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Corrective Action Plans

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Finding 515541 (2024-004)
Material Weakness 2024
Port Edwards School District
WI
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.334
Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425D, 84.425U Recommendation: Auditor recommends the District review its grant reporting processes and implement internal controls to help ensure that there is adequate segregation of duties in regards to grant reporting in...
Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425D, 84.425U Recommendation: Auditor recommends the District review its grant reporting processes and implement internal controls to help ensure that there is adequate segregation of duties in regards to grant reporting including special reports and that all supporting documentation is maintained with the filed copy of the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing.
View Audit 333281
Finding 515538 (2024-003)
Material Weakness 2024
Port Edwards School District
WI
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment
Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425D, 84.425U Recommendation: Auditor recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowabil...
Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425D, 84.425U Recommendation: Auditor recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases when purchase orders are not required, along with adding controls to ensure that the item purchased was received by the District. We also recommend the District review its payroll process and identify payroll tasks that could be reassigned to other district personnel or consider implementing additional review procedures specifically focused on payroll and related fringe benefit costs claimed on federal and state grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing.
View Audit 333281
Finding 515513 (2024-001)
Material Weakness 2024
Tec Connections Academy Commonwealth Virtual School
MA
Questioned Costs Procurement, Suspension & Debarment § 200.319
Finding 2024-001 Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive p...
Finding 2024-001 Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Corrective Action Planned: The School intends to implement additional internal controls including employee training and enhancements to its federal awards policies and procedures to better ensure compliance. Anticipated Completion Date: March 31, 2025. Contact: Cathleen Ellis, Business Manager
View Audit 333260 Questioned Costs: $1
Finding 515512 (2024-001)
Significant Deficiency 2024
Project Learn of Summit County
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access data...
To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access database that is used for reimbursement of payroll costs of the federal award: 1. Project Learn's operation manager will verify entries in the Access database, where employee hours are entered by type and job function, against the payroll report from Paychex. 2. Project Learn's executive director will verify the Access database entries of the Operations Manager as part of the monthly drawdown reimbursement process against the payroll report from Paychex. 3. The executive director and operations manager will use the filter feature in Access to ensure all payroll dates are correct. 4. The Access database will be reviewed for accuracy and backed up quarterly by the operations manager and the executive director. 5. The executive director will review the Access database for accuracy for a final time during the last monthly drawdown reimbursement process of the fiscal year.
View Audit 333255 Questioned Costs: $1
Housing Authority of Elgin
IL
Subrecipient Monitoring HUD Housing Programs Questioned Costs
The Authority’s Chief Executive Officer, Martell Armstrong, has assumed the responsibility of maintaining sufficient collateral and will ensure the monitoring of account balances regularly.
The Authority’s Chief Executive Officer, Martell Armstrong, has assumed the responsibility of maintaining sufficient collateral and will ensure the monitoring of account balances regularly.
View Audit 333241
Finding 515157 (2024-001)
Significant Deficiency 2024
Metropolitan Community College
MO
Student Financial Aid Questioned Costs Special Tests & Provisions
Corrective Action Plan Enrollment information was not submitted within the required timeframe by the University. Personnel Responsible for Corrective Action: Dena Norris, Associate Vice Chancellor of Student Financial Services, and Tara Dettmer, Director of Financial Aid – Fiscal Operations Anticipa...
Corrective Action Plan Enrollment information was not submitted within the required timeframe by the University. Personnel Responsible for Corrective Action: Dena Norris, Associate Vice Chancellor of Student Financial Services, and Tara Dettmer, Director of Financial Aid – Fiscal Operations Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2025. Views of Responsible Officials and Planned Corrective Action Plan: Metropolitan Community College (MCC) will begin a new monitoring process for enrollment reporting to ensure compliance and timely reporting of all students. Enrollment status changes are reported every month to the National Student Clearinghouse (NSC), MCC will make a random selection of 10-15 students each month to verify data was correctly transmitted to NSC. A secondary check of these students will be done to ensure the data is also transmitted to the National Student Loan Data System (NSLDS). MCC will also ensure error reports and other data issues are resolved in a timely manner to ensure reporting of students is completed within the regulatory timeframe.
View Audit 333201
Finding 515156 (2024-003)
Significant Deficiency 2024
Chatham School District
AK
Allowable Costs / Cost Principles Questioned Costs Reporting
Finding 2024-003 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ralph Watkins, Superintendent Corrective Action Plan: All payroll reports will be reviewed for correct coding to district grants. Proposed Completion Date: ...
Finding 2024-003 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ralph Watkins, Superintendent Corrective Action Plan: All payroll reports will be reviewed for correct coding to district grants. Proposed Completion Date: June 30, 2025
View Audit 333198
Finding 515138 (2024-003)
Significant Deficiency 2024
Louisburg College Inc.
NC
Special Tests & Provisions Questioned Costs Student Financial Aid
Identifying Number: 2024‐003 ‐ U.S. Department of Education Student Financial Assistance Cluster – Special Tests and Provisions: Return of Title IV Funds Finding: The College failed to return title IV funds to the student within the 45‐day time frame for 1 student out of 3 students tested. Contact P...
Identifying Number: 2024‐003 ‐ U.S. Department of Education Student Financial Assistance Cluster – Special Tests and Provisions: Return of Title IV Funds Finding: The College failed to return title IV funds to the student within the 45‐day time frame for 1 student out of 3 students tested. Contact Person Responsible for Corrective Action Plan: Director of Financial Aid Corrective Action Plan: The Vice President of Academic Life (VPAL) has been informing the Director of Financial Aid ofeach student who has withdrawn, been administratively withdrawn, or been suspended from the College so as to be able to accurately calculate the return of Title IV funds in a timely manner. Anticipated Completion Date: Immediately
View Audit 333176
Finding 515134 (2024-002)
Significant Deficiency 2024
Louisburg College Inc.
NC
Special Tests & Provisions Questioned Costs Reporting
Identifying Number: 2024‐002 – U.S. Department of Education Student Financial Assistance Cluster – Special Tests and Provisions: Verification Finding: The College was unable to locate supporting documentation for the verification of student information for 5 students out of 7 students tested Contact...
Identifying Number: 2024‐002 – U.S. Department of Education Student Financial Assistance Cluster – Special Tests and Provisions: Verification Finding: The College was unable to locate supporting documentation for the verification of student information for 5 students out of 7 students tested Contact Person Responsible for Corrective Action Plan: Director of Financial Aid Corrective Action Plan: The Vice President of Academic Life (VPAL) has directed the Director of Financial Aid to create a spreadsheet of all financial aid recipients with columns for all documents associated with the recipients. The VPAL has directed that all documents be placed chronologically in the students’ files as they are received. The VPAL will review with the Director of Financial Aid monthly. Anticipated Completion Date: January 2025
View Audit 333176
Finding 515107 (2024-001)
Significant Deficiency 2024
The Arc Prince George's County, Inc.
MD
Questioned Costs Reporting
Recommendation: The finance department should develop procedures to prepare a complete and accurate Schedule of Expenditures of Federal awards to ensure it includes all federal award expenditures for the year, and to maintain compliance with Uniform Guidance requirements. Views of Responsible Offi...
Recommendation: The finance department should develop procedures to prepare a complete and accurate Schedule of Expenditures of Federal awards to ensure it includes all federal award expenditures for the year, and to maintain compliance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and will implement procedures to ensure all federal award expenditures are included on the Schedule of Expenditures of Federal Awards each year.
View Audit 333152
Finding 515078 (2024-004)
Significant Deficiency 2024
Hartford Union High School District
WI
Procurement, Suspension & Debarment Questioned Costs School Nutrition Programs
District Response and Corrective Action Plan: The Business Office will monitor the list at SAM.gov monthly and will check new vendors against the suspendered and debarment list. The District will not work with debarred vendors.
District Response and Corrective Action Plan: The Business Office will monitor the list at SAM.gov monthly and will check new vendors against the suspendered and debarment list. The District will not work with debarred vendors.
View Audit 333135
Finding 514648 (2024-001)
Significant Deficiency 2024
Illinois Valley Community College Dist. No.513
IL
Special Tests & Provisions Questioned Costs Student Financial Aid
2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not return Title IV Student Finan...
2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not return Title IV Student Financial Aid for five out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be a Significant Deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan To rectify this issue, we have taken the following corrective actions: Enhanced Monitoring and Reporting: Run our internal tracking report once a week to monitor and ensure timely Return of Title IV (R2T4) calculations. This system will alert financial aid staff when a student withdraws, prompting immediate action to review and process the return within the required 45-day timeframe. Staff Training and Certification: Conducted a comprehensive training session for all financial aid staff to reinforce the importance of timely R2T4 calculations. Training covered procedures for identifying students who have ceased attendance, the calculation process, and deadlines for completing returns. Regular refresher training sessions will be scheduled each term to ensure staff remain informed and compliant with federal guidelines. Audit and Quality Control Checks: Institute periodic quality control checks by the Financial Aid Reconciliation and Compliance Specialist to verify the accuracy and timeliness of R2T4 calculations. Responsible Person for Corrective Action Plan Isamar Taylor - Director of Financial Aid and Jill Wohrley - Financial Aid Reconciliation and Compliance Specialist Implementation Date of Corrective Action Plan 10/16/2024
View Audit 333030
Finding 514620 (2024-001)
Significant Deficiency 2024
Town of Oro Valley, Arizona
AZ
Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment § 200.313
Town management concurs with the finding, and while audit staff were still onsite for field work, Town staff implemented and added tracking and documentation information for all federally funded capital assets, to include unique descriptors, Catalog of Federal Domestic Assistance grant number, fundi...
Town management concurs with the finding, and while audit staff were still onsite for field work, Town staff implemented and added tracking and documentation information for all federally funded capital assets, to include unique descriptors, Catalog of Federal Domestic Assistance grant number, funding source and amount. In addition, inventory counts for federally funded assets will be conducted and recorded at least once every two years.
View Audit 332988
Kankakee Community College District 520
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduate...
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Corrective Action Plan: The KCC Office of Adminssions and Registration has reviewed and updated the Graduation Reporting process to ensure compliance standards are consistently met. The scehdule for graduated students has been updated to ensure students are being reporting within sixty days from conferral date. Responsible Person for Corrective Action Plan: Michelle Hasik, Director of Enrollment Services Implementation Date of Corrective Action Plan: November 1, 2024
View Audit 332960
Kankakee Community College District 520
IL
Special Tests & Provisions Questioned Costs Student Financial Aid
2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Stude...
2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan: The KCC Office of Financial Aid has reviewed and updated the Return of Title IV process to ensure compliance standards are consistently met. A weekly report has been set up to detect unprocessed R2T4 awards and transmittal will occur on a weekly basis to support the timely return of Title IV funds. Responsible Person for Corrective Action Plan: Kendra Souligne, Director of Financial Aid & Student Engagement Implementation Date of Corrective Action Plan: June 12, 2024
View Audit 332960
County of Henrico, Virginia
VA
Questioned Costs Eligibility School Nutrition Programs
2024-001 - Nonmaterial Noncompliance - Eligibility Program: Child Nutrition Cluster (ALN 10.553 and 10.555) - United States Department of Agriculture; Federal Award Year: 2024 Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: School N...
2024-001 - Nonmaterial Noncompliance - Eligibility Program: Child Nutrition Cluster (ALN 10.553 and 10.555) - United States Department of Agriculture; Federal Award Year: 2024 Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: School Nutrition Services Leadership has put a new process in place, to run a report from the point-of-sale system weekly, that will catch any "Manual" updates to lunch statuses. This report will be run weekly and verified by either the Dietitian or Controller. The report will be initialized and kept on file. Expected Completion Date: 12/31/24
View Audit 332941 Questioned Costs: $1
Finding 514583 (2024-002)
Significant Deficiency 2024
University of Northwestern - St. Paul and Subsidiaries
MN
Questioned Costs Student Financial Aid Reporting
Student Financial Assistance Cluster – Assistance Listing No. Variou Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is n...
Student Financial Assistance Cluster – Assistance Listing No. Variou Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will update our procedures to make sure we are reporting accurate graduate dates and enrollment effective dates in a timely manner. We have already begun reviewing this and are finding that the incidents found appear to be isolated. Therefore we are updating procedure to include additional quality control checks to ensure that anomalies are found and resolved within the required timeframe. Name(s) of the contact person(s) responsible for corrective action: Hannah Blahnik Planned completion date for corrective action plan: May 2025
View Audit 332923
Finding 514577 (2024-001)
Significant Deficiency 2024
University of Northwestern - St. Paul and Subsidiaries
MN
Questioned Costs Significant Deficiency Equipment & Real Property Management
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit ...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  An Information Security Policy that addresses all policy gaps related to the GLBA audit findings will be presented to the President’s cabinet for approval by Dec. 2, 2024.  A migration of our Banner environment to Oracle Cloud Infrastructure will be completed by Nov. 6, 2024. This will include encrypting our database at rest, which is the last step in implementing best practices for encrypting our Banner data.  In addition to our annual security awareness training, we will complete an organizationwide phishing simulation by Dec. 31, 2024. Name(s) of the contact person(s) responsible for corrective action: Chad Miller Planned completion date for corrective action plan: December 31, 2024
View Audit 332923
Finding 514557 (2024-003)
Material Weakness 2024
Elkhorn Area School District
WI
Questioned Costs Allowable Costs / Cost Principles
Corrective Action Plan: The District will complete a cross-check of all Medicaid claims to ensure we are not also claiming those costs to other federal grants. Anticipated Corrective Action Plan C...
Corrective Action Plan: The District will complete a cross-check of all Medicaid claims to ensure we are not also claiming those costs to other federal grants. Anticipated Corrective Action Plan Completion Date: November 2025 Contact Information: For additional information regarding this finding please contact Bill Trewyn, Business Manager, at 262-741-9143.
View Audit 332869 Questioned Costs: $1
Finding 514553 (2024-002)
Significant Deficiency 2024
Elkhorn Area School District
WI
School Nutrition Programs Questioned Costs Eligibility
Corrective Action Plan: The District established written procedures to ensure that we are using current eligibility verification through our Skyward Food Service Program. Anticipated Corrective Action Plan Completion Date: June 27, 2024...
Corrective Action Plan: The District established written procedures to ensure that we are using current eligibility verification through our Skyward Food Service Program. Anticipated Corrective Action Plan Completion Date: June 27, 2024 Contact Information: For additional information regarding this finding please contact Bill Trewyn, Business Manager, at 262-741-9143.
View Audit 332869 Questioned Costs: $1
Finding 514542 (2024-001)
Significant Deficiency 2024
West Hills Community College District
CA
Questioned Costs Student Financial Aid Significant Deficiency
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Based on the review and assessment of findings, Lemoore College will update its established policies and procedures to include a report to track all steps of the Return to Title IV process and the date each s...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Based on the review and assessment of findings, Lemoore College will update its established policies and procedures to include a report to track all steps of the Return to Title IV process and the date each step is completed for each student. The report will be reviewed periodically and compared with monthly reconciliation reports to ensure all steps have been completed within the required timeframes. This will ensure that each step of the return of Title IV process is completed within regulatory timelines.
View Audit 332845
Finding 514529 (2024-001)
Significant Deficiency 2024
New Millennium Academy
MN
Questioned Costs Subrecipient Monitoring Reporting
Finding 2024-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the numb...
Finding 2024-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Thomas Thao, Executive Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2025. 5. Plan to Monitor Completion The School Board will be monitoring this Corrective Action Plan.
View Audit 332833
Finding 514528 (2024-002)
Significant Deficiency 2024
Haven - Violence Prevention and Support Services
NH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.420
When reallocation occurs, a spreadsheet shall be created to document the changes and the Finance Director will ensure that the invoices reflect the changes accordingly.
When reallocation occurs, a spreadsheet shall be created to document the changes and the Finance Director will ensure that the invoices reflect the changes accordingly.
View Audit 332831
Finding 514527 (2024-001)
Significant Deficiency 2024
Haven - Violence Prevention and Support Services
NH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.430
To ensure that employees are using the correct timesheet, the Office Manager now reviews the timesheets each pay period for grant allocation, formatting and hours prior to executing payroll.
To ensure that employees are using the correct timesheet, the Office Manager now reviews the timesheets each pay period for grant allocation, formatting and hours prior to executing payroll.
View Audit 332831
Finding 514471 (2024-001)
Significant Deficiency 2024
University of Mary
ND
Questioned Costs Reporting Significant Deficiency
Federal Agency Name: U.S. Department of Homeland Security Program Name and FALN # : # 97.047 2021 Award Year, Award Number: PDMV-PJ-08-ND-2018-003 Building Resilient Infrastructure and Communities. Finding Summary: There was no documented control in place to review quarterly reports prior to submiss...
Federal Agency Name: U.S. Department of Homeland Security Program Name and FALN # : # 97.047 2021 Award Year, Award Number: PDMV-PJ-08-ND-2018-003 Building Resilient Infrastructure and Communities. Finding Summary: There was no documented control in place to review quarterly reports prior to submission for the grant program. Responsible Individuals: Luke Seidling, Director of Physical Plant; Janel Sailer, Director of Budget Corrective Action Plan: Quarterly reports will be submitted electronically by the contracted vendor to the Director of Physical Plant for review. The Director of Physical Plant will review and electronically provide his approval. The report and record of approval will be sent to the Director of Budget for record retention. Anticipated Completion Date: This corrective action plan has been implemented as of November 1, 2024.
View Audit 332825
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