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Corrective Action Plans

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Finding 526745 (2024-004)
Significant Deficiency 2024
Central Consolidated School District
NM
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Corrective Action for audit finding 2024-004 [2023-003] – Unallowable Expenditures Impact Aid (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issue: • The District used Impact Aid special ed...
Corrective Action for audit finding 2024-004 [2023-003] – Unallowable Expenditures Impact Aid (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issue: • The District used Impact Aid special education funds to pay 85% of the salary of the District Safety Coordinator through mid-December 2023 after which it was changed to 15% of the salary from the special education funds. • There was no justification in the files reviewed that identified why the individual’s responsibilities related to special education funding. Response: The following is the corrective actions that have been implemented to address the finding: The Special Education Department Director Mr. Joel Balasuit reviews expenditures to determine allowable criteria are met during the request process. The salary funding source was changed July 1, 2024, and is no longer charged to Fund 25145. Additionally, the approval routing was updated to include the Mr, Balasuit’s approval.
View Audit 345751 Questioned Costs: $1
Finding 526742 (2024-004)
Significant Deficiency 2024
Northeastern State University
OK
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by Febr...
The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by February 14, 2025, and the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) will make sure future submissions to the Student Clearinghouse match. The Registrar (Amy Dunn) and her team will input the correct program lengths in Banner (SFACPLR) by March 14, 2025.
View Audit 345743
Finding 526740 (2024-003)
Significant Deficiency 2024
Northeastern State University
OK
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
Instructions for preparing R2T4 records include the appropriate steps for calculating institutional charges. A clerical error transpired and boxes that should have been unchecked were not. We have conducted training with Student Financial Services staff (Counselors: Katie Spencer, Isaac Palmer, Trac...
Instructions for preparing R2T4 records include the appropriate steps for calculating institutional charges. A clerical error transpired and boxes that should have been unchecked were not. We have conducted training with Student Financial Services staff (Counselors: Katie Spencer, Isaac Palmer, Trace Taylor) or management (Director, Cindy Bendabout and Assistant Director, Kriston Gerler) who will be checking for accuracy of records prior to preparing letters for students. Title IV Reporting Specialist (Heather McWilliams) will audit previous week R2T4 records using the automated WD report that is generated weekly on Monday evening. This will ensure that withdrawn students are identified, R2T4 calculations are performed, and funds are returned in a timely manner.
View Audit 345743
Finding 526738 (2024-002)
Significant Deficiency 2024
Northeastern State University
OK
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
Northeastern State University will make changes to our information security policy during the Spring 2025 semester to reflect all 14 elements of the GLBA standard. While there is a GLBA policy pending in the policy committee for campus approval, there is a desire to keep the information security po...
Northeastern State University will make changes to our information security policy during the Spring 2025 semester to reflect all 14 elements of the GLBA standard. While there is a GLBA policy pending in the policy committee for campus approval, there is a desire to keep the information security policy as the central document for NSU's cybersecurity policy. The current information security policy is being worked on by NSU's ITS department in conjunction with an external vendor who is supplying our virtual Chief Information Security Officer. This work is expected to be completed by the end of March and will be submitted to our campus policy committee in April for approval of the modified document which will contain all 14 of the elements as specified in the GLBA standard and brought to our attention during the annual audit.
View Audit 345743
Finding 526736 (2024-001)
Significant Deficiency 2024
Northeastern State University
OK
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Func...
Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Functional Technologist, Vicki Ryals and Title IV Reporting Specialist, Heather McWilliams) and management (Director, Cindy Bendabout and Assistant Director, Kriston Gerler) will audit the following forms for accurate SAY/ AY periods: • RORTPRD • RORSAYR • RFRDEFA • RPRLOPT • RPROPTS • RORPRDS • RPRLPRD Audit of dates in Banner will be performed prior to originations being established for aid year. This will ensure accurate information is reported in Banner and COD for student records.
View Audit 345743
Finding 526708 (2024-002)
Significant Deficiency 2024
Bay De Noc Community College
MI
Student Financial Aid Eligibility Significant Deficiency
Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-...
Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Auditor Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. Corrective Action. Upon discovery of the cost of attendance input error, the College went back through all summer non-on-campus students to determine if their aid was greater than it should have been and made updates to the COD system, as necessary. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. September 23, 2024.
View Audit 345711
Finding 526663 (2024-002)
Material Weakness 2024
Southwest Dubois County School Corporation
IN
School Nutrition Programs Eligibility Allowable Costs / Cost Principles § 200.303
FINDING 2024-002 Finding Subject: Child Nutrition Cluster – Eligibility and Special Tests and Provisions – Non-Profit School Food Accounts Summary of Finding: Documented evidence of the implementation of the internal controls was not maintained. Due to the lack of controls, it could not be determine...
FINDING 2024-002 Finding Subject: Child Nutrition Cluster – Eligibility and Special Tests and Provisions – Non-Profit School Food Accounts Summary of Finding: Documented evidence of the implementation of the internal controls was not maintained. Due to the lack of controls, it could not be determined if the School Corporation ensured compliance with Eligibility and Non-Profit School Food Accounts. Contact Person Responsible for Corrective Action: Allison Pund and Margaret Leavitt Contact Phone Number and Email Address: 812-683-3971 x5002; punda1@swdubois.k12.in.us; leavittm@swdubois.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: NA Description of Corrective Action Plan: The School Corporation will document the internal controls that are in place. This will be completed by ensuring signatures or initials are acquired for internal controls that are in place. Anticipated Completion Date: August 2025
View Audit 345680
Housing Authority of the County of McLean
IL
HUD Housing Programs Matching / Level of Effort / Earmarking
The Authority’s Executive Director, Tasha Aje’Scott, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly. Anticipated Completion Date: March 31, 2025
The Authority’s Executive Director, Tasha Aje’Scott, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly. Anticipated Completion Date: March 31, 2025
View Audit 345634
Finding 526649 (2024-001)
Significant Deficiency 2024
Catholic Social Services
NE
Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512
CSS Management has improved staffing and internal controls to ensure timely completion of the audit to comply with 2 CFR 200.212.
CSS Management has improved staffing and internal controls to ensure timely completion of the audit to comply with 2 CFR 200.212.
View Audit 345625
Finding 526642 (2024-003)
Significant Deficiency 2024
Hanover Community School Corporation
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2024‐003 Subject: Special Education Cluster (IDEA) – Earmarking Summary of Finding: Lack of effective internal controls to ensure earmarking requirements were met for grants that began prior to September 2022 Contact Person Responsible for Corrective Action: Adam C. Minth Contact Phone Numbe...
FINDING 2024‐003 Subject: Special Education Cluster (IDEA) – Earmarking Summary of Finding: Lack of effective internal controls to ensure earmarking requirements were met for grants that began prior to September 2022 Contact Person Responsible for Corrective Action: Adam C. Minth Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: As a member of the Northwest Indiana Special Education Cooperative (NISEC), Hanover Community School Corporation reported their proportionate share based on a percentage of expenditures and have successful audits in doing so. When Hanover was notified that this process was no longer acceptable, we immediately implemented an internal control process with NISEC which included detailed reporting of staff work hours for nonpublic schools related to only our school corporation. The report is then reviewed and signed by the NISEC staff working for the nonpublic school and their supervisor. The employee detailed time and effort report are then provided to the NISEC finance department for a second review and signature before being provided to payroll. NISEC payroll then charges the proportionate share to the IDEA Part B grant in the payroll system bi-weekly based on the time and effort report pertinent to just School Corporation Non-public schools. The time and effort reports are then used to submit the reimbursement request to the Department of Education for Hanover’s proportionate share. Anticipated Completion Date: 4/30/2025
View Audit 345583
Finding 526626 (2024-002)
Significant Deficiency 2024
Brevard Health Alliance, Inc.
FL
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
SPECIAL TEST AND PROVISIONS CRI selected a sample of 25 patients to ensure the sliding fee schedule was properly applied. 1 of the 25 patient had the incorrect fee scale applied. Recommendation: Procedures shou...
SPECIAL TEST AND PROVISIONS CRI selected a sample of 25 patients to ensure the sliding fee schedule was properly applied. 1 of the 25 patient had the incorrect fee scale applied. Recommendation: Procedures should be implemented to verify the sliding fee schedule applied to new patients. Responsible Party: Shannon Wherry, Controller Corrective Action: Management will establish a procedure to ensure the sliding fee schedule is applied to all new patients. Brevard Health Alliance will continue to audit the sliding fee schedule on an annual bases, at minimum, in addition to sampling sliding fee scale patient charts quarterly. Estimated date of ompletion: Management estimates that the above findings will be corrected by the year ended September 30, 2025.
View Audit 345566 Questioned Costs: $1
Finding 526619 (2024-001)
Significant Deficiency 2024
Brevard Health Alliance, Inc.
FL
Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.403
FACTORS AFFECTING ALLOWABILITY OF COSTS Brevard Health Alliance requested reimbursement for $8,978 of expenditres under two differentfederal grants. One grant is requested based upon clinic hours and another based on an individual's time and ...
FACTORS AFFECTING ALLOWABILITY OF COSTS Brevard Health Alliance requested reimbursement for $8,978 of expenditres under two differentfederal grants. One grant is requested based upon clinic hours and another based on an individual's time and effort. Recommendation: The client should verify that reimbursement request do not include payroll expenditures submitted for other grants. The allocation of payroll should be done monthly. Responsible Party: Shelley Jackson, Director of Accounting Corrective Action: Brevard Health Alliance will ensure allocationof payroll expenditures submitted for grants is done monthly to ensure stronger internal controls regarding grant funds.
View Audit 345566 Questioned Costs: $1
Finding 526613 (2024-006)
Material Weakness 2024
Laporte Community School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2024-006 Finding Subject: Education Stabilization Fund – Special Tests and Provisions – Wage Rate Summary of Finding: The School Corporation did not have adequate policies or procedures to ensure that all construction contracts in excess of $2,000 paid from federal grant funds included a pre...
FINDING 2024-006 Finding Subject: Education Stabilization Fund – Special Tests and Provisions – Wage Rate Summary of Finding: The School Corporation did not have adequate policies or procedures to ensure that all construction contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause. The School Corporation had four contracts related to an HVAC project during the audit period that was subject to the wage rate requirements. Three of the four contracts did not have the required prevailing wage rate clause included in the contract. Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The AIA contracts references following the construction manual and the Davis Bacon Law is referenced in the construction manual. In addition, certified payroll was submitted with each pay application to verify prevailing wages was adhered to. If there are any future funded construction projects, LPCSC will ensure that the Davis Bacon Law is sited in the individual contract. Anticipated Completion Date: February 14, 2025
View Audit 345565
Finding 526601 (2024-003)
Significant Deficiency 2024
Laporte Community School Corporation
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.403
FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: Lack of Internal Controls in Place to Ensure the Cooperative Complied with Earmarking Requirements The Cooperative did not have adequate procedures in place to ensure that the required level of expend...
FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: Lack of Internal Controls in Place to Ensure the Cooperative Complied with Earmarking Requirements The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was net for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The non-public proportionate share expenditures were determined by a percentage to the non-public school budgeted expenditures. Beginning in March 2023, the Cooperative began tracking expenditures by member schools for the non-public services. Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corrective actions have already been taken beginning in March 2023. The Cooperative began tracking expenditures by member schools for the non-public services. Anticipated Completion Date: March 2023
View Audit 345565
American University
DC
Student Financial Aid Special Tests & Provisions Reporting
American University (the University) will conduct additional training with student advisors, members of the Office of the University Registrar (OUR) and members of the Office of Financial Aid (FA) to stress the importance of following the current policies and procedures for reporting changes in stud...
American University (the University) will conduct additional training with student advisors, members of the Office of the University Registrar (OUR) and members of the Office of Financial Aid (FA) to stress the importance of following the current policies and procedures for reporting changes in student enrollment statuses accurately and timely. To assist with timely reporting to the National Student Loan Data System (NSLDS), members of the OUR have applied for access to the system will report student status changes directly opposed to waiting for the service provider to report changes on the University’s behalf. Finally, the University will develop reports to be utilized by OUR and FA on a regular basis to monitor student enrollment status changes as well as the disbursement of financial aid, including loans. Date of completion: June 30, 2025
View Audit 345558
Finding 526571 (2024-003)
Material Weakness 2024
East Gibson School Corporation
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate....
FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate. Contact Person Responsible for Corrective Action: Ginger Schenks Contact Phone Number and Email Address: 812-749-4755 ext 1143; gschenks@corp.egsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Treasurer will work with the Superintendent and/or Grant Administrator ensuring that annual financial reporting for federal grants is completed on time with review by the Superintendent. The Treasurer will supply the financial data for the time period of reporting to the Grant Administrator and/or Superintendent for their approval and submission of the annual financial report. The Superintendent and/or Grant Administrator will ensure that expenses align with the grant application prior to submission. The report and supporting documentation will be downloaded and the Treasurer and Superintendent will sign and date that report. This document will be in the grant folder in the Treasurer’s Office. Anticipated Completion Date: This process will begin with the next annual financial report due date.
View Audit 345524
Finding 526558 (2024-005)
Material Weakness 2024
Farmington Municipal School District No. 5
NM
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Recommendation The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Management Response Correcti...
Recommendation The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Management Response Corrective Action: The District will implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Due Date of Completion: December 31, 2024 Responsible Party: Student Information System Coordinator
View Audit 345487
Finding 526532 (2024-002)
Material Weakness 2024
Rossville Consolidated School District
IN
School Nutrition Programs Cash Management Internal Control / Segregation of Duties § 200.303
Information on the federal program: 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 ...
Information on the federal program: 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: Reporting Audit Finding: Material Weakness Context: We noted that for two claims in a sample of six, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. The lack of controls was isolated to fiscal year 2023. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In March 2023, the School Corporation implemented a secondary review/signoff to ensure accuracy of the reimbursement claim form. Anticipated Completion Date: March 2023
View Audit 345463
Finding 526528 (2024-001)
Material Weakness 2024
Rossville Consolidated School District
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
Information on the federal program: 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 ...
Information on the federal program: 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 Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility for 17 of the 60 students sampled. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan:·The School Corporation will implement a dual review/signoff for each application presented for eligibility. The School Corporation will implement a dual review/signoff for verification of the income eligibility guidelines used by the food service software. Anticipated Completion Date: February 2025
View Audit 345463
Finding 526522 (2024-001)
Significant Deficiency 2024
Orleans Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.303 § 200.328
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accountin...
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accounting software. Once the superintendent has entered numbers into the report, there should be a second review of those numbers to the accounting software numbers by the corporation treasurer. In addition, detail of full-time equivalent employees needs to be documented by the deputy treasurer and retained with each report going forward. Responsible party and timeline for completion: Responsible party is Theresa Robbins, Corporation Treasurer. The timeline for completion is spring of 2025.
View Audit 345450
Finding 526492 (2024-002)
Significant Deficiency 2024
Change, Inc.
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an in...
Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. were unable to produce documentation supporting the review of participant files for participant eligibility. Responsible Individuals: Jill Johnson, Executive Director Corrective Action Plan: We are working to formalize this process by creating a written participant file review policy and procedure. It will be implemented by February 1, 2025. Anticipated Completion Date: February 1, 2025
View Audit 345400
Finding 526478 (2024-001)
Material Weakness 2024
Village of Enosburg Falls, Inc.
VT
Material Weakness Reporting Matching / Level of Effort / Earmarking
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT ...
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT 05478 Audit Period 1/1/2024-12/31/2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENTS AUDIT 2024-01 Material Weakness in Internal Control over financial Reporting – Material Adjusting journal entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper accounting for these transactions. Management should consider if changes are needed in the year-end review of the annual report. Action Taken: The Village feels that this is an isolated instances due to the increased funding during the year. Management has reviewed the accounting requirements and is confident that they can correct these deficiencies during the year. If the Cognizant or Oversight Agency for Audit has any questions regarding this plan, please contact Abbey Miller, Director of Finance at (802) 933-4443.
View Audit 345392
Finding 526476 (2024-003)
Material Weakness 2024
Hamilton Community Schools
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For projects requiring Davis-Bacon wage requirements be met, we will obtain weeky payroll certificati...
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For projects requiring Davis-Bacon wage requirements be met, we will obtain weeky payroll certification reports from the contractor to ensure pay rates comply with the federal wage rate requirements. Anticipated Completion Date: 6/30/2025
View Audit 345388
Finding 526460 (2024-002)
Significant Deficiency 2024
Morton College Community College District No. 527
IL
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring
Enrollment Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - Decembe...
Enrollment Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - December 31, 2024. Responsible Contact Person for Planned Corrective Action Plan - Mireya Perez, Chief Financial Officer
View Audit 345382
Morton College Community College District No. 527
IL
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the timely return of Title IV funds calculation. Anticipated Completion Date - December 31, 2024. Responsible Contact Person f...
Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the timely return of Title IV funds calculation. Anticipated Completion Date - December 31, 2024. Responsible Contact Person for Planned Corrective Action Plan - Mireya Perez, Chief Financial Officer
View Audit 345382
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