Corrective Action Plans

Finding 484217 (2023-021)

Material Weakness 2023

State of Montana

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - MSU - The Montana State University (MSU) has made significant progress in meeting Gramm-Leach-Bliley Act (GLBA) requirements and has already completed...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - MSU - The Montana State University (MSU) has made significant progress in meeting Gramm-Leach-Bliley Act (GLBA) requirements and has already completed the majority of the components. Active efforts are underway to quickly complete the implementation of the remaining GLBA internal controls as recommended. These include transitioning from ad-hoc to regular reviews of user access appropriateness; completing security plans for systems storing or processing GLBA data; testing third-party companies for compliance with GLBA; and completion of security polices for affiliate campuses. Person(s) Responsible for Corrective Measures: Justin van Almelo, Chief Information Security Officer, Montana State University - Bozeman, Target Date: 12/31/2024

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Finding 484216 (2023-019)

Material Weakness 2023

State of Montana

MT

Student Financial Aid Internal Control / Segregation of Duties Reporting § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - MSU - The Montana State University (MSU) plans to take action about the Fiscal Operations Report and Application to Participate (FISAP) as follows: MSU...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - MSU - The Montana State University (MSU) plans to take action about the Fiscal Operations Report and Application to Participate (FISAP) as follows: MSU-Bozeman – Financial Aid Services will return to consistently reporting the student count. As MSU-Bozeman is no longer awarding Perkins loans, the error was the result of inconsistent use of data fields to compensate for non-editable fields in the report. MSU-Billings – The Financial Aid office will implement a multiple-departmental review of information during the FISAP correction period and a review process for the completed FISAP before submission or during the FISAP correction period. The Associate Director of Financial Aid will review the full completed FISAP for any errors before submission. MSU-Northern – The Financial Aid office will put into place internal controls over FISAP preparation. Prior to submission, the FISAP report will be reviewed and signed off by a member of the Executive Team with a final review by the Chancellor. This will be put into place for the 2025-2026 award year. Records will be retained for seven years under record retention guidelines. Person(s) Responsible for Corrective Measures: James Broscheit, Director, Financial Aid Services, Montana State University - Bozeman Justin Beach, Director, Financial Aid and Scholarships, Montana State University - Billings Lourdes Caven, Director, Financial Aid, Montana State University - Northern, Target Date: 10/01/2024

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Finding 484213 (2023-024)

Significant Deficiency 2023

State of Montana

MT

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls - Incentive Compensation - UM - The University of Montana - Missoula (UM) plans to amend its human resource policy on staff compensation to incorporate the provisions of the United States Departm...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls - Incentive Compensation - UM - The University of Montana - Missoula (UM) plans to amend its human resource policy on staff compensation to incorporate the provisions of the United States Department of Education incentive compensation regulation. Person(s) Responsible for Corrective Measures: Jay Stephens, Vice President for People and Culture, University of Montana - Missoula, Target Date: 08/30/2024

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Finding 484212 (2023-022)

Material Weakness 2023

State of Montana

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - UM - The University of Montana - Missoula (UM) has implemented and will continue to implement internal controls to comply with the Gramm-Leach-Bliley Act (GLB...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - UM - The University of Montana - Missoula (UM) has implemented and will continue to implement internal controls to comply with the Gramm-Leach-Bliley Act (GLBA) requirements. The Information Technology department will collaborate with the Financial Aid Data Stewards to conduct an inventory of financial aid data. Person(s) Responsible for Corrective Measures: Jonathan Neff, Chief Information Security Officer, University of Montana - Missoula, Target Date: 12/31/2024

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Finding 484211 (2023-020)

Material Weakness 2023

State of Montana

MT

Student Financial Aid Internal Control / Segregation of Duties Reporting § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - UM - The University of Montana - Western, Montana Technological University, and Helena College have implemented their remediation plans for supporting documenta...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - UM - The University of Montana - Western, Montana Technological University, and Helena College have implemented their remediation plans for supporting documentation for each year of the Fiscal Operations Report and Application to Participate (FISAP) reporting as noted in the prior audit. Additionally, University of Montana - Western has trained its business services staff to process and document the information for future reporting; Montana Technological University conducts a third review of each FISAP; and Helena College reconciles additional accounting reports for quality assurance. Person(s) Responsible for Corrective Measures: Shauna Savage, Financial Aid Director, Montana Technological University Louise Driver, Financial Aid Director, University of Montana - Western Valerie Curtin, Financial Aid Director, Helena College, Target Date: Completed

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Finding 484208 (2023-026)

Material Weakness 2023

State of Montana

MT

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - Student Financial Assistance Returns - UM - The University of Montana - Missoula and the University of Montana - Western implemented their remediation plans from the prior audit...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - Student Financial Assistance Returns - UM - The University of Montana - Missoula and the University of Montana - Western implemented their remediation plans from the prior audit. Additional controls have been implemented, including the creation of a template guide, documentation of each calculation, and an additional review, to ensure accurate calculations and timely return of unearned Title IV aid. Person(s) Responsible for Corrective Measures: Ginger Lowry, Financial Aid Director, University of Montana - Missoula Louise Driver, Financial Aid Director, University of Montana - Western, Target Date: Completed

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Finding 484193 (2023-044)

Material Weakness 2023

State of Montana

MT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 84.027, 84.173, Corrective Action Plan: Inadequate Controls and Documentation - State Maintenance of Effort - OPI - The Montana Office of Public Instruction has implemented internal controls for this process. In the 2024 school year, the OPI had multiple reviews on these allocations, includi...

ALN: 84.027, 84.173, Corrective Action Plan: Inadequate Controls and Documentation - State Maintenance of Effort - OPI - The Montana Office of Public Instruction has implemented internal controls for this process. In the 2024 school year, the OPI had multiple reviews on these allocations, including by the Office of Special Education Programs (OSEP) and a funded national technical assistance center, the Center for Individuals with Disabilities Education Act (IDEA) Fiscal Reporting (CIFR). For the 2025/2026 school year, the Data Operations team will complete the special education allocations and submit the allocations to the IDEA Fiscal Manager for review. The IDEA Fiscal Manager will complete the ten percent increase or decrease in overall validated allocations and submit to the Special Education Director for review and sign off. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 08/30/2024

View Audit 317490

Finding 484192 (2023-043)

Material Weakness 2023

State of Montana

MT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 84.027, 84.173, Corrective Action Plan: Special Education Allocation Errors - OPI - The Montana Office of Public Instruction is implementing a new software application for allocations. Until the application is in place, the current Excel allocation spreadsheet is being reviewed by program and...

ALN: 84.027, 84.173, Corrective Action Plan: Special Education Allocation Errors - OPI - The Montana Office of Public Instruction is implementing a new software application for allocations. Until the application is in place, the current Excel allocation spreadsheet is being reviewed by program and financial unit staff, who will confirm the accuracy of the data and formulas. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 07/01/2025

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Finding 484170 (2023-079)

Material Weakness 2023

State of Montana

MT

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 10.551, 10.561, Corrective Action Plan: SOC Not Obtained and Reviewed - SNAP - DPHHS - The Montana Department of Public Health and Human Services made numerous unsuccessful attempts to obtain the Service Organization Controls (SOC) report from its vendor. The report had been difficult to obta...

ALN: 10.551, 10.561, Corrective Action Plan: SOC Not Obtained and Reviewed - SNAP - DPHHS - The Montana Department of Public Health and Human Services made numerous unsuccessful attempts to obtain the Service Organization Controls (SOC) report from its vendor. The report had been difficult to obtain since the vendor was acquired by another company. It is important to the department to preserve the vendor relationship until the contract expires in September 2025. The department is hopeful to implement corrective action with the vendor and is working through the contract issue with its legal staff. If the department cannot obtain SOC reports for future program years, it will develop alternative processes to obtain sufficient assurance. Person(s) Responsible for Corrective Measures: Chappell Smith, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024

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Finding 481640 (2023-066)

Material Weakness 2023

State of Montana

MT

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 93.775, 93.777, 93.778, Corrective Action Plan: Inadequate Medicaid ADP System Reviews - DPHHS - The Montana Department of Public Health and Human Services acknowledges that staff turnover contributed to the department's non-compliance. The department will reinstitute applicable controls. P...

ALN: 93.775, 93.777, 93.778, Corrective Action Plan: Inadequate Medicaid ADP System Reviews - DPHHS - The Montana Department of Public Health and Human Services acknowledges that staff turnover contributed to the department's non-compliance. The department will reinstitute applicable controls. Person(s) Responsible for Corrective Measures: Shellie McCann, Medicaid Systems Administrator, Montana Department of Public Health and Human Services, Target Date: 09/30/2024

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Finding 481554 (2023-012)

Material Weakness 2023

State of Montana

MT

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

ALN: 20.205, 20.219, 20.224, Corrective Action Plan: Noncompliant Certified Payrolls - MDT - The Montana Department of Transportation will enhance internal control over certified payrolls and contractor payment compliance by developing a process following 29 CFR 3.3 and 5.5 and Montana Code Annota...

ALN: 20.205, 20.219, 20.224, Corrective Action Plan: Noncompliant Certified Payrolls - MDT - The Montana Department of Transportation will enhance internal control over certified payrolls and contractor payment compliance by developing a process following 29 CFR 3.3 and 5.5 and Montana Code Annotated 28-2-2103. The process will include certified payroll submission requirements and a payment estimate withholding method. The process will be communicated to department personnel and contractors. Person(s) Responsible for Corrective Measures: Dustin Rouse, Chief Engineer, Montana Department of Transportation, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 481533 (2023-007)

Material Weakness 2023

State of Montana

MT

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 14.871, 14.879, Corrective Action Plan: Noncompliant Housing Assistance Waiting List Selections - DOC - The Montana Department of Commerce has implemented a tracking system to review applications potentially pulled out of order. The department has reviewed field agent permissions in the syste...

ALN: 14.871, 14.879, Corrective Action Plan: Noncompliant Housing Assistance Waiting List Selections - DOC - The Montana Department of Commerce has implemented a tracking system to review applications potentially pulled out of order. The department has reviewed field agent permissions in the system to ensure access is granted on an as-needed basis. The department has prepared procedures for the waiting list to further document the roles and responsibilities between the field agencies and the department. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: 06/24/2024

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Finding 481532 (2023-005)

Material Weakness 2023

State of Montana

MT

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

ALN: 14.871, 14.879, Corrective Action Plan: Untimely or Not Completed Housing Assistance Inspections - DOC - The Montana Department of Commerce has developed inspection procedures, provided training (and plans to continue to provide training) to field agents and contract managers, and established...

ALN: 14.871, 14.879, Corrective Action Plan: Untimely or Not Completed Housing Assistance Inspections - DOC - The Montana Department of Commerce has developed inspection procedures, provided training (and plans to continue to provide training) to field agents and contract managers, and established software to track inspections. The department has also revised field agency contracts to clearly define inspection requirements and to include compliance incentives. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: Completed

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Finding 481531 (2023-006)

Material Weakness 2023

State of Montana

MT

HUD Housing Programs Internal Control / Segregation of Duties Eligibility § 200.303

ALN: 14.195, 14.856, 14.871, 14.879, Corrective Action Plan: Inadequate Baseline Security Controls - Housing Assistance Payment System - DOC - The Montana Department of Commerce has updated password requirements to comply with statewide policies. The passwords are now sent through encrypted emails...

ALN: 14.195, 14.856, 14.871, 14.879, Corrective Action Plan: Inadequate Baseline Security Controls - Housing Assistance Payment System - DOC - The Montana Department of Commerce has updated password requirements to comply with statewide policies. The passwords are now sent through encrypted emails and users are required to change their passwords upon initial login. The department has also developed a process to conduct and document access reviews. Additionally, the department has developed a change control policy to address roles, responsibilities, and configuration management processes as well as procedures to adequately document the department’s understanding of change impact to the system. The department has provided training and support to the backup user access manager. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: 06/24/2024

View Audit 317490

Finding 481530 (2023-004)

Material Weakness 2023

State of Montana

MT

HUD Housing Programs Matching / Level of Effort / Earmarking Reporting § 200.303

ALN: 14.871, 14.879, Corrective Action Plan: Inaccurate Voucher Management System Reports - Emergency Housing Voucher Program - DOC - The Montana Department of Commerce has developed procedures to ensure accurate and complete monthly reports. Person(s) Responsible for Corrective Measures: Ingri...

ALN: 14.871, 14.879, Corrective Action Plan: Inaccurate Voucher Management System Reports - Emergency Housing Voucher Program - DOC - The Montana Department of Commerce has developed procedures to ensure accurate and complete monthly reports. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: Completed

View Audit 317490

Finding 481473 (2023-064)

Material Weakness 2023

State of Montana

MT

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Ch...

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Child Care (OCC). The department documents the extent to which families receiving the 2021 Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) funded subsidies were eligible, including income-eligible or essential workers. The department additionally documents the extent to which providers who served families met applicable health and safety requirements. Program staff will enhance controls and training and will work with federal partners to ensure funding is in alignment with applicable terms and conditions. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 481450 (2023-002)

None 2023

Nasmhpd Research Institute, Inc.

VA

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.1 § 200.305

Corrective Action Plan: The Institute implemented the recommendations in the fourth quarter of fiscal year 2024.

View Audit 317483

Finding 481446 (2023-003)

Significant Deficiency 2023

Poverello Center, INC

MT

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Finding No. 2023 - 003 Internal Controls Over suspension and Debarment Recommendations: We recommend that management implements a comprehensive plan to ensure that all vendors are checked for suspension/debarment prior to making payment. Views of Responsible Officials and Planned Corrective Action...

Finding No. 2023 - 003 Internal Controls Over suspension and Debarment Recommendations: We recommend that management implements a comprehensive plan to ensure that all vendors are checked for suspension/debarment prior to making payment. Views of Responsible Officials and Planned Corrective Actions: We agree with the auditors' comments, and the following actions will be taken to improve the situation. We will continue to check every new vendor for suspension or debarment before using them for good and services, and the proper documentation showing this will be kept in our records. We have added an additional check point internally to prevent this oversight in the future.

View Audit 317476

Finding 481445 (2023-002)

Significant Deficiency 2023

Poverello Center, INC

MT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding No. 2023 - 002 Internal Controls Over Allowable Cost Principles Recommendations: We recommend that management implements a comprehensive plan to ensure that all transactions receive proper approval after a thorough review of each transaction Views of Responsible Officials and Planned Corre...

Finding No. 2023 - 002 Internal Controls Over Allowable Cost Principles Recommendations: We recommend that management implements a comprehensive plan to ensure that all transactions receive proper approval after a thorough review of each transaction Views of Responsible Officials and Planned Corrective Actions: We agree with the auditors' comments, and the following actions will be taken to improve the situation. We have now improved our internal process for proper approval from the appropriate level of management. We have put into place an internal process that should eliminate this oversight in the future. We also are in the process of updating our financial policies to be up to date.

View Audit 317476

Finding 481441 (2023-002)

Material Weakness 2023

Mena School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.311 § 200.326

● The superintendent was provided with a statement of liability coverage from the company's insurer, which was assumed to suffice as a performance bond, but going forward, only proper performance bonds will be accepted. The District has properly recorded the assets obtained through these funds....

● The superintendent was provided with a statement of liability coverage from the company's insurer, which was assumed to suffice as a performance bond, but going forward, only proper performance bonds will be accepted. The District has properly recorded the assets obtained through these funds. The Arkansas Division of Elementary and Secondary Education (DESE) has been consulted regarding the documentation of Davis-Bacon wages, and the District will require weekly wage reports from future contractors when federal funds are used for construction projects. The District will also ensure that all future capital improvement projects adhere to federal and state requirements, including obtaining appropriate performance bonds and incorporating prevailing wage rate provisions in contracts. Additionally, the Capital Assets Clerk will receive specific training on the proper documentation and recording of capital improvements and equipment. Anticipated Completion Date: July 1, 2024.

View Audit 317473

Finding 481438 (2023-001)

Significant Deficiency 2023

Cuyahoga Metropolitan Housing Authority

OH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. ...

CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 through December 31, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2023-001 Section 8 Project Based Cluster – Assistance Listing No. 14.856/14.182 Recommendation: We recommend the Authority review their process for scheduling inspections to ensure they are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the inspection policies and procedures to ensure compliance with HQS guidelines and requirements. Name of the contact person responsible for corrective action: Claire Russ, Chief of Agency Analytics, Inspections and Technology Planned completion date for corrective action plan: December 31, 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.

View Audit 317470

Finding 481428 (2023-001)

Material Weakness 2023

Knox County

NE

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the S...

FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the SLFRF award. The employee was to review and approve the accounts payable voucher to ensure all expenditures were for allowable activities, allowable costs, and were within the period of performance prior to issuing payment from the SLFRF fund. Of the sixty accounts payable vouchers tested during the audit period, four were not properly reviewed or approved by the single employee responsible for implementing the control. Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502, lcbenock@knoxcounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Auditors Office Accounts Payable Clerk will review the claim voucher to be sure it is properly itemized with fund number on which it is drawn and the appropriation account to be charged. The claim will be reviewed by another Auditor staff member. The claim approval will be filed with consideration by the board of County Commissioners. Anticipated Completion Date: Immediately

View Audit 317444

Finding 481412 (2023-003)

Material Weakness 2023

Aliquippa School District

PA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.328 § 200.329

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Of...

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance. 74CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of the financial management system and the posting of all transactions into that system. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program expenditures are properly coded within the District’s financial management system so as allow for proper reporting related to those expenditures.

View Audit 317437

Finding 481400 (2024-001)

Significant Deficiency 2023

Flathead Valley Community College

MT

Student Financial Aid Eligibility Significant Deficiency

Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.063 Program Name: Student Financial Aid Cluster - Pell Finding Summary: During testing of students that were disbursed Pell Grants, three students out of a total of 40 that were tested did not receive th...

Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.063 Program Name: Student Financial Aid Cluster - Pell Finding Summary: During testing of students that were disbursed Pell Grants, three students out of a total of 40 that were tested did not receive the appropriate amount of Pell Grant. Corrective Action: The Pell amounts were reviewed when the error was found during the audit. Students with incorrect amounts were then awarded additional funding based on Title IV guideline. Going forward the following steps will be taken to ensure the error does not occur in the future: • Financial aid staff will review the Financial Aid awarding system prior to awarding and make sure the correct fields have been updated to show the correct Pell cost of attendance. • A second review will be conducted again at census prior to disbursing funds • A final review will be conducted at the end of the semester.Responsible Individual: Crystal Morris, Director, Financial Aid Anticipated Completion Date: March 2024

View Audit 317429

Finding 481395 (2023-003)

Significant Deficiency 2023

Chicago Heights School District 170

IL

Procurement, Suspension & Debarment Cash Management Reporting

The District will evaluate the procedures in place to ensure proper course of action is taken with respect to Title I. Contact Person: Joe Barker Anticipated Date of Completion: A review and determination will be completed in fiscal year 2025.

View Audit 317421

Corrective Action Plans

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