Corrective Action Plans

Finding 1174864 (2025-003)

Material Weakness 2025

MO

Reporting

2025-003: Significant Deficiency, Cut-off Errors in Preparing the SEFA U.S. Department of Education Passed through Missouri Department of Elementary and Secondary Education Education Stabilization Fund, Assistance Listing No. 84.425D (COVID-19—Elementary and Secondary School Emergency Relief Fund), ...

2025-003: Significant Deficiency, Cut-off Errors in Preparing the SEFA U.S. Department of Education Passed through Missouri Department of Elementary and Secondary Education Education Stabilization Fund, Assistance Listing No. 84.425D (COVID-19—Elementary and Secondary School Emergency Relief Fund), 84.425U (COVID-19—American Rescue Plan-Elementary and Secondary School Emergency Relief), 84.425W (COVID-19—American Rescue Plan-Elementary and Secondary School Emergency Relief-Homeless Children and Youth) Federal award years 2023-2025 Criteria: The schedule of expenditures of federal awards (SEFA) is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: The District reported expenditures on the fiscal year 2025 SEFA that were incurred in fiscal year 2024. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were reported as expenditures in the financial statements. This resulted in $24,762 of allowable costs reported on the fiscal year 2025 SEFA which were incurred in previous fiscal years. Cause: Inadequate reviews were in place to ensure that expenditures were reported on the SEFA in a manner consistent with the year they were incurred in the financial statements. Effect or potential effect: Inaccurate reporting of expenditures can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None Context: Approximately $24,762 of the $664,215 total Education Stabilization Funds reported on the fiscal year 2025 SEFA were incurred in a prior fiscal year. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cutoff-is achieved in reporting expenditures on the SEFA. View of responsible officials: Management agrees with this finding. Corrective Action: Management is in the process of hiring or procuring an individual or firm with the knowledge, skills, and experience to assist oversite and to serve as additional level of review when needed. Management is also considering changes to current policies and procedures to prevent future incidents. Anticipated Completion Date: June 30, 2026 Contact Person: Dominic Accurso, Controller 816-321-5000 Dominic.accurso@nkcschools.org

View Audit 388434

Finding 1174860 (2025-003)

Material Weakness 2025

Northwestern Oklahoma State University

OK

Student Financial Aid Reporting

Award periods (AWPD) were set up in summer 2023 for the 24-25 award year. At that time, official semester start and end dates were unknown therefore the expected start date was entered in Colleague. When the semester start and end dates became official in spring 2024, the financial aid office update...

Award periods (AWPD) were set up in summer 2023 for the 24-25 award year. At that time, official semester start and end dates were unknown therefore the expected start date was entered in Colleague. When the semester start and end dates became official in spring 2024, the financial aid office updated AWPD in Colleague, not realizing students whose FAFSAs had already been received and packaged would not be updated with the official start date. Students who were packaged after the AWPD update were correct. Going forward, the financial aid office will ensure that AWPD is updated before packaging any student financial aid.

View Audit 388429

Finding 1174858 (2025-002)

Material Weakness 2025

Northwestern Oklahoma State University

OK

Student Financial Aid Reporting

Northwestern Oklahoma State University agrees with the auditor's findings. The issue is in relation to how the software (Colleague) is currently setup. Northwestern will work on a correction so that moving forward the dates are accurate with the academic year calendar. Northwestern will work to have...

Northwestern Oklahoma State University agrees with the auditor's findings. The issue is in relation to how the software (Colleague) is currently setup. Northwestern will work on a correction so that moving forward the dates are accurate with the academic year calendar. Northwestern will work to have this done for the next list to be sent to NSLDS.

View Audit 388429

Finding 1174856 (2025-003)

Material Weakness 2025

Boys and Girls Village, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

The Payroll specialist will review all time sheets each week before approving the time sheets.

View Audit 388427

Finding 1174833 (2025-002)

Material Weakness 2025

Innovia Foundation

WA

Reporting Subrecipient Monitoring Material Weakness

Finding 2025-002 FFATA reporting Summary of Finding: The Foundation did not report the first-tier subawards funded at $30,000 or more in accordance with FFATA. Name of contact person responsible for corrective action: Jeff Lenberger, lnnovia Foundation Controller Corrective Action Plan: As of the au...

Finding 2025-002 FFATA reporting Summary of Finding: The Foundation did not report the first-tier subawards funded at $30,000 or more in accordance with FFATA. Name of contact person responsible for corrective action: Jeff Lenberger, lnnovia Foundation Controller Corrective Action Plan: As of the audit report date lnnovia Foundation has notified the U.S. Department of Education regarding this reporting issue and is awaiting specific action steps to ensure appropriate reporting is completed. lnnovia Foundation is waiting to regain electronic access to the U.S. Department of Education reporting function through sam.gov since the grant period ended on August 31, 2025. As soon as specific guidance is provided from the U.S. Department of Education lnnovia Foundation will ensure prompt action is taken. Anticipated Completion Date of the Corrective Action: Immediately upon gaining access from the U.S. Department of Education lnnovia will report all required first-tier subawards .

View Audit 388389

Finding 1174802 (2025-004)

Material Weakness 2025

Epidaurus Dba Amity Foundation

AZ

Reporting

Condition: The Organization did not properly submit required reports timely in compliance with the terms of the grant agreements. Response: The Organization concurs with the finding. Corrective Action Plan: The Organization has implemented written procedures to ensure timely submission of reports an...

Condition: The Organization did not properly submit required reports timely in compliance with the terms of the grant agreements. Response: The Organization concurs with the finding. Corrective Action Plan: The Organization has implemented written procedures to ensure timely submission of reports and training of staff. Responsible Official: Gloria Meridew, Director of Finance Anticipated Completion Date: End of FY 2026

View Audit 388356

Finding 1174801 (2025-003)

Material Weakness 2025

Epidaurus Dba Amity Foundation

AZ

Allowable Costs / Cost Principles Reporting

Condition: The Organization has policies and procedures in place that require a Change of Status (COS) form to be completed and approved when an employee's job changes, the allocation of their time between various projects changes, and other payroll modifications. However, the auditors noted multipl...

Condition: The Organization has policies and procedures in place that require a Change of Status (COS) form to be completed and approved when an employee's job changes, the allocation of their time between various projects changes, and other payroll modifications. However, the auditors noted multiple instances where these forms are not completed and provided to the payroll department timely. As a result, the labor distribution reports generated from the payroll system did not have accurate information. The grants were not overbilled, and the allocations used for billing were reflective of the time spent on the program due to the biller detecting the error in the labor distribution reports in their review; however, having incorrect or untimely COS forms creates additional risks in the grant billing and financial reporting. Response: The Organization concurs with the finding. Corrective Action Plan: The Organization agrees with the findings and has implemented procedures to ensure timely receipt of the change of status form by the payroll department. A tracking log of all requested COS’s is maintained by the payroll department to ensure all changes have been entered into the payroll system in the proper period Responsible Official: Gloria Meridew, Director of Finance Anticipated Completion Date: End of FY 2026

View Audit 388356

Finding 1174775 (2025-006)

Material Weakness 2025

Clarkson College

NE

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College establish a process to ensure that all disbursement information is accurately reported to the COD system. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College establish a process to ensure that all disbursement information is accurately reported to the COD system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: It was noted in COD that a disbursement date did not match the date recorded in our Anthology system; the discrepancy was by one day. Once identified, the Financial Aid team corrected the error. Unfortunately, the correction was made outside the required 15-day window. All disbursement dates have now been updated, and we have implemented a new process to ensure that all dates in Anthology and COD align. The Financial Aid team is actively monitoring this to ensure that current and future disbursement dates consistently match providing an additional reconciliation of dates. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Implemented

View Audit 388309

Finding 1174743 (2025-002)

Material Weakness 2025

Clarkson College

NE

Student Financial Aid Material Weakness Reporting

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its reporting procedures to ensure that student statuses are accurately reported to NSLDS, as required by federal regulations. Explanation of disagreement with audit finding:...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its reporting procedures to ensure that student statuses are accurately reported to NSLDS, as required by federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College completed its implementation of Anthology as a new student information system (SIS) in FY 25. Enrollment reports from the new SIS are used to update the National Student Clearinghouse and thus the NSLDS. The Registrar’s Office is working with our Anthology partner to determine issues with the enrollment dates and statuses. Moving forward, the Registrar’s Office will also do an internal audit of enrollment records between the National Student Clearinghouse, NSLDS, and our internal SIS. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented in the Spring semester of FY 2025.

View Audit 388309

Finding 1174721 (2025-001)

Material Weakness 2025

Riverside Community Care, INC

MA

Reporting Internal Control / Segregation of Duties

Head Start – Assistance Listing No. 93.600 Recommendation: Management should review internal controls to ensure required filings are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management revi...

Head Start – Assistance Listing No. 93.600 Recommendation: Management should review internal controls to ensure required filings are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management reviews reporting deadlines to ensure timely submissions. Name(s) of the contact person(s) responsible for corrective action: Patrick Chilcott, CFO Planned completion date for corrective action plan: June 2026

View Audit 388291

Finding 1174660 (2025-002)

Material Weakness 2025

Shenandoah Area Agency on Aging, INC

VA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Management agrees with the finding. Management plans to implement a process to ensure that the AMR report will be submitted accurately. If the Federal Audit Clearinghouse has questions regarding this plan, please call Cindy Donaldson, Director of Finance, at 540-635-7141.

View Audit 388226

Finding 1174650 (2025-002)

Material Weakness 2025

City of Ansonia, Connecticut

CT

Reporting

An implementation system needs to be put in place to account for vacancies in key financial positions. We recommend overlapping hiring in key positions and cross-training of individuals to allow for the regular reconciliation process to take place even though the Business Manager position is vacant....

An implementation system needs to be put in place to account for vacancies in key financial positions. We recommend overlapping hiring in key positions and cross-training of individuals to allow for the regular reconciliation process to take place even though the Business Manager position is vacant. We also recommend that a policy and procedure manual be completed and utilized.

View Audit 388193

Finding 1174631 (2025-002)

Material Weakness 2025

City of Salem School District

NJ

Cash Management Reporting Internal Control / Segregation of Duties

The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursements request, etc. School Business Administrator / Asst. School Business Administrator. 2025-2026 Fi...

The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursements request, etc. School Business Administrator / Asst. School Business Administrator. 2025-2026 Fiscal year.

View Audit 388138

Finding 1174608 (2025-004)

Material Weakness 2025

Catron County

NM

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

The grant employee that was hired in this last fiscal year resigned and there was a period that it was handled by the county manager. The county has since contracted with an outside agency to handle the grants far Catron County.

View Audit 388113

Finding 1174325 (2025-001)

Material Weakness 2025

Health West INC

ID

Reporting Significant Deficiency Internal Control / Segregation of Duties

Health Resources and Services Administration Health West, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2025. Audit period: June 01, 2024 - May 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are n...

Health Resources and Services Administration Health West, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2025. Audit period: June 01, 2024 - May 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no findings in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2025-001 Health Center Program Cluster – Assistance Listing 93.224/93.527 Recommendation: CLA recommends implementation of an enhanced review process prior to UDS submission. Action taken in response to finding: Health West will implement a dual review process prior to the UDS submission. Name of the contact person responsible: Melissa Myers, CFO Planned completion date: Health West will make this effective for the 2025 UDS report. If the Health Resources and Services Administration has questions regarding this plan, please call Melissa Myers, CFO at (208) 232-7862.

View Audit 388083

Finding 1174322 (2025-002)

Material Weakness 2025

Detroit Community Health Connection, INC

MI

Reporting § 200.512

This years single audit was not sent timely due to the transition in the finance department and an oversight by staff and our auditors. This report should have been filed timely but we did not start working on the single audit until well after the fiscal year-end. This is an oversight that cannot ha...

This years single audit was not sent timely due to the transition in the finance department and an oversight by staff and our auditors. This report should have been filed timely but we did not start working on the single audit until well after the fiscal year-end. This is an oversight that cannot happen again.

View Audit 388079

Finding 1174318 (2025-001)

Material Weakness 2025

Laredo College

TX

Student Financial Aid Reporting

Corrective Action Plan

View Audit 388074

Finding 1174318 (2025-001)

Material Weakness 2025

Laredo College

TX

Student Financial Aid Reporting

CORRECTIVE ACTION PLAN

View Audit 388074

Finding 1174318 (2025-001)

Material Weakness 2025

Laredo College

TX

Student Financial Aid Reporting

Federal Program: Student Financial Aid Cluster

View Audit 388074

Finding 1174318 (2025-001)

Material Weakness 2025

Laredo College

TX

Student Financial Aid Reporting

-ALN 84.063

View Audit 388074

Finding 1174318 (2025-001)

Material Weakness 2025

Laredo College

TX

Student Financial Aid Reporting

Finding No. 2025-001 — Significant Deficiency

View Audit 388074

Finding 1174318 (2025-001)

Material Weakness 2025

Laredo College

TX

Student Financial Aid Reporting

— Special Tests and Provisions-Enrollment Reporting

View Audit 388074

Finding 1174318 (2025-001)

Material Weakness 2025

Laredo College

TX

Student Financial Aid Reporting

Criteria: Federal regulations and related guidance governing Title IV student aid programs require schools to report the enrollment of students who receive federal student aid (U.S. Department of Education, National Student Loan Data System (NSLDS) Enrollment Reporting Guide, November 2022, Chapter ...

Criteria: Federal regulations and related guidance governing Title IV student aid programs require schools to report the enrollment of students who receive federal student aid (U.S. Department of Education, National Student Loan Data System (NSLDS) Enrollment Reporting Guide, November 2022, Chapter 2). At a minimum, schools are required to certify enrollment every 60 days and respond within 15 days of the date that NSLDS sends a roster file to the school or its third-party servicer. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

View Audit 388074

Finding 1174318 (2025-001)

Material Weakness 2025

Laredo College

TX

Student Financial Aid Reporting

Laredo College (College) uses the services of the National Student Clearinghouse (NSC) to report status changes to NSLDS. Under this arrangement, the college reports all students enrolled and their status to NSC. NSC then identifies any changes in status and reports those changes to NSLDS when requi...

Laredo College (College) uses the services of the National Student Clearinghouse (NSC) to report status changes to NSLDS. Under this arrangement, the college reports all students enrolled and their status to NSC. NSC then identifies any changes in status and reports those changes to NSLDS when required. Although the college uses the services of the NSC, the College still has the primary responsibility for ensuring any changes in student enrollment status is reported accurately and in a timely manner (NSLDS Enrollment Reporting Guide, November 2022, Chapter 3).

View Audit 388074

Finding 1174318 (2025-001)

Material Weakness 2025

Laredo College

TX

Student Financial Aid Reporting

Condition: For 18 out of 25 (72 percent) students tested, the college did not accurately and timely report enrollment status changes to NSLDS. Specifically:

View Audit 388074

Corrective Action Plans

Filters