Corrective Action Plans

Finding 1165198 (2025-004)

Material Weakness 2025

AK

Cash Management Reporting School Nutrition Programs

Finding 2025-004 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Records will be reviewed monthly by two individuals to ensure they are complete. Back up documentation shall be kept in a secure location where at least two oth...

Finding 2025-004 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Records will be reviewed monthly by two individuals to ensure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Completion Date: Fiscal Year 2026

View Audit 375473

Finding 1165195 (2025-001)

Material Weakness 2025

Southern Wesleyan University

SC

Reporting Student Financial Aid Eligibility

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Will need to meet with academic records and determine if Doctorate program Dissertation 1-hour course can be coded and reported as full time to NSLDS Person Responsible for Corrective Action Plan: ...

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Will need to meet with academic records and determine if Doctorate program Dissertation 1-hour course can be coded and reported as full time to NSLDS Person Responsible for Corrective Action Plan: Academic Records / Regina Bolding Harned - Registrar / Allison Sullivan – Director of Financial Aid Anticipated Date of Completion: 12/5/25

View Audit 375472

Finding 1165126 (2025-001)

Material Weakness 2025

Kansas City University

MO

Student Financial Aid Special Tests & Provisions Reporting

KCU will meet the requirements in accordance with 34 CFR Section 685.309 by reviewing the enrollment reporting submitted to NSLDS through the National Student Clearinghouse (NSC) each month and comparing to KCU’s student information system to ensure that all dates and information submitted for the m...

KCU will meet the requirements in accordance with 34 CFR Section 685.309 by reviewing the enrollment reporting submitted to NSLDS through the National Student Clearinghouse (NSC) each month and comparing to KCU’s student information system to ensure that all dates and information submitted for the month is accurate and timely. Contact Person: Cindy Miller Anticipated Completion Date: August 15, 2025

View Audit 375434

Finding 1165121 (2025-002)

Material Weakness 2025

Hoonah City School District

AK

Procurement, Suspension & Debarment Reporting Significant Deficiency § 200.329

Finding 2025-002 Lack of Internal Control Over Reporting Name of Contact: Rayna Bowdre Corrective Action: The District will ensure all federal reports are properly prepared and values reflect actual values in the accounting software. Proposed Completion Date: December 31, 2025.

View Audit 375416

Finding 1165114 (2025-001)

Material Weakness 2025

Maricopa County Community College District Foundation

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, ...

Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: A required programmatic report was submitted 6 days after the due date. Name of Contact Person: Judy Sanchez, Interim CEO Phone Number: 602-402-5062 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Action Plan: The Foundation will design and implement controls regarding the tracking of reporting due dates and retention of concurrent documentation when obtaining extensions or approval for late submissions.

View Audit 375404

Finding 1165103 (2025-002)

Material Weakness 2025

University of Sioux Falls

SD

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303 § 200.328 § 200.329

Strengthening Institutions Program – Department of Education Federal Financial Assistance Listing #84.031 P031A080196 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Section 3 of the Title III Endowment Report for the year ending June 30, 2...

Strengthening Institutions Program – Department of Education Federal Financial Assistance Listing #84.031 P031A080196 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Section 3 of the Title III Endowment Report for the year ending June 30, 2024, was completed materially incorrect for Type of Savings Account Security line items and Total Invested line item. Responsible Individuals: Michael Van Surksum, Vice President for Business and Finance Corrective Action Plan: Management will review their current process to ensure reporting requirements are met and amounts are materially correct. Anticipated Completion Date: Already complete – annual report for the year-ending June 30, 2025 has now been submitted with the correct amounts.

View Audit 375367

Finding 1165101 (2025-001)

Material Weakness 2025

City of Caseville

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: It is recommended that the City implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including fe...

Recommendation: It is recommended that the City implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including federal award programs.

View Audit 375358

Finding 1165099 (2025-004)

Material Weakness 2025

City of Caseville

MI

Reporting

Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. gen...

Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.

View Audit 375358

Finding 1165065 (2025-001)

Material Weakness 2025

Florence County School District No. 5

SC

Reporting Internal Control / Segregation of Duties

Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes that the cost outwights the benefit to implement the particular safeguard.

View Audit 375179

Finding 1164992 (2025-003)

Material Weakness 2025

Belmont Metropolitan Housing Authority

OH

HUD Housing Programs Reporting

The Housing Authority will appoint staff not already responsible for entering utility consumption and cost to check data entry for errors, and inform staff who enters this data what needs corrected on a monthly basis. For the inconsistencies relating to Form 52722, this form is prepared by our fee a...

The Housing Authority will appoint staff not already responsible for entering utility consumption and cost to check data entry for errors, and inform staff who enters this data what needs corrected on a monthly basis. For the inconsistencies relating to Form 52722, this form is prepared by our fee accountant with data provided by Belmont Metropolitan Housing Authority. Due to the retirement of both the Executive Director and the Finance Manager in October 2021 and January 2022 respectively, there was not proper explanation on preparing this form internally. Since then BMHA staff have gained a better understanding of this, particularly through this audit finding and will be checking form 52772 for accuracy after it is completed by the fee accountant more thoroughly and with a better understanding of what this form entails and requires

View Audit 375097

Finding 1164991 (2025-002)

Material Weakness 2025

Donnelly College

KS

Student Financial Aid Period of Performance Reporting

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The College experienced some turnover during the year. The new director was unaware that the Cost of Attendance was not being updated when a change in the award ...

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The College experienced some turnover during the year. The new director was unaware that the Cost of Attendance was not being updated when a change in the award was submitted COD due to a change in the student’s schedule. The director is now aware that these changes must be updated manually in COD and has implemented procedures to ensure that the COA is reviewed whenever a revision to the student award is submitted to COD. The college will also confer with the software vendor to determine if any settings in the student information need to be corrected for this update to be automated. The new director of financial aid has been through substantial training in the last six months to better understand how the college’s software communicates with COD and has implemented procedures to ensure the timely submission of disbursements to COD after the disbursements have been made in the student information system. Anticipated Completion Date: Prior records with issues were corrected on September 1, 2025 and ongoing monitoring is taking place

View Audit 375093

Finding 1164979 (2025-003)

Material Weakness 2025

Acadia Parish School Board

LA

Reporting

Additional training will be provided, and additional staff will be assigned to oversee reporting requirements to ensure that reports are submitted timely and accurately.

View Audit 374996

Finding 1164976 (2025-004)

Material Weakness 2025

Bemidji Regional Interdistrict Council No. 998

MN

Reporting Internal Control / Segregation of Duties

1. Correcting Plan The Council will implement an internal control policy to ensure that all reporting is filed timely. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae ...

1. Correcting Plan The Council will implement an internal control policy to ensure that all reporting is filed timely. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae Donaghue, is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP updates to the Board of Education, on an annual basis.

View Audit 374947

Finding 1164933 (2025-001)

Material Weakness 2025

Ypsilanti Community Schools

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action: The Finance Director and Business Office will undergo additional training with Tyler Technologies, Michigan School Business Officials, and others to optimize financial processes and transaction processing. The team will adhere to the state business calendar for timely reconciliati...

Corrective Action: The Finance Director and Business Office will undergo additional training with Tyler Technologies, Michigan School Business Officials, and others to optimize financial processes and transaction processing. The team will adhere to the state business calendar for timely reconciliations, budget amendments, and internal control reviews. Responsible Person: Director of Finance

View Audit 374865

Finding 1164910 (2025-003)

Material Weakness 2025

Gloversville Enlarged School District

NY

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.402 § 200.403

Action taken: The district is hiring an additional account clerk (N: Tonn) and the deputy treasurer (R. Heimer) will begin working with the treasurer (C. Meher) so that the treasurer can focus more closely on reporting and more of the duties of the business manager. Review of the final cost reports ...

Action taken: The district is hiring an additional account clerk (N: Tonn) and the deputy treasurer (R. Heimer) will begin working with the treasurer (C. Meher) so that the treasurer can focus more closely on reporting and more of the duties of the business manager. Review of the final cost reports is ongoing and the Comptroller's Office and/or Office of Grants Finance will be contacted once the internal audit is complete to make any necessary adjustments. This will be done by the treasurer, C. Meher. Anticipated completion date: will begin January 5, 2026 and continue throughout the school year

View Audit 374852

Finding 1164889 (2025-003)

Material Weakness 2025

Thames Valley Council for Community Action, Inc.

CT

Subrecipient Monitoring Reporting

Findings and Questioned Costs Finding 2025.003 – Reporting Federal Program Names: Low-Income Home Energy Assistance (LIHEAP), Social Services Block Grant (SSBG), COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Assisted Listing Numbers: 93.568, 96.667, 21.027 Recommendatio...

Findings and Questioned Costs Finding 2025.003 – Reporting Federal Program Names: Low-Income Home Energy Assistance (LIHEAP), Social Services Block Grant (SSBG), COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Assisted Listing Numbers: 93.568, 96.667, 21.027 Recommendation We recommend management review their controls process over the reporting criteria to ensure that all reports are submitted within a timely manner as required by the federal award agreements. Planned Corrective Action: TVCCA is strengthening its reporting controls through the following actions: 1. Centralized reporting calendar – A comprehensive calendar will be established to track all federal, state and other required reporting due dates. 2. Revised internal controls and workflow – The finance department will incorporate reporting signoffs which will be added into a master close checklist ensuring that all reporting has been completed timely. 3. Monitoring - Reporting progress will be monitored on a quarterly basis in association with quarter ending checklist. Name of Contact Person: Max Logan, CFO, 860-425-6506, mlogan@tvcca.org Anticipated Completion Date: March 31, 2026

View Audit 374772

Finding 1164881 (2025-005)

Material Weakness 2025

School District, City of Flint

MI

Student Financial Aid Allowable Costs / Cost Principles Reporting § 200.430

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activitie...

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activities), this often necessitates the use of personnel activity reports or similar timekeeping documents to accurately allocate salaries and wages. During the audit, we found that proper personnel activity reports were not being maintained for multiple cost objective employees charged to Title IV and to the Special Education Cluster. While we were able to support that the amounts charged to the grants were reasonable, through review of the employee's Outlook calendars, daily schedules, etc., the documentation required by federal guidance was not available. We recommend that management provide training to all multiple cost objective employees on how to properly document their time and then to Implement oversite procedures requiring that those personnel activity reports be submitted to management for review on a monthly basis. Corrective Action: The District has begun training all staff and grant Directors on the proper documentation required to properly support the time and effort employees spend on various grants. In addition, the Grant Director will begin reviewing this documentation on a periodic basis, to ensure complete compliance. Contact Person Responsible for Corrective Action: Chanda Cleaves, Executive Director of Finance Completion Date: This issue will be corrected moving forward.

View Audit 374765

Finding 1164859 (2025-001)

Material Weakness 2025

City of Parchment

MI

Reporting Internal Control / Segregation of Duties

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs i...

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation.

View Audit 374715

Finding 1164853 (2025-002)

Material Weakness 2025

Dodge City Community College

KS

Student Financial Aid Reporting

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester...

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: All withdrawn students tested were reported accurately, but there were a few fall students that were not submitted timely. Spring students tested were timely. The new Director came on in at the end of the June 30, 2024 year and worked to correct the reporting. The fall period was the first time through the submission, but by Spring, no issues remained. Recommendation: The College has moved up the initial reporting date after semester the semester ends to correct the timeliness issue. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS agree with this finding and have already taken steps to ensure timely reporting in the future.

View Audit 374710

Finding 1164844 (2025-004)

Material Weakness 2025

Melrose Mindoro School District

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

2025-004 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outw...

2025-004 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outweigh the benefits to be received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the Schedule of Expenditures of Federal Awards and State Financial Assistance Statement.

View Audit 374672

Finding 1164843 (2025-003)

Material Weakness 2025

Melrose Mindoro School District

WI

Reporting Internal Control / Segregation of Duties

2025-003 The District will update the policy and procedures for posting of cash transactions, including setting roles of those involved, implementing new reporting for ACH transactions, daily posting of transactions, reconciliation to the general ledger, and monthly Board reviews.

View Audit 374672

Finding 1164842 (2025-002)

Material Weakness 2025

Melrose Mindoro School District

WI

Reporting Internal Control / Segregation of Duties

2025-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, Distri...

2025-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the financial statements.

View Audit 374672

Finding 1164826 (2025-001)

Material Weakness 2025

Bismarck Public School District No. 1

ND

Allowable Costs / Cost Principles Reporting

Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The Head Start department will ensure credit card expenditures, along with the other required financial information, are shared monthly with the governing body and t...

Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The Head Start department will ensure credit card expenditures, along with the other required financial information, are shared monthly with the governing body and the policy council. Corrective action has already taken place on a go forward basis starting when this was identified during a previous Head Start audit. Completion Date Immediately

View Audit 374655

Finding 1164809 (2025-005)

Material Weakness 2025

Sandhills Medical Foundation, Inc.

SC

Reporting

In Finding 2025-005, a condition was noted in which the Federal Data Collection Form and audit report for the year ended May 31, 2024, were not submitted to the Federal Audit Clearinghouse until April 4, 2025, which was beyond the filing period of January 31, 2025. In response to Finding 2025-005, t...

In Finding 2025-005, a condition was noted in which the Federal Data Collection Form and audit report for the year ended May 31, 2024, were not submitted to the Federal Audit Clearinghouse until April 4, 2025, which was beyond the filing period of January 31, 2025. In response to Finding 2025-005, the Organization will ensure that the 2025 audit and Federal Data Collection Form is completed in a timely manner. The delay in filing for 2024 was a result of staff turnover.

View Audit 374614

Finding 1164761 (2025-001)

Material Weakness 2025

Partnership for Children of Johnston County Inc.

NC

Subrecipient Monitoring Eligibility Material Weakness

Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gat...

Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gathering requested information for an NC Pre-K audit, it was discovered that 11 of the 40 requested children’s files did not have review information in our online application portal, Survey Apply. The applications were processed following all guidelines and procedures, and supporting documentation is available. These documents include income spreadsheets, scorecards, and the date entered in the APP system. The review information, however, is not available in the online application database, and the reason for this has not been determined. Jennifer Williams, Office Manager, and I have both tried to recover this information without success. The requested files missing this information are Kever Pinto, Jackson Millsap, Brixton Beale, Zoey Matthews, Amir Salimov, Nolan McCowan, Rex Klein, Caleb Bernabe, Joseph Holland, Ocean Davis, and Bryson Bunch. • Outcome/Action Taken: Discovery of this possible glitch in the online application system has led us to put additional processes in place to ensure that this information is available upon request in the future. In addition to maintaining a saved copy of the income spreadsheet and scorecard on our internal server, we will now begin saving a copy of the review for each application that is processed. We are in the process of updating our NC Pre-K guidelines. This change will be reflected in these guidelines.

View Audit 374587

Corrective Action Plans

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