Corrective Action Plans

Finding 517179 (2024-003)

Significant Deficiency 2024

NC

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Allowable Costs Recommendation: We recommend management ensure that all expenses are properly reviewed and approved before payment to ensure only allowable expenditures are approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned i...

Allowable Costs Recommendation: We recommend management ensure that all expenses are properly reviewed and approved before payment to ensure only allowable expenditures are approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: There is no disagreement with the audit finding. Management will ensure all expenses are properly reviewed. Name(s) of the contact person(s) responsible for corrective action: Pam Gallagher, CFO Planned completion date for corrective action plan: December 31, 2024.

View Audit 335131 Questioned Costs: $1

Finding 517153 (2024-001)

Material Weakness 2024

Academie Lafayette

MO

Questioned Costs School Nutrition Programs Subrecipient Monitoring § 200.303

A. Revise and Strengthen Processes 1. New Software Implementation: o Replace the previous software program with a more reliable system. 2. Process Realignment: o Redefine staff roles to ensure clear responsibilities for eligibility determinations and reviews. B. Establish and Strengthen Internal Con...

A. Revise and Strengthen Processes 1. New Software Implementation: o Replace the previous software program with a more reliable system. 2. Process Realignment: o Redefine staff roles to ensure clear responsibilities for eligibility determinations and reviews. B. Establish and Strengthen Internal Controls 1. Eligibility Review: o DeAnn Gould, Federal Programs & Grants Coordinator, and Howard Carpenter, Director of Operations, will oversee eligibility determinations using the updated software and Attachment A for reference. o Conduct a second review of all applications to verify accuracy and compliance with eligibility criteria. 2. Regular Edit Checks: o Implement weekly edit checks in the Point of Service (POS) system to confirm correct benefits distribution. C. Staff Training 1. Regular Food and Nutrition Services (FNS) Training: o Conduct quarterly training sessions on eligibility criteria, compliance requirements, and internal control processes. o Include hands-on training for using the new software and reviewing Attachment A criteria. 2. Compliance Assessments: o Assess staff understanding post-training to identify additional support needs. D. Monitoring and Evaluation 1. Audit Schedule: o Conduct monthly internal audits to evaluate compliance and report findings to leadership. 2. Performance Metrics: o Track error rates in eligibility determinations and aim for a significant reduction by June 30, 2025. E. Addressing Questioned Costs 1. Reconciliation Plan: The Missouri Department of Elementary and Secondary Education (DESE) has informed the School that the questioned costs of $20,578.74 will be withheld from future Food Service payment requests. The School will work with DESE to ensure proper adjustments and compliance with this reconciliation plan. 2. Process Transparency: Documentation of the withholdings and their impact on future payments will be maintained and reviewed to confirm accurate reconciliation of the overclaimed amount.

View Audit 335092 Questioned Costs: $1

Finding 517131 (2024-002)

Significant Deficiency 2024

Brevard Housing Authority

NC

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Fi...

Finding 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Selections from the Waiting List. The PHA must have written policies in its Admissions and Continued Occupancy Policy for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants from the waiting list. Except for as provided in 24 CFR section 982.203(Special admission (non-waiting list)), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Based upon inspection of the waiting list provided to us during the time of audit, the new move-in list and discussions with management, it could not be determined with any certainty that new move-ins were selected from the wait list in an order that is in accordance with the Authority’s policy. Context: Two (2) names were selected from the new move-in list and those names were to be traced to the waiting list to verify new move-ins were chosen in an order that was in accordance with the Authority’s policy. It was determined that one (1) out of two (2) new move-ins selected could not be traced with any certainty back to the Authority's waiting list. Known Questioned Costs: $3,320 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to selections from the waiting list as proper documentation for new admissions was not maintained. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the special tests and provisions type of compliance related to selections from the waiting list, as new admissions to the program could be admitted in violation of HUD roles and the Authority’s Admissions and Continued Occupancy Policy. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority has recognized the material weakness in the Public and Indian Housing Program and will implement internal control procedures that will ensure compliance with federal regulations. Rhodney Norman, Interim CEO, will be responsible to implement this corrective action by March 31, 2025.

View Audit 335003 Questioned Costs: $1

Finding 516979 (2024-010)

Material Weakness 2024

State of New York

NY

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Office of Mental Health (OMH) acknowledges that there was an oversight in payments being passed through to a single subrecipient without an executed contract. This single event occurred during the Statewide transition from Grants Gateway to the Grants Management Module of the Statewide Financial Sys...

Office of Mental Health (OMH) acknowledges that there was an oversight in payments being passed through to a single subrecipient without an executed contract. This single event occurred during the Statewide transition from Grants Gateway to the Grants Management Module of the Statewide Financial System (SFS). The data transfer when the system switch occurred was not 100% accurate. The contract in question was incorrectly read and transmitted the contract to the new grants management module in SFS as executed. OMH is currently working on a contract amendment to support this payment which will be submitted for approval and signature by all required parties. The business owners of the SFS were informed of the error and it is OMH’s understanding that the issue has been addressed in SFS.

View Audit 334898 Questioned Costs: $1

Finding 516978 (2024-009)

Material Weakness 2024

State of New York

NY

Questioned Costs Subrecipient Monitoring § 200.501

The Office of Mental Health (OMH) has updated the federal certification forms in March of 2022 for the MHBG COVID Relief and ARPA awards to include the following award identification information: federal fiscal year of award, federal award period, federal award identification number (FAIN), and fede...

The Office of Mental Health (OMH) has updated the federal certification forms in March of 2022 for the MHBG COVID Relief and ARPA awards to include the following award identification information: federal fiscal year of award, federal award period, federal award identification number (FAIN), and federal award document number. The federal certification forms for the annual MHBG awards are created to align with each new Notice of Award (NOA) and include the same award identification information noted above. Due to the timing of when we received the Federal NOA’s in comparison to when the federal certification forms were distributed to sub-recipients, not all sub-recipients may have received the updated form in fiscal year end March 31, 2024. These revised forms were used for all subrecipients in SFY 2024-25. OMH will continue to amend the certification and applicable policies, procedures, and internal controls to incorporate all required identifying characteristics outlined in 45 CFR 75 Section 352 (a) in SFY 2024-25. Additionally, OMH initiated an expense report process to review award specific expense reports for all COVID Relief and ARPA federal grant subrecipients to ensure provider expenditures are following federal guidelines. This process will be rolled out to the other MHBG awards in SFY 2024-25. While a formalized risk assessment was not conducted, one has been developed to assess subrecipient risk of non-compliance. This risk assessment will be used in conjunction with the review of reward specific expense reports to determine those subrecipients that need additional monitoring. Applicable policies and procedures will be updated as appropriate upon completion. Lastly, OMH has adopted a tracking mechanism that will be used to track and review all subrecipients single audit submissions during the upcoming review cycle.

View Audit 334898 Questioned Costs: $1

Finding 516974 (2024-005)

Material Weakness 2024

State of New York

NY

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

The Office of Temporary and Disability Assistance (OTDA) and the State will review, develop, and enhance the subrecipient monitoring policies and procedure, which include monitoring procedures over local districts. These policies and procedures would include verification of the source of the local d...

The Office of Temporary and Disability Assistance (OTDA) and the State will review, develop, and enhance the subrecipient monitoring policies and procedure, which include monitoring procedures over local districts. These policies and procedures would include verification of the source of the local district’s cost sharing or match to determine that the source is appropriate and in accordance with 45 CFR 75.306(b).

View Audit 334898 Questioned Costs: $1

Finding 516972 (2024-003)

Material Weakness 2024

State of New York

NY

Questioned Costs Period of Performance Matching / Level of Effort / Earmarking § 200.1 § 200.211 § 200.303

New York State Education Department will update the payment processing procedures and provide training to staff involved in preparing or processing payment forms to understand the appropriate application of cost centers to align with the Period of Performance for Federal awards, including the VR gra...

New York State Education Department will update the payment processing procedures and provide training to staff involved in preparing or processing payment forms to understand the appropriate application of cost centers to align with the Period of Performance for Federal awards, including the VR grant. Additional controls will be explored to ensure that the accounting details on the payment form are accurate and entered correctly into the Statewide Financial System.

View Audit 334898 Questioned Costs: $1

Finding 516963 (2024-001)

Significant Deficiency 2024

St. Clair County Housing Authority

IL

Questioned Costs HUD Housing Programs Eligibility

Finding 2024-001 - Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 & #14.EHV Corrective Action Plan: 1) SCCHA will be structured into two separate functions: eligibility and v...

Finding 2024-001 - Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 & #14.EHV Corrective Action Plan: 1) SCCHA will be structured into two separate functions: eligibility and verifications and rent calculations. New staff will concentrate on completing verification tasks, whereas experienced team members will manage the rent calculation processes. 2) SCCHA will enhance its monitoring and evaluation of HCVP files to boost accuracy and ensure adherence to regulatory and statutory standards concerning income projections and tenant rent calculations. The Compliance Officer will conduct one-on-one meetings to discuss the audit findings and address all identified discrepancies. Both an employee and the Compliance Officer will sign off on the review. 3) SCCHA will have scheduled monthly peer-to-peer audits with all Program Assistants to collectively review identified errors. This approach aims to facilitate continuous training and encourages active participation from all staff members, enhancing their understanding of the errors. 4) SCCHA has strengthened its disciplinary measures to Identify staff members who may lack the motivation or capability to meet the requirements of the role. If a staff member fails to maintain consistently successful audits of files for three consecutive months of 80% or above, a 90-day improvement plan will be initiated. Anticipated Completion Date: June 30, 2025 1) On-going. 2) On-going. 3) On-going. 4) On-going. Persons Responsible: Vera Jones, Executive Director Pam Jackson, Programs Director Suellen Riley-Keen, Program Integrity & Compliance Coordinator

View Audit 334861 Questioned Costs: $1

Finding 516962 (2024-002)

Material Weakness 2024

St. Clair County Housing Authority

IL

Questioned Costs HUD Housing Programs Eligibility

Finding 2024·002 - Low Rent Public Housing Tenant Files - Eligibility- Rent Calculations Noncompliance & Material Weakness Low Rent Public Housing-ALN #14.850 Corrective Action Plan: 1) SCCHA plans to engage ap industry consultant to assess its internal processes and procedures concerning eligibilit...

Finding 2024·002 - Low Rent Public Housing Tenant Files - Eligibility- Rent Calculations Noncompliance & Material Weakness Low Rent Public Housing-ALN #14.850 Corrective Action Plan: 1) SCCHA plans to engage ap industry consultant to assess its internal processes and procedures concerning eligibility and tenant rent calculations, particularly focusing on the computation of adjusted annual income, to enhance accuracy and streamline the overall process. 2) The Compliance & Integrity Coordinator will examine the audited files and conduct individual meetings with each team member to discuss any identified errors, as well as to clarify the procedures and policies that contribute to the recurrence of these mistakes. The Compliance Officer, the employee, and the Program Director will sign the documentation, which will be added to the employee's file. 3) Monthly peer-to-peer audits will be conducted, accompanied by a staff meeting to collectively review identified errors. This approach aims to facilitate continuous training and encourages active participation from all staff members, enhancing their understanding of the errors. 4) SCCHA has strengthened its disciplinary measures to identify staff members who may lack the motivation or capability to meet the requirements of the role. If a staff member fails to maintain consistently successful audits of files for three consecutive months of 80% or above, a 90-day improvement plan will be initiated. Anticipated Completion Date: June 30, 2025 1. Within six months 2. On-going. 3. On-going. 4. On-going. Persons Responsible: Vera Jones, Executive Director Meisha Kerby, Director of Asset Management Suellen Riley-Keen, Program Integrity & Compliance Coordinator

View Audit 334861 Questioned Costs: $1

Finding 516913 (2024-002)

Significant Deficiency 2024

West Palm Beach Housing Authority

FL

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend the authority should evaluate their procedures over payroll processes and perform training with the managers who are approving the hours. Explanation of disagreement with audit finding: There is no dis...

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend the authority should evaluate their procedures over payroll processes and perform training with the managers who are approving the hours. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The WPBHA has made a change to the payroll software settings that will prevent managers from inadvertently coding hours as overtime. If hours for some reason need to be coded overtime, the HR manager will be the only one able to apply this code. In addition, refresher training will be provided to all Directors and Managers on the proper processing of payroll. Name(s) of the contact person(s) responsible for corrective action: Henrietta Copeland, HR Manager Planned completion date for corrective action plan: December 31, 2024.

View Audit 334817 Questioned Costs: $1

Finding 516912 (2024-001)

Significant Deficiency 2024

West Palm Beach Housing Authority

FL

Questioned Costs HUD Housing Programs Eligibility

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend management should designate one person to ensure that income is correctly calculated, and housing specialists have adequate training on income calculations in accordance with HUD and the Authority's adm...

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend management should designate one person to ensure that income is correctly calculated, and housing specialists have adequate training on income calculations in accordance with HUD and the Authority's administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The WPBHA plans on providing all HCV Specialist with in depth refresher Rent Calculation training. Name(s) of the contact person(s) responsible for corrective action: Teresa Gonzalez & Darrell McIver Planned completion date for corrective action plan: March 2025

View Audit 334817 Questioned Costs: $1

Finding 516896 (2024-003)

Significant Deficiency 2024

Wheeler County

OR

Questioned Costs Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this

View Audit 334786 Questioned Costs: $1

Finding 516896 (2024-003)

Significant Deficiency 2024

Wheeler County

OR

Questioned Costs Allowable Costs / Cost Principles

finding. It is the intention of the county to implement a review process to be completed prior to making formal

View Audit 334786 Questioned Costs: $1

Finding 516896 (2024-003)

Significant Deficiency 2024

Wheeler County

OR

Questioned Costs Allowable Costs / Cost Principles

allocation for the Forest Service Schools and Roads Cluster.

View Audit 334786 Questioned Costs: $1

Finding 516775 (2024-002)

Significant Deficiency 2024

Future Earth

CO

Questioned Costs Cash Management § 200.305

We were made aware of this issue by a desk review from the National Science Foundation and we have developed and implemented the following policies and internal controls to ensure grant funds are drawn down only after qualifying expenditures on a monthly basis.: If a grant is awarded on a cost-reim...

We were made aware of this issue by a desk review from the National Science Foundation and we have developed and implemented the following policies and internal controls to ensure grant funds are drawn down only after qualifying expenditures on a monthly basis.: If a grant is awarded on a cost-reimbursement basis, Future Earth draws down funds approximately once a month, unless the funder requires another way of accessing their funds. Funds are not drawn down until they have been spent. Before each drawdown, the third-party accounting firm will confirm the grant's cash balance. If there is a positive cash balance, the third-party accounting firm and COO will investigate the cause and correct it immediately. Grants with negative cash balance will be checked by third-party accounting firm to confirm that the grant was active when the expenses were incurred. The third-party account firm will provide a report of the associated transactions of the negative cash balance. The PI will confirm the report transactions and approve the drawdown request. Once approved, the third-party accounting firm will create an invoice and journal entry in the Quickbooks accounting system and the COO will request the drawdown from the funder.

View Audit 334729 Questioned Costs: $1

Finding 516682 (2024-007)

Material Weakness 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Reporting Allowable Costs / Cost Principles

The Organization is unable to amend its erroneously submitted FFR. As funds that had already been spent on expenditures within the initial period of performance were erroneously reported as needing to be carried over, no reallocation of grant expenditures was needed. The Organization has also review...

The Organization is unable to amend its erroneously submitted FFR. As funds that had already been spent on expenditures within the initial period of performance were erroneously reported as needing to be carried over, no reallocation of grant expenditures was needed. The Organization has also reviewed our internal process for FFR submission. In general, we do not have carryover on our FFR, and this error occurred due to the additional Covid-19 funding the organization had received. Relevant staff participated in a training focused on CHC grants management matters, including preparation of the FFR, in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization has implemented the corrective action plan as of December 2024 and will continue to monitor throughout the year.

View Audit 334670 Questioned Costs: $1

Finding 516673 (2024-004)

Significant Deficiency 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles § 200.430

Upon identification of costs incurred prior to the beginning of the period of performance, the Organization identified allowable costs incurred within the period of performance and previously charged to program income in order to reallocate grant expenditures without creating other instances of nonc...

Upon identification of costs incurred prior to the beginning of the period of performance, the Organization identified allowable costs incurred within the period of performance and previously charged to program income in order to reallocate grant expenditures without creating other instances of noncompliance (such as cash management). Although the initial support provided to auditors contained instances of expenditures incurred prior to the beginning of the period of performance, expenditure justification has been updated to reflect corrections and all subsequent grant expenditure detail has been reviewed to ensure no recurrence in the subsequent period. The Organization has also reviewed our internal processes for cut-off procedures related to grant expenditures. We will implement additional internal controls at the end of the grant and the beginning of the grant to ensure accuracy of the salaries being posted are in the correct period of performance. We are also working with our accounting software vendor and payroll vendor to automate the allocation of grant salaries based on time and effort of each individual rather than after-the-fact allocations to grants. This will reduce the need to maintain manual spreadsheets to track staff by lining up grant expenditures with pay periods instead of monthly allocations. Further, relevant staff participated in a training focused on CHC grants management matters in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization has implemented the corrective action plan as of December 2024 and will continue to monitor throughout the year.

View Audit 334670 Questioned Costs: $1

Finding 516671 (2024-003)

Significant Deficiency 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Upon identification of costs allocated to more than one grant, the Organization identified allowable costs previously charged to program income and reallocated the duplicated expenditures without creating other instances of noncompliance (such as cash management or period of performance). Although t...

Upon identification of costs allocated to more than one grant, the Organization identified allowable costs previously charged to program income and reallocated the duplicated expenditures without creating other instances of noncompliance (such as cash management or period of performance). Although the initial support provided to auditors contained instances of expenditures charged to more than one grant, expenditure justification has been updated to reflect corrections and all subsequent grant expenditure detail has been reviewed to ensure no recurrence in the subsequent period. The Organization has also reviewed our internal processes to capture all salaries supported by grants accurately and timely. Additional internal controls such as limiting the number of grants an employee can be on at one time and the reduction of more catch-up drawdowns to account for staffing changes within the organization were implemented. We are also working with our accounting software vendor and payroll vendor to automate the allocation of grant salaries based on time and effort of each individual rather than after-the-fact allocations to grants. This will reduce the need to maintain manual spreadsheets to track staff and essentially eliminate the risk of charging expenditures to more than one grant. Further, relevant staff participated in a training focused on CHC grants management matters in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization has implemented the corrective action plan as of December 2024 and will continue to monitor throughout the year.

View Audit 334670 Questioned Costs: $1

Finding 516459 (2024-003)

Significant Deficiency 2024

Mount Diablo Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Finding 2024-003: Time and Effort Requirements (50000) Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER) U.S. Department of Treasury Passed through California Department of Education Corrective Action Plan To resolve the issue, the Internal Auditor met with the Senior Secretary...

Finding 2024-003: Time and Effort Requirements (50000) Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER) U.S. Department of Treasury Passed through California Department of Education Corrective Action Plan To resolve the issue, the Internal Auditor met with the Senior Secretary, Educational Services to go over the processes in place. Going forward, a list of employees that work on federal programs will be extracted from the accounting system. The Senior Secretary will use this list to see who has or not turned in their time accounting documents. The Secretary will then follow up with the respective employees and/or managers at the sites with missing documents. Responsible Person for Corrective Action Plan Cindy Barnett, Senior Secretary, Educational Services, Christina Filios, Assistant Director: Educational Services Implementation Date of Corrective Action Plan December 19, 2024 – Internal Auditor met with the Secretary to review process and find ways to improve upon it. The District will monitor this process during Fiscal Year 2024-25.

View Audit 334377 Questioned Costs: $1

Finding 516362 (2024-001)

Significant Deficiency 2024

Pacific Northwest University of Health Sciences

WA

Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid

Recommendation: The auditors recommend the University continue to focus on improving internal controls surrounding the calculation and posting of, as well as review of, budget adjustments. The auditors recommend further that the University ensure this process is well documented in a formal policy. A...

Recommendation: The auditors recommend the University continue to focus on improving internal controls surrounding the calculation and posting of, as well as review of, budget adjustments. The auditors recommend further that the University ensure this process is well documented in a formal policy. Action taken: Identified common causation factors that contributed to the finding. In this particular case, the student’s budget was adjusted more than once due to changes in both her graduation date and her tuition rate during her final year. Her budget was not adjusted correctly. The issues identified are: o Identifying when tuition charge has been adjusted. o Having another financial aid staff member review changes to the budget adjustment(s). The following actions were taken: o Reached out for assistance identifying students whose tuition has been reduced. Was provided with a report we can run before financial aid disburses, “FA Registration”, which will capture all changes to each student’s tuition. o Have included running this report in the steps completed prior to aid disbursement. o Reviewed and refined steps already in place, specifically addressing the processing of budgets for students who are off cycle during a semester. Steps are outlined in document “23-24 Budget Adjustment Quality Control Process” and include:  Templates to be used for correct budgets.  Assigned two-letter comment codes that will identify students with budget adjustment for off-cycle attendance.  Created a selection set in PowerFAIDS to capture students with these comment codes in a report.  Created a task in PowerFAIDS that will assign review of completed budget adjustments to a specific FA staff member. She will review the calculations and sign off on them. These actions have been implemented effective immediately. Name of Responsible Party: Laura Pendleton, Director of Financial Aid Anticipated completion date: October 30, 2024

View Audit 334218 Questioned Costs: $1

Finding 516357 (2024-002)

Significant Deficiency 2024

Liberty County District School Board

FL

Questioned Costs Procurement, Suspension & Debarment Special Tests & Provisions

Planned Corrective Action - The District has established procedures for ensuring compliance with Davis-Bacon Act requirements. In the future, if Federally funded construction projects are awarded, we will make sure that we require from the contractor weekly certified payrolls and District personnel...

Planned Corrective Action - The District has established procedures for ensuring compliance with Davis-Bacon Act requirements. In the future, if Federally funded construction projects are awarded, we will make sure that we require from the contractor weekly certified payrolls and District personnel will verify the payrolls received. Anticipated Completion Date - December 30, 2024. We will provide documentation to the FDOE supporting the allowability of the questioned costs and discuss the necessary corrective action needed to comply. Responsible Contact Person - Mandie Fowler, Director of Curriculum & Instruction

View Audit 334181 Questioned Costs: $1

Finding 516356 (2024-001)

Material Weakness 2024

Liberty County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Planned Corrective Action - The District has established procedures for ensuring and documenting that Title I program resources are properly allocated to schools. The District, under a new Director of Finance, has set up spreadsheets to assist in calculating a percentage to be allocated to each sch...

Planned Corrective Action - The District has established procedures for ensuring and documenting that Title I program resources are properly allocated to schools. The District, under a new Director of Finance, has set up spreadsheets to assist in calculating a percentage to be allocated to each school based on a rank system, which will comply with the FDOE guidelines for allocating funds to schools based on the percentage of students from low-income families. These formula-based spreadsheets are used when preparing the budget when applying for the grant each year. Throughout the fiscal year expenditures are checked to make sure the monies spent are still in rank order for each school. Anticipated Completion Date - December 30, 2024. We will provide documentation to the FDOE supporting the allowability of the questioned costs totaling $247,075 or allocate that amount to the applicable underfunded Title I schools. Responsible Contact Person - Mandie Fowler, Director of Curriculum & Instruction

View Audit 334181 Questioned Costs: $1

Finding 516355 (2024-002)

Significant Deficiency 2024

Fox C-6 School District

MO

Questioned Costs

The District has worked with their accounting system and resolved the issues for the report that is generated. The District will print a customized report that includes all expenditures for the specified date range that will include all expenditures. That report will be presented to the Board for al...

The District has worked with their accounting system and resolved the issues for the report that is generated. The District will print a customized report that includes all expenditures for the specified date range that will include all expenditures. That report will be presented to the Board for all expenditures to be approved.

View Audit 334174 Questioned Costs: $1

Finding 516286 (2024-004)

Significant Deficiency 2024

Western Oregon University

OR

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Finding: 2024-004 Federal Agency Name: U.S. Department of EducationAssistance Listing Number(s): 84.007, 84.033, 84.038, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: Awards must be coordinated among the various programs and with other federal and nonfede...

Finding: 2024-004 Federal Agency Name: U.S. Department of EducationAssistance Listing Number(s): 84.007, 84.033, 84.038, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: Awards must be coordinated among the various programs and with other federal and nonfederal aid (need and non-need-based aid) to ensure that total aid is not awarded in excess of the student’s financial need or cost of attendance (34 CFR 668.42, FWS, and FSEOG, 34 CFR 673.5 and 673.6; Direct Loan, 34 CFR 685.301). Financial need is defined as the student’s COA minus the student’s EFC (as computed by the central processor and included on the student’s SAR/ISIR). During the testing of compliance for Eligibility, it was noted students who worked as Resident Advisors for the University, did not have their Title IV aid adjusted for amounts they received via direct payments to cover the cost of their housing. As a result, the University compensated the students for the cost of their housing outside the normal processing and packaging of Title IV aid, resulting in $26,572 of Direct Loans being disbursed to student’s in excess of their financial need. Responsible Individuals: Kella Helyer, Director of Financial Aid Corrective Action Plan: The current year (2024-25) Resident Assistant benefits have been taken into consideration for all applicable students. Anticipated Completion Date: 9/10/2024

View Audit 334105 Questioned Costs: $1

Finding 516258 (2024-008)

Material Weakness 2024

Minnesota Housing Finance Agency

MN

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.502

The Agency updated procedures for developing the SEFA in accordance with 2 CFR 200.502 which states, “The determination of when a federal award is expended must be based on when the activity related to the Federal award occurs.”The Agency is required to comply with 2 CFR 200.403 which indicates that...

The Agency updated procedures for developing the SEFA in accordance with 2 CFR 200.502 which states, “The determination of when a federal award is expended must be based on when the activity related to the Federal award occurs.”The Agency is required to comply with 2 CFR 200.403 which indicates that allowable costs must be determined in accordance with accounting principles generally accepted in the United States of America (GAAP). The Agency updated procedures for developing the SEFA in accordance with both 2 CFR 200.502 and 2 CFR 200.403 to include the following process improvement: The agency has modified its current process to ensure the direct and indirect costs charged to the federal programs include only the costs incurred during the current fiscal year.

View Audit 334071 Questioned Costs: $1

Corrective Action Plans

Filters