Corrective Action Plans

Finding 518382 (2024-001)

Material Weakness 2024

New Albany-Floyd County Consolidated School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the ...

Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the food service software which determines eligibility. Additionally, there was no documented review by School Corporation personnel of the Income Eligibility Guidelines used by the food service software which are updated on annual basis. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A manager will review eligibility determination and guidelines moving forward. Anticipated Completion Date: Immediate correction.

View Audit 336751

Finding 518353 (2024-001)

Material Weakness 2024

Agate Housing and Services, Inc.

MN

Allowable Costs / Cost Principles Material Weakness

2024-001 Lack of Documentation in Human Resource Personnel Files Name of contact person – Morcine Scott-Warren; Laura Straw Corrective action – Agate is switching to a new HRIS system effective January 1, 2025 which will automate the process of collecting the authorizations for the Personnel Act...

2024-001 Lack of Documentation in Human Resource Personnel Files Name of contact person – Morcine Scott-Warren; Laura Straw Corrective action – Agate is switching to a new HRIS system effective January 1, 2025 which will automate the process of collecting the authorizations for the Personnel Action Notices. Proposed completion date – Management and the Board of Directors will implement the above with the implementation effective with the payroll paid on January 9, 2025.

View Audit 336738

Finding 518240 (2024-005)

Material Weakness 2024

Thompson School District R2-J

CO

Reporting Material Weakness

Condition: Throughout the year, there was no control in place to ensure required reports were filed timely and in accordance with the grant agreement. The School District does not currently have a control in place where a review of inputs of the SF-425 and SF-429 reports could result in inaccurate r...

Condition: Throughout the year, there was no control in place to ensure required reports were filed timely and in accordance with the grant agreement. The School District does not currently have a control in place where a review of inputs of the SF-425 and SF-429 reports could result in inaccurate reporting. Planned Corrective Action: This finding was due to the District having turnover among key personnel in the grants area, as well as non-adherence to policies and procedures related to grant records, grant accounting, and year-end close processes. The District has developed policies and procedures specific to the Head Start program and has implemented a grant calendar to ensure that reporting deadlines are not missed going forward. Contact person responsible for corrective action: Rusty Williams, Interim Chief Financial Officer Anticipated Completion Date: March 31, 2025

View Audit 336566

Finding 518239 (2024-004)

Material Weakness 2024

Thompson School District R2-J

CO

Cash Management Material Weakness Special Tests & Provisions

Condition: During allowability testing it was discovered the District has no formalized reviewed of expenditures charged to grant. This included expenditures related to payroll, supplies and indirect costs. Planned Corrective Action: This finding was due to the District having turnover among key per...

Condition: During allowability testing it was discovered the District has no formalized reviewed of expenditures charged to grant. This included expenditures related to payroll, supplies and indirect costs. Planned Corrective Action: This finding was due to the District having turnover among key personnel in the grants area, as well as non-adherence to policies and procedures related to grant records, grant accounting, and year-end close processes. The District will perform periodic grant reconciliations throughout the fiscal year to ensure that grant records tie to the general ledger. The District will also ensure policies and procedures are updated, staff is trained, and documented evidence of appropriate and allowable expenditures is maintained. Contact person responsible for corrective action: Rusty Williams, Interim Chief Financial Officer Anticipated Completion Date March 31, 2025

View Audit 336566

Finding 518109 (2024-005)

Material Weakness 2024

Washoe County

NV

Reporting Material Weakness

Internal controls will be created for reporting to the Department of Treasury for Capital expenditures to include written justification.

View Audit 336406

Finding 518106 (2024-007)

Material Weakness 2024

Washoe County

NV

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.

View Audit 336406

Finding 518090 (2024-004)

Material Weakness 2024

Washoe County

NV

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Establish a procedure to track and monitor the single audits (if required) of the subrecipients of grants issued through Washoe County.

View Audit 336406

Finding 518024 (2024-005)

Material Weakness 2024

Independent School District No. 548

MN

Allowable Costs / Cost Principles Material Weakness School Nutrition Programs

Finding 2024-005 Department of Agriculture Federal Financial Assistance Listing 10.553/10.555/10.559 Child Nutrition Cluster Activities Allowed or Unallowed; Allowable Costs and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement...

Finding 2024-005 Department of Agriculture Federal Financial Assistance Listing 10.553/10.555/10.559 Child Nutrition Cluster Activities Allowed or Unallowed; Allowable Costs and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, Eide Bailly LLP noted two instances where the employee salaries did not align with their rate of pay noted in their contract. Responsible Individuals: Brian Korf, Superintendent Corrective Action Plan: A thorough review and reconciliation of supporting documentation for expenditures, including payroll transactions, should be performed before amounts are disbursed. Supporting documentation should be maintained once review is documented and preformed. Anticipated Completion Date: June 30, 2025

View Audit 336359

Finding 517996 (2024-002)

Material Weakness 2024

Unified School District #457

KS

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management

The District's management will evaluate the grant monitoring process and ensure all reporting for federal grant requirements is accurate, with a planned implementation date by the Financial Officer of December 13, 2024.

View Audit 336264

Finding 517932 (2024-005)

Material Weakness 2024

Middle MacOupin Health Care Systems and Affiliates

IL

Special Tests & Provisions HUD Housing Programs Material Weakness

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation r...

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation related to the review and approval of disbursements for a portion of the sample selected. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure the disbursements are properly reviewed and approved. Anticipated Completion Date: January 1, 2025

View Audit 336206

Finding 517931 (2024-004)

Material Weakness 2024

Middle MacOupin Health Care Systems and Affiliates

IL

HUD Housing Programs Matching / Level of Effort / Earmarking Material Weakness

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires qu...

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires quarterly reports and certain annual reports. For the year ended July 31, 2024, the Organization failed to submit certain reports in accordance with HUD requirements and failed to have a documented review and approval of some of the reports prior to their submission to HUD. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure that required reports under the Section 242 Program are submitted timely and accurately. Anticipated Completion Date: December 18, 2024

View Audit 336206

Finding 517930 (2024-001)

Material Weakness 2024

Nashua Regional Planning Commission

NH

Questioned Costs Allowable Costs / Cost Principles Cash Management

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: From approximately July 2023 to January 2024, employees' timesheets were not being printed and signed. This was a result of turnover in the organization's finance position. Timesheets were being submitted elec...

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: From approximately July 2023 to January 2024, employees' timesheets were not being printed and signed. This was a result of turnover in the organization's finance position. Timesheets were being submitted electronically by employees and reviewed by supervisors however the approval of the timesheets was not being documented prior to processing payroll. As of January 2024, NRPC reimplemented a more formal timesheet review process which included an email from each supervisor indicating their approval of employees' timesheets and an email from the Assistant Director to the Finance & Benefits Administrator indicating that timesheets have been approved for payroll processing. For each payroll, a documentation packet that includes all timesheets for that pay period is prepared by the Finance & Benefits Administrator and passed along to the Executive Director for his signature approval. As of November 2024, after consultation with Plodzik & Sanderson PA, NRPC has reimplemented collecting employee and supervisor signatures on timesheets in addition to the process described above. Name of Contact Person and Completion Date: Name 1 Nicole Kingsbury Name 2 Kate Lafond or Jay Minkarah Anticipated Completion Date – Complete

View Audit 336204 Questioned Costs: $1

Finding 517891 (2024-001)

Material Weakness 2024

Clarence Township

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs i...

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation.

View Audit 336131

Finding 517859 (2024-003)

Material Weakness 2024

Columbia International University and Subsidiaries

SC

Student Financial Aid Material Weakness Reporting

NSLDS Reporting Errors Planned Corrective Action: Management agrees with this finding. The Registrar's Office has already resolved the system issues that were created by a new process for SP24 that created errors and resulted in students left off enrollment reports. The Registrar has successfully im...

NSLDS Reporting Errors Planned Corrective Action: Management agrees with this finding. The Registrar's Office has already resolved the system issues that were created by a new process for SP24 that created errors and resulted in students left off enrollment reports. The Registrar has successfully implemented a process to ensure consistency in reporting that can be shown through our submitted reports post Fall of 23'. Prior to each submission, the Registrar now performs a spot check by pulling a SIS enrollment report which helps to cross-reference and confirm the data. Additionally, the Registrar will select 10 random records from the enrollment file for detailed verification of accuracy, and correct any necessary records prior to submitting to NSC. The Registrar has identified some discrepancies between what is reported to NSC and what is pulled by NSLDS and are in the process of collaborating with CIU's IT team to investigate and resolve these issues promptly. Person Responsible for Corrective Action Plan: Elizabeth Haselden, Registrar; Joy Brown, Degree Audit and Data Specialist Anticipated Date of Completion: May 31, 2025

View Audit 336039

Finding 517857 (2024-002)

Material Weakness 2024

Columbia International University and Subsidiaries

SC

Student Financial Aid Material Weakness Reporting

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Management agrees with the finding. The Registrar’s Office and the Financial Aid Office met on 12/17/24 to discuss the discrepancy between withdrawal dates used by Fin Aid and those used by the Registrar’s Office. It...

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Management agrees with the finding. The Registrar’s Office and the Financial Aid Office met on 12/17/24 to discuss the discrepancy between withdrawal dates used by Fin Aid and those used by the Registrar’s Office. It was agreed that LDA and withdrawal date should be the same date for students who officially withdraw and students that are dropped due to non-participation. It was agreed that the Registrar Office would notify the Financial Aid Office of students who are administratively dropped for non-participation in a timely manner. We also agreed that we should meet at least quarterly to review our procedures and communication between offices. The Associate Director and the Director will both review the calendar set-up dates used for R2T4 calculations in our POEs to insure the correct term dates are entered. The Associate Director has now moved her undergrad online caseload to another counselor so that she has more time to focus on her primary roles of processing R2T4s and disbursing aid. Person Responsible for Corrective Action Plan: Elizabeth Haselden, Registrar; Joy Brown, Degree Audit and Data Specialist; Laura McCall and Martha Lewis, Fin Aid Associate Directors; Patty Hix, Fin Aid Director Anticipated Date of Completion: May 31, 2025

View Audit 336039

Finding 517832 (2024-005)

Material Weakness 2024

Lennox School District

CA

Subrecipient Monitoring Material Weakness Reporting

Due to staff turnover and key vacant positions, we were unable to locate some supporting documentation. However, procedures have been developed and implemented to ensure all reports and supporting documentation will be kept on file for a minimum of three years in a location accessible by all employe...

Due to staff turnover and key vacant positions, we were unable to locate some supporting documentation. However, procedures have been developed and implemented to ensure all reports and supporting documentation will be kept on file for a minimum of three years in a location accessible by all employees.

View Audit 335998

Finding 517788 (2024-001)

Material Weakness 2024

Washington Lane Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. The Inglis Compliance department is now sampling and reviewing tenant files to assure tenant files are accurate and audit ready at any given time. The tenant files for all entities will be current by December 2024. Inglis Housing Corporation hired new a new property management Executive Director in August 2024. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2025 audit. Extensive process has been made as of October 2024. All of the HUD entities managed by the property management team are current through June 2024.

View Audit 335902

Finding 517785 (2024-001)

Material Weakness 2024

Germantown Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. The Inglis Compliance department is now sampling and reviewing tenant files to assure tenant files are accurate and audit ready at any given time. The tenant files for all entities will be current by December 2024. Inglis Housing Corporation hired new a new property management Executive Director in August 2024. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2025 audit. Extensive process has been made as of October 2024. All of the HUD entities managed by the property management team are current through June 2024.

View Audit 335901

Finding 517781 (2024-001)

Material Weakness 2024

Evesham Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. The Inglis Compliance department is now sampling and reviewing tenant files to assure tenant files are accurate and audit ready at any given time. The tenant files for all entities will be current by December 2024. Inglis Housing Corporation hired new a new property management Executive Director in August 2024. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2025 audit. Extensive process has been made as of October 2024. All of the HUD entities managed by the property management team are current through June 2024.

View Audit 335900

Finding 517779 (2024-002)

Material Weakness 2024

Eastwick II Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. The Inglis Compliance department is now sampling and reviewing tenant files to assure tenant files are accurate and audit ready at any given time. The tenant files for all entities will be current by December 2024. Inglis Housing Corporation hired new a new property management Executive Director in August 2024. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2025 audit. Extensive process has been made as of October 2024. All of the HUD entities managed by the property management team are current through June 2024.

View Audit 335899

Finding 517775 (2024-002)

Material Weakness 2024

Eastwick Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. The Inglis Compliance department is now sampling and reviewing tenant files to assure tenant files are accurate and audit ready at any given time. The tenant files for all entities will be current by December 2024. Inglis Housing Corporation hired new a new property management Executive Director in August 2024. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2025 audit. Extensive process has been made as of October 2024. All of the HUD entities managed by the property management team are current through June 2024.

View Audit 335898

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 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 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

Corrective Action Plans

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