Corrective Action Plans

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The South Central Cooperative Direcctor, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for interna...
The South Central Cooperative Direcctor, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. The Cooperative has developed policies to help monitor the lack of segregatin of duties, but due to the size of the Cooperative it is not feasible, or fiscally responsible to implement anything else at this time. The Cooperative will continue to follow the controls currently in place.
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financiall...
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the Internal controls. The Administration and Advisory Board is aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement on Behalf of Students Finding Summary: Two students were identified who were not awarded the full amount of Pell for which they were qualif...
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement on Behalf of Students Finding Summary: Two students were identified who were not awarded the full amount of Pell for which they were qualified. Both students were registered in the summer session. Responsible Individual: Director of Financial Aid Corrective Action Plan: The College will implement a control process to ensure all semesters are properly identified and taken into account when creating a financial aid package for students. An evaluation will be done to ensure that no students who are eligible for Pell are precluded from receiving it. Anticipated Completion Date: Spring 2026
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement on Behalf of Students Finding Summary: During the review of the calculation of student disbursements, a student was noted whose awards exce...
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement on Behalf of Students Finding Summary: During the review of the calculation of student disbursements, a student was noted whose awards exceed the unmet needs. This over award that was created was in the form of non-Title IV scholarships. Responsible Individual: Director of Financial Aid Corrective Action Plan: The Office of Financial Aid is refining and validating the process for monitoring unmet need and potential over-awarding. The College will put extra effort on ensuring that this situation does not re-occur and ensure that all staff are following the established process to evaluate unmet need. Anticipated Completion Date: Fall 2025
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.003 Student Financial Assistance Cluster – Cash Management and Reporting Finding Summary: During the review of the reconciliation process, it was noted that only the month of January was reconciled as required by the DOE. The...
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.003 Student Financial Assistance Cluster – Cash Management and Reporting Finding Summary: During the review of the reconciliation process, it was noted that only the month of January was reconciled as required by the DOE. The school is required to reconcile funds received from G5 with actual disbursement records submitted to COD. The school is required to account for any differences between the DOE’s records and the school’s financial and business records. Responsible Individuals: Director of Financial Aid and Director of Finance Corrective Action Plan: The College will implement a process that requires regular reconciliation of funds received with disbursement records submitted to COD. This reconciliation will be reviewed by both the Director of Financial Aid and the Director of Finance to ensure the records are reconciled. Anticipated Completion Date: Fall 2025
Federal Agency Name: Department of Education – Direct Programs ALN #84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provisions – Returns to Title IV Finding Summary: During the review of the return to Title IV funds, there were eleven instances out of thirty i...
Federal Agency Name: Department of Education – Direct Programs ALN #84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provisions – Returns to Title IV Finding Summary: During the review of the return to Title IV funds, there were eleven instances out of thirty in which the Title IV funds to be returned were not calculated and returned if required within the 45-day maximum timeframe allowed. The R2T4 calculations for fall 2024 were not performed until February 2025. Responsible Individual(s): Director of Financial Aid Corrective Action Plan: This finding was due to the turnover of key personnel in the financial aid office during the academic year. Staffing in the office is currently stable and properly trained on regulations and the timing requirements and calculation of Return to Title IV. College is developing and refining a process to review and return Title IV funds in a timely manner. The calculations for subsequent semesters have been made in a timely manner. Anticipated Completion Date: Fall 2025
Finding 1167592 (2025-001)
Material Weakness 2025
MATERIAL WEAKNESSEs, 2025-001 - PROCUREMENT There is a material weakness identified in the audit that The District does not have the necessary internal controls over compliance and does not appear to have understanding or knowledge of the contract requirements for service contracts. Corrective Actio...
MATERIAL WEAKNESSEs, 2025-001 - PROCUREMENT There is a material weakness identified in the audit that The District does not have the necessary internal controls over compliance and does not appear to have understanding or knowledge of the contract requirements for service contracts. Corrective Action: Central Office Staff and Staff responsible for Federal Grants and Programs will familiarize themselves with and implement the proper procedures and requirements for service contracts and procurement methods to ensure it meets the requirements in the District Policy and Federal Procurement requirements. Anticipated Completion Date: January 31, 2026
Finding Number: 2025-002 Planned Corrective Action: Claims reimbursement will be inspected monthly by a separate person from who is inputting the data to ensure accurate filing of meals served. If discrepancies are discovered, the district will maintain support for the numbers that are submitted to ...
Finding Number: 2025-002 Planned Corrective Action: Claims reimbursement will be inspected monthly by a separate person from who is inputting the data to ensure accurate filing of meals served. If discrepancies are discovered, the district will maintain support for the numbers that are submitted to DEW. Anticipated Completion Date: 12/31/2025 Responsible Contact Person: Jared M Bunting, SFO
Condition: All management agent duties should be performed timely. Action Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Program Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff train...
Condition: All management agent duties should be performed timely. Action Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Program Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compliance duties can be performed adequately. Community Action Program Belknap-Merrimack Counties Inc. plans to improve the standards of employee training and will be hosting quarterly trainings on employee responsibilities, performance, and areas for improvement. This includes HUD trainings and keeping up to date on any new HUD policies and procedures. We understand the importance of a well-trained staff. We are committed to our performance and adhering to HUD standards while implementing policies to follow for continuous improvement. As of December 2025 this department is fully staffed, if for some reason we become not fully staffed in the coming year, I will hire a temp agency to help in the interim of being full staffed again. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
Condition: All management agent duties should be performed timely. Action Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Program Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff train...
Condition: All management agent duties should be performed timely. Action Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Program Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compliance duties can be performed adequately. Community Action Program Belknap-Merrimack Counties Inc. plans to improve the standards of employee training and will be hosting quarterly trainings on employee responsibilities, performance, and areas for improvement. This includes HUD trainings and keeping up to date on any new HUD policies and procedures. We understand the importance of a well-trained staff. We are committed to our performance and adhering to HUD standards while implementing policies to follow for continuous improvement. As of December 2025 this department is fully staffed, if for some reason we become not fully staffed in the coming year, I will hire a temp agency to help in the interim of being full staffed again. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action t...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 7 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for action: Cynthia Hallman, Vice President - Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and is ongoing.
Finding Number: 2025-001 Condition: The 2025 Schedule was initially overstated to include federal awards relating to ALN 14.251, Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, expended during the year ended June 30, 2024. Planned Corrective Action: Food Bank of...
Finding Number: 2025-001 Condition: The 2025 Schedule was initially overstated to include federal awards relating to ALN 14.251, Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, expended during the year ended June 30, 2024. Planned Corrective Action: Food Bank of the Rockies, Inc. received a reimbursement grant for vehicles from the Department of Housing and Urban Development (HUD). While we purchased the vehicles in fiscal year 2024, we could not file the claim for reimbursement until fiscal year 2025. Guidance on the HUD claims process was greatly delayed for multiple reasons. We posted the cost and asset when ordered, following accounting principles generally accepted in the United States (GAAP). However, we did not include the funding on the 2024 Schedule as we had not yet filed the reimbursement claims, nor been given assurance they would be paid. Instead, we included it in the fiscal year 2025 Schedule as that was when the claims were filed and we had confirmation they would be paid in full. We understand now that, per Uniform Guidance 2 CFR 200.51(b), those funds should have been shown the fiscal year 2024 Schedule. With this understanding, moving forward we will include in the Schedule amounts that have been spent for which we have an agreement for reimbursement, regardless of timing of the claim being filed or level of certainty of reimbursement. Contact person responsible for corrective action: Heather MacKendrick Costa Anticipated Completion Date: Completed
Eligibility - Qualified Opinion Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 600tenants, a total of 25 tenant fi les were selected for testing and the following deficiencies were noted: •...
Eligibility - Qualified Opinion Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 600tenants, a total of 25 tenant fi les were selected for testing and the following deficiencies were noted: • Nineteen files did not have an annual recertification completed within the fiscal year, • Six files had an annual recertification completed over 12 months after the previous recertification, • One file was missing an annual inspection, and • One file was missing a QC checklist. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor's sample. Action Taken by: Corrective actions were implemented effective October 1, 2025, with all identified file deficiencies corrected by November 30, 2025. Ongoing monitoring, supervisory review, and internal quality control procedures are in place to ensure continued compliance. Description of Corrective Action: The Housing Authority of the City of Fort Myers reviewed and corrected deficiencies identified in the auditor's sample files where possible and evaluated the broader tenant population for similar issues. Standard Operating Procedures were reinforced, electronic file requirements were implemented, and mandatory quality control checklists were enforced for all tenant files. Quantitative performance metrics, including error-rate tracking, were added to staff evaluations. Supervisory oversight was strengthened through periodic one-on-one reviews, weekly staff meetings focused on regulatory compliance, and targeted training. Internal QC reviews will be conducted on no less than 10 percent of tenant files annually, with additional review assigned to staff with elevated error rates. Staff will continue to participate in ongoing HUD and programspecific training, including HCV, PBV, HOTMA, and NSPIRE requirements. Public Housing Program Clarification (Finding 2025-002): As part of the Authority's Public Housing conversion activities, all Public Housing residents have been relocated and are being recertified under their applicable new housing assistance programs. Recertifications are being completed in accordance with the requirements of the receiving programs. The staff training, quality control measures, supervisory oversight, and recertification process improvements described under Finding 2025-001 apply equally to the Public Housing recertification corrections and ongoing compliance efforts.
Management’s response: Management concurs with the finding. Corrective Action Plan: Management has put a new fiscal agent in place and will provide staff with the training and resources necessary to prepare an accurate and complete general ledger.
Management’s response: Management concurs with the finding. Corrective Action Plan: Management has put a new fiscal agent in place and will provide staff with the training and resources necessary to prepare an accurate and complete general ledger.
Client Response: Since the identification of this in August 2025, our Clinical Manager has reviewed and audited every slide fee patient's information on a monthly basis. Additionally, the individual who has applied the majority of the incorrect discounts is no longer with the organization. Since thi...
Client Response: Since the identification of this in August 2025, our Clinical Manager has reviewed and audited every slide fee patient's information on a monthly basis. Additionally, the individual who has applied the majority of the incorrect discounts is no longer with the organization. Since this was also a finding from last year's audit, FY'23-24, as outlined in 2024-4 (pg.28), moving forward, our CFO will be handling the creation of the Slide Fee scale and will work with management and the Consultants to automate the system so errors rarely occur.
The fiscal year 2025 annual audit identified a material weakness in internal controls regarding documentation of procurement procedures required under federal or State awards, specifically related to suspension/debarment verification and sole-source justification. Public Library of Charlotte and Mec...
The fiscal year 2025 annual audit identified a material weakness in internal controls regarding documentation of procurement procedures required under federal or State awards, specifically related to suspension/debarment verification and sole-source justification. Public Library of Charlotte and Mecklenburg County Material Weakness Finding 2025-002 Corrective Action Plan: Because of the material weakness finding, the following actions have/will be taken: - When utilizing federal funds, the Library will properly document verification that vendors were not suspended or debarred prior to contract execution in accordance with Uniform Grant Guidance procurement standards. - The Library will ensure that all required documentation supporting sole source vendor selection is completed and retained in accordance with the Library’s procurement policy. Each action stated in the corrective action plan will be completed during and by the end of fiscal year 2026. Responsible Parties: Michael Boger, Deputy Finance Director Angie Myers, Interim CEO & Chief Financial and Administrative Officer (CFO)
Corrective Action Plan: The Authority will limit advancing funds from Federal Programs to allowable Fees only. The agency will collaborate with our accountants to locate additional sources of non-federal funds and plan to have the funds repaid to Public Housing during our fiscal year 2026.
Corrective Action Plan: The Authority will limit advancing funds from Federal Programs to allowable Fees only. The agency will collaborate with our accountants to locate additional sources of non-federal funds and plan to have the funds repaid to Public Housing during our fiscal year 2026.
Recommendation: We recommend that the District implement procedures and controls to ensure that only eligible students are included on the MARSS listing. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The ...
Recommendation: We recommend that the District implement procedures and controls to ensure that only eligible students are included on the MARSS listing. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing procedures and controls to ensure that only eligible students are included on the MARSS listing. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2026.
Recommendation: We recommend that the District implement procedures and controls to ensure the journal entries are accurate before posting. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will ...
Recommendation: We recommend that the District implement procedures and controls to ensure the journal entries are accurate before posting. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on implementing procedures and controls to ensure all journal entries are reviewed and accurate before posting. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2026.
Recommendation: We recommend that the District implement procedures and controls to ensure that all paper applications are being reviewed. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will c...
Recommendation: We recommend that the District implement procedures and controls to ensure that all paper applications are being reviewed. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing procedures and controls to ensure that all paper applications are being reviewed. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2026.
The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.
The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.
Management will review the claims list for completeness and accuracy before presenting the list to the board for approval.
Management will review the claims list for completeness and accuracy before presenting the list to the board for approval.
The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.
The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.
Management will review the claims list for completeness and accuracy before presenting the list to the board for approval.
Management will review the claims list for completeness and accuracy before presenting the list to the board for approval.
Condition: The Intermediate School District (ISD) did not have internal controls in place to ensure that all the expenditures included in the quarterly claims for reimbursement were allowable. Planned Corrective Action: The ISD will review the process used by the local districts to report quarterly ...
Condition: The Intermediate School District (ISD) did not have internal controls in place to ensure that all the expenditures included in the quarterly claims for reimbursement were allowable. Planned Corrective Action: The ISD will review the process used by the local districts to report quarterly expenditures for the Administrative Outreach program. We will then create a process that ensures that the local districts provide supporting documentation that allows us to monitor the quarterly submission amounts for accuracy. Contact person responsible for corrective action: Chris Frank, Asst. Superintendent for Business Anticipated Completion Date: 1/31/2026
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