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Corrective Action Plans

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Finding 571154 (2024-003)
Material Weakness 2024
Hinds Community College District
MS
Questioned Costs Student Financial Aid Special Tests & Provisions
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned to Title IV. Additionally, the District did not provide evidence of date of determination used in calculation. b. Corrective Action Plan: The District is an attendance taking institutional and has reviewed its internal controls on how total days in the semester are calculated correctly and timely disbursements are made. The District understands that it should be using the Last Day of Attendance in the calculation of earned aid and made that modification Spring 2025 in collaboration with the U.S. Department of Education and outlined the calculation variables to align with that calculation change. Management has revised its Policy and Procedures accordingly and will submit to the Hinds Board of Trustees for final approval December of 2025. The correction implementation date was June 2025 to be finalized December 2025.
View Audit 362076 Questioned Costs: $1
Finding 571153 (2024-002)
Material Weakness 2024
Hinds Community College District
MS
Student Financial Aid Material Weakness Reporting
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not en...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not ensure internal controls were in place to ensure timely and accurate reporting. b. Corrective Action Planned: The Management has implemented additional organizational and internal controls to ensure students' enrollment statuses are reported timely and accurately. In reviewing the causation of the finding, it was determined that it was a personnel error and as of June 2024, there is a new Registrar for Hinds Community College charged with compliance of this requirement. During the AY2024-25, the Registrar worked within the new student information system (SIS) to generate the required student data on a monthly cycle to be submitted to the National Clearinghouse which is then transmitted to NSLDS. This update in internal controls should satisfy future reviews.
View Audit 362076
Finding 571152 (2024-001)
Significant Deficiency 2024
Hinds Community College District
MS
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education in the Cash Management Contracts Database and disclose the contract on the District's website. b. Corrective Action Planned: The Management has reviewed the District process of delivering Title IV credit balances to students. Management will disclose the third-party contractual agreement to its Servicer as well and provide the URL to the Department of Education via the Cash Management Contracts Database. The anticipated completion date is August 2025.
View Audit 362076
Finding 571143 (2024-001)
Material Weakness 2024
Johnston-Lee Harnett Community Action, Incorporated
NC
Questioned Costs Procurement, Suspension & Debarment Material Weakness
The Fiscal Policies and Procedures will be followed. Any expenses over $5,000 associated with the upkeep of facilities will be reviewed by the Head Start Advisory Committee, approved by the Finance Committee, Executive Committee and/or Board of Directors. Any large facility issues or concerns will b...
The Fiscal Policies and Procedures will be followed. Any expenses over $5,000 associated with the upkeep of facilities will be reviewed by the Head Start Advisory Committee, approved by the Finance Committee, Executive Committee and/or Board of Directors. Any large facility issues or concerns will be reported by the Head Start Director to the Head Start Advisory Committee along with the source of the issue and any cost associated with the repairs. Reporting will be consistent even if the repair qualifies for reimbursement by the State of North Carolina.
View Audit 362054 Questioned Costs: $1
Finding 571008 (2024-002)
Significant Deficiency 2024
City of Brainerd
MN
Matching / Level of Effort / Earmarking Reporting Significant Deficiency
Reporting & Earmarking Federal Agency: U.S Department of Treasury Federal Program Name: Coronavirus State & Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Compliance Requirement Affected: Reporting & Earmark...
Reporting & Earmarking Federal Agency: U.S Department of Treasury Federal Program Name: Coronavirus State & Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Compliance Requirement Affected: Reporting & Earmarking Award Period: FY24 Recommendation: We recommend that the City implement procedures and controls to ensure the required reports are accurate before submitting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take in response to finding: The City will implement controls to ensure required reports are accurate before submitting. Name of the contact person responsible for corrective action: Connie Hillman, Finance Director Planned completion date for corrective action plan: December 31, 2025
View Audit 361947
Finding 570860 (2024-007)
Material Weakness 2024
Polk County, Iowa
IA
Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303
Identifying Number: 2024-007 Corrective Actions Taken or Planned: Finding: 2024-007 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. This gr...
Identifying Number: 2024-007 Corrective Actions Taken or Planned: Finding: 2024-007 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. This grant has ended as of 6/30/25. In the future if we have fiscal agency services, we will ensure the that the program is being properly reviewed and administered.
View Audit 361781
Finding 570678 (2024-003)
Material Weakness 2024
Cumberland County Fiscal Court
KY
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
We understand the auditor’s need to keep this write up on this year’s audit report. This is the same write up from the year prior because KYEM and FEMA have not yet finished their review of the issues facing Cumberland County with respect to disaster funding and record keeping. We are not only pleas...
We understand the auditor’s need to keep this write up on this year’s audit report. This is the same write up from the year prior because KYEM and FEMA have not yet finished their review of the issues facing Cumberland County with respect to disaster funding and record keeping. We are not only pleased to have made progress on this front, but also extremely appreciative for the guidance and feedback from those reporting agencies. KYEM and FEMA document tracking and reporting is now handled entirely inhouse. Members of the Cumberland County Management Team have responded timely and in full to requests for information and we will continue to do so. The lack of certain systems and processes from years past is no longer a concern of the current administration. It is true that work is still needed to organize and understand some of the work from the last several years, but the Management Team believes that the new process will eliminate most of if not all confusion moving forward on any future disasters.
View Audit 361704
Finding 570635 (2024-003)
Material Weakness 2024
The Mirror, Inc.
KS
Matching / Level of Effort / Earmarking
Plan: • CEO and CFO will analyze the needs for additional staffing in the accounting department to ensure appropriate help is available to ensure needed processes and procedures can be completed monthly/annually for all tasks to be complete. Implementation Date: Beginning of Fiscal Year 26- July 1...
Plan: • CEO and CFO will analyze the needs for additional staffing in the accounting department to ensure appropriate help is available to ensure needed processes and procedures can be completed monthly/annually for all tasks to be complete. Implementation Date: Beginning of Fiscal Year 26- July 1, 2025 Responsible Party: Des Martens CEO and Shelby Turner CFO.
View Audit 361664
Finding 570587 (2024-001)
Material Weakness 2024
Niles City School District
OH
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
The treasurer will review the monthly invoices and will initial the invoices
The treasurer will review the monthly invoices and will initial the invoices
View Audit 361623 Questioned Costs: $1
Finding 570563 (2024-001)
Material Weakness 2024
City of Rialto
CA
Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Reference Number: 2024-001- Timeliness of Financial Reporting (Material Weakness/Material Noncompliance) Name of Contact Person: Janet Franco, Principal Budget and Financial Analyst or Scott Williams, Director of Finance Corrective Action: The City acknowledges that the financial inform...
Reference Number: 2024-001- Timeliness of Financial Reporting (Material Weakness/Material Noncompliance) Name of Contact Person: Janet Franco, Principal Budget and Financial Analyst or Scott Williams, Director of Finance Corrective Action: The City acknowledges that the financial information and documentation, including the trial balance, was not prepared in a timely manner. This prevented the auditors from completing the audit, and the Single Audit, by March 31, 2025. The implementation of the new financial software system, which went live on July 1, 2023, necessitated almost all of the Finance Department’s staff hours to be allocated to ensuring the software system was accurate in its financial reporting. This allocation of resources prevented the City from producing timely financial information. The Finance Department also had the loss of key staff in the department that added difficulty in providing necessary items in a timely manner. The Finance Department has corrected all of the financial and reporting issues that arose in the Summer and Fall of 2024 and is also working on fully staffing the department to be able to complete reporting in timely manner. The Finance staff has reviewed and updated its procedures for closing the financial records for the 2023-24 fiscal year, and has already begun the process of closing the books for 2024-25. The City fully expects to file the financial audit in a timely manner for the 2024-25 fiscal year. Proposed Completion Date: Fiscal Year ended June 30, 2025.
View Audit 361591
Finding 570549 (2024-002)
Material Weakness 2024
Whitley County
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Scott Wagner Contact Phone Number: 260-248-3121 Ext 5 swagner@whitleygov.com Views of Responsible Official: We concur with the finding. Descrip...
FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Scott Wagner Contact Phone Number: 260-248-3121 Ext 5 swagner@whitleygov.com Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Whitley County Health Department has developed and implemented a policy that will establish and maintain effective internal control for invoices for State and Federal Grants received by the Department. The Director of the department will review all compiled data and sign the invoice along with the employee who compiled the invoice data. In cases where the Director is the employee compiling the data, the office administrator will also sign the invoice to verify the data is correct. Anticipated Completion Date: Immediately
View Audit 361558
Jo Daviess Residential Services
IL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512
JO DAVIESS RESIDENTIAL SERVICES, INC. 521 S. WEST STREET GALENA, IL 61036 CORRECTIVE ACTION PLAN June 26, 2025 U. S. Department of Housing and Urban Development Ralph Metcalfe Federal Building 77 West Jackson Boulevard Chicago, IL 60604-3507 Jo Daviess Residential Ser...
JO DAVIESS RESIDENTIAL SERVICES, INC. 521 S. WEST STREET GALENA, IL 61036 CORRECTIVE ACTION PLAN June 26, 2025 U. S. Department of Housing and Urban Development Ralph Metcalfe Federal Building 77 West Jackson Boulevard Chicago, IL 60604-3507 Jo Daviess Residential Services, Inc. respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Period: Year ended June 30, 2024 The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024-001: Supportive Housing for the Persons with Disabilities (Section 811), CFDA #14.181 Recommendation: We recommend management and the board of directors ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Management's Response: We agree with Finding 2024-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (815) 288-6691. Sincerely yours, Jeff Stauter Director Kreider Services, Inc. Managing Agent
View Audit 361498
Finding 570490 (2024-004)
Material Weakness 2024
Akron-Canton Regional Airport Authority
OH
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.326
2024-004 The Akron – Canton Regional Airport Authority request wage reports with all projects. The majority of these reports are submitted with pay applications. The standard practice is that the company overseeing the construction management of the projects submits these reports to the Airport. The...
2024-004 The Akron – Canton Regional Airport Authority request wage reports with all projects. The majority of these reports are submitted with pay applications. The standard practice is that the company overseeing the construction management of the projects submits these reports to the Airport. The Airport had a couple projects without a firm overseeing the construction management. There were a few pay applications associated with these projects that the Airport did not receive wage reports and had to request after the fact. The Airport has since involved more staff members to review pay application for required information. Completed June of 2025 James Krum, VP of Finance and Administration
View Audit 361449
Finding 570074 (2024-026)
Significant Deficiency 2024
West Central Mental Health Center, Inc.
CO
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.403
agreement, the Group will implement grant monitoring internal controls and procedures to ensure that expenditures comply with all earmarking limitations specified in grant agreements and approved budgets. These procedures will track expenditures by budget category and verify compliance prior to subm...
agreement, the Group will implement grant monitoring internal controls and procedures to ensure that expenditures comply with all earmarking limitations specified in grant agreements and approved budgets. These procedures will track expenditures by budget category and verify compliance prior to submitting reimbursement requests.
View Audit 361368 Questioned Costs: $1
Finding 570062 (2024-022)
Significant Deficiency 2024
West Central Mental Health Center, Inc.
CO
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.329
Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will work with management to design and implement internal controls related to federal program grant management, including assignment of responsibility for grant oversight to sp...
Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will work with management to design and implement internal controls related to federal program grant management, including assignment of responsibility for grant oversight to specific individuals or departments.
View Audit 361368
Finding 570061 (2024-021)
Significant Deficiency 2024
West Central Mental Health Center, Inc.
CO
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.430
Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will work with management to implement internal controls over tracking of expenditures related to federal award grants, especially personnel costs, and the related reimbursed co...
Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will work with management to implement internal controls over tracking of expenditures related to federal award grants, especially personnel costs, and the related reimbursed cost to ensure compliance with federal requirements.
View Audit 361368
Finding 569989 (2024-001)
Material Weakness 2024
Van Buren Community Mental Health Authority
MI
Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327
SINGLE AUDIT FOR THE YEAR ENDED SEPTEMBER 30, 2024 CORRECTIVE ACTION PLAN FEDERAL AWARD FINDINGS - Fiscal Year 2024 Finding Number: 2024-001 Procurement Assistance Listing Number: 93.696 Assistance Listing Title: Certified Community Behavioral Health Clinics N ame of Federal Agency: Substance Abuse...
SINGLE AUDIT FOR THE YEAR ENDED SEPTEMBER 30, 2024 CORRECTIVE ACTION PLAN FEDERAL AWARD FINDINGS - Fiscal Year 2024 Finding Number: 2024-001 Procurement Assistance Listing Number: 93.696 Assistance Listing Title: Certified Community Behavioral Health Clinics N ame of Federal Agency: Substance Abuse and Mental Health Services Administration Federal Award Identification Number: H79SM089299 Fiscal Year of Initial Finding: 2024 • Name of the contact person: Tina Boyer, CFO • Corrective Action Plan: Management agrees with this recommendation. VBCMH management will review and update policies and procedures to ensure that allfederal requirements are followed. Anticipated Completion Date: Fiscal Year 2025
View Audit 361252 Questioned Costs: $1
Finding 569979 (2024-005)
Material Weakness 2024
Dillard University
LA
Student Financial Aid Subrecipient Monitoring Reporting § 200.512
The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning wi...
The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
View Audit 361246
Finding 569978 (2024-004)
Material Weakness 2024
Dillard University
LA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The University concurs with this finding. Due to turnover in critical roles, the FY24 FISAP contained inaccuracies. The University has appointed an interim Controller to oversee the correction of reporting processes. The new process will require that all FISAP data be supported by reconciled financi...
The University concurs with this finding. Due to turnover in critical roles, the FY24 FISAP contained inaccuracies. The University has appointed an interim Controller to oversee the correction of reporting processes. The new process will require that all FISAP data be supported by reconciled financial records and reviewed collaboratively by Financial Aid and Accounting staff. Process updates and internal review checklists will be developed in time for the FY25 submission, with training and testing of the new approach by June 30, 2026.
View Audit 361246
Finding 569977 (2024-003)
Material Weakness 2024
Dillard University
LA
Questioned Costs Student Financial Aid Subrecipient Monitoring
This finding resulted from a loan disbursement exceeding regulatory limits for one student. The issue was corrected before the audit report was finalized. The University will strengthen its review process prior to disbursement by ensuring additional loan eligibility is validated and documented. The ...
This finding resulted from a loan disbursement exceeding regulatory limits for one student. The issue was corrected before the audit report was finalized. The University will strengthen its review process prior to disbursement by ensuring additional loan eligibility is validated and documented. The Financial Aid Office will receive targeted training on aggregate loan monitoring. Corrective actions will be fully implemented by January 31, 2026.
View Audit 361246 Questioned Costs: $1
Finding 569976 (2024-002)
Material Weakness 2024
Dillard University
LA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
The University acknowledges the enrollment status reporting errors noted in the audit. This was due to a lack of coordination between departments responsible for enrollment status updates and NSLDS reporting. Under the direction of the interim Controller, the University will work with Registrar, Off...
The University acknowledges the enrollment status reporting errors noted in the audit. This was due to a lack of coordination between departments responsible for enrollment status updates and NSLDS reporting. Under the direction of the interim Controller, the University will work with Registrar, Office of Records and Registrations to implement a monthly reconciliation process and establish clear ownership of status reporting responsibilities. A tracking log will be introduced to monitor timely and accurate submissions. Completion of corrective actions is expected by March 31, 2026.
View Audit 361246
Finding 569970 (2024-003)
Significant Deficiency 2024
City of Marco Island
FL
Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.303
DEPARTMENT OF HOMELAND SECURITY Disaster Grant Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress submissions. This should include: Training sta...
DEPARTMENT OF HOMELAND SECURITY Disaster Grant Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress submissions. This should include: Training staff on the importance of the review and approval process. Ensuring adequate staffing levels to handle the review process. Developing clear guidelins and procedures for the review and approval process. Regularly monitoring and auditing the review process to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The City will implement a review and approval process for all quarterly progress report submissions within it ERP (Enterprise Resource Planning) software system. The City will train its staff on the importance of the review and approval process. The City will ensure adequate staffing levels to handle the review process. The City will develop clear guidelines and procedures for the review and approval process. The City will regularly monitor and audit the reivew process to ensure compliance. Name(s) of the contact person(s) for corrective action: Guillermo Polanco. Planned completion date for corrective action plan: 09/30/2025
View Audit 361239
Finding 569935 (2024-005)
Material Weakness 2024
International Fresh Produce Association
DC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The organization team has taken the action of setting up calendar reminders when all grant reports are due, and the information required to complete that report. Calendar notifications have also been made in the two weeks prior to the due date of all reporting requirements to serve as a reminder to ...
The organization team has taken the action of setting up calendar reminders when all grant reports are due, and the information required to complete that report. Calendar notifications have also been made in the two weeks prior to the due date of all reporting requirements to serve as a reminder to staff to compile the necessary information to submit reports in a timely manner.
View Audit 361183
Finding 569933 (2024-002)
Material Weakness 2024
International Fresh Produce Association
DC
Allowable Costs / Cost Principles Reporting Cash Management
Management has implemented a review process over the hours submitted by staff for specific grant work on 05/01/2025. The Chief Science Officer (CSO) will review and sign off on the hours submitted which form the basis of the salaries and benefit reimbursement(s). The Finance Director computes the sa...
Management has implemented a review process over the hours submitted by staff for specific grant work on 05/01/2025. The Chief Science Officer (CSO) will review and sign off on the hours submitted which form the basis of the salaries and benefit reimbursement(s). The Finance Director computes the salaries and benefits allowance along with the indirect costs per the award budget and the hours submitted. The Chief Finance Officer will review the salary, benefit and indirect computations prior to submitting a reimbursement request.
View Audit 361183
Marion County
SC
Matching / Level of Effort / Earmarking
County staff will work with engineers of the program to ensure that this is done in the future.
County staff will work with engineers of the program to ensure that this is done in the future.
View Audit 361144
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