Corrective Action Plans

Finding 517662 (2024-001)

Material Weakness 2024

Sterling College

KS

Student Financial Aid Reporting Material Weakness

Contact person responsible for correction action – Mitzi Suhler, Financial Aid Director Anticipated completion date – June 30, 2024 Corrective action Sterling College agrees with the finding. Per our policy, we review enrollment reporting at the end of each term to ensure that students are getting r...

Contact person responsible for correction action – Mitzi Suhler, Financial Aid Director Anticipated completion date – June 30, 2024 Corrective action Sterling College agrees with the finding. Per our policy, we review enrollment reporting at the end of each term to ensure that students are getting reported accurately. We are doing everything we can to ensure compliance in this area. We will continue to be diligent about enrollment reporting and make sure we review carefully the dates that are submitted. We are still in the process of implementing our new software that will help with this process.

View Audit 335723

Finding 517650 (2024-003)

Significant Deficiency 2024

Melrose Mindoro School District

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

2024-003 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...

2024-003 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 335710

Finding 517649 (2024-002)

Significant Deficiency 2024

Melrose Mindoro School District

WI

Reporting Internal Control / Segregation of Duties

2024-002 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...

2024-002 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 335710

Finding 517647 (2024-001)

None 2024

Maine College of Art and Design

ME

Student Financial Aid Reporting Significant Deficiency

In order to prevent students from being missed in enrollment reporting, the College has enhanced its process to include a check and balance of the 100% refund report provided by the Registrar's Office on the first day of school against the 75% and 40% refund reports; this review will ensure that all...

In order to prevent students from being missed in enrollment reporting, the College has enhanced its process to include a check and balance of the 100% refund report provided by the Registrar's Office on the first day of school against the 75% and 40% refund reports; this review will ensure that all exited students are reported as exited in the approporiate timeframe. The Exit list report has historically had a column where the Registrar records the date when the student information is submitted to NSC (National Student Clearinghouse). We have now added a new field to the Exit list report that Financial Aid will be responsible for entering the date at which confirmation is made that the data is correct in NSLDS. The FA Office will be responsible for checking the NSC and NSLDS to ensure all withdrawn students are reported accurately. Following the 40% refund period, the College's Student Success Committee will review a list of students at risk of exiting, and will confirm that any exits after the 40% refund period have been accurately recorded.

View Audit 335701

Finding 517632 (2024-003)

Significant Deficiency 2024

Madison Area Technical College District

WI

Student Financial Aid Reporting Significant Deficiency § 200.303

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Explanation of disagreement with audit finding: There is no disa...

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Records staff now individually review each form submission to ensure a Primary program is appropriately assigned. In addition, a fix is being implemented to the District’s NSC file submission to verify students who have Primary and Secondary programs appear accurately. A cross-functional team has been established to create an audit report to scale NSC file submissions, as well. Name(s) of the contact person(s) responsible for corrective action: Laurie Grigg, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2025

View Audit 335670

Finding 517616 (2024-001)

Significant Deficiency 2024

Laramie Regional Airport

WY

Reporting Significant Deficiency

Finding: 2024-001 Finanical Reporting Requirements - Significant Deficiency Corrective Action Plan: The FAA Forms 5100-126 and 5100-127 have been added to the Board's reporting due date calendar to ensure completion, review and submission occur before the October 31st annual deadline. Completion: De...

Finding: 2024-001 Finanical Reporting Requirements - Significant Deficiency Corrective Action Plan: The FAA Forms 5100-126 and 5100-127 have been added to the Board's reporting due date calendar to ensure completion, review and submission occur before the October 31st annual deadline. Completion: December 20, 2024 Responsible Party: Tamie Wick, Accounting Manager

View Audit 335661

Finding 517609 (2024-001)

Significant Deficiency 2024

Realife Cooperative of Coon Rapids

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 335654

Finding 517607 (2024-003)

Significant Deficiency 2024

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary ste...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion - June 30, 2025.

View Audit 335627

Finding 517606 (2024-002)

Significant Deficiency 2024

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary ste...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion - June 30, 2025.

View Audit 335627

Finding 517598 (2024-001)

Significant Deficiency 2024

Jevs Human Services and Affiliates

PA

Internal Control / Segregation of Duties Student Financial Aid Reporting

JEVS HUMAN SERVICES AND AFFILIATES CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 FINDINGS – FEDERAL AWARD PROGRAM AUDITS U.S. Department of Education 2024-001 Significant Deficiency in Internal Control over Compliance Student Financial Aid Cluster: 84.063 – Federal Pell Grant Program 84....

JEVS HUMAN SERVICES AND AFFILIATES CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 FINDINGS – FEDERAL AWARD PROGRAM AUDITS U.S. Department of Education 2024-001 Significant Deficiency in Internal Control over Compliance Student Financial Aid Cluster: 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Condition: Certain students’ enrollment information was not reported accurately or timely to the National Student Loan Data System (NSLDS). Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The College has reviewed and updated policies and procedures on reporting enrollment. A new procedure had been added to the process, requiring a designated employee to check and review on a weekly basis the Student Status Confirmation Report (SSCR) on the National Student Clearinghouse (NSC) SSCR Error Correction Platform. The designated employee will document the review and resolution of items identified on the error report. This ensures that any errors are resolved within ten days of receipt, as required by the Department of Education for all schools receiving and distributing Title IV Aid. Planned completion date for corrective action plan: December 31, 2024

View Audit 335626

Finding 517587 (2024-002)

Significant Deficiency 2024

Thomas College

ME

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

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report...

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report to NSLDS. However, the student records were regularly updated with the National Student Clearinghouse, according to policies and procedures, NSC was not then transmitting some student records to NSLDS due to a conflict in data reported by a prior instituition concerning name and mismatched SSN. The College has identified the error within the National Student Clearinghouse (NSC). The following findings and corrective actions have been adopted: 1) Additional one on one training with the NSC has been completed to better understand the cause of the finding. The error that is preventing the release of information to NSLDS has been identified and steps required to resolve the error have been communicated. This training will expand to all Thomas College employees who oversee and process enrollment reporting. 2) Thomas College is closely monitoring the processing details from each submission file sent from the college to NSC to identify students not being sent from NSC to NSLDS. Thomas College is submitting the necessary, required paperwork for verification to the NSC, as needed; to verify the student's identify and information, an example of this documentation is an ISIR recorded provided by SFS. The NSC send an automated email to enrollment reporting staff when changes are made and a follow up email requesting additional information if needed. Once resolved, student are no longer shown on the transmission rejection list and are being sent to NSLDS.

View Audit 335602

Finding 517575 (2024-002)

Significant Deficiency 2024

Webb Park, Inc.

MS

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet...

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD. Corrective Action: Resolved. On August 16, 2024, the management agent made policy changes in their fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD.

View Audit 335585 Questioned Costs: $1

Finding 517574 (2024-001)

Significant Deficiency 2024

Webb Park, Inc.

MS

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2024-001 – Special Tests and Provisions State of Condition: During the year ended June 30, 2024, the project only made 11 monthly deposits into the replacement reserve account. Corrective Action: Management will ensure the project makes the delinquent deposit into the replacement reserve acc...

Finding 2024-001 – Special Tests and Provisions State of Condition: During the year ended June 30, 2024, the project only made 11 monthly deposits into the replacement reserve account. Corrective Action: Management will ensure the project makes the delinquent deposit into the replacement reserve account. Management will also ensure the procedures to make the required monthly deposits into the replacement reserve account are followed.

View Audit 335585 Questioned Costs: $1

Finding 517573 (2024-002)

Significant Deficiency 2024

Miller Park, Inc.

MS

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet...

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD. Corrective Action: Resolved. On August 16, 2024, the management agent made policy changes in their fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD.

View Audit 335584 Questioned Costs: $1

Finding 517572 (2024-001)

Significant Deficiency 2024

Miller Park, Inc.

MS

Questioned Costs Special Tests & Provisions Cash Management

Finding 2024-001 – Special Tests and Provisions State of Condition: The project did not make the required residual receipts deposit. Corrective Action: Management will ensure that the required residual receipts deposit is made.

View Audit 335584 Questioned Costs: $1

Finding 517552 (2024-006)

Material Weakness 2024

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the futur

View Audit 335565

Finding 517551 (2024-005)

Material Weakness 2024

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335565

Finding 517539 (2024-007)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517528 (2024-008)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future.

View Audit 335561

Finding 517527 (2024-006)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517492 (2024-002)

Significant Deficiency 2024

Georgian Court University

NJ

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report...

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report, to review the reporting process and the coding generating the report itself for accuracy. At one point, the staff assigned to us were changed by Ellucian and so the process and report review were not completed in a timely manner. All these factors contributed to delay in reporting and old information being included. With new staffing in place now and having had training from National Student Clearinghouse, as well as working with a new group of Ellucian consultants who have reviewed the process and coding for the report, we are back on track with reporting. We expect that coding changes to the report that are being completed by Ellucian consultants will remove any incorrect data.

View Audit 335503

Finding 517484 (2024-001)

Significant Deficiency 2024

Catholic Charities Archdiocese of Washington, INC and Affiliates

DC

Reporting § 200.302 § 200.327 § 200.328 § 200.502 § 200.510

Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. The SEFA checklist is updated to include a thorough review of expenditure details to ensure no prior-year expenses are reported. Responsibility for compil...

Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. The SEFA checklist is updated to include a thorough review of expenditure details to ensure no prior-year expenses are reported. Responsibility for compiling the SEFA was assigned to a Senior Program Accounting Manager who is tasked with assuring the schedule and all the support reconciliation are complete and accurate. Both the Director of Program Accounting and the Executive Director of Finance/Controller will review the SEFA for completeness, accuracy, and compliance with CFR Section §200.510(b). Estimated completion date: June 30, 2025 Individual Responsible for Corrective Action Plan: Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300

View Audit 335486

Finding 517482 (2024-001)

Significant Deficiency 2024

Fowler Elementary School District No. 45

AZ

Procurement, Suspension & Debarment Special Tests & Provisions Reporting

U.S. Department of Education Fowler Elementary School District No. 45 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findin...

U.S. Department of Education Fowler Elementary School District No. 45 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS— FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001 Davis-Bacon Act Compliance CFDA Number: 84.425 Program Title: Education Stabilization Fund Federal Agency: U.S. Department of Education Passthrough Number: 21FESSII-111273-01A & 21FESIII-111273-01A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Finding Type: Noncompliance, Significant Deficiency Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Education Stabilization Fund. Also, for the same two contracts sampled weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Corrective Action: To meet compliance, the District has included the Grants Director as part of the approval process of all federal grant spending to help identify when Davis Bacon compliance requirements are triggered. When this occurs, the Finance Director and the Facilities Director are brought in to follow up with the vendors to ensure Davis-Bacon Act compliance requirements are adhered to within contracts for the subsequent year as well as obtaining any certified payrolls, as necessary. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Catherine King, Finance Director

View Audit 335475

Finding 517477 (2024-002)

Material Weakness 2024

Asher Community Health Center

OR

Reporting

We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization's general leder or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personn...

We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization's general leder or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personnel responsible for providing secondary review and approval for the reports prior to submission can verify torals and metrics reported to ensure completeness and accuracy

View Audit 335450

Finding 517443 (2024-003)

Significant Deficiency 2024

School District of Clear Lake

WI

Reporting School Nutrition Programs Significant Deficiency

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also r...

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims. Person Responsible: Chris Petersen, Superintendent Anticipated Completion Date: Ongoing

View Audit 335406

Corrective Action Plans

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