Corrective Action Plans

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Condition: The School District's controls did not prevent, or detect and correct in a timely manner, duplicative costs charged to the grant. Planned Corrective Action: The District annually processes thousands of supplemental payments for Home Visits. The audit found only 5 individual payments were ...
Condition: The School District's controls did not prevent, or detect and correct in a timely manner, duplicative costs charged to the grant. Planned Corrective Action: The District annually processes thousands of supplemental payments for Home Visits. The audit found only 5 individual payments were duplicated. The duplication was caused by human error during an internal staff transition within the Family and Community Engagement (FACE) department. This led the new manager to incorrectly report employee home visit logs twice. The FACE team will add internal controls during staff transitions to ensure documentation is not duplicated. Contact person responsible for corrective action: Jeremy Vidito, CFO Anticipated Completion Date: January 1, 2026
Condition: Costs charged to ALN 97.036 – Disaster Grants: Public Assistance were also charged to ALN 84.425 - Education Stabilization Fund (Elementary and Secondary School Emergency Relief - "ESSER") in prior fiscal years, indicating potential duplication of expenditures across federal programs. Pla...
Condition: Costs charged to ALN 97.036 – Disaster Grants: Public Assistance were also charged to ALN 84.425 - Education Stabilization Fund (Elementary and Secondary School Emergency Relief - "ESSER") in prior fiscal years, indicating potential duplication of expenditures across federal programs. Planned Corrective Action: The District applied for reimbursement of potentially eligible COVID expenditures in 2022. Per an April 5, 2022 FEMA memo “FEMA Continues Funding to Support the Safe Operations of Schools”, school districts could apply for reimbursement for ESSER funded expenditures, and then upon approval of application shift the funds to general fund. “Schools and school districts may utilize FEMA Public Assistance to receive full reimbursement for costs for the purposes above. Schools and districts may also use Elementary and Secondary School Emergency Relief (ESSER) funding from the U.S. Department of Education as a way to provide the up-front cost for the above health and safety measures, and later seek reimbursement through the FEMA Public Assistance process. For example, a local education agency (LEA) may use ESSER funds for costs that may ultimately be covered by FEMA; however, once it receives funds from FEMA for those costs, it must reimburse the ESSER grant account.” FEMA provided District award notification for COVID testing in December 2024 and January 2025, by this time the ESSER grant had closed on September 30, 2024 and the final expenditure reports for ESSER had been submitted to MDE in November 2024. Therefore the District could not complete the allowable general fund swaps. The District notified Michigan Department of Education and Michigan State Police of the timing issue. Upon request from MI State Police, the District provided documentation that available general funds were available to conduct the swaps if the FEMA approval had been received in a timely manner. Contact person responsible for corrective action: Jeremy Vidito, CFO Anticipated Completion Date: Requested documentation was submitted to Michigan State Police on November 7, 2025
FINDING 2025-001 Information on the federal program: Subject: Special Education Cluster (IDEA) – Internal Controls Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.027X, 84.173X Fed...
FINDING 2025-001 Information on the federal program: Subject: Special Education Cluster (IDEA) – Internal Controls Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.027X, 84.173X Federal Award Numbers and Years (or Other Identifying Numbers): 22611-046-PN01, 22611-046-ARP, 22619-046-ARP Pass-Through Entity: Indiana Department of Education Compliance Requirement: Earmarking Audit Findings: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and earmarking compliance requirement. Context: The School Corporation is a member of the Porter County Education Services (Cooperative). During fiscal year 2023-2024, the Cooperative operated the special education program and spent the federal money on behalf of all its members. As the grant agreement was between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the 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 met 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 for the 22611-046-PN01, 22611-046-ARP, and 22619-046-ARP grant awards could not be verified for the individual member schools. Total grant expenditures were posted as expended. The non-public proportionate share expenditures were determined by applying a percentage to the non-public school budgeted expenditures. As such, we were unable to identify if the minimum amount per each applicable member schools’ grant award was expended and properly reported to IDOE, as required. The lack of internal controls was isolated to the 22611-046-PN01, 22611-046-ARP, and 22619-046-ARP grant awards which were fully expended during fiscal year 2024. These three grant awards had minimum earmarking requirements for the Non-Public Proportionate Share of $39,016, $9,471, and $533, respectively. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. The Cooperative has implemented additional internal controls which includes the following: Provider/Employee will submit payroll records/invoices by student services monthly/bi-monthly to the bookkeeper. Once payroll records or invoices are received, the CFO will prepare a spreadsheet that calculates the time/amounts serviced by the non-public school and member school. Once the total hours are calculated, a percentage based on total hours worked for each member school will be used to allocate the provider/employee time for each member school. This documentation will be attached to each reimbursement request. Management of the School Corporation will also implement an internal control to monitor the School Corporation’s non-public proportionate share requirements and request supporting documentation from the Cooperative to verify the minimum earmarking requirements are being met. Responsible Party and Timeline for Completion: Corrective action plan has been implemented as this finding impacted fiscal year 2024 but did not recur in fiscal year 2025. Jim Holifield, Chief Financial Officer, will oversee the corrective action plan to monitor the Cooperative on an ongoing basis.
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Finding Summary: As of June 30, 2025 management did not perform the proper calculations for the debt service coverage ratio in accordance with the commitm...
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Finding Summary: As of June 30, 2025 management did not perform the proper calculations for the debt service coverage ratio in accordance with the commitment letter. Additionally, the required debt service coverage ratio and required working capital amount were not presented to the board to ensure compliance is obtained. Responsible Individuals: Vicki Jensen, Chief Financial Officer Corrective Action Plan: The Platte Health Center will perform debt service ratio and working capital calculations, as required in the loan agreement. The calculations will be performed by the CFO as part of the year-end process. The CFO will provide a report to the Board of Directors and it will be noted in the official meeting minutes. Anticipated Completion Date: June 30, 2026.
Finding 2025-001: In order to ensure proper compliance with reporting student enrollment statuses to the National Student Loan Data System, the CFO, Controller, and Director of Student Records will familiarize themselves with federal reporting deadlines and create an improved internal system to moni...
Finding 2025-001: In order to ensure proper compliance with reporting student enrollment statuses to the National Student Loan Data System, the CFO, Controller, and Director of Student Records will familiarize themselves with federal reporting deadlines and create an improved internal system to monitor and report student enrollment changes on a timely basis. The CFO, Controller, and Director of Student Records will explore enhanced monitoring controls such as designating a second reviewer to verify that all files were transmitted and accepted by NSC within required timeframes and implementing an internal tracking log to record the submission and confirmation dates for each roster file.
Mount Saint Mary’s University Corrective Action Plan For the Year Ended June 30, 2025 Finding 2025-001 Condition: The University did not have evidence or documentation available to support the control/review process for return of Title IV calculations. Corrective Action Plan : The University will co...
Mount Saint Mary’s University Corrective Action Plan For the Year Ended June 30, 2025 Finding 2025-001 Condition: The University did not have evidence or documentation available to support the control/review process for return of Title IV calculations. Corrective Action Plan : The University will continue to review and adhere to our procedures for refunding awards, and the Financial Aid office will formally document the weekly review of the Return of Title IV funds. Name(s) of Contact Person(s) Responsible for Corrective Action: La Royce Housley, Director of Financial Aid Anticipated Completion Date: Immediately Joy E. Brathwaite, MBA MSA Vice President for Finance and Administration Dated: 12/4/2025
Planned Corrective Action: The District remains committed to maintaining the highest standards of accurate reporting and will implement the following action steps: 1. Withdrawal Documentation Requirement: All student withdrawals in grades nine through twelve that will be removed from the cohort must...
Planned Corrective Action: The District remains committed to maintaining the highest standards of accurate reporting and will implement the following action steps: 1. Withdrawal Documentation Requirement: All student withdrawals in grades nine through twelve that will be removed from the cohort must be accompanied by a completed withdrawal form sent to parents via email or provided in person. This form will be uploaded directly into the student's record to ensure required documentation is readily available and securely archived. 2. Enhance Fields in Student Records: When a withdrawal code is applied that removes a student from a graduation cohort, additional fields will be added to the student's record: a. "Move To" Field: This field will now be required and will capture the anticipated new school or location of enrollment. b. Withdrawal Form Upload Field: This field will require the upload of the completed withdrawal form and supporting documentation. 3. Development of a Monitoring Tool: The District will design and deploy an enhanced monitoring tool for use by schools and designated district staff. This tool will provide a comprehensive report, tracking withdrawal codes removing students from graduation cohorts within the student information system. 4. Staff Training and Ongoing Monitoring: The District will provide additional training for relevant staff on enhanced procedures. Monitoring measures to ensure compliance will be completed by designated District staff and include direct follow-up with schools that have incomplete documentation. Anticipated Completion Date: March 17, 2026 Responsible Contact Person: Holly Rockhill, Technology & Information Services, Sr. Manager
We are compiling award letters in our shared drive as they come in so we have all of the pieces needed to complete the schedule of expenditures. We are also enhancing our grant monitoring throughout the year to have a better handle on the grants and accurately report the activity.
We are compiling award letters in our shared drive as they come in so we have all of the pieces needed to complete the schedule of expenditures. We are also enhancing our grant monitoring throughout the year to have a better handle on the grants and accurately report the activity.
Finding 2025-001 (Material Weakness) AL# 11.307: COVID-19 Economic Adjustment Assistance, Economic Development Cluster, U.S. Department of Commerce, Federal Award # 05-79-06082 - 2021 Condition: The required performance reports ED-916 and ED-917 were not completed or submitted during the fiscal year...
Finding 2025-001 (Material Weakness) AL# 11.307: COVID-19 Economic Adjustment Assistance, Economic Development Cluster, U.S. Department of Commerce, Federal Award # 05-79-06082 - 2021 Condition: The required performance reports ED-916 and ED-917 were not completed or submitted during the fiscal year. Criteria: 2 CFR 200.303(a) states that the Center is required to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Questioned Costs: None noted. Context: The Center transitioned to the revolving stage of the program and there was a misunderstanding that the ED-916 and ED-917 had to be filed during the revolving stage. The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: The Center misunderstood that the performance reports were applicable during the revolving stage. Effect: Not reporting performance reports may impact the federal agency’s ability to assess the effectiveness of the federal program. Corrective Action Plan: All EDA reporting will be completed and submitted to ensure the Center is up to date on required filings. In addition, the Center will work with the EDA to understand when reporting requirements will change during the revolving process.
Corrective Action Plan: The University will continue to improve upon Enrollment Reporting as well as continue with all of the changes previously identified and corrected. The University will ensure that the Received Date by NSLDS is within the 60 day compliance reporting requirement. With respect to...
Corrective Action Plan: The University will continue to improve upon Enrollment Reporting as well as continue with all of the changes previously identified and corrected. The University will ensure that the Received Date by NSLDS is within the 60 day compliance reporting requirement. With respect to the reporting of Program Lengths in error, the University took steps to update the processes associated with that activity subsequent to the issuance of the report containing the prior year Single Audit finding 2024-001. Upon consultation with the Office of the Provost and the appropriate Deans of the affected Colleges, the program length for the Master’s programs at the University was updated to two (2), for those programs between 30 and 36 credit hours in length; and three (3) academic years, for those whose minimum credit hours exceeds 36 credit hours, which will meet a reasonable progression to such degree. The Office of Registrar updated all such programs to reflect the decision for the University in November 2024. The students noted in the 2025-001 finding ceased to be active prior to the updated process’ implementation and were excluded from the reporting population. All activity contained in the sample selection for changes after the implementation date were handled in accordance with the regulations. One of those students reenrolled and the Program Length was updated to correctly reflect the student’s new program. The University will continue to monitor this area for any future discrepancies. Responsible Parties: The University has identified the Registrar – Paula Brown along with the Director of the Office of Financial Aid – James Hubener as the responsible parties to ensure continued monitoring of the activity on these types of items to ensure timely and accurate reporting to NSLDS. Estimated Completion Date: November 30, 2024
SIGNIFICANT DEFICIENCY 2025-001 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Condition Of the 37 students tested for Return to Title IV procedures, 2 were determined to have had errors in their calculation. Recommendat...
SIGNIFICANT DEFICIENCY 2025-001 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Condition Of the 37 students tested for Return to Title IV procedures, 2 were determined to have had errors in their calculation. Recommendation We recommend that the College review and update its policies to ensure that accurate Return to Title IV calculations are completed. Comments on the Finding For the issue with an institutional charge incorrectly considered in the R2T4 calculation, this was due to a Federal Direct Parent PLUS Loan that was processed and a refund to the parent. Only seven of these loans were processed in the aid year of 2024-25, and there were no other R2T4 situations that involved a Federal Direct Parent PLUS Loan. The refund to the parent was shown at the top of the Banner form while student refunds show at the bottom of the Banner form. Due to the rarity of these loans being included in the calculation and the variation of where this charge is shown in Banner, this was missed. Barton personnel are now aware of where to look for this in these very rare cases. For the situation where the incorrect starting date was identified, there was human error when that was entered. Barton does have a quality assurance process to double check all dates on the Banner withdrawal form, and the R2T4 calculation spreadsheet, however, this review will now extend to checking the enrollment dates in a second Banner form. Action Taken Since the 2024-25 aid year was still open, both instances were corrected. Barton’s Director of Financial Aid has made all personnel aware of the issues and has revised the quality assurance review to watch for these issues.
Finding #2025-001 – Internal Control Over Compliance - Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – December 15, 2025 Corrective Action Plan: Effective immediately, the Organiz...
Finding #2025-001 – Internal Control Over Compliance - Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – December 15, 2025 Corrective Action Plan: Effective immediately, the Organization will strictly enforce its policy for supervisory review and approval of employees’ time sheets and invoices. To ensure compliance with this policy, the Organization will conduct random checks of time sheets and invoices every pay period to verify that supervisory approval is performed. Appropriate disciplinary action will be implemented for non-compliance.
Finding 1165234 (2025-004)
Material Weakness 2025
2025-004: Lack of Controls over Reporting Issue: Program reports were submitted without a documented supervisory review to ensure accuracy, completeness, and compliance with reporting requirements. Corrective Actions: 1. Establish a standardized finance report review procedure for all program report...
2025-004: Lack of Controls over Reporting Issue: Program reports were submitted without a documented supervisory review to ensure accuracy, completeness, and compliance with reporting requirements. Corrective Actions: 1. Establish a standardized finance report review procedure for all program reports, including a required supervisory review before submission. 2. Implement a review checklist that includes verification of data sources, accuracy of totals, reconciliation of reported information, and confirmation that all reporting elements required by the funding agency are included. 3. Require documented evidence of review, such as supervisor signatures or electronic approval recorded in the reporting system. 4. Train all reporting and supervisory staff on the new procedures, expectations, and documentation requirements. Responsible Personnel: Grant Accountants, CFO, Program Managers Timeline: Procedures will be finalized within 10 days. Staff training will occur within 30 days. The new review process will be fully implemented by the next reporting cycle for reports due for Q2. Monitoring: Compliance will conduct quarterly spot checks to confirm adherence to the new review procedures and report results to leadership.
Finding 1165233 (2025-003)
Material Weakness 2025
2025-003: Inaccurate Eligibility Classification and System Entry Issue: Eligibility classifications in CACFP were entered incorrectly due to manual processes and inconsistent verification. In some cases, the eligibility category recorded in the system did not match the approved paper application. Do...
2025-003: Inaccurate Eligibility Classification and System Entry Issue: Eligibility classifications in CACFP were entered incorrectly due to manual processes and inconsistent verification. In some cases, the eligibility category recorded in the system did not match the approved paper application. Documentation of income verification and classification checks was incomplete or not retained. Corrective Actions: Porter-Leath will strengthen controls over eligibility determination by requiring a complete review of all eligibility documents before system entry. 1. Applications will first be checked by administrative or Family Services staff to verify household size, income documentation, and appropriate eligibility category. 2. Site Managers will review the classification for accuracy and ensure the approved determination is entered consistently into ChildPlus or ProCare. 3. A final review by the Preschool Coordinator will confirm that the eligibility classification on the application matches the classification stored in the system prior to claim submission. 4. A reconciliation step will be built into the monthly workflow so discrepancies between documentation and system data are identified and corrected promptly. Responsible Personnel: Family Services Liaisons, Site Administrative Staff, Site Managers, Preschool Coordinator, CACFP Coordinator Timeline: Revised procedures implemented within 15 days; staff training completed within 30 days. Monitoring: Periodic quarterly reviews of at least 25 percent of eligibility files will be conducted to confirm proper classification and system accuracy, with results reported to management.
Finding 1165232 (2025-002)
Material Weakness 2025
2025-002: Eligibility Determination Not in Place or Consistently Applied Across all Programs Issue: Eligibility documentation for TANF-funded services was incomplete, inconsistently applied, or missing required verification of residency, citizenship, income, resources, or other eligibility factors. ...
2025-002: Eligibility Determination Not in Place or Consistently Applied Across all Programs Issue: Eligibility documentation for TANF-funded services was incomplete, inconsistently applied, or missing required verification of residency, citizenship, income, resources, or other eligibility factors. Documentation was not always collected, reviewed, or signed before services were provided, and eligibility determinations were not supported by a uniform process. Corrective Actions: Porter-Leath will implement a standardized eligibility checklist that incorporates all TANF eligibility requirements, including verification of residency, identity, citizenship, household composition, income, resources, and work participation when applicable. 1. Staff must complete the checklist and compile all supporting documents before any TANF-funded benefits are provided. 2. When allowed under governing regulations, the Organization will also accept and retain documented eligibility determinations from other qualified programs, including SNAP, TANF acceptance letters or other qualifying documentation to determine eligibility, as part of the verification packet. 3. Each eligibility packet will require supervisory review and signature confirming that all required elements are present, accurate, and complete prior to approving eligibility. 4. The final approved packet will be maintained in accordance with DHS documentation and retention requirements. Responsible Personnel: Program Managers, Family Services Staff, Supervisors Timeline: Checklist finalized within 10 days; training within 30 days; full training and implementation immediately thereafter. Monitoring: Quarterly file reviews will confirm that eligibility checklists are correctly completed, include required documentation or accepted verification from other programs when applicable, and contain supervisory approval.
The cafeteria manager will reconcile meals served monthly to verify that the numbers match and are verified to actual meals served starting in the 2025-26 School Year.
The cafeteria manager will reconcile meals served monthly to verify that the numbers match and are verified to actual meals served starting in the 2025-26 School Year.
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Will need to meet with academic records and determine if Doctorate program Dissertation 1-hour course can be coded and reported as full time to NSLDS Person Responsible for Corrective Action Plan: ...
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Will need to meet with academic records and determine if Doctorate program Dissertation 1-hour course can be coded and reported as full time to NSLDS Person Responsible for Corrective Action Plan: Academic Records / Regina Bolding Harned - Registrar / Allison Sullivan – Director of Financial Aid Anticipated Date of Completion: 12/5/25
Significant Deficiencies: Finding: 2025-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue ...
Significant Deficiencies: Finding: 2025-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to approve and sign checks and periodically review the financial statements. Proposed Completion Date: The Board will implement the above procedure immediately. Findings and Questioned Costs - Major Federal Awards Programs Audit Finding: 2025-002 Segregation of Duties Same as above.
Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additiona...
Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additional training on period of performance requirements. Planned Corrective Action: TVCCA is strengthening its period of performance controls through the following actions: 1. Training – All employees with purchasing power will be trained on the deadlines of the grants they are responsible for. This training includes what the definition of obligation truly is, as well as allowable spend down period of their grants. Finance staff will also be trained on the timing and definitions of obligations. 2. Revised internal controls and workflow – Cutoff testing will be performed and added to the month close checklist on a quarterly basis to align with grant closing schedules. 3. Monitoring – Cutoff testing will be monitored on a quarterly basis in association with quarter ending checklist. Name of Contact Person: Max Logan, CFO, 860-425-6506, mlogan@tvcca.org Anticipated Completion Date: March 31, 2026
Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student as...
Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student assistance programs. The School coordinated with this third-party processor to ensure that a documented quality assurance program was put into place in March 2025 and regularly exercised for compliance purposes. All documentation will be maintained. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: March 2025
Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Departme...
Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Department of Education prior to purchase. Corrective Action Plan: All food service fund asset purchases made going forward will be compared to the approved equipment list or approved by the Michigan Department of Education prior to purchase. Anticipated Correction Date: Immediate and Ongoing
Information on Federal Program Federal Grantor: U.S. Department of Housing and Urban Development Program: Section 202 Capital Advance, Project Rental Assistance Payments (PRAC) Assistance Listing #: 14.157 Title: Supportive Housing for the Elderly Audit Period: July 1, 2024- June 30, 2025 Recommenda...
Information on Federal Program Federal Grantor: U.S. Department of Housing and Urban Development Program: Section 202 Capital Advance, Project Rental Assistance Payments (PRAC) Assistance Listing #: 14.157 Title: Supportive Housing for the Elderly Audit Period: July 1, 2024- June 30, 2025 Recommendation- We recommend that management establish internal controls to ensure annual recertifications are completed and processed timely. We also recommend that targeted training be provided to the individuals responsible for processing annual tenant recertifications. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the finding, management has enhanced the review process whereby all tenant recertifications will be submitted to the Compliance Officer for review and approval prior to the effective date. In addition, a centralized tracking log will be maintained to monitor upcoming and completed recertifications, reducing the risk of delays or omissions. In the event of a management vacancy, the Compliance Officer will assume responsibility for ensuring all recertifications are processed timely. Name of contact person responsible for corrective action: Michael DeMarco, CFO / VP Finance Email: MDeMarco@NewCourtland.org
Corrective Action Plan: 1. System Remediation: Our servicing software payo􀆯 logic has been corrected to ensure no excess escrow mortgage insurance funds are held back at payo􀆯. Fix date: August 12, 2025 2. Sta􀆯 Training: Provide training to escrow and payo􀆯 sta􀆯 on the updated process and system cha...
Corrective Action Plan: 1. System Remediation: Our servicing software payo􀆯 logic has been corrected to ensure no excess escrow mortgage insurance funds are held back at payo􀆯. Fix date: August 12, 2025 2. Sta􀆯 Training: Provide training to escrow and payo􀆯 sta􀆯 on the updated process and system changes, emphasizing regulatory requirements for escrow refund timeliness. 3. Monitoring: The existing control report used to identify escrow surpluses postpayo 􀆯 will now be run on a bi-monthly basis instead of monthly. 4. Accountability: The Servicing Coordinator will oversee corrective actions and provide periodic reporting to compliance and senior management. Target Completion Date: October 30, 2025 Responsible Party: Austin Ketterling, Servicing Coordinator
Housing Opportunities for Persons with AIDS Grant – Assistance Listing No. 14.241 Recommendation: Our auditors recommended the Organization update their grant allocation process to ensure accurate wage rates are used to calculate the allocations. Explanation of disagreement with audit finding: There...
Housing Opportunities for Persons with AIDS Grant – Assistance Listing No. 14.241 Recommendation: Our auditors recommended the Organization update their grant allocation process to ensure accurate wage rates are used to calculate the allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning with July 2025, the Organization will ensure that current month costs are a direct reflection of that month's costs of the allocated employees using a labor rate equal to ((total allowable salaries and wages + total allowable employee benefits and taxes) / total allowable hours worked) * applicable HOPWA-related hours worked.
Recommendation: We recommend the University implements procedures moving forward to ensure that all necessary MPN's are retained in accordance with the Perkins recordkeeping regulations. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to findi...
Recommendation: We recommend the University implements procedures moving forward to ensure that all necessary MPN's are retained in accordance with the Perkins recordkeeping regulations. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union Adventist University follows to ensure promissory notes are signed is coordinated through Financial Aid. Financial Aid determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted, Financial Aid has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes, or documentation deemed appropriate by the Department of Education, are available for the Perkins loans that will be assigned to the Department of Education. Unfortunately, previous employees did not keep accurate records; this was brought to light when a new employee took over student accounts in August 2021. While the new employee has worked hard to track down all MPNs, we know that there are some that will never be found. As a result, this will likely be a repeat finding until all Perkins Loans are assigned or liquidated. It is our hope that this process will be completed by May 31, 2027. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller Planned completion date for corrective action plan: We hope to assign or liquidate all Perkins loans by May 31, 2027. Until then, it is likely that this will be a recurring item on our corrective action report.
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