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Corrective Action Plans

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Finding 561955 (2024-003)
Significant Deficiency 2024
Logan View Public Schools District 27-0594
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related not disclosures. The District also uses analytic procedures, and other procedures determined necessary.
The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related not disclosures. The District also uses analytic procedures, and other procedures determined necessary.
View Audit 357561
Finding 561950 (2024-004)
Significant Deficiency 2024
Union College
NE
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303
Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system. This report will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database Syste...
Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system. This report will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database System (NSLDS), and any necessary corrections will be made immediately. Timeline for Implementation of Corrective Action Plan: These corrective actions are being implemented in Spring 2025.
View Audit 357554
Finding 561903 (2024-002)
Significant Deficiency 2024
Tompkins Cortland Community College
NY
Cash Management Reporting
Tompkins cortland community college will pass a resolution this summer requiring the comptroller's Department to reconcile monthly all accounts restricted and unrestricted in the college. ln turn the Comptroller and eventualty the vice president of Finance will be responsible to verify that the Ledg...
Tompkins cortland community college will pass a resolution this summer requiring the comptroller's Department to reconcile monthly all accounts restricted and unrestricted in the college. ln turn the Comptroller and eventualty the vice president of Finance will be responsible to verify that the Ledger and subsidiary Ledgers are correct and fairly state the accurate financial picture of the College. The assistant comptroller will be reconciling all the college operating, capital and restricted accounts. There will be a process giving them until the 15h of every month to reconcile to the college's General Ledger. The comptroller will be signing off at all the reconciliations and relevant entries ensuring accuracy and completenessof the accounting records for the college and between component units. The principal account clerk will be reconciling all the restricted and unrestricted accounts for the Foundation and the FSA. The employee will have until the 15th of every month to reconcile all the accounts including all the Foundaiion and FSA general Ledgers. The comptroller will review and sign off on all the reconciliations and relevant journal entries ensuring accuracy and completeness of the accounting records for the Foundation, FSA and between component units. component units.
View Audit 357552
Finding 561899 (2024-003)
Significant Deficiency 2024
Lee Elderly Housing Corporation
MA
Allowable Costs / Cost Principles Cash Management HUD Housing Programs
Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...
Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process. Person Responsible for Corrective Action: Chief Financial Officer
View Audit 357549
Finding 561898 (2024-003)
Significant Deficiency 2024
Christian Center Housing Corporation
MA
HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment
Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...
Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process. Person Responsible for Corrective Action: Chief Financial Officer
View Audit 357548
Finding 561897 (2024-004)
Significant Deficiency 2024
Holy Family Housing Corporation
MA
Questioned Costs HUD Housing Programs Reporting
Planned Corrective Action: Property managers track eligible invoices and submit periodic requests for reimbursement from replacement reserves. During a staff transition in the position, an invoice was inadvertently included in two requests. Planned Implementation Date of Corrective Action: Fiscal ye...
Planned Corrective Action: Property managers track eligible invoices and submit periodic requests for reimbursement from replacement reserves. During a staff transition in the position, an invoice was inadvertently included in two requests. Planned Implementation Date of Corrective Action: Fiscal year ended 2025, accounting will review reimbursement requests do not include duplicative invoices.
View Audit 357547 Questioned Costs: $1
Finding 561896 (2024-003)
Significant Deficiency 2024
Holy Family Housing Corporation
MA
HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment
Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...
Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process.
View Audit 357547
Finding 561894 (2024-003)
Significant Deficiency 2024
US Water Alliance
WA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Action taken: Effective immediately, management has implemented a control for FFATA reporting filing and review process. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: March 12, 2025
Action taken: Effective immediately, management has implemented a control for FFATA reporting filing and review process. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: March 12, 2025
View Audit 357546
Finding 561893 (2024-002)
Significant Deficiency 2024
US Water Alliance
WA
Reporting § 200.328
Action taken: Effective immediately, management has implemented a new federal grant reporting calendar to track the due dates for SF-425 and other federal reporting requirements. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, ...
Action taken: Effective immediately, management has implemented a new federal grant reporting calendar to track the due dates for SF-425 and other federal reporting requirements. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: March 12, 2025
View Audit 357546
Finding 561883 (2024-001)
Significant Deficiency 2024
Community Memorial Health System
CA
HUD Housing Programs Reporting Significant Deficiency
As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended December 31, 2024. Finding 2024-001 – Significant deficiency in internal controls over compliance and noncompl...
As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended December 31, 2024. Finding 2024-001 – Significant deficiency in internal controls over compliance and noncompliance over submission of required reports: The Hospital Regulatory Agreement requires the following to be filed with HUD and Lender: (i) Annual audited financial statements from a certified public accountant or other person acceptable to HUD in accordance with program obligations. (ii) Board-certified annual financial statements within 120 days following the close of the borrower’s fiscal year if the annual audited financial statements have not yet been provided to HUD and Lender, or anytime at HUD’s and Lender’s request. (iii) Monthly unaudited financial statements 40 days following the end of the month, in accordance with program obligations, until final endorsement has occurred, or at HUD’s request. (iv) Quarterly unaudited financial statements and utilization statistics within 40 days following the end of each quarter of the borrower’s fiscal year, in accordance with program obligations. Although board approval was received prior to the due date, the annual board-certified financial statements were submitted five days (three business days) after the deadline required by the Hospital Regulatory Agreement. Management did not have effective internal controls in place to ensure the report was submitted in accordance with the Hospital Regulatory Agreement. Corrective Action Planned: Although the circumstances were unique due to implementation of a new electronic health record system, additional personnel will be involved to ensure redundancy, completion, and compliance with the annual reporting requirement. Anticipated Completion Date: 5/30/2025 Responsible Party for Corrective Action: Vince Wong, Senior Director of Finance
View Audit 357538
Finding 561882 (2024-005)
Significant Deficiency 2024
City of Desert Hot Springs
CA
Reporting Matching / Level of Effort / Earmarking Program Income
Finding 2024-005 Reporting – Internal Control over Reporting City will incorporate regular reconciliations of ARPA Expenditures to ensure better tracking and accurate reporting. To comply with reporting requirements the City will be revising the SLFRF reporting for the upcoming year due on April 30,...
Finding 2024-005 Reporting – Internal Control over Reporting City will incorporate regular reconciliations of ARPA Expenditures to ensure better tracking and accurate reporting. To comply with reporting requirements the City will be revising the SLFRF reporting for the upcoming year due on April 30, 2025 to reflect the appropriate amounts. Furthermore, a final reconciliation with all applicable back-up will be provided to the Finance Manager by the Finance Management Analyst for review and approval prior to submission to ensure accurate reporting. Responsible Person: Finance Manager Expected Implementation: July 1, 2025
View Audit 357537
Pojoaque Valley School District
NM
Reporting § 200.50
2024-003 Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by ...
2024-003 Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year.
View Audit 357528
Finding 561845 (2024-001)
Material Weakness 2024
Wpc Housing Corp. Danford Hall Apartments
MO
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 29, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 29, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended February 28, 2023. Finding 2024-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Rental and Cooperative Housing (Section 221(d)(4)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will ensure that the accounts reconcile to source documents as part of our month-end closing process. Anticipated Completion Date September 30, 2024
View Audit 357505
Finding 561844 (2024-002)
Significant Deficiency 2024
Teachers College, Columbia University
NY
Student Financial Aid Reporting Significant Deficiency
2024-002 Special Tests (Enrollment Reporting) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460 (9/1/2023-8/31/2024) Finding Type: Significant Deficiency and Noncompliance Responsible personnel...
2024-002 Special Tests (Enrollment Reporting) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460 (9/1/2023-8/31/2024) Finding Type: Significant Deficiency and Noncompliance Responsible personnel: Christopher Nieves, Registrar, ctn2114@tc.columbia.edu, 212 678-4056 Corrective Action Plan: The College identified that the periodic degree record submission process to the Clearinghouse was not fully and accurately updating a student’s status at NSLDS from the prior status to Graduated. These students were not included on the Clearinghouse standard error resolution reports for review and timely correction by the College and therefore, the student status change(s) will also reflect a late certification. The Office of the Registrar consulted with the Clearinghouse which identified a universal limitation with the DegreeVerify service. Despite the College’s accurate and timely submission of degree conferral data, the process did not apply a Graduated enrollment status for students awarded multiple and similar level degrees and/or for students who have multiple enrollment records for more than one academic program. To address this issue, and with the Clearinghouse’s guidance, a manual correction process for the student population was implemented and is available through a separate section on their dashboard. Designated staff in the Registrar’s Office initiated enrollment history corrections through this process. As DegreeVerify reporting is conducted on a monthly basis by the College, manual corrections will also be processed monthly aligning with the submission schedule. Any necessary corrections will be completed directly following the Clearinghouse’s confirmation that the latest report has posted to the dashboard. This will ensure that all graduation statuses will be accurately and timely reflected and consistent across the College’s records and Campus and Program-Level records in NSLDS going forward. Additionally, while graduated status was not timely applied for these students, withdrawal status records were reported and available within the allowable grace period resulting in proper timing for entering federal loan repayment status.
View Audit 357504
Finding 561843 (2024-001)
Material Weakness 2024
Teachers College, Columbia University
NY
Student Financial Aid Reporting Subrecipient Monitoring
2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Di...
2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Director of Financial Aid, act2156@tc.columbia.edu, 212 678-3654 Corrective Action Plan: In September 2023, the College identified a technical issue with the manual reporting process for student loan disbursements to COD and determined the existing solution was only partially functioning at that time. While some loan activity was timely and properly reported to COD, other student disbursement transactions were stalled and reported after the 15-calendar day requirement. At that time, the College’s ERP, Banner, job submission process for disbursement reporting to COD was manually initiated by the Office of Financial Aid. The resulting reports were then uploaded through the DOE’s EDconnect, a Windows based software application, using WinSCP file transfer (the same process was used for return files from COD). After an evaluation, it was determined that a new solution and process was required to ensure proper, complete and timely reporting under the regulations. The reporting process was redesigned in October 2023 as part of a plan to automate loan origination and now functions through Automic, a workload automation software. Instead of manually generated files and upload / receipt through EDconnect, student loan disbursement records are now automated to/from COD using TDClient, which is a command software for sending and receiving student aid related information through the DOE’s Student Aid Internet Gateway (SAIG). The new process regularly transfers loan disbursement data to COD. However, the College also determined that a prescheduled pause in the Automic loan origination process at the end of the fiscal year 2024 academic year (in August 2024), which was established in accordance with the regulations, also inadvertently paused loan disbursement reporting and resulted in late submissions. The Office of Financial Aid has also remedied this issue by adding non-standard reporting days to the standard calendar. Along with more frequent and recurring reconciliations of Banner to COD loan disbursement data and ensuring the continuation of disbursement reporting after loan originations are paused at the end the academic year, the College does not anticipate any further late reporting matters and expects all future disbursement data to be reported within 15 calendar days.
View Audit 357504
Finding 561839 (2024-001)
Significant Deficiency 2024
New Jersey Audubon Society
NJ
Reporting Internal Control / Segregation of Duties
The Society has limited staff resources and has relied on essential staff to review and submit reports. As a result of the audit finding, the Society has established a process for documenting deadlines, reviewing and approving programmatic and financial reports before submission, and archival of doc...
The Society has limited staff resources and has relied on essential staff to review and submit reports. As a result of the audit finding, the Society has established a process for documenting deadlines, reviewing and approving programmatic and financial reports before submission, and archival of documentation in shared digital folders.
View Audit 357498
Boys and Girls Clubs of Puerto Rico INC
PR
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Developing and enforcing a structured reporting calendar. b. Allocating dedicated resources to support audit preparation. c. Establishing internal checkpoints to monitor progress and en...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Developing and enforcing a structured reporting calendar. b. Allocating dedicated resources to support audit preparation. c. Establishing internal checkpoints to monitor progress and ensure accountability. d. Ensure future submissions meet the required deadlines.
View Audit 357482
Boys and Girls Clubs of Puerto Rico INC
PR
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employe...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employees will receive structured guidance on using reporting systems and meeting compliance requirements. d. Regular check-ins between employees and supervisors will support learning and alignment with goals. e. Automated reminders will help staff track deadlines and report milestones.
View Audit 357482
Jewish Community Alliance of Southern Maine
ME
Reporting Internal Control / Segregation of Duties
With the changes we have implemented to correct the timeliness of submissions, this will enable me to do the SEFA in a timely and accurate manner.
With the changes we have implemented to correct the timeliness of submissions, this will enable me to do the SEFA in a timely and accurate manner.
View Audit 357480
Jewish Community Alliance of Southern Maine
ME
Subrecipient Monitoring Reporting
As the CFO, I have taken on the responsibility of the financial reporting and the CEO will directly oversee the programmatic reporting.
As the CFO, I have taken on the responsibility of the financial reporting and the CEO will directly oversee the programmatic reporting.
View Audit 357480
Geneva Cusd 304
IL
Reporting
The District will implement a process to track the submission time of the data collection from and audit package.
The District will implement a process to track the submission time of the data collection from and audit package.
View Audit 357434
Finding 561728 (2024-001)
Material Weakness 2024
City of Coachella
CA
Subrecipient Monitoring Reporting
City to correct the noted deficiencies through additional review process: • The Finance Department and Grants Management will train additional staff to mitigate the effect of the staff turnover.
City to correct the noted deficiencies through additional review process: • The Finance Department and Grants Management will train additional staff to mitigate the effect of the staff turnover.
View Audit 357365
West Chicago Elementary School - District 33
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 357364
Finding 561719 (2024-001)
Significant Deficiency 2024
Point Park University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Point Park University submits the following corrective action plan for the year ended August 31, 2024. Finding 2024-001 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National S...
Point Park University submits the following corrective action plan for the year ended August 31, 2024. Finding 2024-001 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National Student Clearinghouse (NSC) to transmit enrollment information to the National Student Loan Data System (NSLDS). The University determined that students reported with incorrect status’s, students reported late, and students not reported; were due to incorrect formatting on an internally generated system report causing the status information to be incorrect. In addition, a final review of the information submitted to the NSC and the NSLDS did not take place. The following procedures have been implemented to ensure accurate reporting in the future. The internally generated report submitted to the NSC was modified to properly include all students enrolled and to correct all formatting errors which affected the student enrollment status. Once the report is submitted to the NSC, the Registrar will verify the total required enrolled students agrees with the total number of students received by the NSC. The Registrar will then correct any errors the NSC reports back to Point Park before submission to the NSLDS. After every submission, the Registrar performs a sample audit from Point Park’s system information and compares it to both the final information submitted to both the NSC and the NSLDS to make any final necessary corrections. The audit procedure is verified by management. Anticipated Completion Date: April 15, 2025 Name of Responsible Person: George Santucci, Director of Financial Aid
View Audit 357358
Finding 561712 (2024-001)
Significant Deficiency 2024
The Chamber Foundation
ND
Reporting
2024-001 - Reporting Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation will ensure records are reconciled and available for...
2024-001 - Reporting Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation will ensure records are reconciled and available for audit within a timely manner of year end. Planned implementation date of corrective action: May 27, 2025
View Audit 357357
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