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Corrective Action Plans

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Reagan County Independent School District
TX
Questioned Costs
2024-001 Level of Effort (Maintenance of Effort) Recommendation: The District should monitor operations to ensure that it is maintaining the required level of expenditures of local funds for the education of children with disabilities. Action Taken: The District will monitor operations to ens...
2024-001 Level of Effort (Maintenance of Effort) Recommendation: The District should monitor operations to ensure that it is maintaining the required level of expenditures of local funds for the education of children with disabilities. Action Taken: The District will monitor operations to ensure that it is maintaining the required level of expenditures of local funds for the education of children with disabilities. Anticipated Completion Date: Throughout Fiscal Year Ending June 30, 2024
View Audit 328387 Questioned Costs: $1
Finding 507827 (2024-001)
Significant Deficiency 2024
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Student Financial Aid
Pittsburgh Institute of Mortuary Science Student Financial Aid Audit Corrective Action Plan This corrective action plan is in response to the institute's single audit report for the year ended June 30, 2024, prepared by McClintock & Associates, P.C. Finding 2024-001: Pell Grant Award Recommendatio...
Pittsburgh Institute of Mortuary Science Student Financial Aid Audit Corrective Action Plan This corrective action plan is in response to the institute's single audit report for the year ended June 30, 2024, prepared by McClintock & Associates, P.C. Finding 2024-001: Pell Grant Award Recommendation: The Institution should adjust the 2023-2024 Pell awards according to the amounts listed in Summary. Corrective Action: The Institute has returned the Pell awards in the amounts listed in the Summary. The Institute wrote off the dollar amounts so as not to penalize the students identified. The Institute has also reviewed all students who received a Pell award du1ing the current Fiscal Year and recalculated and returned funds appropriately. The Institute again wrote off these dollar amounts. The Institute now has a clear understanding as to how and when the Pell awards should be recalculated. Since this item directly applies to our online student population only, the Institute has rewritten and implemented a specific "Pell Recalculation for Online Students" portion into the already robust Withdrawal procedure. Additionally, the Institute has initiated a weekly meeting to review all students who changed statuses during the prior week. Any online, Pell-eligible students will be recalculated during the meeting and funds will be returned within 7 days of the meeting when deemed necessary. Persons Responsible for Corrective Action: Financial Aid Advisor, Senior Financial Aid Administrator, and Registrar/Director of Administrative & Student Services. Anticipated Completion Date for Corrective Action: The Corrective Action was immediately implemented in response to the auditors' recommendation.
View Audit 328332 Questioned Costs: $1
Finding 507815 (2024-003)
Significant Deficiency 2024
University of Sioux Falls
SD
Questioned Costs Student Financial Aid Reporting
Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program P063P222212, P063P232212 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplement...
Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program P063P222212, P063P232212 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplemental Educational Opportunity Grants P007A223837, P007A233837 Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: The amount reported for Cash on Hand as of 6/30/2023, line-item Part II Section A Field Item 1.1, did not agree to supporting documentation Responsible Individuals: Michael Van Surksum, Vice President for Business and Finance Corrective Action Plan: Management will review their current process to ensure that line items reported are accurate. Anticipated Completion Date: June 30, 2025.
View Audit 328325 Questioned Costs: $1
Finding 507814 (2024-002)
Significant Deficiency 2024
University of Sioux Falls
SD
Questioned Costs Student Financial Aid Subrecipient Monitoring
Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program P063P222212,P063P232212 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: One student was not awarded Pell assistance...
Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program P063P222212,P063P232212 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: One student was not awarded Pell assistance during the summer term as the student's FAFSA was not completed at the time the financial aid office was determining award eligibility. The student later completed the FAFSA within the award year and became eligible for a retroactive disbursement of Pell assistance; however, the financial aid office did not provide the student a retroactive disbursement of Pell. Responsible Individuals: Karrie Morgan, Director of Financial Aid Corrective Action Plan: Management will review procedures and control processes over monitoring retroactive disbursements. Anticipated Completion Date: October 31, 2024.
View Audit 328325 Questioned Costs: $1
Guilford County
NC
Questioned Costs Eligibility
2024-001 ...
2024-001 Name of Contact Person: Anita Ramachandran, Interim PH Director and Victor Isler, Assistant County Manager - Successful People Corrective Action: Management promptly provided training to staff that teen clinic services are billable based on income and eligibility requirements. Proposed Completion Date: Management has already addressed this with staff.
View Audit 328314 Questioned Costs: $1
Finding 505570 (2024-003)
Significant Deficiency 2024
Southwest Baptist University
MO
Questioned Costs Student Financial Aid Reporting
The issues identified in the previous audit were identified part way through fiscal year 2023. Corrective actions identified in the prior audit and listed below are in place going forward. To address these issues, SBU employees have taken the following corrective measures: 1. We reworked the repor...
The issues identified in the previous audit were identified part way through fiscal year 2023. Corrective actions identified in the prior audit and listed below are in place going forward. To address these issues, SBU employees have taken the following corrective measures: 1. We reworked the reporting process for withdrawals. All withdrawals now go to the Associate Provost regardless of campus or program. They are then processed by the Registrar's Office and placed in a shared drive. Once there, they are reviewed weekly by the Financial Aid Office, and R2T4s are completed in a timely manner. If there are any withdrawals outside of the normal process timeframe they are escalated and the Registrar and Executive Director of Financial Aid are notified. 2. R2T4 requests are completed by one Financial Aid staff member and verified and processed by another to ensure accuracy and reliability. 3. We have implemented an administrative withdrawal process to give campus and program directors the ability and authority to withdraw students who are no longer in attendance to limit the number of all Fs at the end of the semester.
View Audit 328266 Questioned Costs: $1
Finding 505509 (2024-002)
Significant Deficiency 2024
Colorado Springs School District 11
CO
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
2024-002 Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 84.425U - COVID-19 - Elementary and Secondary School Emergency Relief Fund (ESSER III) Passed-through Colorado Department of Education Award Number - 4414/4431/9414; Award Year 2021 Summary of Finding: The D...
2024-002 Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 84.425U - COVID-19 - Elementary and Secondary School Emergency Relief Fund (ESSER III) Passed-through Colorado Department of Education Award Number - 4414/4431/9414; Award Year 2021 Summary of Finding: The District did not have adequate internal controls in place over the ESSER grant which resulted in unallowable costs being applied to the grant and inconsistently applying indirect costs to the grant. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently developing and implementing internal controls to ensure compliance. The inadequate internal controls that caused the inconsistency in supporting payroll information involved the End-of-Year Closeout process. The District will ensure End-of-Year Closeout procedures are up to date and adhered to. These procedures will include a second review of calculations used to determine the expenditure amount in accruals, to ensure it recalculates. The District will also conduct a second review of the supporting detail used to determine Indirect Costs to ensure they are consistent with CDE recommendations and District policies and procedures. Client Responsible Party: Annette Bass, Director of Grants Completion Date: Review of department End-of Year Closeout process began in September 2024. Adjustments and revisions will be made to these processes as needed, prior to End-of-Year Closeout, June 30, 2025.
View Audit 328203 Questioned Costs: $1
Lutheran Family Services of Virginia, Inc. Dba Encircle
VA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
enCircle has communicated to grant management personnel the requirements regarding clothing allowances, especially when using gift cards. Going forward enCircle will also require that all gift cards can be uniquely identified with a specific child and that also foster parents will submit receipts to...
enCircle has communicated to grant management personnel the requirements regarding clothing allowances, especially when using gift cards. Going forward enCircle will also require that all gift cards can be uniquely identified with a specific child and that also foster parents will submit receipts to enCircle regarding gift card purchases until the card is fully spent (if the card is not fully spent the foster parent will be liable to return it or the cash value remaining). enCircle will develop and implement an internal auditing procedure and cycle to regularly evaluate a sample of transactions throughout the year to ensure documentation and use is appropriate for all federal funds.
View Audit 328174 Questioned Costs: $1
Lutheran Family Services of Virginia, Inc. Dba Encircle
VA
Questioned Costs Subrecipient Monitoring
During the monthly billing process, enCircle will now only bill up until the approved budget even if there are allowed costs, irrespective of budget, in excess of budget amounts. enCircle will then request a budget amendment to allow for these costs and once approved include the previously unbilled ...
During the monthly billing process, enCircle will now only bill up until the approved budget even if there are allowed costs, irrespective of budget, in excess of budget amounts. enCircle will then request a budget amendment to allow for these costs and once approved include the previously unbilled costs in the next monthly billing. Furthermore, enCircle will work to preemptively request budget amendments by forecasting allowed expenditures. enCircle will evaluate if the monthly meeting between grant management personnel and financial personnel remains sufficient to ensure communication and grant compliance are adequate. If not, enCircle will change the meeting cycle to create sufficient communication including other means (Teams chats, etc…)
View Audit 328174 Questioned Costs: $1
Finding 505407 (2024-001)
Significant Deficiency 2024
Claremont McKenna College
CA
Questioned Costs Student Financial Aid Internal Control / Segregation of Duties
Finding: 2024-001: Special Tests and Provisions – Return of Title IV: Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The College acknowledges the oversight in configuring the system for Spring 2024 enrollment breaks and has taken corrective measures to ensure syst...
Finding: 2024-001: Special Tests and Provisions – Return of Title IV: Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The College acknowledges the oversight in configuring the system for Spring 2024 enrollment breaks and has taken corrective measures to ensure system accuracy. At least two financial aid officers will now verify semester start/end dates and break periods, and the 60% mark will be calculated at the beginning of each semester. Additionally, the COD R2T4 calculator will be used for comparison with internal calculations. Withdrawal and R2T4 policies are also being updsated for the 2024-25 College catalog. Contact Person Responsible for Corrective Action: Deputy Director of Financial Aid, Eleanor Wu has implemented the corrective action plan. Anticipated Completion Date: Corrective action was completed by October 2024.
View Audit 328116 Questioned Costs: $1
Finding 505349 (2024-002)
Significant Deficiency 2024
Mount Marty University
SD
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding Summary: One instance was identified in which the student was over-awarded Federal Pell assistance. The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on t...
Finding Summary: One instance was identified in which the student was over-awarded Federal Pell assistance. The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on the PELL chart resulting in the student being over-awarded Pell assistance in the summer of 2023. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: When implementing the FAFSA changes for 2024, the SIS was configured to utilize the Auto Packaging function for the Watertown location which significantly reduces the likelihood of a student being awarded the incorrect amount of PELL. After each student is Auto Packaged, it is reviewed to ensure accuracy of the PELL calculation. Anticipated Completion Date: Resolved – Spring 2024
View Audit 327987 Questioned Costs: $1
Finding 505330 (2024-002)
Material Weakness 2024
City of Concord
NC
Questioned Costs HUD Housing Programs Material Weakness
Management has created a new Inspection Coordinator position that is responsible for the HCV inspection process. This position will report monthly on the status of scheduled inspections. The Housing Manager will be responsible to ensure that HAP payments are abated for units that do not meet inspect...
Management has created a new Inspection Coordinator position that is responsible for the HCV inspection process. This position will report monthly on the status of scheduled inspections. The Housing Manager will be responsible to ensure that HAP payments are abated for units that do not meet inspection requirements.
View Audit 327974 Questioned Costs: $1
Finding 505303 (2024-003)
Significant Deficiency 2024
Wood County Village, Inc.
OH
Questioned Costs HUD Housing Programs Significant Deficiency
2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of ...
2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of $104 in excess of the amount approved by HUD.Criteria: The HUD approved management agent certification (Form HUD - 9839-B) provides for payment of management fees equal to 9.13% of residential income collected. Cause: The Project’s sponsor inadvertently utilized incorrect residential income to calculate management fees. Effect of Condition: The Project is not in compliance with the HUD approved management agent certification and Section 811 Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor verify, monthly, the residual income used to calculate management fees. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements.
View Audit 327913 Questioned Costs: $1
Finding 505241 (2024-003)
Significant Deficiency 2024
Bellevue Independent School District
KY
Questioned Costs Procurement, Suspension & Debarment § 200.320
Board policy will be followed to ensure purchases are in compliance with all federal and state regulations.
Board policy will be followed to ensure purchases are in compliance with all federal and state regulations.
View Audit 327857 Questioned Costs: $1
Finding 505079 (2024-002)
Material Weakness 2024
Mary Lee Flagship
TX
Questioned Costs
Action taken: Management agrees with the finding and commits to following the provided recommendations.
Action taken: Management agrees with the finding and commits to following the provided recommendations.
View Audit 327746 Questioned Costs: $1
Finding 505066 (2024-001)
Significant Deficiency 2024
Rowan-Salisbury Board of Education
NC
Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking
Management will take the steps necessary to ensure matching requirements are met.
Management will take the steps necessary to ensure matching requirements are met.
View Audit 327744 Questioned Costs: $1
Finding 504990 (2024-009)
Significant Deficiency 2024
Clarkson College
NE
Questioned Costs Student Financial Aid Significant Deficiency
Recommendation: We recommend the College review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is ...
Recommendation: We recommend the College review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student refunds are processed within 48 hours according to our standard procedures, which ensures that refunds are processed within 14 days according to the federal requirements. However, in the instance of this finding, it appears that the procedure was not followed due to unusual circumstances. We will add a step to our procedure that requires the supervisor to oversee that the credit balance is refunded within guidelines of 14 days. Name(s) of the contact person(s) responsible for corrective action: Robyn Hansen Planned completion date for corrective action plan: October 18, 2024
View Audit 327718 Questioned Costs: $1
Finding 504978 (2024-006)
Significant Deficiency 2024
Clarkson College
NE
Questioned Costs Student Financial Aid Significant Deficiency
Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are completed timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit ...
Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are completed timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With our new student information system, Anthology Student, there are tasks we can assign to a staff member to alert them that there are R2T4s to process. We think this will be helpful in making sure we accurately calculate R2T4s. Anthology Student also has regulatory controls in the R2T4 calculation process that calculates number of days in the semester and break days. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024
View Audit 327718 Questioned Costs: $1
Finding 504970 (2024-004)
Significant Deficiency 2024
Clarkson College
NE
Questioned Costs Student Financial Aid Significant Deficiency
Recommendation: We recommend that a process is put in place to ensure that all students are notified upon withdrawal they may be required to return federal award funds back to the Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...
Recommendation: We recommend that a process is put in place to ensure that all students are notified upon withdrawal they may be required to return federal award funds back to the Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All students are instructed by their academic advisors to speak with the Financial Aid department prior to withdrawing from any or all courses. When the Financial Aid department presents at New Student Orientation, our financial aid presentation includes speaking with Financial Aid before dropping courses as dropping courses could result in students having to pay back some or all their federal financial aid. All students with an R2T4 receive an email from Financial Aid & Scholarships notifying them of the return of federal funds to the Department of Education. The Financial Aid & Scholarships department also emails the Student Accounts department to notify them to return funds to the Department of Education. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024
View Audit 327718 Questioned Costs: $1
Finding 504946 (2024-002)
Material Weakness 2024
Oak Park School District
MI
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2024-002 - Material Weakness and Material Non-Compliance: Special Test and Provisions related to the Education Stabilization Fund, Assistance Listing Number, 84.425U, Award Number 213713/2122 Corrective Action: Both Finance and Operations Department will work simultaneously on preparing bid...
Finding 2024-002 - Material Weakness and Material Non-Compliance: Special Test and Provisions related to the Education Stabilization Fund, Assistance Listing Number, 84.425U, Award Number 213713/2122 Corrective Action: Both Finance and Operations Department will work simultaneously on preparing bid offers associated to all grant funding. Department of Operations will provide the Finance with copies of all grant funded bid projects and review for approval prior to engagement. In addition, we will seek legal guidance regarding contractual terms. Corrective Action Date of Completion: Beginning October 2024 and ongoing Responsible Party: Executive Director of Finance and Director of Operations
View Audit 327697 Questioned Costs: $1
Finding 504943 (2024-004)
Significant Deficiency 2024
Boise State University
ID
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.516
Federal Program Title: Postconviction Testing of DNA Evidence; Capital Case Litigation Initiative ALN: 16.820; 16.746 Recommendation: We recommend the University review its current procedures to ensure disallowable costs are not being charged allocated to federal programs. Explanation of disagreemen...
Federal Program Title: Postconviction Testing of DNA Evidence; Capital Case Litigation Initiative ALN: 16.820; 16.746 Recommendation: We recommend the University review its current procedures to ensure disallowable costs are not being charged allocated to federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State University is reminding faculty and staff about lobbying and the basics of charging costs to a sponsored project with an emphasis on cost allocability. Name(s) of the contact person(s) responsible for corrective action: Jen Lutke Planned completion date for corrective action plan: December 31, 2024
View Audit 327688 Questioned Costs: $1
Finding 504935 (2024-002)
Significant Deficiency 2024
Boise State University
ID
Questioned Costs Student Financial Aid Significant Deficiency § 200.303
Federal Program Title: Student Financial Assistance Cluster ALN: Various Recommendation: We recommend the University review its current procedures for return of Title IV funds. As part of the review, the University should implement safeguard to ensure refunds are returned timely and that refund amou...
Federal Program Title: Student Financial Assistance Cluster ALN: Various Recommendation: We recommend the University review its current procedures for return of Title IV funds. As part of the review, the University should implement safeguard to ensure refunds are returned timely and that refund amounts are supported by having documentation of withdrawal dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State updated the automated workflows to ensure that R2T4s calculated on any day of the week had funds returned accordingly. The R2T4 procedures also include a step to review the completed return before sending the communication to the student. This step was reinforced to the staff involved in the R2T4 processes via additional training. The workflows were updated and additional staff training were provided in December 2023 when the issue was identified by Financial aid office management. Procedures have also been updated regarding the last date of attendance for withdrawn courses with W grades. The procedures now require staff to contact all faculty anytime the withdrawn student has W grades, F grades or a combination of both. The additional training and procedures update were completed May 25, 2024. Name(s) of the contact person(s) responsible for corrective action: Lauren Krigbaum, Associate Director of Systems & Processing. Planned completion date for corrective action plan: December 15, 2023; May 25, 2024
View Audit 327688 Questioned Costs: $1
Winnebago Cusd #323
IL
Questioned Costs
Better management of expenditures related to Title purchases and not expensing funds from the previous fiscal year. Created a dummy Title account number to help manage spending before the grant is offically approved to help with the management.
Better management of expenditures related to Title purchases and not expensing funds from the previous fiscal year. Created a dummy Title account number to help manage spending before the grant is offically approved to help with the management.
View Audit 327603 Questioned Costs: $1
Winnebago Cusd #323
IL
Questioned Costs Procurement, Suspension & Debarment
Better management of expenditures related to Title purchases and not expensing funds from the previous fiscal year. Created a dummy Title account number to help manage spending before the grant is offically approved to help with the management.
Better management of expenditures related to Title purchases and not expensing funds from the previous fiscal year. Created a dummy Title account number to help manage spending before the grant is offically approved to help with the management.
View Audit 327603 Questioned Costs: $1
Finding 504849 (2024-002)
Significant Deficiency 2024
Art Academy of Cincinnati
OH
Questioned Costs Student Financial Aid Eligibility
The Financial Aid (FA) department is verifying the cost of attendance (COA) by crossreferencing the student's enrollment status, residency status, and any special circumstances before any financial aid is disbursed. FA is also monitoring changes in a student's enrollment status, housing arrangements...
The Financial Aid (FA) department is verifying the cost of attendance (COA) by crossreferencing the student's enrollment status, residency status, and any special circumstances before any financial aid is disbursed. FA is also monitoring changes in a student's enrollment status, housing arrangements, awarding or other factors that could affect their COA and running an "Over Award Report" from Campus Cafe throughout the semester. Completion Date: This process has been implemented with the start of the Fall 2024 semester.
View Audit 327576 Questioned Costs: $1
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