Corrective Action Plans

Finding 1170462 (2024-005)

Material Weakness 2024

CO

Reporting Internal Control / Segregation of Duties

Baca County Commissioners had a personnel change during the report period and the new personnel mistakenly reported the LATCF expenditures twice. By the time this mistake was discovered there was no way to recall / revise the LATCF reporting error. The county has improved the tracking spreadsheet fo...

Baca County Commissioners had a personnel change during the report period and the new personnel mistakenly reported the LATCF expenditures twice. By the time this mistake was discovered there was no way to recall / revise the LATCF reporting error. The county has improved the tracking spreadsheet for all grants to include more details. Also, second reviewer will go over the grant details to make sure nothing is missed prior to reporting.

View Audit 383621

Finding 1170407 (2024-002)

Material Weakness 2024

United Way of Greater New Haven

CT

Subrecipient Monitoring Reporting

Audit Finding Reference: 2024-002 – Head Start Cluster – ALN #93.600 Planned Corrective Action: Finance personnel who are responsible for management of Federal grants have undergone targeted training around Uniform Guidance requirements with respect to grants management and sub-recipient compliance....

Audit Finding Reference: 2024-002 – Head Start Cluster – ALN #93.600 Planned Corrective Action: Finance personnel who are responsible for management of Federal grants have undergone targeted training around Uniform Guidance requirements with respect to grants management and sub-recipient compliance. UWGNH also maintains an active registration in the System for Award Management (SAM). Finance personnel have recently been trained on the procedure for submitting FFATA reporting in SAM.gov and are clear on the requirements. They are aware of the requirement to report subawards of more than $30,000 from federal funds. This task has been added to the internal accounting close checklist and will be completed during any period where sub-awards have been executed. The CFO will oversee the implementation of these corrective actions and monitor ongoing compliance. Name of Contact Person: Rachel Anastasio Chief Financial Officer ranastasio@uwgnh.org Anticipated completion date: September 30, 2025

View Audit 383575

Finding 1170393 (2024-001)

Material Weakness 2024

Cook County School District 104

IL

Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 383534

Finding 1170316 (2024-017)

Material Weakness 2024

Kentucky State University

KY

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing No.: 84.425 Recommendation: We recommend the University implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported ac...

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing No.: 84.425 Recommendation: We recommend the University implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KSU Grants Accounting will maintain proper documentation for HEERF reporting. Grants Accounting will monitor HEERF funds to ensure compliance with guidelines. KSU will assign responsibility for Direct Outreach to appropriate employees in Student Financial Aid and provide training on job duties. Grants Accounting will follow-up to verify corrections needed for previous reports, correct reports, and submit corrected reports. Name(s) of the contact person(s) responsible for corrective action: Dorothy Daley, Director of Grants; Varah Barnett, Financial Aid Director Planned completion date for corrective action plan: Complete

View Audit 383421

Finding 1170311 (2024-013)

Material Weakness 2024

Kentucky State University

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Federal Agency: US Department of Education Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loans Assistance Listing No.: 84.063; 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by...

Federal Agency: US Department of Education Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loans Assistance Listing No.: 84.063; 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reporting timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will resolve issues within 10 days of receiving notification. Name(s) of the contact person(s) responsible for corrective action: Yolanda Benson, Registrar Planned completion date for corrective action plan: July 1, 2026

View Audit 383421

Finding 1170266 (2024-002)

Material Weakness 2024

Township of Maplewood

NJ

Reporting

The Township will improve its financial reporting to display all Project and Expenditure costs with the correct amounts and activity in each specific department per the grant award.

View Audit 383336

Finding 1170265 (2024-001)

Material Weakness 2024

Township of Maplewood

NJ

Reporting

The Township will establish procedures to ensure all federal grant reports are submitted on a timely basis before the due date.

View Audit 383336

Finding 1170261 (2024-007)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Reporting Significant Deficiency Program Income § 200.328

Significant Deficiency in Internal Controls over Compliance Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $29,900 less than what was recorded in the grant fund on the general ledger Correctiv...

Significant Deficiency in Internal Controls over Compliance Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $29,900 less than what was recorded in the grant fund on the general ledger Corrective Action Planned: FY2026 Grant activity is being reconciled to the General Leger with the help of the outside consultant. This process will be completed by the end of January, 2026. In FY26 reconciliation will be performed quarterly, and will be up to date no later than end of March 2026. Anticipated Completion Date: March 2026 Contact: Anna Noyes, Town Accountant

View Audit 383316

Finding 1170260 (2024-006)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Subrecipient Monitoring Period of Performance Reporting § 200.344

Condition: One Education Stabilization Fund final financial report has not been submitted that is overdue. Corrective Action Planned: Upon review, the District confirmed that the grants identified in this finding have either already had their final financial reports submitted or were operating under...

Condition: One Education Stabilization Fund final financial report has not been submitted that is overdue. Corrective Action Planned: Upon review, the District confirmed that the grants identified in this finding have either already had their final financial reports submitted or were operating under approved late liquidation extensions, during which final reporting is not yet required. The District has verified all reporting statuses and updated its internal grant tracking to ensure documentation of late-liquidation approvals is consistently stored with each grant file. No further action is needed beyond maintaining the existing reporting calendar and reconciliation procedures now in place. Anticipated Completion Date: Procedures are already implemented. Contact: Liz Latoria, School Director of Finance and Operations

View Audit 383316

Finding 1170252 (2024-004)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Subrecipient Monitoring Period of Performance Reporting § 200.344

Condition: Two final financial reports were not filed in a timely manner for Special Education Cluster grants. Corrective Action Planned: The District experienced delays in filing final financial reports due to difficulties reconciling grant revenues in the Town’s accounting system, as certain recei...

Condition: Two final financial reports were not filed in a timely manner for Special Education Cluster grants. Corrective Action Planned: The District experienced delays in filing final financial reports due to difficulties reconciling grant revenues in the Town’s accounting system, as certain receipts were not clearly identifiable during the grant closeout process. To address this, the District implemented a monthly reconciliation process with the Town and created an internal grant reporting calendar with secondary review to ensure timely submission. These procedures are now in place and will prevent future delays. Anticipated Completion Date: These procedures are currently in place. The District will complete the final financial reporting process for outstanding grants within 60-90 days, with all remaining reports finalized no later than March 31, 2026. Contact: Liz Latoria, School Director of Finance and Operations

View Audit 383316

Finding 1170221 (2024-005)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Internal Control / Segregation of Duties Cash Management Eligibility § 200.302

2024-005 – Insufficient Financial Management Finding: Our audit procedures disclosed that the Organization drew down more revenues than expenditures incurred. Recommendation: We recommend that Homeward Bound Adirondack, Inc. establish oversight practices to ensure that all revenues and expenses are ...

2024-005 – Insufficient Financial Management Finding: Our audit procedures disclosed that the Organization drew down more revenues than expenditures incurred. Recommendation: We recommend that Homeward Bound Adirondack, Inc. establish oversight practices to ensure that all revenues and expenses are recorded appropriately and reconciled to the proper drawdown requests Action Taken: We are creating a policy and procedure to include the bookkeeper submitting the weekly expenses to the Executive Director for review and sign off prior to executing the draw downs to ensure proper allocation of costs. The Executive Director has contacted the Fox grants team concerning this matter.

View Audit 383186

Finding 1170189 (2024-004)

Material Weakness 2024

Richland Community College

IL

Student Financial Aid Special Tests & Provisions Material Weakness

2024-004 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024. Criteria: ...

2024-004 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024. Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit “in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…” Condition: The College did not correctly report enrollment status changes for 15 out of 40 students tested (37.5%). We consider this condition to be a material weakness of the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2023-007. Statistical sampling was not used in making sampling selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Director of Admission and Registration, and Administrative Information Systems (AIS) Corrective Action Plan: Richland Community College adjusted our internal procedures to send enrollment reporting files on a monthly basis instead of a semester basis during the Fall 2022 semester; however, issues still persist. At the time, the Registrar routinely worked with the Administrative Information Systems (AIS) Department and the National Student Clearinghouse to identify the issues related to enrollment reporting. The responsible parties listed above will conduct a review of current enrollment reporting workflows to ensure consistent and timely updates. The responsible parties listed above will explore improvements in automation through the utilization of the National Student Clearinghouse and a campus-wise transition to the Jenzabar One platform to assist with timeliness and accuracy of reporting. Jenzabar One transition is scheduled to be completed by the end of March 2026. Due to transition in staffing, the responsible parties listed above will provide targeted training on NSLDS enrollment reporting requirements, including the expectations of timeliness and accuracy. The responsible parties will develop a secondary review to identify missed or delayed updates and take corrective action promptly. Implementation Date: As soon as possible since enrollment reporting is completed on a monthly basis.

View Audit 383150

Finding 1170168 (2024-001)

Material Weakness 2024

Life Management, Inc.

NJ

Reporting Internal Control / Segregation of Duties § 200.303 § 200.510

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due...

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due. - Meetings will be put on a calendar by end of 2025 for the year 2026; and zoom links will be sent to participants by LMI, two weeks prior to the meeting date - Minutes/Notations from meetings about report due dates will be recorded, in order for LMI to follow up LMI will maintain a Schedule of Expenditures of Federal Awards, updated on a quarterly basis utilizing quarterly reports and information gathered from the quarterly meetings. Any necessary entries to the general ledger will be made on a timely basis. Report requests to LMI from DCA, National Parks Service, and any other entities, will be shared with RPM, and followed up on accordingly. LMI will review/ discuss reports, that are prepared by RPM, prior to their submission.

View Audit 383123

Finding 1170164 (2024-005)

Material Weakness 2024

Tennessee Opportunity Programs, Inc.

TN

Reporting Cash Management Matching / Level of Effort / Earmarking

We concur. Since the previously issued findings, all grant reimbursement revenue has been reconciled along with expenditures to the grant and reported in a timely manner on a daily basis. The implemented review of entries into the general ledger will be used as a comparison of expenditures to ensure...

We concur. Since the previously issued findings, all grant reimbursement revenue has been reconciled along with expenditures to the grant and reported in a timely manner on a daily basis. The implemented review of entries into the general ledger will be used as a comparison of expenditures to ensure matching information is present and accurate before submittal of requested government funding.

View Audit 383100

Finding 1169863 (2024-014)

Material Weakness 2024

Saint Paul Public Schools

MN

Cash Management Material Weakness Reporting

CHILD NUTRITION CLUSTER – REPORTING U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We reco...

CHILD NUTRITION CLUSTER – REPORTING U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend that the district ensures all changes and adjustments are communicated to the accountant who performs claim submissions. When the Nutrition Service Assistant Director’s review results in additional adjustments within PrimeroEdge, the District should only make those changes before the CLiCs cutoff date to prevent differences between client records in PrimeroEdge and CLICS reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all of the personnel involved in the reporting processes to ensure the compliance requirements are fully understood and a proper review of all reporting methods will be performed. This will be implemented by December 31, 2025, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025

View Audit 383008

Finding 1169835 (2024-001)

Material Weakness 2024

College Dreams, INC

OR

Reporting Material Weakness

Finding # 2024-001: Material weakness over preparation of schedule of expenditures of federal awards (SEFA). 93.677 Social Services Block Grant – Department of Health and Human Services; 21.027 Coronavirus State and Local Fiscal Recovery Funds – Department of the Treasury Finding: The Organization s...

Finding # 2024-001: Material weakness over preparation of schedule of expenditures of federal awards (SEFA). 93.677 Social Services Block Grant – Department of Health and Human Services; 21.027 Coronavirus State and Local Fiscal Recovery Funds – Department of the Treasury Finding: The Organization should have systems in place to prepare a complete and accurate SEFA. The Organization did not identify all federal awards and adjustments were made to the SEFA prepared by management. Recommendation: The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. Corrective Action: The Executive Director and Director of Finance and will use a grant and contract tracking log to ensure they are aware of all federal awards. The SEFA will be prepared by the bookkeeper and reviewed and approved by the Director of Finance and Administration prior to being submitted. Anticipated Completion Date: April 2025

View Audit 382989

Finding 1169826 (2024-001)

Material Weakness 2024

Calvary Apartments, Inc.

WI

Internal Control / Segregation of Duties Reporting

The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.

View Audit 382988

Finding 1169821 (2024-001)

Material Weakness 2024

Calvary Housing Development, Ltd.

WI

Internal Control / Segregation of Duties Reporting

The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.

View Audit 382985

Finding 1169819 (2024-001)

Material Weakness 2024

Calvary Development Apartment, Inc.

WI

Internal Control / Segregation of Duties Reporting

The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.

View Audit 382984

Finding 1169764 (2024-001)

Material Weakness 2024

City of Darlington, South Carolina

SC

Reporting

Management has put procedures in place to ensure that federal expenditures are properly reported on the Schedule of Expenditures of Federal Awards.

View Audit 382864

Finding 1169719 (2024-003)

Material Weakness 2024

City of Zanesville

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.329

Planned Corrective Action: Planned Action The City will implement a calendar based reminder system using Microsoft Outlook to send annual notifications to designated staff prior to the reporting deadline. Roles and Responsibilities o Budget & Finance Director: Accountable for preparing and filing th...

Planned Corrective Action: Planned Action The City will implement a calendar based reminder system using Microsoft Outlook to send annual notifications to designated staff prior to the reporting deadline. Roles and Responsibilities o Budget & Finance Director: Accountable for preparing and filing the report with the Treasury. o Community Development Director: Provides programmatic information necessary for report completion upon request. o Deputy Auditor: Receives annual reminder notifications to ensure oversight. o Auditor’s Office: Will be notified upon submission of the report for independent verification. Implementation Timeline Outlook reminders will be established by April 1 annually to ensure timely notification ahead of the next reporting deadline. Monitoring The Auditor’s Office will verify timely submission annually and maintain documentation of compliance for audit purposes. Anticipated Completion Date: 12/12/2025 Responsible Contact Person: Amanda N. Perkowski, Budget & Finance Director

View Audit 382754

Finding 1169645 (2024-003)

Material Weakness 2024

Dakota County

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Awar...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Award Period: 2024 Recommendation: We recommend that the County reviews its polices and controls to ensure there is a formally documented control that ensures all required training of LCTS fiscal site contacts is completed and the documentation of the completions of the training is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will share the Minnesota DHS previously recorded “LCTS Fiscal & Cost Schedule” training video with all new Fiscal Site Contacts that prepare cost schedules. County staff will then follow-up with the new Fiscal Site Contacts with a brief quiz to ensure they watched the training video and know how to capture only applicable costs in the cost schedule reports. Communications sharing the training video and the responses to the brief quiz will be maintained as documentation of the completion of the required trainings. Name of the contact person responsible for corrective action: Lucas Chase, Audit Manager Planned completion date for corrective action plan: December 31, 2025

View Audit 382642

Finding 1169642 (2024-001)

Material Weakness 2024

Dakota County

MN

Eligibility Material Weakness Reporting § 200.303

Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Numbe...

Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55240010 Award Period: 2024 Recommendation: We recommend the County implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in MAXIS and issues are followed up in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to train staff to ensure they are aware that review of casefiles needs to be documented by a signature for all applications, all information in casefiles needs to be accurately input into MAXIS for income and assets, and all applications should be processed in a timely and accurate manner. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2025

View Audit 382642

Finding 1169617 (2024-004)

Material Weakness 2024

City of Elizabethtown

KY

Reporting § 200.512

The grant application process is being revised to include a Finance Department signature which will allow for a comprehensive list of potential grants to be maintained for review in the period end financial reporting process.

View Audit 382597

Finding 1169598 (2024-004)

Material Weakness 2024

Guam Department of Education

GU

Reporting

Views of Auditee and Corrective Actions: GDOE agrees with the finding. Due to delays in processing draw requests for CNP federal reimbursement programs, discrepancies arose between expenditures (draw requests) and outlays (draws completed), resulting in differences in data with program outlays repor...

Views of Auditee and Corrective Actions: GDOE agrees with the finding. Due to delays in processing draw requests for CNP federal reimbursement programs, discrepancies arose between expenditures (draw requests) and outlays (draws completed), resulting in differences in data with program outlays reported to USDA FNS. Plan of action and completion date: The FNSMD has increased staffing within the Financial Management of Child Nutrition Programs to ensure fiscal activities are monitored and that all required financial reports are submitted to USDA FNS in accordance with established deadlines. FNSMD will develop and implement internal controls and procedures for financial reporting, including processes to manage, reconcile, prepare, and post the required fiscal reports with appropriate supporting documentation. FNSMD will also establish and implement internal controls to improve the claims reimbursement process prior to transmittal to the GDOE Business Office. These controls will include procedures to follow up on and confirm draws/payments to ensure timely reimbursement. In addition, FNSMD will conduct quarterly reconciliations of program expenditures, including a review of source documentation (monthly claims for reimbursement, reimbursement calculation summaries, requests/confirmations of reimbursement draws, and processing of reimbursements), to ensure accuracy. Plan to monitor and responsible officials: The FNSMD Administrator, Anthony S. Monforte, and FNSMD Program Coordinator, Franklin J. Cruz, will be responsible for implementation and ongoing execution of corrective actions. Corrective actions will be implemented by March 31, 2026.

View Audit 382583

Corrective Action Plans

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