Corrective Action Plans

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ALN 84.424F Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. ALN 84.365 Open – Views of responsible officials and management’s planned corrective actions, timel...
ALN 84.424F Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. ALN 84.365 Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. The Division of Vocational Rehabilitation agrees with the findings and, as such, will implement regular reviews of federal expenditures and period of performance. The DVR General ledger team will meet quarterly with the Chief Financial Officer and review all federal expenditures to be recorded timely and accurately. DVR will also continue to meet with program field staff to ensure obligations are within the appropriate period. Position: CFO Timeline: 06/30/2025
2025-002 – U.S. Department of Education, SFA Cluster, Special Tests and Provisions - Untimely Return of Title IV Refunds (Significant Deficiency) Condition: From a population of 40 students that unofficially withdrew during the academic year, we tested four students and noted that all four students ...
2025-002 – U.S. Department of Education, SFA Cluster, Special Tests and Provisions - Untimely Return of Title IV Refunds (Significant Deficiency) Condition: From a population of 40 students that unofficially withdrew during the academic year, we tested four students and noted that all four students required refund calculations. R2T4 calculations were not prepared for three of the four students. Criteria: For a student who withdrawals, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student’s educational program. An institution must return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew (34 CFR Section 668.22(a)(6)(j)(1)). Cause: Controls to ensure timely preparation of Title IV refunds did not function as related to the condition above. Effect: R2T4 calculations were not prepared for three students tested that unofficially withdrew resulting in untimely return of funds to the Department of Education. Repeat Finding from a Prior Year: No Recommendation: We recommend the University review and update its procedures to ensure timely preparation of Title IV refunds for students that unofficial withdrawal. View of Responsible Officials: Lander University acknowledges the finding related to the untimely return of Title IV funds and recognizes the seriousness of this compliance matter. The University has conducted a comprehensive review of its processes related to the identification of unofficial withdrawals and the timely completion of Return of Title IV (R2T4) calculations. The review determined that the prior process relied on a single point of control within the Financial Aid Office to identify unofficial withdrawals and initiate R2T4 calculations. During the period under review, that control did not function as intended, resulting in certain students not being identified in a timely manner and required R2T4 calculations not being completed within regulatory timeframes. In response, the University has redesigned the control environment governing unofficial withdrawal identification and R2T4 processing to introduce multiple, independent points of review and verification, and to formalize cross-office responsibilities. Under the revised process, faculty are required, pursuant to institutional grading policy, to document the student’s last date of academically related activity when assigning grades indicative of non-participation. At the conclusion of each academic term, the Registrar’s Office performs a structured review of students receiving grades associated with non-attendance to identify those who may have unofficially withdrawn from all coursework. The Registrar reviews the documented information for completeness and consistency and records the verified last date of attendance or participation in the student information system. The verified information is then provided to the Financial Aid Office, which completes the required R2T4 calculation within established timelines. The process now includes multiple levels of review, including supervisory and director-level oversight within Financial Aid, to ensure calculations are completed accurately and timely. Relevant information is also communicated to Student Accounts and the Registrar to ensure appropriate billing, notification, and enrollment reporting. These revised procedures have been implemented and are designed to eliminate reliance on a single control, strengthen accountability across offices, and ensure timely identification of unofficial withdrawals and prompt return of Title IV funds. Through these corrective actions, the University has strengthened its internal controls and is committed to maintaining full compliance with federal Title IV requirements. Joseph T. Greenthal Vice President for Finance and Administration Lander University
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implemented procedures to correct the issue. The prior fee accountant that caused the late filing has been terminated and a new fee accountant has been hired.
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implemented procedures to correct the issue. The prior fee accountant that caused the late filing has been terminated and a new fee accountant has been hired.
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S4...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: The School Corporation was required to submit one Annual Data Report for each year in the audit period to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, we noted that the ESSER Ill amount reported ($4,576,082) did not agree to the underlying expenditure records ($5,158,597) of the School Corporation. Also, the School Corporation was not unable to provide supporting documentation to support the Full-Time (FTE) count reported in the Crossact Report. Contact Person Responsible for Corrective Action: Laura Hubinger Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. All final reports will be reviewed by someone other than the preparer to check accuracy. 2. Work with software company to be able to capture the FTE payment reports that were requested for any future possible federal payments for Crossact Reporting. Anticipated Completion Date: Resolved, March 2026
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S4...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Finding: Material Weakness Context: For the sample item tested, the acquisition was not reported on the capital asset listing for the School Corporation as of June 30, 2025. For the sample item, the School Corporation expended $8 million on an HVAC project which was charged to the ESSER Ill (84.425U) grant award. Additionally, we noted the School Corporation's capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Contact Person Responsible for Corrective Action: Laura Hubinger Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For all equipment a process of providing the information to the fixed asset company had been developed, including identifying fixed assets that are purchased with Federal Funds Anticipated Completion Date: Resolved, March 2026
Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.01 0A Federal Award Numbers and Years (or Other Identifyin...
Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.01 0A Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Test and Provisions - Annual Report Card, High School Graduation Rate Audit Finding: Material Weakness Context: In a sample of 60 students who were removed from the cohort, we noted 1 0 student for which the School Corporation did not maintain any mobility documentation to support their removal from the cohort. Additionally, we noted 8 students for which the School Corporation did not maintain the appropriate mobility documentation to support their removal from the cohort. Per Indiana Department of Education (IDOE) guidance, students withdrawn by parents for nonpublic education must be documented using the withdrawal code "Withdrawal to non-accredited nonpublic school." The correct form was not maintained for these students. Contact Person Responsible for Corrective Action: Laura Hubinger Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Continued training for staff will be provided and suggested withdrawal forms will be used, and documentation of the withdrawal will be maintained to explain any deficiencies. Anticipated Completion Date: Resolved, March 2026
FINDING 2025-006 Finding Subject: Education Stabilization Fund - Equipment and Real Property Management Federal Agency(s): _Department of Education Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12...
FINDING 2025-006 Finding Subject: Education Stabilization Fund - Equipment and Real Property Management Federal Agency(s): _Department of Education Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: While an asset inventory was completed, there was information missing for items purchased with ESSER funds. Moving forward, when the inventory is completed, it will be reviewed by both the Treasurer and any Director who monitors the funds that were used in the purchase of the items on the inventory to ensure compliance with federal and state requirements. Anticipated Completion Date: The next inventory will be completed in the summer of 2026.
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible ...
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to turnover in the Director of Exceptional Needs position, there were expenditures made, through payroll distributions, from the wrong grant cycle. Moving forward the Treasurer and the Director will work closely together to review grant cycles and distributions to ensure the correct fund (grant) is being used. Both will sign off on distribution changes as a form of internal controls. Anticipated Completion Date: Current and ongoing with any special education grants.
Finding: 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-003 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2025-003...
Finding: 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-003 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2025-003 also apply to the State findings. Section III. Federal Award Findings and Questioned Costs Diane Oakley and Jasmine Cash, Medicaid Supervisors We will provide refresher trainings related to online verification sources, income verifications, living arrangement verification, life insurance verifications and applying burial exclusions. Additionally, we made some changes to our documentation procedures. Refresher training and procedure updates were completed by November 13, 2025. Section IV - State Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2025 Section II - Financial Statement Findings Tracy Clayton, Interim Chief Financial Officer To address the FY25 audit finding related to the misclassification of school construction assets financed through County borrowing, the County recorded a prior-period restatement to remove $5,006,090 of Construction in Process from governmental activities for assets properly reported on the School Board’s capital asset schedules, separate from the $607,354 change in accounting principle related to GASB Statement No. 101. To prevent recurrence, the Finance Department will implement procedures requiring documented determination of asset ownership and financial reporting responsibility prior to recording inter-entity capital projects, including confirmation of asset title for school-related projects involving County debt and an annual review of Construction in Process and capital asset balances for proper classification. June 30,2026 Tracy Clayton, Interim Chief Financial Officer The budget overexpenditure in the Insurance Fund resulted from a higher-than-anticipated volume and severity of insurance claims incurred during the fiscal year but reported and processed after year-end and required to be accrued as payables. To prevent recurrence, the Finance Department will enhance year-end claims estimation procedures, including coordination with the County’s insurance administrator to identify incurred-but-not-reported claims, and will monitor Insurance Fund activity throughout the year to assess the need for interim budget amendments. June 30,2026 156
Contact person for enacting the corrective action plan: Shawna Thompson, Current Finance Director of United Methodist Open Door Implementation Date: January 19, 2026 This deficiency resulted from new staff and transitioning from accounting being outsourced. We have currently enacted a plan for the f...
Contact person for enacting the corrective action plan: Shawna Thompson, Current Finance Director of United Methodist Open Door Implementation Date: January 19, 2026 This deficiency resulted from new staff and transitioning from accounting being outsourced. We have currently enacted a plan for the finance director to review payroll allocations and related journal entries posted by the finance assistant. In turn, the finance assistant will review payroll allocations and related journal entries posted by the finance director.
The Tennessee Housing Development Agency Management (THDA) partially concurs. THDA has continued to refine its process to ensure timely and accurate reporting. In 2025, steps were taken to review reports prior to submission. The Manager additionally consulted with APPRISE, Inc., the data management ...
The Tennessee Housing Development Agency Management (THDA) partially concurs. THDA has continued to refine its process to ensure timely and accurate reporting. In 2025, steps were taken to review reports prior to submission. The Manager additionally consulted with APPRISE, Inc., the data management firm contracted to support HHS and LIHEAP grantees, prior to report submission. Apprise acknowledges that the report templates do not properly identify errors and encourages THDA to submit reports even when errors are noted. Any instances where errors were substantiated following report submission have been corrected in consultation with APPRISE. HHS has accepted all reports submitted by THDA and we have received no communication from HHS that THDA is in jeopardy of their consideration of any of the effects noted in your letter. We do acknowledge that there was an instance where numbers were not reported correctly or timely due to lags in getting the Low Income Home Energy Assistance Program (LIHEAP) weatherization data as well as improper grantee reporting. We are working to resolve this issue through the implementation of new software that will join the LIHEAP utility assistance and LIHEAP weatherization data together, on a single platform. THDA launched the software for the utility assistance segment of LIHEAP on November 1, 2025, and we expect the LIHEAP weatherization data to be online by October 1, 2026. THDA's work in 2025 to improve its reporting accuracy has been impacted considerably by inconsistent guidance at the Federal level. Since January 2025, due to periods of non-communication by the Health & Human Services (HHS) and subsequent reductions and changes in staffing at HHS, we have received various interpretations of HHS guidance. For instance, HHS has provided differing definitions of "obligation", creating some confusion with reporting. To date, HHS has not provided a final definition. THDA will continue to report obligations as is stated in our Model Plan, when funds are awarded and a contract is fully executed with the sub-grantee.
Name of Contact Person: Angela Glass, Executive Director. Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately.
Name of Contact Person: Angela Glass, Executive Director. Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately.
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagre...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Dunwoody’s Registrar’s Office has adjusted our reporting scheduling process to accommodate for additional time to work through our third-party vendor (NSC) customer service if there is a processing error. Our Registrar’s Office is attending all training provided by NSC on enrollment reporting and the Director of Financial Aid is attending NSLDS trainings provided by Federal Student Aid and NASFAA. In addition, we have scheduled monthly regular meetings between the Registrar and the Director of Financial Aid to collaborate and proactively address any concerns with NSLDS reporting in advance of deadlines. Name of the contact person responsible for corrective action: Jaz Hofbauer, Registrar Planned completion date for corrective action plan: This process is in place for the 2025-2026 academic year.
Recommendation: We recommend that the management of the school system implement policies and procedures to ensure that documentation evidencing the separate preparation and approval of the monthly reimbursement requests are retained for audit purposes. Explanation of disagreement with audit finding:...
Recommendation: We recommend that the management of the school system implement policies and procedures to ensure that documentation evidencing the separate preparation and approval of the monthly reimbursement requests are retained for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Example- The School Board will establish an additional level of segregation of duties within the monthly reimbursement process, prior to submission, to ensure appropriate oversight and review. Procedures now require that the preparation of reimbursement reports be performed by one staff member, while the review and approval of the reports are completed by a separate individual, independent of the preparer, prior to submission. Evidence of review and approval is documented and retained in accordance with Federal record-retention requirements.
Management agrees with the finding and plans to implement practices to ensure compliance with all federal requirements.
Management agrees with the finding and plans to implement practices to ensure compliance with all federal requirements.
2025-003 Student Financial Assistance Cluster – Federal Assistance Listing No. 84.268 – Eligibility Recommendation: We recommend the University review its policies and procedures related to packaging student aid & ensuring any over awards are monitored timely. Explanation of disagreement with audit ...
2025-003 Student Financial Assistance Cluster – Federal Assistance Listing No. 84.268 – Eligibility Recommendation: We recommend the University review its policies and procedures related to packaging student aid & ensuring any over awards are monitored timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent re-occurrence, the Office of Financial Aid has strengthened their internal controls as follows: A system generated over award monitoring report is not reviewed twice weekly, multiple staff members have been trained on the review and reconciliation process to ensure continuity and oversight, and over award monitoring responsibilities are no longer dependent on a single individual. Upon identification of the issue, corrective action was taken immediately to return the excess funds and ensure the student’s aid package was brought into compliance with federal regulations. Name(s) of the contact person(s) responsible for corrective action: Dorothy Fultz, Associate Director of Federal Programs & Quality Control Planned completion date for corrective action plan: March 2026
Date: 2/9/26 Contact Person Responsible for Corrective Action: Neal Adams, Superintendent nadams@resc.k12.in.us Contact Phone Number: 765-964-4994 FINDING 2025-004 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Assessment System Security Agency: Department of ...
Date: 2/9/26 Contact Person Responsible for Corrective Action: Neal Adams, Superintendent nadams@resc.k12.in.us Contact Phone Number: 765-964-4994 FINDING 2025-004 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Assessment System Security Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Assessment System Security Audit Findings: Material Weakness Summary of Finding: Compliance related to the grant agreement and assessment system security compliance requirement was not met. Documentation was not properly kept during the time needed. There was no internal control showing the documentation that was kept was not overlooked verifying all the information that was there. Views of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: The School Corporation acknowledges this finding related to assessment system security and internal controls. During the audit period, the School Corporation experienced turnover in building-level administration responsible for overseeing assessment security. This turnover contributed to the inconsistent implementation and documentation of assessment security procedures. While assessment security practices were occurring, a sufficiently formalized and documented system of internal controls aligned with 2 CFR 200.303 was not fully designed or implemented. The School Corporation has begun reviewing prior assessment security practices and is in the process of updating and strengthening related policies and procedures. Moving forward, a more consistent system of internal controls will be implemented, including clearly defined roles and responsibilities, standardized documentation requirements, improved oversight, and required training for administrators and relevant staff. Anticipated Completion Date: Immediately Neal Adams Superintendent Randolph Eastern School Corporation
Date: 2/9/26 Contact Person Responsible for Corrective Action: Neal Adams, Superintendent nadams@resc.k12.in.us Contact Phone Number: 765-964-4994 FINDING 2025-003 Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Federal Agency: Department of Education Federa...
Date: 2/9/26 Contact Person Responsible for Corrective Action: Neal Adams, Superintendent nadams@resc.k12.in.us Contact Phone Number: 765-964-4994 FINDING 2025-003 Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Significant Deficiency Summary of Finding: This is a repeat finding from the immediately prior audit year. There was no internal control to verify equipment that qualifies for capital asset listing being maintained. No documentation was able to support who added equipment to the listing or verification from second hand overlooking all information required was entered or correct. Views of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: For this finding it has been discussed to take an additional step to further internal controls. While during the addition of equipment, the ones managing the additions will be instructed to send an email to the Business Manager/Superintendent to follow up/verify the addition is listed correctly. This will ensure all items to be listed are completed in a timely fashion, and labeled correctly. Anticipated Completion Date: Immediately Neal Adams Superintendent Randolph Eastern School Corporation
Management is aware and understands the importance of compliance with the federal requirements. The District’s receipts are accurately reported within Payschools, however, meal counts can be updated. Management will ensure the meal count will be properly reported in the future.
Management is aware and understands the importance of compliance with the federal requirements. The District’s receipts are accurately reported within Payschools, however, meal counts can be updated. Management will ensure the meal count will be properly reported in the future.
Assistance Listings number and program name: 14.195 Section 8 Project-Based Cluster (Project-Based Rental Assistance (PBRA)) Responsible Entity: Housing Authority of Maricopa County Contact Person(s): Gerald Minott, Executive Director, Housing Authority of Maricopa County. Anticipated completion dat...
Assistance Listings number and program name: 14.195 Section 8 Project-Based Cluster (Project-Based Rental Assistance (PBRA)) Responsible Entity: Housing Authority of Maricopa County Contact Person(s): Gerald Minott, Executive Director, Housing Authority of Maricopa County. Anticipated completion date: April 12, 2026 Concur: The Housing Authority of Maricopa County (HAMC) has set up automatic build in compliance alert in Yardi Voyager that will adopt HUD software requirement tools while also creating a compliance calendar for the fiscal year which should further assist in the prevention of late inspections and recertifications. Going forward the HAMC Compliance Department will be performing biannual internal monitoring tests of up to (25%) of files per site/property/program. As part of HAMC’s push to implement internal control best practices, HAMC will update its internal control policies on electronic income verification deadlines, inspection frequency, required documentation, correction of income verification steps, and file retention rules to provide better clarity. HAMC will also work with the HAMC HR Department staff to implement a zero-tolerance policy for incomplete files which will be reviewed on a yearly basis.
Views of Responsible Official: Management agrees with the finding. Management will develop an alert system for Program Directors to use in tracking their sub-awards and sub-contracted engagement values and related amendments. This system will create an alert when a contract value exceeds $30,000 pro...
Views of Responsible Official: Management agrees with the finding. Management will develop an alert system for Program Directors to use in tracking their sub-awards and sub-contracted engagement values and related amendments. This system will create an alert when a contract value exceeds $30,000 prompting the Program Director to file, or work with appropriate staff to file the FFATA.
Views of Responsible Official: Management agrees with the finding. Management will institute additional calendar alerts and accountability procedures to ensure reports are filed on time. Recognizing that technical issues, illness, and other unforeseen circumstances can arise, Management will institu...
Views of Responsible Official: Management agrees with the finding. Management will institute additional calendar alerts and accountability procedures to ensure reports are filed on time. Recognizing that technical issues, illness, and other unforeseen circumstances can arise, Management will institute a requirement that all late filings must be communicated to the Contract Monitor as soon as the delay is anticipated.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
Name: Conway Apartments, Inc. Contact: Jeffrey Woods, Director of Accounting Contact Phone Number: 479-967-5570 Audit Period Ending: June 30, 2025 Anticipated Completion Date: March 18, 2026 Finding 2025-001: The Project did not remit residual receipts in excess of $250 per unit to HUD upon renewal ...
Name: Conway Apartments, Inc. Contact: Jeffrey Woods, Director of Accounting Contact Phone Number: 479-967-5570 Audit Period Ending: June 30, 2025 Anticipated Completion Date: March 18, 2026 Finding 2025-001: The Project did not remit residual receipts in excess of $250 per unit to HUD upon renewal of its PRAC on January 1, 2025, as required by HUD guidance. Management had not recorded a liability for the recapture and was not aware of the requirements. Management’s Response and Planning Corrective Actions: Management has contacted Willaim Stokes at HUD and has been advised to use the funds on an upcoming remodel. The money will be spent by June 30, 2026. Moving forward the Residual Account will be monitored to ensure prompt repayment of funds. Management concurs with findings and plans to implement recommendations above.
City of Marshall, Missouri respectfully submits the following Corrective Action Plan for the year ended September 30, 2025. Contact information for the individual responsible for the corrective action: Aimee Klinge, Finance Officer City of Marshall, Missouri Independent Public Accounting Firm: Gerdi...
City of Marshall, Missouri respectfully submits the following Corrective Action Plan for the year ended September 30, 2025. Contact information for the individual responsible for the corrective action: Aimee Klinge, Finance Officer City of Marshall, Missouri Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended September 30, 2025 The findings from the September 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-002 Uniform Guidance Audit Submission Recommendation: The City should submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Action Taken: The City will ensure their single audit submission will be submitted within the nine month deadline in the future.
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