Corrective Action Plans

Finding 518853 (2024-003)

None 2024

CA

Student Financial Aid Reporting

FISAP Reporting Planned Corrective Action: In partnership with our third party servicer, we have contracted there independent review of the 25-26 FISAP report prior to submission to ensure all figures are accurate. We will coordinate with the Department of Education to correct errors related to Pell...

FISAP Reporting Planned Corrective Action: In partnership with our third party servicer, we have contracted there independent review of the 25-26 FISAP report prior to submission to ensure all figures are accurate. We will coordinate with the Department of Education to correct errors related to Pell reporting on the 24-25 FISAP. Person Responsible for Corrective Action Plan: Deborah Rezene, Associate Vice President of Student Financial Services Anticipated Date of Completion: 1/3/2025

View Audit 337234

Finding 518849 (2024-001)

Material Weakness 2024

William Jessup University

CA

Student Financial Aid Reporting Material Weakness

Untimely and Inaccurate Returns of Title IV Funds (R2T4) and National Student Loan Data System Updates (NSLDS) Planned Corrective Action: We will provide additional training to financial aid staff on Return to Title IV (R2T4) processing from a third party servicer with expertise in processing with o...

Untimely and Inaccurate Returns of Title IV Funds (R2T4) and National Student Loan Data System Updates (NSLDS) Planned Corrective Action: We will provide additional training to financial aid staff on Return to Title IV (R2T4) processing from a third party servicer with expertise in processing with our current financial aid management system. We will also collaborate with the Registrar’s Office to implement a system that ensures timely notification of student withdrawals, enabling the financial aid office to process R2T4 returns within the required timeframe. We will establish more robust internal controls to verify that withdrawals are correctly updated in NSLDS, and review staffing needs to ensure adequate resources for processing Title IV aid returns efficiently. Person Responsible for Corrective Action Plan: Deborah Rezene, Associate Vice President of Student Financial Services Anticipated Date of Completion: 1/3/2025

View Audit 337234

Finding 518707 (2024-003)

Significant Deficiency 2024

Mt. Hood Community College

OR

Student Financial Aid Reporting Significant Deficiency

Finding 2024-003 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 1 student was not reported to the COD sy...

Finding 2024-003 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Corrective Action Plan: The Director of Financial Aid will: • Review and update the disbursement reporting process to ensure timely and accurate reporting to COD and agreement with college records. • Train staff on the new process. • Conduct a second check on COD reports within 14 days for student files with FAFSA-related holds or delays to ensure accuracy. Responsible Individual(s): Christopher Natelborg, Director of Financial Aid Anticipated Completion Date: February 2025.

View Audit 337161

Finding 518630 (2024-006)

Significant Deficiency 2024

Person County

NC

Eligibility Reporting

Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We hav...

Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We have had a lot of turnover with in our Medicaid Unit. We have since implemented a Staff development Team for conducting one on trainings and group trainings to try and reduce the number of errors that we encounter. August 28, 2024 a refresher training was conducted on how resources are to be verified and counted, how to determine if an item is to be counted as a resource or as income. We have implemented new coversheets, checklists, and documentation outlines to be used as a tool to aid in reducing error trends. Resource training was completed 08/28/2024 as a Unit. Forms were being updated through out the year, but a universal form selection was implemented 09/01/2024 to ty and improve accuracy ratings. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) As of May 2024 we implemented a new system on how to process SSI Exparte cases. Rather then having them all assigned under Person SDX User in NCFAST, we divided them out equally by our caseworkers, in order to have a better tracking system for them. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) Through out our monthly meetings we have stressed the importance of reviewing all employment sources listed in ESC, We have been updating Coversheets, Checklist, and Documentation outlines through out the year. We have encouraged everyone to search all electronic sources to verify living arrangements are listed correctly on case. This checklist and other forms provided as a tool remind our caseworkers to verify all vehicles in DMV. Section III. Federal Award Findings and Questioned Costs May 23, 2024 Cases were reassigned form Person SDX User to actual caseworkers. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor)

View Audit 337085

Finding 518628 (2024-004)

Significant Deficiency 2024

Person County

NC

Eligibility Reporting

Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We hav...

Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We have had a lot of turnover with in our Medicaid Unit. We have since implemented a Staff development Team for conducting one on trainings and group trainings to try and reduce the number of errors that we encounter. August 28, 2024 a refresher training was conducted on how resources are to be verified and counted, how to determine if an item is to be counted as a resource or as income. We have implemented new coversheets, checklists, and documentation outlines to be used as a tool to aid in reducing error trends. Resource training was completed 08/28/2024 as a Unit. Forms were being updated through out the year, but a universal form selection was implemented 09/01/2024 to ty and improve accuracy ratings. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) As of May 2024 we implemented a new system on how to process SSI Exparte cases. Rather then having them all assigned under Person SDX User in NCFAST, we divided them out equally by our caseworkers, in order to have a better tracking system for them. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) Through out our monthly meetings we have stressed the importance of reviewing all employment sources listed in ESC, We have been updating Coversheets, Checklist, and Documentation outlines through out the year. We have encouraged everyone to search all electronic sources to verify living arrangements are listed correctly on case. This checklist and other forms provided as a tool remind our caseworkers to verify all vehicles in DMV. Section III. Federal Award Findings and Questioned Costs May 23, 2024 Cases were reassigned form Person SDX User to actual caseworkers. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor)

View Audit 337085

Finding 518624 (2024-001)

Significant Deficiency 2024

Catholic Charities Archdiocese of New Orleans

LA

Reporting

2024-001 Timely Submission of SF-425 Reports During the fiscal year ended June 30, 2024, the Agency was required to submit a semi-annual and an annual Federal Financial Report (FFR) Standard Form 425 for the reporting period ended December 31, 2023 for its Head Start program. These reports were both...

2024-001 Timely Submission of SF-425 Reports During the fiscal year ended June 30, 2024, the Agency was required to submit a semi-annual and an annual Federal Financial Report (FFR) Standard Form 425 for the reporting period ended December 31, 2023 for its Head Start program. These reports were both due April 30, 2024. During April 2024, there was an appointment of a new Chief Financial Officer (CFO) responsible for this reporting. There was a delay in gaining approval for and difficulty in gaining access to the reporting system, resulting in the reports being submitted after the due date. The semi-annual and annual reports were subsequently submitted on May 7th and 17th, 2024, respectively. The Agency acknowledges the importance of adhering to reporting deadlines and has taken steps to mitigate the risk of late reporting in the future by enabling report reminders in the reporting system to notify us when critical financial reports are due. Contact person – Stacie Bonck, CFO

View Audit 337079

Finding 518623 (2024-004)

Significant Deficiency 2024

East Alton Wood River Community High School No. 14

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Condition: We noted during ESSER III testing the District reported more expenditures on the expenditure report than the District actually expensed for ESSER III. This resulted in questioned cost of $7,059. Recommendation: We recommend the District compare and reconcile the expenditure reports filed ...

Condition: We noted during ESSER III testing the District reported more expenditures on the expenditure report than the District actually expensed for ESSER III. This resulted in questioned cost of $7,059. Recommendation: We recommend the District compare and reconcile the expenditure reports filed with the general ledger before submitting. Management Response: The superintendent will take steps to ensure that expenditure reports reconcile with the general ledger before submitting. Anticipated Date of Completion: June 30, 2025

View Audit 337077 Questioned Costs: $1

Finding 518612 (2024-004)

Significant Deficiency 2024

Seymour Community School District

WI

Internal Control / Segregation of Duties Special Tests & Provisions Cash Management

Segregation of Duties – Child Nutrition Cluster Recommendation: We recommend the district designate an individual to review eligibility determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

Segregation of Duties – Child Nutrition Cluster Recommendation: We recommend the district designate an individual to review eligibility determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: To enhance segregation of duties, we have designated a specific individual (Director of Food Services) responsible for reviewing eligibility determinations. This designated person is tasked with verifying the accuracy of information and ensuring proper input into the relevant software. These measures effectively separate key responsibilities, establishing a robust system of checks and balances. Through these implemented practices, our district aims to minimize errors, enhance accountability, and ensure the integrity of the grant management process. Name of the contact person responsible for correction action: Lavesa Glover-Verhagen Planned completion date for corrective action: June 30, 2025

View Audit 337054

Finding 518607 (2024-002)

Significant Deficiency 2024

Ferndale Area School District

PA

Internal Control / Segregation of Duties Reporting

Education Stabilization Fund – CFDA No. 84.425 Internal Controls over Compliance: Significant Deficiency: See Finding 2024-001

View Audit 337048

Finding 518606 (2024-001)

None 2024

Ferndale Area School District

PA

Reporting Subrecipient Monitoring

Education Stabilization Fund – CFDA No. 84.425 Name of contact person – David Gates, Business Manager Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual ESSER report with correct amounts. In addition, personnel resp...

Education Stabilization Fund – CFDA No. 84.425 Name of contact person – David Gates, Business Manager Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual ESSER report with correct amounts. In addition, personnel responsible for the completion of the annual ESSER report should review the instructions for the report to obtain a better understanding of the reporting requirements. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 accurately report the expenditures for that fiscal year. Action Taken: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual ESSER report with correct amounts. The personnel responsible for the completion of the annual ESSER report will review the instructions for the report to obtain a better understanding of the reporting requirements. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 accurately report the expenditures for that fiscal year. Proposed Completion Date: January 31, 2025

View Audit 337048

Finding 518516 (2024-002)

Material Weakness 2024

Ojai Unified School District

CA

Subrecipient Monitoring Cash Management Material Weakness

The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the new procedure f...

The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the new procedure for compliance.

View Audit 336985

Finding 518515 (2024-002)

Significant Deficiency 2024

New Mexico Early Childhood Education and Care Department

NM

Subrecipient Monitoring Reporting School Nutrition Programs

U.S. Department of Agriculture Summer Food Service Program - Child Nutrition Cluster Assistance Listing Numbers: 10.559 Recommendation: While the program did perform the monthly FNS418 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the da...

U.S. Department of Agriculture Summer Food Service Program - Child Nutrition Cluster Assistance Listing Numbers: 10.559 Recommendation: While the program did perform the monthly FNS418 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the data collected from the subrecipients into the FSRF portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: At the time of audit completion, the relevant FFATA information from the Food and Nutrition Bureau was submitted to the Grant Manager for proper reporting, ensuring compliance for FY2025. To support this process, Legal will collaborate with the program to ensure that award letters accurately identify the awardee. Additionally, the CFO conducted Federal Grant Management training in May 2024, which included FFATA documentation and reporting, along with an overview of ECECD’s final policies and procedures for Grant Management. The CFO and ASD will continue to update training materials to maintain compliance moving forward. Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; Valerie Garcia, Budget Director; Amanda Carlisle, Grants Manager; ECECD Program Managers. Planned completion date for corrective action plan: The CFO has already implemented some of the review processes in collaboration with the Budget Director, Grant Management team, and relevant programs. The remaining processes will be addressed and fully implemented by June 30, 2025. If the U.S. Department of Agriculture has questions regarding this plan, please contact: Carmel Pacheco-Aragon Chief Financial Officer New Mexico Early Childhood Education & Care Department 1120 Paseo de Peralta Santa Fe, NM 87501 Phone: (505) 901-8226 Carmel.Pacheco1@ececd.nm.gov

View Audit 336975

Finding 518495 (2024-001)

Significant Deficiency 2024

South Suburban College - Community College District #510

IL

Student Financial Aid Reporting

FINDING 2024-001 – CONTROLS AND NONCOMPLIANCE OVER REPORTING – PELL COMMON ORIGINATION AND DISBURSEMENT Management’s Response: The College accepts this finding and has implemented the corrective plan below to reinforce established procedures regarding timely submission of COD information. The error ...

FINDING 2024-001 – CONTROLS AND NONCOMPLIANCE OVER REPORTING – PELL COMMON ORIGINATION AND DISBURSEMENT Management’s Response: The College accepts this finding and has implemented the corrective plan below to reinforce established procedures regarding timely submission of COD information. The error was caused by the cyber incident which delayed submission. Plan: South Suburban College established a control process to assist with remaining in compliance with COD submissions as stated in the Single Audit Report Finding 2023- 003 Recommendation section. In addition, cross-training of the Financial Aid Manager and Financial Aid Coordinator to support timely COD submissions and Pell disbursements was provided. Currently, the disbursement process of PELL consists of weekly submissions by the Financial Aid Coordinator who also requests and reconciles Pell funds in COD. The Financial Aid Director provides additional review of the Pell disbursement lists to ensure accuracy of the awards. This corrective plan has been implemented. Date of Completion: 8/21/2024 Name of Contact Person: Yolanda Freemon

View Audit 336959

Finding 518494 (2024-001)

Significant Deficiency 2024

Opportunities, Inc.

MT

Reporting

1. Staffing Enhancements: Opportunities, Inc. has hired an additional fiscal officer to provide redundancy in fiscal operations. This ensures that critical tasks, such as reporting, are completed on time even if one fiscal officer is unavailable. 2. Process Improvements: The Agency has implemented a...

1. Staffing Enhancements: Opportunities, Inc. has hired an additional fiscal officer to provide redundancy in fiscal operations. This ensures that critical tasks, such as reporting, are completed on time even if one fiscal officer is unavailable. 2. Process Improvements: The Agency has implemented an internal checkpoint process prior to final report submission deadlines. This additional step allows for thorough review and confirmation of all required information, ensuring timely and accurate submissions. 3. Oversight and Accountability: The Agency's Board of Directors reviewed and accepted the draft audit during their December 2024 meeting, affmning their commitment to oversight and the implementation of these corrective measures.

View Audit 336957

Finding 518461 (2024-004)

Significant Deficiency 2024

City of Battle Creek

MI

Reporting Internal Control / Segregation of Duties Cash Management

Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effe...

Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's annual PR-26 reports and the annual CAPER, we noted that none of the reports were subject to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. We also noted that the CAPER was submitted as required, but contained financial data that did not agree to the City's underlying accounting records for the reporting period as required. The City's annual PR-26 report did not agree to the annual CAPER by approximately $435,000 and needed to be resubmitted to HUD. As a result of this condition, the City did not fully comply with the requirements of the grant and filed reports that contained financial errors. Auditor Recommendation: We recommend that reports required to be submitted to the oversight agency that contain financial information be reviewed and approved by the finance department to ensure accuracy of the financial information. Corrective Action: The City acknowledges the issues noted with reporting in the Community Development Block Grant Program. Finance and Community Development will work together to strengthen programmatic and financial reporting so that it is both timely and accurate. Staff working on this grant are new to their positions since the last time the program was audited, and are committed to reviewing policies and procedures to make sure reporting is completed appropriately. Responsible Person: Aaron Kuhn, Revenue Services Director and Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518460 (2024-003)

Significant Deficiency 2024

City of Battle Creek

MI

Reporting Allowable Costs / Cost Principles

Finding: 2024-003 – Timely Reporting Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's reporting process, we noted ...

Finding: 2024-003 – Timely Reporting Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's reporting process, we noted that the City did not submit the quarterly SF-425 reports for fiscal year by the deadlines outlined in the grant agreements. Additionally, it was noted that the City did not complete and submit the required race and ethnic data for fiscal year 2024 using form HUD-27061. As a result of this condition, the City did not comply fully with the reporting requirements under this federal award. In addition, the City was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the City establish procedures to ensure that the HUD-27061 form is completed. We also recommend that all required reports are filed by their deadlines. Corrective Action: The City acknowledges the SF-425 reports for the Lead Hazard Reduction Grant Program were not timely submitted. Finance and Community Development will work together to strengthen financial reporting so that it is timely moving forward. Staff working on this grant are new to their positions since the last time the program was audited, and are committed to reviewing policies and procedures to make sure reporting is completed appropriately. Community Development will work with HUD to clarify the use of form HUD-27061. Responsible Person: Aaron Kuhn, Revenue Services Director and Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518430 (2024-002)

None 2024

Roxana Community Unit School District No. 1

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2024-002

View Audit 336824

Finding 518429 (2024-001)

None 2024

Roxana Community Unit School District No. 1

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2024-001

View Audit 336824

Finding 518425 (2024-001)

Significant Deficiency 2024

University of St. Thomas

TX

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Reference Number: 2024-001 Finding: Other Instance of Noncompliance and Significant Deficiency Status: In-progress Corrective Action: Following our analysis, we have concluded that adjusting our data transmission schedule to NSC will help prevent future last minute data anomalies, ensuring that...

Reference Number: 2024-001 Finding: Other Instance of Noncompliance and Significant Deficiency Status: In-progress Corrective Action: Following our analysis, we have concluded that adjusting our data transmission schedule to NSC will help prevent future last minute data anomalies, ensuring that a final transmission for the term always occurs after the end date of each term. Additionally, we have identified a potential issue where NSC may fail to send graduate records to NSLDS for students who immediately re-enroll in the subsequent semester. Due to timing between the submission from NSC to NSLDS, the newer enrollment appears to be overriding the previously sent graduation record, preventing the graduation record from being sent to NSLDS. To address this, we will create a dedicated report to identify students in this situation and manually update NSLDS with the missed graduation data. Finally, there were isolated cases where a historical date adjustment was made to generate an auxiliary outcome (e.g., a grade change of Withdrawal instead of Withdrawal Failing), which made it appear as though a record change wasn't submitted in a timely manner. For these, we will discontinue this practice and employ an alternative method to derive the desired outcome (e.g., additional grade change transactions input after the withdrawal with no date adjustment). Person(s) Responsible for Implementing: Mike Acosta, Institutional Analyst, Nathan Dugat, Registrar, Lynda McKendree, Dean of Scholarships and Financial Aid Implementation Date: 11/01/2024

View Audit 336808

Finding 518400 (2024-004)

Significant Deficiency 2024

City of Belmont

NC

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant Deficiency Non-Compliance Finding 2024-004: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds when closing several projects. The City will co...

Significant Deficiency Non-Compliance Finding 2024-004: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds when closing several projects. The City will correct on its next reporting. Proposed Completion Date: Immediately.

View Audit 336768

Finding 518395 (2024-002)

Material Weakness 2024

City of Albemarle

NC

HUD Housing Programs Eligibility Material Weakness

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.

View Audit 336755

Finding 518394 (2024-001)

Material Weakness 2024

City of Albemarle

NC

Questioned Costs HUD Housing Programs Eligibility

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.

View Audit 336755 Questioned Costs: $1

Finding 518390 (2024-003)

Material Weakness 2024

New Albany-Floyd County Consolidated School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursemen...

Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursement, there was an overstatement of $9,976 and on another an understatement of $1,467. This resulted in a net over reimbursement $8,509 in the testing sample. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A new person has been hired in this position. A manager will review claim reimbursements. Anticipated Completion Date: Immediate correction.

View Audit 336751 Questioned Costs: $1

Finding 518369 (2024-002)

Significant Deficiency 2024

Solano Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken i...

Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken in response to finding: The District reviewed its enrollment reporting procedures and ensured that information—especially the effective date of status changes—is accurately reported to NSLDS as required by regulations. Name of the contact persons responsible for corrective action: Alysa Borelli, Dean—Enrollment Services, and Patrick Scott, Dean – Financial Aid Planned completion date for corrective action plan: These corrections were already put into place during Fall 2023 when the issue was discovered in the FY 2023 audit.

View Audit 336749

Finding 518362 (2024-001)

Significant Deficiency 2024

King University

TN

Questioned Costs Student Financial Aid Reporting

2024‐001 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Name of Contact Perso...

2024‐001 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Name of Contact Person The Director of Financial Aid, Christin Mustard, is responsible for the corrective action plan for this finding. Corrective Action Plan We agree with this finding. After review of this student’s Return to Title IV calculation, it was determined that upon beginning the calculation in the PowerFAIDS system, the Refresh button was not used which would have recalculated the completed days to include the 9-day Spring Break. After reviewing this procedure with PowerFAIDS, it was recommended that we also enter the withdrawal date on the R2T4 tab of the POE screen which forces the system to recalculate the completed days prior to beginning the R2T4 calculation. We have added this step to our Return to Title IV procedures. Anticipated Completion Date The corrected Return to Title IV calculation was completed, which resulted in an Unsubsidized loan return of $1,029. The loan funds were returned via the Common Origination and Disbursement (COD) system.

View Audit 336746 Questioned Costs: $1

Corrective Action Plans

Filters