Corrective Action Plans

Finding 520089 (2024-002)

Significant Deficiency 2024

WV

Questioned Costs Internal Control / Segregation of Duties § 200.303

Finding 2024-002 Internal Control Documentation: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish a...

Finding 2024-002 Internal Control Documentation: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” Responsible Parties: The City Auditor will work with the Mayor’s Office of Economic and Community Development to enhance the policies and procedures in place to ensure that documentation of review and approvals are maintained as evidence of controls with the specified requirements.

View Audit 339617

Finding 520054 (2024-001)

None 2024

The Cleveland Institute of Art and Subsidaries

OH

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management acknowledges that there was an error with one over award of subsidized loan on a student. Student was given $448 (gross) over the aggregate subsidized limit. The overage was sent back to the Direct lender. Since the student graduated, the $448 was covered by a grant. A survey of all stude...

Management acknowledges that there was an error with one over award of subsidized loan on a student. Student was given $448 (gross) over the aggregate subsidized limit. The overage was sent back to the Direct lender. Since the student graduated, the $448 was covered by a grant. A survey of all students was completed and no other students were discovered to have been over their aggregate subsidized limit. • A student’s aggregate subsidized amount on NSLDS from his FAFSA record was listed at $17,948, allowing only $5,052 in remaining to reach the $23,000 aggregate limit on subsidized loan. Student was given $5,500 when it should have been $5,052. The $448 should have been given as unsubsidized loan. Student had previous loans from another school. (Powerfaids will catch this error if all of the historic loans were processed within our database.) • The student ISIR record did have Comment code 258: “Based upon data provided by the National Student Loan Data System (NSLDS) and your grade level, we have determined that you may have received a total amount of undergraduate student loans that is close to or equal to the loan limits established for the federal loan programs. Therefore, your eligibility for additional student loans may be limited.“ • The Federal processor usually sends a post-screening after federal aid is disbursed with warnings of limits: 255, 256, 258. 260 ad 261. This would cause a C-code on the student record. We did not receive a subsequent ISIR record on said student. Corrective Action Plan: Include in the Quality Assurance rules one for the ISIR codes associated with NSLDS overawarding of loans whether it be annual limits or aggregate limits. We will monitor these codes regularly during packaging season and subsequent to loan disbursing.

View Audit 339558

Finding 520035 (2024-002)

Significant Deficiency 2024

Stanford Youth Solutions

CA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

The Payroll Internal Control issue was procedural and did not impact the financials or cost allocation. The Organization will address and resolve this procedural issue through a review and retraining of procedures, an audit of records, and ongoing monitoring. ...

The Payroll Internal Control issue was procedural and did not impact the financials or cost allocation. The Organization will address and resolve this procedural issue through a review and retraining of procedures, an audit of records, and ongoing monitoring. 1. Update Procedures, Documentation, and Retrain All Payroll staff to Protocols: The Payroll 2024/2025 Internal Controls memo and Payroll Desk Manual will be revised to clearly detail the step-by-step procedures that Payroll personnel must follow for staff timecard submissions. The documentation includes the approval process by managers or their delegates, handling of missing approvals, and the review process conducted by Finance management. The documentation will also emphasize the procedural component and collaboration with human resources regarding the corrective actions required for managers who are not compliant with the procedures. These updates will ensure a smooth completion of the bi-monthly payroll cycle and facilitate monthly reviews. All payroll staff and the controller will undergo retraining in this process. New payroll staff will receive training in accordance with these expectations. Planned date of completion: 1/31/2025 2. Timecard Audit: Payroll will audit timecards for the period from July 1, 2024, to November 30, 2024. The audit aims to identify timecards that require approval from both employees and management. Any timecards that need approval will be addressed using the backup documentation required by the agency's internal control procedures. Planned date of completion: 1/31/2025 3. Ongoing Monitoring Plan: After each pay period, an audit report will be generated that includes the details of timecards, specifically identifying those paid through UKG that are missing approvals. The analyst will ensure that documentation is obtained from the employee's manager, confirming approval of staff time for each identified missing approval. These reports will be reviewed during the Payroll month-end cycle. Planned date of completion: bi-monthly payroll closes on the 10th and 25th of each month, respectively.

View Audit 339523

Finding 520004 (2024-002)

Material Weakness 2024

Sandusky Metropolitan Housing Authority

OH

HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking § 200.303

The Housing Choice Voucher Program administrator will review the HQS Inspection report upon receiving to ensure all units are following Federal requirements.

View Audit 339440

Finding 520000 (2024-001)

Significant Deficiency 2024

Lifelong Medical Care

CA

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

12/11/2024 LifeLong Medical Care Corrective Action Plan For the year ended June 30, 2024 2024-001 Special Tests and Provisions - Significant deficiency in Internal Control over Compliance Name of Contact Person: Brent Copen, CFO Corrective Action: LifeLong Medical Care will: - Immediately retrain s...

12/11/2024 LifeLong Medical Care Corrective Action Plan For the year ended June 30, 2024 2024-001 Special Tests and Provisions - Significant deficiency in Internal Control over Compliance Name of Contact Person: Brent Copen, CFO Corrective Action: LifeLong Medical Care will: - Immediately retrain staff involved in Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determination and billing. - Train all new staff at new hire orientations, conduct an internal audit, and retrain current staff based on outcome as needed. - Perform periodic audits of sliding fee transactions. Proposed Completion Date: June 30, 2025

View Audit 339437

Finding 519891 (2024-001)

Material Weakness 2024

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to p...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2024. Finding 2024-001 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2024

View Audit 339220

Finding 519876 (2024-001)

Significant Deficiency 2024

St. Catherine's Center for Children

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

During a transition to a new AP specialist, two invoices relating to the 31 Walter St. location were improperly allocated to this award at 60%. The correct allocation should have been 50% as the program utilizes half of our 31 Walter St, Albany, NY building. This happened due to our invoice proces...

During a transition to a new AP specialist, two invoices relating to the 31 Walter St. location were improperly allocated to this award at 60%. The correct allocation should have been 50% as the program utilizes half of our 31 Walter St, Albany, NY building. This happened due to our invoice processing system, Concur, not bringing over old allocation sets from the old user to the new user. The incorrect allocation setup was detected and corrected after the two invoices had been already processed.

View Audit 339199

Finding 519870 (2024-003)

Significant Deficiency 2024

Alexander County

NC

Questioned Costs Special Tests & Provisions Student Financial Aid

Name of Contact Person: Jennifer Herman, Finance Director Corrective Action: 1. The Finance Office will no longer make corrections on employee mileage and meal reimbursement forms submitted by County departments. Finance Office staff will return incorrect forms for departmental personnel to make...

Name of Contact Person: Jennifer Herman, Finance Director Corrective Action: 1. The Finance Office will no longer make corrections on employee mileage and meal reimbursement forms submitted by County departments. Finance Office staff will return incorrect forms for departmental personnel to make corrections and resubmit the reimbursement form. Proposed Completion Date: This plan has been implemented since October 1, 2024. 2. The County will update its travel policy and require County department heads to be responsible for the use of approved rates on employee travel reimbursement forms. Proposed Completion Date: January 1, 2025.

View Audit 339174 Questioned Costs: $1

Finding 519866 (2024-002)

Significant Deficiency 2024

Alexander County

NC

Questioned Costs Special Tests & Provisions Student Financial Aid

Name of Contact Person: Michael Dodson, DSS Business Officer Corrective Action: 1. Alexander County DSS has implemented more detailed Indirect Cost Plan review to ensure that the County Manager signed plan is utilized and not the Final (Draft) version. The Business Officer will further train in t...

Name of Contact Person: Michael Dodson, DSS Business Officer Corrective Action: 1. Alexander County DSS has implemented more detailed Indirect Cost Plan review to ensure that the County Manager signed plan is utilized and not the Final (Draft) version. The Business Officer will further train in the differences between the two documents to ensure the proper one is reviewed and financial data is transferred over to the 1571 mthly cost statements. Proposed Completion Date: Reviewing of the two versions of the Indirect Cost Plans by the DSS Business Officer has been completed as of August 6th, 2024 once the Signed FY23 Indirect Cost plan was obtained. DSS Business Officer will continue a review process every fiscal year once the newly signed plan is received. 2. The DSS Director and Business Office team will review the Official Indirect Cost Plans annually and check the 1571 Statement of Admin. letters mthly to ensure accuracy in the Indirect Cost Plan financial data. Proposed Completion Date: August 6th, 2024

View Audit 339174 Questioned Costs: $1

Finding 519862 (2024-001)

Significant Deficiency 2024

Alexander County

NC

Special Tests & Provisions Student Financial Aid Significant Deficiency

Corrective Action Plan for Finding 2024-001 Name of Contact Person: Michael Dodson, DSS Business Officer Corrective Action: 1. On May 7th and May 17th, job counseling sessions and written warnings were given to the employees who were flagged for not logging out or locking their screens to protect...

Corrective Action Plan for Finding 2024-001 Name of Contact Person: Michael Dodson, DSS Business Officer Corrective Action: 1. On May 7th and May 17th, job counseling sessions and written warnings were given to the employees who were flagged for not logging out or locking their screens to protect confidential information. In addition, On July 2nd, a staff meeting was completed to review agency policy on PII requirements and expectations and I.T. has changed lock out screen settings to take place after 3 minutes of inactivity on all DSS Computer Systems. Proposed Completion Date: PII Policy Enforcement, Training Reviews, Security Implementations have been completed as of 7/2/24. 2. The DSS Director and Agency Admin. team will randomly check office computers to ensure systems are locked per policy. Proposed Completion Date: July 2, 2024

View Audit 339174

Finding 519851 (2024-001)

None 2024

Yorkville Joint #2 School District

WI

Internal Control / Segregation of Duties

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.

View Audit 339129

Finding 519846 (2024-001)

Significant Deficiency 2024

Motivational Services, Inc.

ME

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.138 § 200.318

Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327. We anticipate that the corrective action will be completed within 12 months.

View Audit 339088

Finding 519840 (2024-001)

Material Weakness 2024

Louisville Metro Housing Authority

KY

HUD Housing Programs Eligibility Material Weakness

Finding Reference Number: 2024-001 ...

Finding Reference Number: 2024-001 Statement of Concurrence or Nonconcurrence: Louisville Metro Housing Authority agrees with Cherry Bekaert in reference to audit finding 2024-001. Corrective Action: LMHA implemented in March of 2024, a comprehensive plan to resolve the backlog of recertifications that necessitated the roll forward of tenant’s prior year form HUD-50058 family report without updating family income and composition. First and foremost, representing the rolling forward of the tenant’s HUD-50058 as a biennial recertification has been discontinued. Housing Choice Voucher Department staff has implemented training of Housing Specialists and other staff to ensure biennial recertification and use of HUD-50058 Type 2 (“Annual Recertification”) will now be compliant. LMHA continues it’s contractual relationship with Nan McKay & Associates to assist with the recertification process and resolve the backlog of 50058 recertifications. LMHA has restructured workflows to provide efficiencies and accountability that will promote compliance. LMHA continues to work with various HUD departments and personnel to assess noncompliance and how to move forward. LMHA engaged its Financial Auditor, Cherry Bekaert, to review the Housing Choice Voucher Program for process, compliance, and internal control. From that collaborative process, in July 2024, LMHA was provided a comprehensive report including recommendations to improve the HCV program processes in all phases which LMHA is actively incorporating into everyday procedures. Name of Contact Person: Sarah Galloway, Chief Policy Officer, 502-569-3422, galloway@lmha1.org and Camille Robinson, Deputy Executive Director of Leased Housing, 502-569-6245, crobinson@lmha1.org Projected Completion Date: Louisville Metro Housing Authority implemented the corrective action measure in March 2024. LMHA will monitor the issue on a monthly basis to ensure compliance with the HCV program. QUESTIONED COSTS Undeterminable per Cherry Bekaert If the (Office of Policy and Management and/or Oversight Agency) has questions regarding this Plan, please call Jeff Ralph at 502-569-4372.

View Audit 339075

Finding 519833 (2024-001)

Significant Deficiency 2024

Aspira INC of Illinois

IL

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

ASPIRA will put in place a process for monitoring the certification of the audit reporting package and ensure to submit the audit reporting package before the deadline.

View Audit 339073

Finding 519817 (2024-001)

Material Weakness 2024

Brownsburg Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2024-001 Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23,...

FINDING 2024-001 Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the food service software which determines eligibility. Additionally, there was no documented review by School Corporation personnel of the Income Eligibility Guidelines used by the food service software which are updated on annual basis. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will formally sign off on the Mosaic income guidelines annually prior to each school year. Responsible Party and Timeline for Completion: Shane Hacker, Assistant Superintendent of Operations; Corey Ebert, Director of Finance; Jordan Ryan, Director of Nutrition Services Anticipated Completion Date: February 1, 2025

View Audit 339014

Finding 519789 (2024-001)

Material Weakness 2024

Child Care Links Association

KS

Internal Control / Segregation of Duties

Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. Involvement by the Board of Directors can help mitigate the risk of error or fraud. The Bo...

Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. Involvement by the Board of Directors can help mitigate the risk of error or fraud. The Board of Directors should remain involved in the financial affairs of the Organization with oversight and independent review of internal control functions.

View Audit 338971

Finding 519778 (2024-001)

Significant Deficiency 2024

Northwest Oregon Housing Authority

OR

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2024-001 - Housing Voucher Cluster - Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with ...

2024-001 - Housing Voucher Cluster - Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding; however as explained to the auditor, the one unit noted by the audit was an action from 2021 or prior, and the auditor was provided results from current 2023/2024 inspection. Action taken in response to finding: The Northwest Oregon Housing Authority has reviewed its inspection policies regarding timely inspections. All units are being scheduled in a biennial cycle in 2023 and 2024, and beyond, thus resolving this finding. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 12/31/2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Hsu-Feng Andy Shaw, Executive Director, at 503-861-0119.

View Audit 338916

Finding 519768 (2024-002)

Material Weakness 2024

Leary Educational Foundation/dba Timber Ridge School

VA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management's Perspective Management acknowledges the audit finding related to exceeding budgeted amounts for specific allowable activities. We understand the importance of adhering strictly to approved budgets and appreciate the auditor's insights for improving our internal controls. The discrepancy...

Management's Perspective Management acknowledges the audit finding related to exceeding budgeted amounts for specific allowable activities. We understand the importance of adhering strictly to approved budgets and appreciate the auditor's insights for improving our internal controls. The discrepancy noted in the draw requests and employee salary reimbursement rate was unintentional and stemmed from insufficient monitoring of budget allocations and across specific cost categories. Overall for the grant we were $671,675.96 favorable to the total budget, but are committed to rectifying this issue promptly to ensure compliance with all applicable requirements by line item. Corrective Action Plan 1. Root Cause Analysis: The primary cause of this issue was the absence of a robust process for comparing expenditures to individual cost categories in the approved budget. 2. Policy and Procedure Enhancements: o Budget Monitoring: A formal procedure will be implemented to review the budget allocations for each cost category prior to submitting any draw requests. This will include a reconciliation process to verify expenditures align with approved amounts. o Approval Process: Draw requests will now require a secondary review by individual cost categories by the Chief Financial Officer to ensure compliance with budgeted amounts. 3. Employee Reimbursement Accuracy: o We will update the reimbursement calculation process to ensure all employee salaries are reimbursed at the approved rates. This will involve cross-checking position with the budget during each draw request. 4. Training: o Staff involved in grant management and budget monitoring will be provided training on allowable activities, cost category monitoring, and budget compliance by January 15, 2025. 5. Oversight and Accountability: o A quarterly internal audit will be conducted to review draw requests and salary reimbursement calculations to identify any discrepancies early. 6. Immediate Actions Taken: o The overdrawn amounts ($27,009) and salary discrepancy ($4,371) have been identified. Management is working to rectify these errors and will address any necessary repayments or budget amendments with the grantor.Timeline for Implementation All corrective actions will be fully implemented by 1/31/2025. Progress will be reported to the Board of Directors as needed. Contact Information For further questions or additional clarification, please contact: Robbie Marchant Chief Financial Officer 540-888-3456 marchant@trschool.org Management remains committed to maintaining compliance with grant requirements and implementing procedures to prevent recurrence of this issue.

View Audit 338902 Questioned Costs: $1

Finding 519760 (2024-001)

Material Weakness 2024

Morris County Usd 417

KS

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.

View Audit 338874

Finding 519745 (2024-001)

Material Weakness 2024

Independent School District 695

MN

Material Weakness Reporting Matching / Level of Effort / Earmarking

Material Journal Entires Were Proposed Actions Planned - The District has implemented a plan for additional internal controls to develop increased review and reconciliations prior to the beginning of the audit. The District has recently hired new...

Material Journal Entires Were Proposed Actions Planned - The District has implemented a plan for additional internal controls to develop increased review and reconciliations prior to the beginning of the audit. The District has recently hired new business office staff and has provided additional training for UFARS reporting and compliance. Additionally, the proposed FY24 entries have been thoroughly reviewed by accounting staff and are used proactively for current review and reconciliation. Official Responsible - Business Manager and Superintendent of Schools. Planned Completion Date - December 31, 2024 Disagreement with Finiding - None - ISD #695 Chisholm concurs with the finding. Plan to Monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include monthly reiew of accounts in each fund by both the business office staff and administrative levels.

View Audit 338862

Finding 519744 (2024-002)

Significant Deficiency 2024

Independent School District 695

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Inadequate Segregation of Duties Actions Planned - The District has implemented a plan to mitigate this finding for federal programs by distiributing duties, and adding additional oversight. Program managers have been assigned to mon...

Inadequate Segregation of Duties Actions Planned - The District has implemented a plan to mitigate this finding for federal programs by distiributing duties, and adding additional oversight. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. A principal will act as a program manager for Title funds, and the Superintendent will act as program manager for all other federal funds. Request for reimbursement and receipting will be completed by the Business Manager with oversight by the Superintendent. The key action to eliminate inadequate segregation of duties is developing strong contols over the review and approval of adjusting journal entries. This will involve detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools. Planned Completion date - Discussed with School Board December 30, 2024. This is considered ongoing to to current staffing available. Disagreement with Finding - None. ISD #695 - Chisholm concurs with the finding. Plan to Monitor - The Distirct is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year end reporting.

View Audit 338862

Finding 519707 (2024-003)

Significant Deficiency 2024

Prescott College, Inc.

AZ

Internal Control / Segregation of Duties Questioned Costs Reporting

Third Party Servicer Reporting Recommendation: We recommend the College review its reporting procedures surrounding their third party servicer to ensure reporting is accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...

Third Party Servicer Reporting Recommendation: We recommend the College review its reporting procedures surrounding their third party servicer to ensure reporting is accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Based upon previous year finding, the College updated the third party servicer in one federal system and on the College’s website. There was a second system that was not updated. The third party servicer will be updated in the second system immediately. Name(s) of the contact person(s) responsible for corrective action: Michele Peterson Planned completion date for corrective action plan: 12/31/2024

View Audit 338798

Finding 519702 (2024-002)

Significant Deficiency 2024

Prescott College, Inc.

AZ

Questioned Costs Student Financial Aid Reporting

National Student Loan Database System (NSLDS) Enrollment Reporting Recommendation: We recommend the College reevaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is ...

National Student Loan Database System (NSLDS) Enrollment Reporting Recommendation: We recommend the College reevaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar will re-evaluate policies, procedures and training materials to ensure timely and accurate reporting. Name(s) of the contact person(s) responsible for corrective action: Michele Peterson Planned completion date for corrective action plan: 03/31/2024

View Audit 338798

Finding 519700 (2024-002)

Significant Deficiency 2024

The Pavilion Housing Development Fund Corporation

NY

Questioned Costs Cash Management HUD Housing Programs

Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2024 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 6...

Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2024 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 646-996-4234 1. Current Findings on the Schedule of Findings, and Questioned Costs a. Finding 2024-001. Delinquent deposits into the replacement reserve account. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to transfer the funds to the replacement reserve account. ii. Actions Taken on the Finding: Management will transfer the funds as soon as cash flow permits. b. Finding 2024-002. Special Tests and Provisions – Project Funds. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to utilize an interest-bearing account for project funds. ii. Actions Taken on the Finding: Management is in the process of evaluating the recommendation to determine that appropriate course of action. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, and Questioned Costs. Finding 2023-001 for delinquent deposits in the aggregated amount of $54,061 were funded in 2024.

View Audit 338779

Finding 519695 (2024-004)

Significant Deficiency 2024

Lake County Community College District

OH

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.302 § 200.305

Finding Number: 2024-004 Condition: The College does not have a written cash management policy related to federal awards. Planned Corrective Action: In accordance with 2 CFR 200.302(b)(6), the College will establish a written cash management policy, including written procedures related to fed...

Finding Number: 2024-004 Condition: The College does not have a written cash management policy related to federal awards. Planned Corrective Action: In accordance with 2 CFR 200.302(b)(6), the College will establish a written cash management policy, including written procedures related to federal payments/awards in order to implement the requirements of 200.305. Contact person responsible for corrective action: David Cummins, Vice President for Administrative Services and College Treasurer Anticipated Completion Date: As soon as possible moving forward starting December 18, 2024.

View Audit 338777

Corrective Action Plans

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