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Corrective Action Plans

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Finding 519119 (2024-005)
Material Weakness 2024
City of Detroit, Michigan
MI
Subrecipient Monitoring Questioned Costs Program Income § 200.303
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City is required to track and report program income within HUD’s Integrated Disbursement and Information ...
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City is required to track and report program income within HUD’s Integrated Disbursement and Information System (IDIS) and the general ledger. The city reported fiscal 2024 program income in fiscal 2025. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Regina Greear, Julie Schneider; Anticipated completion date: June 2025 Planned Corrective Action - The city is in the process of enhancing processes and controls to ensure timely, accurate and consistent receipts of the program income and the reconciliations.
View Audit 337640
Finding 519114 (2024-002)
Significant Deficiency 2024
City of Detroit, Michigan
MI
Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs § 200.303
Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over...
Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over several years but is managed and tracked by project in a manual spreadsheet which agrees to the amount of expenses reported on the fiscal year 2024 Schedule of Expenditures of Federal Awards (SEFA). FEMA expenditures are reported on the SEFA when there is an award and expenditures. Given that the award is made subsequent to the expenditures being incurred a manual spreadsheet is used to track expenditures being charged to the grant. There were instances of duplicated costs in the manual spreadsheet. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Istakur Rahman; Anticipated completion date: June 2025 Planned Corrective Action - The identified duplicate cost was an isolated occurrence caused by an oversight during the spreadsheet preparation process. While existing controls are in place, management will perform a secondary review of the end-to-end process to enhance these controls.
View Audit 337640
Finding 519103 (2024-001)
Significant Deficiency 2024
Rim of the World Unified School District
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
The District has implemented a secondary review of ESSER reports prior to final submission.
The District has implemented a secondary review of ESSER reports prior to final submission.
View Audit 337594
Finding 519063 (2024-008)
Significant Deficiency 2024
Montreat College
NC
Student Financial Aid Reporting Special Tests & Provisions
2024-008- Student Financial Aid Cluster- (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year ...
2024-008- Student Financial Aid Cluster- (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024 Condition Found In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002. Corrective Action Plan The Registrar’s Office is updating its process for student location reporting. Further, until accurate graduate reporting can be confirmed, the Registrar’s Office will manually review graduates after conferrals are complete in January, June, and August. Responsible Person for Corrective Action Plan Kandi Molder, Registrar and Executive Director of Student Services Stephanie Connelley, Assistant Director of Records & Registration Implementation Date of Corrective Action Plan Location updates cannot be completed until the Spring term, according to NSC. Graduation reporting will be audited in January, June, and August.
View Audit 337565
Finding 519061 (2024-007)
Significant Deficiency 2024
Montreat College
NC
Questioned Costs Student Financial Aid Reporting
2024-007 - Student Financial Aid Cluster- (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year...
2024-007 - Student Financial Aid Cluster- (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024 Condition Found The College did not accurately complete refund calculations for 1 out of 9 students (11.1%) tested. Additionally, funds were not timely returned and withdrawal dates were not timely determined for three out of nine students (33%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-003. Corrective Action Plan Montreat College is reviewing the faculty record-keeping process and the Registrar's Office’s Last Date of Attendance (LDA) data confirmation. LDAs must be reported accurately and reported in a timely manner. Student Financial Services is developing a two-person process where two staff members review all Return to Title IV funds (R2T4). Responsible Person for Corrective Action Plan Kandi Molder, Registrar and Executive Director of Student Services Deb Beck, Managing Director of Student Financial Services Stephanie Connelly, Assistant Director of Records & Registration Marie Wisner, Associate Dean for Calling & Career Montreat Cabinet Implementation Date of Corrective Action Plan June 30, 2025
View Audit 337565 Questioned Costs: $1
Finding 519034 (2024-004)
Significant Deficiency 2024
Brooklyn Unit School District No. 188
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: We noted that 2 out of 11 quarterly 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: Managem...
Condition: We noted that 2 out of 11 quarterly 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 reports on time in the future.
View Audit 337549
Finding 519019 (2024-001)
Significant Deficiency 2024
California Online Public Schools
CA
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.514
Controls will be implemented for future reporting and the Organization will have the opportunity to correct the reporting errors in the subsequent periods.
Controls will be implemented for future reporting and the Organization will have the opportunity to correct the reporting errors in the subsequent periods.
View Audit 337531
Finding 519018 (2024-001)
Material Weakness 2024
Housing Authority of the City of Norwalk
CT
HUD Housing Programs Questioned Costs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. Adam Bov...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. Adam Bovilsky, Executive Director, is responsible for implementing this corrective action by March 31, 2025.
View Audit 337522 Questioned Costs: $1
Finding 518998 (2024-001)
Material Weakness 2024
Ahepa West Palm Beach, Inc.
FL
Reporting Questioned Costs HUD Housing Programs
Management agrees with the finding and has made the transfer of cash back to the property.
Management agrees with the finding and has made the transfer of cash back to the property.
View Audit 337482 Questioned Costs: $1
Finding 518997 (2024-002)
Significant Deficiency 2024
Mizpah Assisted Living Services, INC
MO
HUD Housing Programs Reporting
Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly performance reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the...
Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly performance reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Submissions have been made and controls will be reviewed to ensure timely submissions in the future. Name(s) of the contact person(s) responsible for corrective action: Joe Girardi, CFO Planned completion date for corrective action plan: November 2024
View Audit 337480
Finding 518996 (2024-001)
Significant Deficiency 2024
Mizpah Assisted Living Services, INC
MO
Questioned Costs Reporting Matching / Level of Effort / Earmarking
Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly financial reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the a...
Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly financial reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Submissions have been made and controls will be reviewed to ensure timely submissions in the future. Name(s) of the contact person(s) responsible for corrective action: Joe Girardi, CFO Planned completion date for corrective action plan: November 2024
View Audit 337480
Finding 518995 (2024-001)
Significant Deficiency 2024
Ahepa 78 Phase Iv, Inc.
IN
HUD Housing Programs Questioned Costs Reporting
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
View Audit 337474
Finding 518994 (2024-001)
Significant Deficiency 2024
Ahepa/dop 54, Inc.
TX
Cash Management HUD Housing Programs Reporting
Management agrees with the finding and has made the transfer into the replacement reserve account.
Management agrees with the finding and has made the transfer into the replacement reserve account.
View Audit 337466
Ahepa 60, Inc.
PA
Questioned Costs HUD Housing Programs Reporting
Management agrees with the finding and will request that the surplus cash payment be returned to the property.
Management agrees with the finding and will request that the surplus cash payment be returned to the property.
View Audit 337462 Questioned Costs: $1
Finding 518992 (2024-001)
Significant Deficiency 2024
Ahepa 3, Inc.
AL
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Management deposited back the $14,068.
Management deposited back the $14,068.
View Audit 337453
Finding 518991 (2024-001)
Material Weakness 2024
Ahepa 78 Phase Vi, Inc.
IN
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Management agrees with the finding and the funds were promptly repaid within the same month.
Management agrees with the finding and the funds were promptly repaid within the same month.
View Audit 337450
Finding 518979 (2024-001)
Significant Deficiency 2024
Westminster School District
CA
Cash Management Reporting School Nutrition Programs
Nutrition Services staff process will run as follows: 1. NS Kitchen Staff: Ensure accurate daily meal count recording and initial review. 2. Intermediate Account Clerk: Perform detailed reconciliations and edit checks. 3. NS Account Technician: Reviews and verifies the final reports for compliance. ...
Nutrition Services staff process will run as follows: 1. NS Kitchen Staff: Ensure accurate daily meal count recording and initial review. 2. Intermediate Account Clerk: Perform detailed reconciliations and edit checks. 3. NS Account Technician: Reviews and verifies the final reports for compliance. This process will be overseen by the Director and or Assistant Director, Nutrition Services. This procedure will allow for accurate recording, reporting and verifying of meal counts.
View Audit 337442
Finding 518966 (2024-004)
Significant Deficiency 2024
North Central Family Medicine
AL
Reporting
The Organization is taking steps to improve the internal controls over the completion and submission of SF-425 reports to ensure that reporting can be completed in an accurate and timely manner. We recognize the critical importance of timely completion of federal reports mandated by HRSA. To address...
The Organization is taking steps to improve the internal controls over the completion and submission of SF-425 reports to ensure that reporting can be completed in an accurate and timely manner. We recognize the critical importance of timely completion of federal reports mandated by HRSA. To address this challenge effectively, we will develop a comprehensive action plan comprising the following key steps: Resource Assessment: Conduct a thorough evaluation of current resources to identify staffing or technology gaps that may impede timely report completion. Timeline Establishment: Create a detailed timeline for all federal reports, clearly defining each phase of the reporting process with specific deadlines. Role Assignment: Clearly designate responsibilities among team members, ensuring everyone understands their roles and has the support needed to fulfill their responsibilities. Training and Development: Implement training sessions for relevant staff to enhance their knowledge of federal reporting requirements and best practices. Regular Monitoring: Establish a systematic monitoring process to track progress on report completion, allowing for timely adjustments if delays arise. Communication Protocol: Develop a communication plan to ensure ongoing updates and collaboration between all departments involved in the reporting process. By implementing this action plan, we are committed to ensuring that all federal reports are completed accurately and on time. We will provide periodic updates to stakeholders regarding our progress and any adjustments made to our strategy.
View Audit 337409
Finding 518963 (2024-003)
Significant Deficiency 2024
North Central Family Medicine
AL
Reporting
The Organization has procedures in place to ensure timely submissions to the Federal Audit Clearinghouse are made. In the prior year, however, the preforming auditor assisting with the data collection form was in the process of retiring and closing their audit practice, which led to delays in comple...
The Organization has procedures in place to ensure timely submissions to the Federal Audit Clearinghouse are made. In the prior year, however, the preforming auditor assisting with the data collection form was in the process of retiring and closing their audit practice, which led to delays in completing the audit timely and submitting the necessary reports. Now that a new firm has been engaged, we will return to our historical timely filing with the Federal Audit Clearinghouse.
View Audit 337409
Finding 518890 (2024-001)
Significant Deficiency 2024
Bullhead City Elementary School District No. 15
AZ
Reporting
The Local Educational Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by December 31, 2024. The single audits for FY2025 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2026.
The Local Educational Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by December 31, 2024. The single audits for FY2025 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2026.
View Audit 337337
Finding 518874 (2024-001)
Significant Deficiency 2024
Santa Ana Unified School District
CA
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
The Budget Manager will ensure that the corrected Full-Time Equivalent (FTE) positions will be reported in the 2025 District’s ESSER Annual Data Collection.
The Budget Manager will ensure that the corrected Full-Time Equivalent (FTE) positions will be reported in the 2025 District’s ESSER Annual Data Collection.
View Audit 337308
William Jessup University
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
Questioned Costs Student Financial Aid Reporting
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
Questioned Costs 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
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