Corrective Action Plans

Finding 517769 (2024-004)

Significant Deficiency 2024

TN

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

Finding Reference Number: 2024-004 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Disbursement Notifications (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; U.S. Department of Education, Teacher Education Assistance for College and Higher Educa...

Finding Reference Number: 2024-004 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Disbursement Notifications (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; U.S. Department of Education, Teacher Education Assistance for College and Higher Education Grants, ALN #84.379) (Repeat Finding: 2023-005) In accordance with 34 CFR 668.165(a)(2), when a University credits a student’s account, the University must notify the student or parent of (i) the anticipated date and amount of the disbursement, (ii) the student’s or parent’s rights to cancel all or a portion of that loan or disbursement, and (iii) the procedures and time by which the student or parent must notify the University that he or she wishes to cancel the loan or disbursement. This communication must occur no earlier than 30 days before, and no later than seven days after, crediting the student’s ledger account at the institution if the institution does not obtain affirmative confirmation from the student. During the 2024 audit, it was noted that 13 of 38 students, or 34.2%, who had received Direct Loan funds and/or TEACH grant funds did not receive disbursement notifications due to a system failure. The failure was not noticed to be able to remedy the situation timely. The University should ensure system functionality periodically, specifically entering periods in which disbursements are concentrated, such as the beginning of the semester, to prevent lapses in mass. The University should also create a process to verify that disbursement notifications have been distributed as intended, so that any missed notices can be remedied timely. Entity’s Corrective Action Plan Corrective Action Plan Summary: The University has taken a comprehensive and proactive approach to address this issue through two key initiatives. First, we have instituted a robust audit process designed to ensure the integrity and functionality of the system responsible for documenting sent emails. This process enables us to systematically verify that the system is operating as intended. Second, we have deployed advanced software solutions that serve to mitigate the risk of similar issues arising in the future. These combined measures reflect our commitment to ensuring operational reliability and preventing recurrence. Anticipated Completion Date: October 1, 2024 The corrective action plan has been implemented to resolve the prior year finding, helping to ensure that future dates are accurate. Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid

View Audit 335890

Finding 517768 (2024-003)

Significant Deficiency 2024

Johnson University

TN

Questioned Costs Student Financial Aid Eligibility

Finding Reference Number: 2024-003 Initial Fiscal Year: 2024 Summary of Finding: 2024-003 Significant Deficiency: Direct Loan Limits (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) In accordance with the Federal Student Aid Handbook, Volume 3, Chapter 3, you must det...

Finding Reference Number: 2024-003 Initial Fiscal Year: 2024 Summary of Finding: 2024-003 Significant Deficiency: Direct Loan Limits (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) In accordance with the Federal Student Aid Handbook, Volume 3, Chapter 3, you must determine an undergraduate student’s Pell Grant eligibility before originating a Direct Subsidized or Unsubsidized Loan for that student, and you must package Campus-Based funds and Direct Subsidized Loans before Direct Unsubsidized Loans. In addition, you must determine an undergraduate student’s maximum Direct Subsidized Loan eligibility before originating a Direct Unsubsidized Loan for the student. The student’s maximum annual loan limit increases as the student progresses to higher grade levels. During the audit, it was noted that the University did not fulfill maximum award of students’ Direct Subsidized Loan eligibility prior to awarding Unsubsidized Direct Loans for 3 of the 32 applicable students tested, which is a 9.4% error rate. This finding is monetary in nature. In the instances noted in testing, the total error is $5,983 in under-award. Extrapolation of this monetary error estimates a total potential error of $54,614. The University should institute processes and controls to ensure that the student eligibility is assessed properly based upon grade level progression and that maximum Subsidized Direct Loans are awarded prior to Unsubsidized Direct Loans, as this practice is more beneficial for the student. Entity’s Corrective Action Plan: Corrective Action Plan Summary: The University has determined that this finding was caused by a deficiency in the software’s calculation of the subsidized award. Specifically, the software failed to update the student’s records following changes in circumstances that impacted the calculation of financial need. In response, the University has conducted a thorough evaluation and implemented new software designed to address this issue and ensure accurate calculations in future cases. Anticipated Completion Date: November 1, 2024 The corrective action plan has been implemented to resolve the prior year finding, helping to ensure that future dates are accurate. Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 335890 Questioned Costs: $1

Finding 517765 (2024-002)

Significant Deficiency 2024

Johnson University

TN

Questioned Costs Student Financial Aid Reporting

Finding Reference Number: 2024-002 Initial Fiscal Year: 2024 Summary of Finding: 2024-002 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) In accordance with 34 CFR 668.22(f), in...

Finding Reference Number: 2024-002 Initial Fiscal Year: 2024 Summary of Finding: 2024-002 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) In accordance with 34 CFR 668.22(f), in the calculation of the percentage of payment period and/or period of enrollment completed, the total number of calendar days in a payment and/or enrollment period includes all days within the period, except that institutionally scheduled breaks of at least 5 consecutive calendar days and days in which the student was on an approved leave of absence are excluded from the total number of calendar days in a payment period and/or period of enrollment. During the audit, it was noted that the University used the incorrect number of completed days in the payment period or period of enrollment in calculating the percentage of the Title IV aid earned. The audit included a detailed testing of 5 withdrawal student files, of which this significant deficiency applies to 1, indicating an error rate of 20.0%. This finding is monetary in nature. In the instances noted in testing, the total error identified is $1,992 in over-award. Extrapolation of this monetary error was not necessary as the 5 withdrawal students tested as part of the 2024 audit constitute the entire withdrawal population for the period under audit. The University should ensure that the number of completed days in the payment period or period of enrollment are counted correctly utilizing the guidance provided by the Compliance Supplement and the Student Financial Aid Handbook. Entity’s Corrective Action Plan: Corrective Action Plan Summary: The University has determined that this matter constitutes a unique training situation involving the application of procedures related to the Return of Title IV funds. In particular, the University recognizes the need for enhanced training concerning the accurate counting of days when a student withdraws, provides written notification of their intent to attend a future module within the same term, and subsequently withdraws from that second module. The error in question arose from the miscalculation of days, where the University inadvertently counted all days in the initial module rather than counting only the days leading up to the student's initial withdrawal prior to the final withdrawal from the second module. This oversight was attributed to an individual employee, and the University has proactively implemented comprehensive training and procedural safeguards to prevent similar occurrences in the future. Anticipated Completion Date: August 01, 2024 The corrective action plan has been implemented to resolve the prior year finding, helping to ensure that future dates are accurate. Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 335890 Questioned Costs: $1

Finding 517737 (2024-001)

Significant Deficiency 2024

Unified School District Number 374

KS

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

CORRECTIVE ACTION PLAN October 23, 2024 Kansas State Department of Education and Kansas State Department of Administration Unified School District Number 374 respectfully submits the following corrective action plan for the year ended June 30, 2024. Medill & Thooft, CPA Po Box 885 Ulysses, KS 67...

CORRECTIVE ACTION PLAN October 23, 2024 Kansas State Department of Education and Kansas State Department of Administration Unified School District Number 374 respectfully submits the following corrective action plan for the year ended June 30, 2024. Medill & Thooft, CPA Po Box 885 Ulysses, KS 67880 Audit Period: June 30, 2024 FINDINGS – FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Education Stabilization Fund Cluster Federal Assistance Listing Numbers: 84.425U Finding 2024-001 Recommendations: The District should have an employee compare the Board Clerk’s supporting documentation and the Education Stabilization Fund spreadsheet report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Action Taken: We agree with the recommendation. Our targeted implementation date is November 2024. If the Kansas State Department of Education and/or Kansas State Department of Administration has questions regarding this plan, please call Rex Richardson at 620-675-2277. Sincerely yours, Rex Richardson Superintendent

View Audit 335854 Questioned Costs: $1

Finding 517734 (2024-002)

Significant Deficiency 2024

Mt. Auburn Housing, Inc.

OH

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2025 S3800-150 Response The Corporation is working with HUD and ...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2025 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar

View Audit 335818 Questioned Costs: $1

Finding 517733 (2024-001)

Significant Deficiency 2024

Mt. Auburn Housing, Inc.

OH

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2025 S3800-150 Response The Corporation is working with HUD and ...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2025 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar

View Audit 335818 Questioned Costs: $1

Finding 517729 (2024-001)

Significant Deficiency 2024

City of Soldotna, Alaska

AK

Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.514

Name of Contact Person: Melanie Imholte Finance Director mimholte@soldotna.org 907-714-1224 Finding 2024-001 Reporting – Significant Deficiency in Internal Control Over Compliance Corrective Action The City of Soldotna will revise policies and procedures to ensure review and approval of grant report...

Name of Contact Person: Melanie Imholte Finance Director mimholte@soldotna.org 907-714-1224 Finding 2024-001 Reporting – Significant Deficiency in Internal Control Over Compliance Corrective Action The City of Soldotna will revise policies and procedures to ensure review and approval of grant reports being submitted. Expected Completion Date: Fiscal Year 2025

View Audit 335803

Finding 517724 (2024-002)

None 2024

Chicago House and Social Service Agency and Fred Woods Home, Inc.

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR AUDIT FINDING 2024-002 The Organization agrees with the finding. Management has implemented controls to assure all subsidiaries are included in the financial statements. The June 30, 2023 financial statements were restated to include Englewood Family Homes LLC. Contact: Mi...

CORRECTIVE ACTION PLAN FOR AUDIT FINDING 2024-002 The Organization agrees with the finding. Management has implemented controls to assure all subsidiaries are included in the financial statements. The June 30, 2023 financial statements were restated to include Englewood Family Homes LLC. Contact: Michael Herman, CEO Completion Date: November 20, 2024

View Audit 335772

Finding 517702 (2024-003)

Significant Deficiency 2024

Central College

IA

Reporting Student Financial Aid Significant Deficiency

Enrollment Reporting Recommendation: We recommend the College strengthen its review and reporting procedures for enrollment status changes to ensure timely and accurate updates to NSLDS. View of Responsible Officials and Planned Corrective Actions: The College acknowledges the errors in the reportin...

Enrollment Reporting Recommendation: We recommend the College strengthen its review and reporting procedures for enrollment status changes to ensure timely and accurate updates to NSLDS. View of Responsible Officials and Planned Corrective Actions: The College acknowledges the errors in the reporting and is updating its procedures to ensure prompt communication of status changes. Staff will receive training to correctly handle student enrollment updates, and the institution will implement additional checks to avoid future errors.

View Audit 335756

Finding 517664 (2024-003)

Significant Deficiency 2024

Sterling College

KS

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Contact person responsible for correction action – Michell Hall, CFO Anticipated completion date – June 30, 2024 Corrective action Sterling College agrees with the auditors finding regarding special reporting. We do not anticipate any issues with future reporting as we now understand the process for...

Contact person responsible for correction action – Michell Hall, CFO Anticipated completion date – June 30, 2024 Corrective action Sterling College agrees with the auditors finding regarding special reporting. We do not anticipate any issues with future reporting as we now understand the process for the reporting.

View Audit 335723

Finding 517662 (2024-001)

Material Weakness 2024

Sterling College

KS

Student Financial Aid Reporting Material Weakness

Contact person responsible for correction action – Mitzi Suhler, Financial Aid Director Anticipated completion date – June 30, 2024 Corrective action Sterling College agrees with the finding. Per our policy, we review enrollment reporting at the end of each term to ensure that students are getting r...

Contact person responsible for correction action – Mitzi Suhler, Financial Aid Director Anticipated completion date – June 30, 2024 Corrective action Sterling College agrees with the finding. Per our policy, we review enrollment reporting at the end of each term to ensure that students are getting reported accurately. We are doing everything we can to ensure compliance in this area. We will continue to be diligent about enrollment reporting and make sure we review carefully the dates that are submitted. We are still in the process of implementing our new software that will help with this process.

View Audit 335723

Finding 517647 (2024-001)

None 2024

Maine College of Art and Design

ME

Student Financial Aid Reporting Significant Deficiency

In order to prevent students from being missed in enrollment reporting, the College has enhanced its process to include a check and balance of the 100% refund report provided by the Registrar's Office on the first day of school against the 75% and 40% refund reports; this review will ensure that all...

In order to prevent students from being missed in enrollment reporting, the College has enhanced its process to include a check and balance of the 100% refund report provided by the Registrar's Office on the first day of school against the 75% and 40% refund reports; this review will ensure that all exited students are reported as exited in the approporiate timeframe. The Exit list report has historically had a column where the Registrar records the date when the student information is submitted to NSC (National Student Clearinghouse). We have now added a new field to the Exit list report that Financial Aid will be responsible for entering the date at which confirmation is made that the data is correct in NSLDS. The FA Office will be responsible for checking the NSC and NSLDS to ensure all withdrawn students are reported accurately. Following the 40% refund period, the College's Student Success Committee will review a list of students at risk of exiting, and will confirm that any exits after the 40% refund period have been accurately recorded.

View Audit 335701

Finding 517640 (2024-004)

Material Weakness 2024

Independent School District No. 206 Alexandria Public Schools

MN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Finding 2024-004 Special Tests and Provisions - Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41 . The District did not ensure proper inclus...

Finding 2024-004 Special Tests and Provisions - Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41 . The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Rick Sansted, Superintendent Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2025.

View Audit 335680

Finding 517632 (2024-003)

Significant Deficiency 2024

Madison Area Technical College District

WI

Student Financial Aid Reporting Significant Deficiency § 200.303

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Explanation of disagreement with audit finding: There is no disa...

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Records staff now individually review each form submission to ensure a Primary program is appropriately assigned. In addition, a fix is being implemented to the District’s NSC file submission to verify students who have Primary and Secondary programs appear accurately. A cross-functional team has been established to create an audit report to scale NSC file submissions, as well. Name(s) of the contact person(s) responsible for corrective action: Laurie Grigg, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2025

View Audit 335670

Finding 517598 (2024-001)

Significant Deficiency 2024

Jevs Human Services and Affiliates

PA

Internal Control / Segregation of Duties Student Financial Aid Reporting

JEVS HUMAN SERVICES AND AFFILIATES CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 FINDINGS – FEDERAL AWARD PROGRAM AUDITS U.S. Department of Education 2024-001 Significant Deficiency in Internal Control over Compliance Student Financial Aid Cluster: 84.063 – Federal Pell Grant Program 84....

JEVS HUMAN SERVICES AND AFFILIATES CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 FINDINGS – FEDERAL AWARD PROGRAM AUDITS U.S. Department of Education 2024-001 Significant Deficiency in Internal Control over Compliance Student Financial Aid Cluster: 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Condition: Certain students’ enrollment information was not reported accurately or timely to the National Student Loan Data System (NSLDS). Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The College has reviewed and updated policies and procedures on reporting enrollment. A new procedure had been added to the process, requiring a designated employee to check and review on a weekly basis the Student Status Confirmation Report (SSCR) on the National Student Clearinghouse (NSC) SSCR Error Correction Platform. The designated employee will document the review and resolution of items identified on the error report. This ensures that any errors are resolved within ten days of receipt, as required by the Department of Education for all schools receiving and distributing Title IV Aid. Planned completion date for corrective action plan: December 31, 2024

View Audit 335626

Finding 517588 (2024-003)

None 2024

Thomas College

ME

Procurement, Suspension & Debarment Student Financial Aid Matching / Level of Effort / Earmarking

Thomas College will ensure that there are dual controls relating to the programs like the Perkins Loan Program going forward to ensure that both the CFO and the Controller are able to access and make deposits. The CFO position was vacant at the time and the Controller was filling both positions, whi...

Thomas College will ensure that there are dual controls relating to the programs like the Perkins Loan Program going forward to ensure that both the CFO and the Controller are able to access and make deposits. The CFO position was vacant at the time and the Controller was filling both positions, which led to the oversight. When the new CFO started, they determined that there was no lost interest due to the timing of the cash deposit and going forward they would work in collaboration to ensure this was not missed in the future.

View Audit 335602

Finding 517587 (2024-002)

Significant Deficiency 2024

Thomas College

ME

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report...

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report to NSLDS. However, the student records were regularly updated with the National Student Clearinghouse, according to policies and procedures, NSC was not then transmitting some student records to NSLDS due to a conflict in data reported by a prior instituition concerning name and mismatched SSN. The College has identified the error within the National Student Clearinghouse (NSC). The following findings and corrective actions have been adopted: 1) Additional one on one training with the NSC has been completed to better understand the cause of the finding. The error that is preventing the release of information to NSLDS has been identified and steps required to resolve the error have been communicated. This training will expand to all Thomas College employees who oversee and process enrollment reporting. 2) Thomas College is closely monitoring the processing details from each submission file sent from the college to NSC to identify students not being sent from NSC to NSLDS. Thomas College is submitting the necessary, required paperwork for verification to the NSC, as needed; to verify the student's identify and information, an example of this documentation is an ISIR recorded provided by SFS. The NSC send an automated email to enrollment reporting staff when changes are made and a follow up email requesting additional information if needed. Once resolved, student are no longer shown on the transmission rejection list and are being sent to NSLDS.

View Audit 335602

Finding 517553 (2024-007)

Material Weakness 2024

Washington Parks Academy

MI

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • We have brought on a State and Federal Grants Consultant to ensure all required grant related paperwork is completed and saved in a shared location with the Finance Team.

View Audit 335565

Finding 517552 (2024-006)

Material Weakness 2024

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the futur

View Audit 335565

Finding 517551 (2024-005)

Material Weakness 2024

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335565

Finding 517550 (2024-004)

Material Weakness 2024

Washington Parks Academy

MI

Cash Management Subrecipient Monitoring Material Weakness § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.

View Audit 335565

Finding 517541 (2024-009)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517539 (2024-007)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517538 (2024-005)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Cash Management Subrecipient Monitoring Material Weakness § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517528 (2024-008)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future.

View Audit 335561

Corrective Action Plans

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