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Corrective Action Plans

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Legacy Traditional School - Chandler
AZ
Questioned Costs Subrecipient Monitoring Reporting
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as requi...
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as required by the compliance supplement. Response: Our management team has acknowledged the finding and is committed to ensuring that we maintain proper back-up documentation for all federal grant and program reporting. We will maintain a file in a shared drive with the annual completion reports for each grant, containing the ledger details to support reporting for each LEA. Contact person responsible for corrective action: 1. Staci Wiese, Director Completion date: June 30, 2025
View Audit 342482
Legacy Traditional School - Gilbert
AZ
Questioned Costs Subrecipient Monitoring Reporting
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as requi...
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as required by the compliance supplement. Response: Our management team has acknowledged the finding and is committed to ensuring that we maintain proper back-up documentation for all federal grant and program reporting. We will maintain a file in a shared drive with the annual completion reports for each grant, containing the ledger details to support reporting for each LEA. Contact person responsible for corrective action: 1. Staci Wiese, Director Completion date: June 30, 2025
View Audit 342481
Legacy Traditional School - East Mesa
AZ
Questioned Costs Subrecipient Monitoring Reporting
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as requi...
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as required by the compliance supplement. Response: Our management team has acknowledged the finding and is committed to ensuring that we maintain proper back-up documentation for all federal grant and program reporting. We will maintain a file in a shared drive with the annual completion reports for each grant, containing the ledger details to support reporting for each LEA. Contact person responsible for corrective action: 1. Staci Wiese, Director Completion date: June 30, 2025
View Audit 342480
Legacy Traditional School - Casa Grande
AZ
Questioned Costs Subrecipient Monitoring Reporting
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as requi...
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as required by the compliance supplement. Response: Our management team has acknowledged the finding and is committed to ensuring that we maintain proper back-up documentation for all federal grant and program reporting. We will maintain a file in a shared drive with the annual completion reports for each grant, containing the ledger details to support reporting for each LEA. Contact person responsible for corrective action: 1. Staci Wiese, Director Completion date: June 30, 2025
View Audit 342479
Legacy Traditional School - Avondale
AZ
Questioned Costs Subrecipient Monitoring Reporting
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as requi...
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as required by the compliance supplement. Response: Our management team has acknowledged the finding and is committed to ensuring that we maintain proper back-up documentation for all federal grant and program reporting. We will maintain a file in a shared drive with the annual completion reports for each grant, containing the ledger details to support reporting for each LEA. Contact person responsible for corrective action: 1. Staci Wiese, Director Completion date: June 30, 2025
View Audit 342477
Finding 523134 (2024-001)
Material Weakness 2024
Indian Town Home Association
IL
Internal Control / Segregation of Duties Questioned Costs Material Weakness
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: When a lack of segregation of duties exists, management’s and the board’s close supervision and review of accounting information are th...
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: When a lack of segregation of duties exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will continue to monitor monthly financial results and accounting information as correction is not practical. Name(s) of the contact person(s) responsible for corrective action: Tammy Neuhalfen Planned completion date for corrective action plan: In process
View Audit 342455
Robeson County Housing Authority
NC
Questioned Costs HUD Housing Programs
The files in question will be adjusted during the tenant’s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. The internal audit team will conduct internal tenant ...
The files in question will be adjusted during the tenant’s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. The internal audit team will conduct internal tenant file reviews monthly. The Housing Director will discuss file management during monthly staff meetings. The Authority plans to implement these procedures effective January 1, 2025.
View Audit 342432 Questioned Costs: $1
Finding 523130 (2024-001)
Significant Deficiency 2024
Delta County Joint School District 50j
CO
Questioned Costs Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.319 § 200.324 § 200.516
Type of Finding : Significant Deficiency Over Compliance with Procurement and Suspension Debarment Delta County Joint School District No. 50J had the following regarding internal controls in Nutritional Services: The District did not properly procure one vendor within the Child Nutritional Cluster t...
Type of Finding : Significant Deficiency Over Compliance with Procurement and Suspension Debarment Delta County Joint School District No. 50J had the following regarding internal controls in Nutritional Services: The District did not properly procure one vendor within the Child Nutritional Cluster that incurred questioned costs in excess of the $25,000 threshold, based on 2 CFR 200.516. Delta County Joint School District No. 50J concurs with finding 2024-001 and will implement the following corrective steps: Additional procedures have been put in place, and documentation will be maintained for purchases to satisfy Procurement and Debarment requirements.
View Audit 342419 Questioned Costs: $1
Finding 523127 (2024-004)
Material Weakness 2024
Lighthouse Academies of Northwest Indiana, Inc.
IN
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303
2024-004 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend that NWILCS implement procedures and controls to ensure the required reports are accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit ...
2024-004 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend that NWILCS implement procedures and controls to ensure the required reports are accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. NWILCS will revise our policy and procedures to ensure required reports are done accurately and completed timely. This was demonstrated during the completion of the annual reports for the Education Stabilization Funds this past December 2024. We provided accurate and timely reports by the stated deadlines required by the vendor. Name of the contact person responsible for corrective action: David Sevier Planned completion date for corrective action plan: Completed in December 2024
View Audit 342416
Finding 523124 (2024-003)
Significant Deficiency 2024
Lighthouse Academies of Northwest Indiana, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles § 200.430
2024-003 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend NWILCS ensure policies and procedures for payroll expenditures for grant programs be charged to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit ...
2024-003 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend NWILCS ensure policies and procedures for payroll expenditures for grant programs be charged to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. NWILCS has just brought it’s accounting operations in house as of October 1, 2024 and is working on policy and procedures to ensure that proper recording of payroll occurs. In addition, we are working with ADP to create a file to be loaded directly into our accounting system after each payroll. This will help reduce the number of possible errors. Name of the contact person responsible for corrective action: David Sevier Planned completion date for corrective action plan: May 31, 2025 am
View Audit 342416 Questioned Costs: $1
Finding 523099 (2024-002)
Significant Deficiency 2024
St. Louis Area Food Bank, Inc.
MO
Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs
Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Ch...
Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Chief Operating Officer along with several warehouse employees were hired to ensure that proper staffing was maintained in the process. Management has also developed new Standard Operating Procedures (SOPs) and training programs for warehouse staff to ensure accurate documentation and compliance moving forward. This allows for the packing lists to be printed and packing to occur well in advance to allow for adjustments to be made in time to accurately reflect the amounts disbursed. The new SOPs also include that partner agencies have at least 24 hours to contact the Organization for any issues with the distribution and the Organization will update documentation and/or collect the order to reflect the documentation. Two positions have been staffed: Inventory Control and Quality Control part of their role is to make sure the pick ticket matches the pick order and then reconcile against the invoice at the time of posting. Name of Responsible Person: Meredith Knopp, Chief Executive OfficerAnticipated Completion Date: Implemented in December 31, 2024
View Audit 342402
Town of East Haven
CT
Questioned Costs Reporting
The amount reported in the June 30, 2024 project and expenditure report for current period expenditures was not able to be reconciled to the amounts expended in the Town’s general ledger. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reco...
The amount reported in the June 30, 2024 project and expenditure report for current period expenditures was not able to be reconciled to the amounts expended in the Town’s general ledger. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The implementation process for the finding noted above will be monitored by the Town’s Finance Director.
View Audit 342342
Finding 523075 (2024-002)
Material Weakness 2024
Association House of Chicago
IL
Questioned Costs Allowable Costs / Cost Principles Material Weakness
OTHER MATTERS MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE Finding 2024-002 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides r...
OTHER MATTERS MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE Finding 2024-002 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated and support the distribution of the employee’s wages among specific activities or cost objectives if the employee woks on more than one federally funded program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will develop and implement a process whereby payroll costs for staff are supported by a system of internal controls which will provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Name of contact person responsible for corrective action: Juan Carlos Linares, President and CEO Planned completion date for corrective action plan: December 31, 2024
View Audit 342339
Finding 523039 (2024-003)
Significant Deficiency 2024
Ottawa River Estates, Inc. 042-Hd072
OH
Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount imm...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025
View Audit 342297
Finding 523034 (2024-006)
Significant Deficiency 2024
Brook View Gardens, Inc. 042-Hd087
OH
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in re...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will collect improperly disbursed amounts immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024
View Audit 342295
Finding 523028 (2024-002)
Significant Deficiency 2024
Brook View Gardens, Inc. 042-Hd087
OH
Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with ...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately and adjust future deposits to correct amount. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024
View Audit 342295
Finding 523026 (2024-002)
Significant Deficiency 2024
Bridge Point Senior Village, Inc. 042-Ee259
OH
Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs
Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We also recommend the amount of $564 be deposited imm...
Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We also recommend the amount of $564 be deposited immediately into the Replacement for Reserve Account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024
View Audit 342294
Finding 523024 (2024-002)
Significant Deficiency 2024
Mater Academy of Nevada
NV
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.303
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 342290
Finding 523004 (2024-001)
Significant Deficiency 2024
Riverhead Central School District
NY
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties § 200.430
The District Treasurer, with the assistance of the payroll department and District grant administrators, will institute a process regarding the timely and accurate filing of payroll certifications.
The District Treasurer, with the assistance of the payroll department and District grant administrators, will institute a process regarding the timely and accurate filing of payroll certifications.
View Audit 342283
Hampton County School District
SC
Questioned Costs Internal Control / Segregation of Duties
The reports could not be located. It has instituted procedures for the Preparation and submission of required reports and the review by the Chief financial officer of those reports.
The reports could not be located. It has instituted procedures for the Preparation and submission of required reports and the review by the Chief financial officer of those reports.
View Audit 342263
Finding 523002 (2024-004)
Material Weakness 2024
Hampton County School District
SC
Questioned Costs Cash Management Internal Control / Segregation of Duties
Repayment will be made to the SC Department of Education.
Repayment will be made to the SC Department of Education.
View Audit 342263 Questioned Costs: $1
Community Action Partnership of Cambria County
PA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Name of Contact Person – Tracy Helsel, Head Start Program Director Recommendation: It was recommended that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices, and ensure documentation of such ...
Name of Contact Person – Tracy Helsel, Head Start Program Director Recommendation: It was recommended that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices, and ensure documentation of such training. Action Taken: As this compliance issue was recently addressed in the Organization’s ACF monitoring review, the Organization implemented corrective action that included in-person, virtual, and recorded training to board members, as well as providing binders to the governing body members that contained hard copies of protocols and training materials. Completion Date: September 30, 2024
View Audit 342242
Finding 522815 (2024-002)
Significant Deficiency 2024
Middlesex Community College
MA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Corrective Action Plan: The College has started to run the RRREXIT job along with creation and mailing process of Federal Director Student Loan exit counseling letters biweekly. The College is working with a consulting firm to automate the process so that scheduling software will be used to kick off...
Corrective Action Plan: The College has started to run the RRREXIT job along with creation and mailing process of Federal Director Student Loan exit counseling letters biweekly. The College is working with a consulting firm to automate the process so that scheduling software will be used to kick off and complete the process entirely. The College will receive an email notification that it was completed successfully. A different staff member will be designated to oversee the process to ensure that the letters are generated and mailed biweekly. The College is developing a Question & Answer process to review different areas of the financial aid process to make sure the College is in compliance. Timeline for Implementation of Corrective Action Plan: Present Contact Person Kimberly Tibbetts, Director of Financial Aid
View Audit 342189
Finding 522814 (2024-001)
Significant Deficiency 2024
Middlesex Community College
MA
Student Financial Aid Questioned Costs
Corrective Action Plan: The finding was due to administrative error when a staff member failed to manually input the correct student’s Pell award after the calculation was reviewed. The College has corrected the error and returned the $128 Pell funds back to the U.S. Department of Education. The Col...
Corrective Action Plan: The finding was due to administrative error when a staff member failed to manually input the correct student’s Pell award after the calculation was reviewed. The College has corrected the error and returned the $128 Pell funds back to the U.S. Department of Education. The College has reviewed all manually calculated and inputted Pell funds disbursed in the 2024 fiscal year noting no other discrepancies. Timeline for Implementation of Corrective Action Plan: Present Contact Person Kimberly Tibbetts, Director of Financial Aid
View Audit 342189 Questioned Costs: $1
Finding 522789 (2024-001)
Significant Deficiency 2024
Bay Mills Community College
MI
Student Financial Aid Questioned Costs Special Tests & Provisions
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Au...
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Auditor Description of Condition and Effect. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause subsequent awarding issues or loan repayment discrepancies. Auditor Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. Corrective Action. The College has implemented an Administrative Withdrawal Policy, approved by the Board of Regents on November 15, 2024. This policy will enhance the identification and reporting of students who cease attending classes. Additionally, the College will receive a Roster Response file from the National Student Clearinghouse, containing the full dataset sent to NSLDS, which will be reviewed for accuracy. Responsible Person. Katie Corbiere, Director of Financial Aid. Anticipated Completion Date. June 30, 2025
View Audit 342163
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