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Corrective Action Plans

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Finding 554058 (2024-002)
Significant Deficiency 2024
Southern Union State Community College
AL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Student exceptions were caused by a coding error within the Banner reporting system. Upon discovery, the errors were promptly reviewed and corrected subsequent to year end. The necessary adjustments were made to the enrollment data, and the corrected information was submitted to the appropriate fede...
Student exceptions were caused by a coding error within the Banner reporting system. Upon discovery, the errors were promptly reviewed and corrected subsequent to year end. The necessary adjustments were made to the enrollment data, and the corrected information was submitted to the appropriate federal and state agencies in compliance with reporting requirements. The Financial Aid Director and Registrar will work closely together to continue to monitor the withdrawal process put in place after the finding was identified in the 2023 fiscal year.
View Audit 352725
Finding 554051 (2024-002)
Significant Deficiency 2024
Heart of Iowa Regional Transit Agency
IA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring
We will update our Accounting Policy Manual, and create formal time tracking procedures for staff.
We will update our Accounting Policy Manual, and create formal time tracking procedures for staff.
View Audit 352712
Finding 554050 (2024-001)
Significant Deficiency 2024
Heart of Iowa Regional Transit Agency
IA
Reporting
We will update our Accounting Policy Manual and establish additional internal controls.
We will update our Accounting Policy Manual and establish additional internal controls.
View Audit 352712
Nbc-Usa, Housing, Inc., Thirteen
OH
Procurement, Suspension & Debarment HUD Housing Programs Reporting
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and was able to obtain the UEI in order to complete and submit the 2022 and 2023 data collection forms. S3800-130 Response Indicator Agree S3800-140 Completion Date November 25, 2024 S38...
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and was able to obtain the UEI in order to complete and submit the 2022 and 2023 data collection forms. S3800-130 Response Indicator Agree S3800-140 Completion Date November 25, 2024 S3800-150 Response N/A S3800-160 Contact Person First Name Jill S3800-180 Contact Person Last Name Kolb
View Audit 352658
Finding 554036 (2024-008)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-008 Year-end Bank Reconciliations Planned Corrective Action: Part of CLA’s role will be to provide an additional layer of internal control through monthly review of workpapers and reconciliations prepared by NWSOCO staff. Additionally, CLA is mentoring the CFO to help with her p...
Finding Number: 2024-008 Year-end Bank Reconciliations Planned Corrective Action: Part of CLA’s role will be to provide an additional layer of internal control through monthly review of workpapers and reconciliations prepared by NWSOCO staff. Additionally, CLA is mentoring the CFO to help with her professional development and management of the finance function. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
Finding 554035 (2024-007)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-007 Restricted Grants and Contributions Planned Corrective Action: The software has the ability to support our Compliance Officer and Financial Compliance Coordinator in tracking and maintaining all grant-related transactions to ensure we are upholding compliance with our granto...
Finding Number: 2024-007 Restricted Grants and Contributions Planned Corrective Action: The software has the ability to support our Compliance Officer and Financial Compliance Coordinator in tracking and maintaining all grant-related transactions to ensure we are upholding compliance with our grantors. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
Finding 554034 (2024-006)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-006 Due To/Due from Accounts Not Reconciled Timely Planned Corrective Action: The software will also process the due to/from transactions between multiple entities that are automative and will record the due to/from entry once a transaction that is related to multiple entities i...
Finding Number: 2024-006 Due To/Due from Accounts Not Reconciled Timely Planned Corrective Action: The software will also process the due to/from transactions between multiple entities that are automative and will record the due to/from entry once a transaction that is related to multiple entities is entered into the system. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
Finding 554033 (2024-005)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-005 Lack of Separate Cash Accounts for Southern Colorado Community Lending Planned Corrective Action: The implementation of our new accounting software, Sage Intacct, will automate intercompany transactions. Additionally, management intends to review all bank accounts, consolida...
Finding Number: 2024-005 Lack of Separate Cash Accounts for Southern Colorado Community Lending Planned Corrective Action: The implementation of our new accounting software, Sage Intacct, will automate intercompany transactions. Additionally, management intends to review all bank accounts, consolidate or add accounts, as appropriate, and settle intercompany balances in a timely manner in fiscal year 2024-2025. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 08/01/2025
View Audit 352642
Finding 554032 (2024-004)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Material Weakness Reporting Internal Control / Segregation of Duties
Finding Number: 2024-004 Separate Trial Balances Planned Corrective Action: The new accounting software is more complex and can maintain the growth of the organization. Sage Intacct has the functionality to operate and maintain multiple sets of books. Currently NWSOCO has 3 entities that will be sep...
Finding Number: 2024-004 Separate Trial Balances Planned Corrective Action: The new accounting software is more complex and can maintain the growth of the organization. Sage Intacct has the functionality to operate and maintain multiple sets of books. Currently NWSOCO has 3 entities that will be separated and will be able to pull a trial balance for each entity. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
Finding 554031 (2024-003)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness
Finding Number: 2024-003 Real Estate Held for Sale and Development Tracking Planned Corrective Action: NWSOCO is in the process of implementing a new accounting software named Sage Intacct. This software has the capability to track and manage all transactions to help with the balancing of all real e...
Finding Number: 2024-003 Real Estate Held for Sale and Development Tracking Planned Corrective Action: NWSOCO is in the process of implementing a new accounting software named Sage Intacct. This software has the capability to track and manage all transactions to help with the balancing of all real estate held for sale transactions to the general ledger. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
Finding 554030 (2024-002)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-002 Lack of a Formal Process to Identify and Evaluate Loan Impairment Planned Corrective Action: To reduce the risk of misstatement and inadequate loan loss reserves, NWSOCO has worked with the lending board to develop a tool for evaluating loan impairment that considers the del...
Finding Number: 2024-002 Lack of a Formal Process to Identify and Evaluate Loan Impairment Planned Corrective Action: To reduce the risk of misstatement and inadequate loan loss reserves, NWSOCO has worked with the lending board to develop a tool for evaluating loan impairment that considers the delinquency of the loan, the value of collateral, and the cost of sale of secured collateral. This document will be used going forward when considering action to be taken on delinquent loans. NWSOCO`s lending guidelines and policies state that the Southern Colorado Community Lending (SCCL) Board of Directors will review all delinquent loans monthly and will make the recommendation on the action that NWSoCo will take to rectify delinquent loans. Furthermore, the SCCL Board will review and create new loss projections based on the current expected credit loss (CECL) model as required under ASU 2016-13. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
Finding 554029 (2024-001)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-001 Monthly Reconciliation and Closing Procedures Planned Corrective Action: NeighborWorks Southern Colorado (NWSOCO) with the support of our new CFO consulting firm, CLA Connect, is improving the year- and month-end reconciliation process in several ways. The firm brings in spe...
Finding Number: 2024-001 Monthly Reconciliation and Closing Procedures Planned Corrective Action: NeighborWorks Southern Colorado (NWSOCO) with the support of our new CFO consulting firm, CLA Connect, is improving the year- and month-end reconciliation process in several ways. The firm brings in specialized expertise with a fresh perspective to help identify inefficiencies and implement new processes and best practices moving forward. The new processes will streamline our workflows, ensuring all financial transactions are recorded and reconciled promptly for months and years end. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
Finding 554027 (2024-007)
Material Weakness 2024
Inglewood Unified School District
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
The District acknowledges this finding and is committed to strengthening internal controls to ensure compliance with federal time accounting requirements. The State and Federal Programs Department has received training on Time and Effort procedures, and additionally training is being provided to sch...
The District acknowledges this finding and is committed to strengthening internal controls to ensure compliance with federal time accounting requirements. The State and Federal Programs Department has received training on Time and Effort procedures, and additionally training is being provided to school sites to reinforce accurate time certification and documentation for federal fund expenditures. To address the deficiencies, the district will shift from an annual to a monthly reconciliation process, ensuring that employee salaries charged to Title I accurately reflect actual work performed. The State and Federal Programs Department will collaborate with the Budget Department to systematically track employees funded through Title I and verify that all required PARs are completed and maintained.
View Audit 352638 Questioned Costs: $1
Finding 554026 (2024-006)
Material Weakness 2024
Inglewood Unified School District
CA
Questioned Costs Reporting Internal Control / Segregation of Duties
The District acknowledges this finding and is committed to strengthening controls over graduation cohort documentation. To address this, we will provide targeted training for school site staff on proper cohort coding, allowable documentation, and compliance requirements. Additionally, we will implem...
The District acknowledges this finding and is committed to strengthening controls over graduation cohort documentation. To address this, we will provide targeted training for school site staff on proper cohort coding, allowable documentation, and compliance requirements. Additionally, we will implement a standardized review process to ensure that all student cohort removals have appropiate supporting records and are retained in a centralilzed system for audit purposes. To further enhance compliance, the District will conduct periodic internal audits to verify accuracy of past and future cohort removals, updating records as necessary. Clear procedural guidelines will be established, and a designated compliance team will oversee adherence to these protocols. These corrective actions will ensure accurate graduation reporting and prevent the recurrence of this issue.
View Audit 352638 Questioned Costs: $1
Finding 554000 (2024-004)
Significant Deficiency 2024
Family Guidance Center of Alabama, Inc.
AL
Reporting Allowable Costs / Cost Principles Significant Deficiency
Each grant's financial report will be reviewed and approved each month, whether or not it is submitted to a funder. Individual Responsible Debbie Pinnock Completion Date Plan to be implemented as soon as possible.
Each grant's financial report will be reviewed and approved each month, whether or not it is submitted to a funder. Individual Responsible Debbie Pinnock Completion Date Plan to be implemented as soon as possible.
View Audit 352634
Finding 553998 (2024-002)
Significant Deficiency 2024
Family Guidance Center of Alabama, Inc.
AL
Reporting Subrecipient Monitoring Significant Deficiency
The required semi-annual and annual reports have been prepared and submitted as of date of audit issuance. The reporting dates and processes will be documented to ensure timely submission in future. The responsibility for tracking and monitoring dates has transitioned to the new Assistant Executive ...
The required semi-annual and annual reports have been prepared and submitted as of date of audit issuance. The reporting dates and processes will be documented to ensure timely submission in future. The responsibility for tracking and monitoring dates has transitioned to the new Assistant Executive Director. Individual responsible Debbie Pinnock Completion Date Plan has been implemented as of date of audit submission.
View Audit 352634
Finding 553975 (2024-003)
Material Weakness 2024
Desert Aids Project, Inc.
CA
Allowable Costs / Cost Principles Material Weakness Reporting
Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Reporting – Material Weakness in Internal Control over Compliance Finding Summary Certain tables within the Universal Data System (UDS) Report did not reconcile to DAP...
Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Reporting – Material Weakness in Internal Control over Compliance Finding Summary Certain tables within the Universal Data System (UDS) Report did not reconcile to DAP Health, Inc. supporting information. The tables that did not reconcile to the supporting information include Table 4, Selected Patient Characteristics, and Table 5, Staffing and Utilization. Table 4 reports the total number of patients seen while Table 5 reports the number of clinic visits by the various types of providers. The primary causes of the differences were due to DAP Health, Inc. acquiring a large entity during the year which used a different Electronic Health Record System. The combination of bringing together information from two different systems caused the reporting to be more complicated. In addition, certain supporting documentation used to prepare the UDS report was not maintained. The review process for the UDS report was also not functioning properly. Responsible Individuals Rigo Garcia, Analytics Manager and Bill Lee, Director of Information Management Status Management of DAP Health, Inc. has already converted the 25 acquired clinics to the DAP Health, Inc. Electronic Health System, which streamlined the process for the preparation of the UDS Report for the calendar year ending December 31, 2024. In addition, management has implemented new procedures requiring supporting documentation to be maintained. Management has also implemented a formalized review procedure for the UDS Report prior to submission. Anticipated Completion Date March 31, 2025
View Audit 352630
Finding 553974 (2024-002)
Material Weakness 2024
Desert Aids Project, Inc.
CA
HUD Housing Programs Material Weakness Reporting
Department of Housing and Urban Development Federal Financial Assistance Listing #14,421 Housing Opportunities for Person with AIDS (HOPWA) Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary Internal controls were not in place to ensure that ...
Department of Housing and Urban Development Federal Financial Assistance Listing #14,421 Housing Opportunities for Person with AIDS (HOPWA) Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary Internal controls were not in place to ensure that the monthly expenditure information that was summarized and used to prepare the Consolidate Annual Performance and Evaluation Report (Consolidated APR/CAPER) was reconciled to the general ledger which led to differences between the expenditures reported in the Consolidated APR/CAPER and the actual expenditures reflected in the general ledger. In addition, internal controls were not in place to ensure review of the supporting documentation and the Consolidated APR/CAPER prior to submission. Responsible Individuals Monica Atchison, Housing Manager, and JW Guay, Grants Accounting Manager Status Management of DAP Health, Inc. has already corrected the reports and submitted updated reports to the granting agency. We have also implemented additional procedures to review program required reporting between Program and Finance Leadership to ensure amounts reported reconcile to the general ledger prior to submission. Anticipated Completion Date March 31, 2025
View Audit 352630
Finding 553964 (2024-002)
Significant Deficiency 2024
University of Western States
OR
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Identifying Number: 2024-002 Finding: Special Tests: Enrollment Reporting – Improper Reporting of Withdrawal Date Applicable Regulation: Per the National Student Loan Data System (NSLDS) enrollment reporting guide (Section 4.4.3) when a student withdraws during a term, the effective date for the wi...
Identifying Number: 2024-002 Finding: Special Tests: Enrollment Reporting – Improper Reporting of Withdrawal Date Applicable Regulation: Per the National Student Loan Data System (NSLDS) enrollment reporting guide (Section 4.4.3) when a student withdraws during a term, the effective date for the withdrawn status is the withdrawal date used by the Institution in accordance with 34 CFR 668.22. Finding: 3 out of a total of 24 students tested for enrollment reporting in NSLDS had an incorrect date listed as the effective date of the student’s enrollment status. Summary: During our enrollment testing, we noted that the effective date of withdrawal in NSLDS for 3 students tested was incorrectly listed as the date of determination by UWS instead of the withdrawal date determined in accordance with 34 CFR 668.22. Internal controls in place did not identify the errors. Three students with incorrect enrollment reporting dates were due to the student’s out of school status treated by the relevant University department as an unofficial withdrawal instead of an official withdrawal for enrollment reporting purposes. The Dates of Determination were therefore used incorrectly. Corrective Action Planned or Taken: The University of Western States has updated its policy for all out of school and reporting for all out of school students. Additionally, an internal Decision Tree resource document has also been created for use when processing student withdrawals and reporting student statuses. All out of school students will have the appropriate out of school date selected and submitted for enrollment roster reporting based on the updated policy and the supplemental Decision Tree. UWS staff has also reviewed all students and confirms reporting statuses align with the updated policy. Contact Person: Michelle Miller, Senior Vice President of Enrollment Management mmiller10@tcsedsystem.edu Anticipated Completion Date: September 17, 2024
View Audit 352615
Finding 553962 (2024-004)
Significant Deficiency 2024
City of Quincy, Illinois
IL
Reporting Internal Control / Segregation of Duties
Finding 2023-004: Finding 2023-004: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we not...
Finding 2023-004: Finding 2023-004: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we noted that the City was not completing, reviewing, and submitting the necessary reports outlined in the Compliance Requirements shown in Uniform Guidance (2 CFR Part 200) for the Airport Improvement Program. Plan: The City Comptroller will meet with the Airport Director regularly to discuss the necessary reports required to be submitted to stay in compliance with the federal funding agency’s grant requirements. Prior to submission, the City Comptroller will review the reports with the Airport Director and then the necessary reports should be submitted on time and contain all the necessary information as outlined in the granting agency’s compliance requirements. Anticipated Date of Completion: Fiscal Year Ending April 30, 2025
View Audit 352614
Finding 553961 (2024-003)
Significant Deficiency 2024
City of Quincy, Illinois
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding 2024-003: Grant Reporting, Reconciliation, and Monitoring Condition: During audit fieldwork, we noted that the City does not reconcile grants throughout the fiscal year, thus requiring many journal entries to properly adjust revenues and record grant accruals and deferrals at year-end. Plan:...
Finding 2024-003: Grant Reporting, Reconciliation, and Monitoring Condition: During audit fieldwork, we noted that the City does not reconcile grants throughout the fiscal year, thus requiring many journal entries to properly adjust revenues and record grant accruals and deferrals at year-end. Plan: The City Comptroller’s Office and the Treasurer’s Office will act together as a central location for grant activity. The appropriate offices will work together with each of the City’s departments to reconcile and appropriately manage and report grant activity throughout the year. Anticipated Date of Completion: Fiscal Year Ending April 30, 2025
View Audit 352614
Finding 553960 (2024-002)
Significant Deficiency 2024
City of Quincy, Illinois
IL
Reporting Internal Control / Segregation of Duties
Finding 2024-002: Material Journal Entries Condition: During audit fieldwork, our testing resulted in material journal entries to be posted to properly state the City’s financial statements. Plan: The City Comptroller, along with staff, will review year-end adjustments as part of the audit preparati...
Finding 2024-002: Material Journal Entries Condition: During audit fieldwork, our testing resulted in material journal entries to be posted to properly state the City’s financial statements. Plan: The City Comptroller, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork Anticipated Date of Completion: Fiscal Year Ending April 30, 2025
View Audit 352614
Finding 553959 (2024-001)
Material Weakness 2024
City of Quincy, Illinois
IL
Reporting Internal Control / Segregation of Duties
Finding 2024-001: Material Restatement to Capital Assets and Accounts Payable Condition: During our current year-end audit fieldwork, our testing resulted in a material restatement of Capital Assets and Accounts Payable. Plan: The City will implement effective internal controls in order to provide a...
Finding 2024-001: Material Restatement to Capital Assets and Accounts Payable Condition: During our current year-end audit fieldwork, our testing resulted in a material restatement of Capital Assets and Accounts Payable. Plan: The City will implement effective internal controls in order to provide an accurate assessment of reporting requirements for year-end balances. This implementation of improved controls would result in the appropriate recognition of financial reporting requirements Anticipated Date of Completion: Fiscal Year Ending April 30, 2025
View Audit 352614
Massachusetts School of Law at Andover, INC
MA
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility
AUDIT FINDING Finding 2024-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor's finding and identification of a deficiency in our internal controls. ACTIONS TAKEN OR PLANNED We will increase internal controls to ensure all NSLDS status ...
AUDIT FINDING Finding 2024-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor's finding and identification of a deficiency in our internal controls. ACTIONS TAKEN OR PLANNED We will increase internal controls to ensure all NSLDS status reporting is done correctly. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately
View Audit 352568
Finding 553819 (2024-001)
Significant Deficiency 2024
Lss Manor, Inc. - New Berlin
WI
Questioned Costs HUD Housing Programs Reporting
The Project received the necessary approval from HUD for a withdrawal from the reserve for replacement, however the withdrawal was duplicated and taken out of the reserve for replacement twice. The amount of questioned costs Totaled $4,906 during the year ended December 31, 2024. LSS identified the...
The Project received the necessary approval from HUD for a withdrawal from the reserve for replacement, however the withdrawal was duplicated and taken out of the reserve for replacement twice. The amount of questioned costs Totaled $4,906 during the year ended December 31, 2024. LSS identified the duplication of the HUD approved reserve for replacement withdrawal and properly corrected the reserve for replacement bank account balance in March 2025. The LSS finance team is taking ownership for the request for replacement reserve process from operations during 2025 and also updated the online banking dual control process during March 2025. Once we receive HUD approval for future reserve requests, we will review the general ledger for the previous reserve for replacement activity prior to releasing cash within the banking system. Anticipated Completion Date: March 2025 Responsible Contact Person: Randy Oleszak CFO 414-246-2353
View Audit 352493 Questioned Costs: $1
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