Corrective Action Plans

Finding 537875 (2024-001)

Significant Deficiency 2024

Xavier University

OH

Special Tests & Provisions Student Financial Aid Significant Deficiency

Corrective Action Plan Xavier complies with the loan disbursement notification rules. During the audit we learned that, while our system was sending the emails to each student with a loan disbursement, our process for copying each individual email to xufinaid was not functioning. Further, the noti...

Corrective Action Plan Xavier complies with the loan disbursement notification rules. During the audit we learned that, while our system was sending the emails to each student with a loan disbursement, our process for copying each individual email to xufinaid was not functioning. Further, the notification report was being overwritten daily, causing us to lose the audit trail for these notifications. We have implemented two steps to be able to document each individual email. 1. The xufinaid@xavier.edu email address is copied on every disbursement notification and each notification email is delivered into the xufinaid inbox in Outlook. Every Wednesday those emails are moved by financial aid personnel into a folder in Outlook where they remain stored. This weekly review allows personnel to know in a timely manner if there are issues with the email delivery process. 2. A log file which saves a list of the disbursement notification emails is saved on a daily basis. It includes the content of each email.

View Audit 348957

Finding 537872 (2024-004)

Significant Deficiency 2024

Grand Valley State University

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding Number: 2024-004 Condition: The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Planned Corrective Action: The federal agency has a new reporting system for FFATA through SAM.gov that a...

Finding Number: 2024-004 Condition: The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Planned Corrective Action: The federal agency has a new reporting system for FFATA through SAM.gov that allows for more accurate reporting and less technical system failures. GVSU Office of Sponsored Programs will file FFATA reports within the required 30-day timeline and will share receipt of filings with GVSU Finance and the MI-SBDC to acknowledge timely submissions. In the event of any system failures or delays in filing, GVSU OSP will capture a screenshot of the error and work with the agency tech support team as well as notify both Finance and MI-SBDC so the agency can be informed. Contact person responsible for corrective action: Kim Squiers, Director, Office of Sponsored Programs Anticipated Completion Date: New procedure was implemented with the recent filings completed on 1/24/2025.

View Audit 348946

Finding 537780 (2024-003)

Significant Deficiency 2024

Grand Valley State University

MI

Reporting Significant Deficiency § 200.502

Condition: Out of our 40 samples tested for allowability in the Special Education Cluster (IDEA), the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 ...

Condition: Out of our 40 samples tested for allowability in the Special Education Cluster (IDEA), the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster (R&D), the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Planned Corrective Action: The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures. Contact person responsible for corrective action: Karen Mushong, Controller Anticipated Completion Date: 06/30/2025

View Audit 348946

Finding 537688 (2024-002)

Significant Deficiency 2024

Grand Valley State University

MI

Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Condition: Of the 40 samples included in our sample selected for testing in the Research and Development Cluster (R&D), the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Planned Corrective Action: The university has implemented ...

Condition: Of the 40 samples included in our sample selected for testing in the Research and Development Cluster (R&D), the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Planned Corrective Action: The university has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period. Contact person responsible for corrective action: Associate Controller, Brenda Lindberg Anticipated Completion Date: The new grants module, which includes grant billing and award calendar schedule became operational at July 1, 2024.

View Audit 348946 Questioned Costs: $1

Finding 537676 (2024-001)

Significant Deficiency 2024

Grand Valley State University

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

Condition: Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster (TRIO), the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hour...

Condition: Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster (TRIO), the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster (IDEA), the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Planned Corrective Action: The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system. Contact person responsible for corrective action: Associate Controller, Brenda Lindberg Anticipated Completion Date: The new effort reporting system was implemented in June 2024.

View Audit 348946

Finding 537639 (2024-004)

Significant Deficiency 2024

Cumberland County Housing Authority

PA

HUD Housing Programs Cash Management Significant Deficiency

In accordance with the 2014 Appropriations Act Section 242, the utility allowance for a family shall be the lower of: (1) the utility allowance amount for the family unit size; or (2) the utility allowance amount for the unit size of the unit rented by the family. However, upon the request of a fami...

In accordance with the 2014 Appropriations Act Section 242, the utility allowance for a family shall be the lower of: (1) the utility allowance amount for the family unit size; or (2) the utility allowance amount for the unit size of the unit rented by the family. However, upon the request of a family that includes a person with disabilities, the PHA must approve a utility allowance higher than the applicable amount if such a higher utility allowance is needed as a reasonable accommodation in accordance with HUD's regulations in 24 CFR part 8 to make the program accessible to and usable by the family member with a disability. This provision applies only to vouchers issued after the effective date of this notice (June 12, 2014) and to current program participants. For current program participants, a PHA must implement the new allowance at the family's next annual reexamination, provided that the PHA is able to provide a family with at least 60 days' notice prior to the reexamination. During the audit, we noted two (2) HUD Forms 50058 had utility allowances calculated not in accordance with the above criteria. The Authority had roughly 120 vouchers issued throughout the fiscal year under examination which would translate to 1,400 Housing Assistance Payment transactions for the year. Of these we reviewed 40 individual Housing Assistance Payment transactions and found 2 instances of noncompliance. Recommendation We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. Corrective Action Plan File audits are being done quarterly beyond regularly quality control audits. Staff are required to do additional annual compliance training to ensure procedures are being followed.

View Audit 348917

Finding 537638 (2024-003)

Significant Deficiency 2024

Cumberland County Housing Authority

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

The PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR §§982.405, 983.103)). Additionally, for units under HAP ...

The PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR §§982.405, 983.103)). Additionally, for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family’s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). During our audit, we identified two (2) failed HQS with life-threating fails that did not receive a pass within the required 24-hour time frame. The HQS population had 135 failed inspections. We selected a sample of 15 inspection and identified of those 15 reviewed 2 did not obtain a re-inspection pass within the Criteria noted above and no rent abatement process was enforced on landlord. Recommendations We suggest the Authority properly oversee compliance with regulations and enforce rent abatements if necessary to adherence to federal compliance requirements. Corrective Action Plan Staff have implemented a new approach to addressing compliance issues immediately and notifying the Deputy Executive Director to enforce abatements. Staff are also required to do additional annual training.

View Audit 348917

Finding 537628 (2024-001)

Significant Deficiency 2024

Lawrence Union Free School District

NY

Procurement, Suspension & Debarment Cash Management Significant Deficiency § 200.303

Significant Deficiency 2024-001. Procurement United States Department of Education, passed through New York State Department of Education Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondar...

Significant Deficiency 2024-001. Procurement United States Department of Education, passed through New York State Department of Education Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief – Homeless Youth and Children ALN: 84.425W Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District’s Assistant Superintendent for Business and Operations will work on updating all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that District policies are in compliance with these guidelines. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: June 30, 2025.

View Audit 348909

Finding 537613 (2024-002)

Significant Deficiency 2024

Missouri Valley College

MO

Student Financial Aid Significant Deficiency

2024-002 Plan: As of 03/20/2025 this is complete. Objective: Ensure that the Return to Title IV calendar is set up correctly. In order to address the original setup of the Return to Title IV calendar that was done with Colleague specialists in the original setup, we now confirm that the calendar is ...

2024-002 Plan: As of 03/20/2025 this is complete. Objective: Ensure that the Return to Title IV calendar is set up correctly. In order to address the original setup of the Return to Title IV calendar that was done with Colleague specialists in the original setup, we now confirm that the calendar is now correctly established and that the previous issues have been resolved. Initially, the calendar was impacted by the inclusion of four federal holidays, which led to inaccuracies. To rectify this, we conducted thorough research and collaborated closely with Ellucian support to devise a robust annual setup plan that will prevent the recurrence of such errors in the future. Moving forward, we have instituted a proactive approach in which we will meticulously review and manually count the calendar each year prior to the start of the academic year. This ensures that all holidays and relevant dates are accurately reflected in the calendar to align with federal guidelines, effectively mitigating any potential disruptions. Through these measures, we aim to maintain compliance and enhance the overall integrity of our Return to Title IV processes. Objective: Ensure that the Return to Title IV funds are returned within the 45 day timeline. lnorder to address the timely return of funds within the 45-day federal timeframe, we acknowledge that this was our first year utilizing a new system, which presented a learning curve for our team. To address this challenge, we partnered with the Ellucian team to implement an automated notification system that triggers alerts at the 30-day mark whenever a Return to Title IV (R2T 4) calculation has been performed but the associated funds have not yet been returned or transmitted for return. This proactive measure is designed to enhance our operational efficiency and ensure compliance with federal regulations. By enabling timely notifications, we can better maintain the integrity of federal policies and the R2T 4 process itself, allowing our staff to take appropriate action and ensure that funds are returned promptly. Furthermore, we will conduct periodic reviews of this system and its effectiveness to identify any additional improvements, fostering ongoing compliance and strengthening our financial processes in future academic years.

View Audit 348884

Finding 537607 (2024-001)

Significant Deficiency 2024

Clarkstown Central School District

NY

Allowable Costs / Cost Principles Significant Deficiency

Re: 2023-24 Single Audit Response and Corrective Action Plan The Clarkstown Central School District (the 'District') has received R.S. Abrams' Single Audit report dated March 21, 2025. This document serves as the District's Single Audit Response and Corrective Action Plan. The Board of Education an...

Re: 2023-24 Single Audit Response and Corrective Action Plan The Clarkstown Central School District (the 'District') has received R.S. Abrams' Single Audit report dated March 21, 2025. This document serves as the District's Single Audit Response and Corrective Action Plan. The Board of Education and the District's Administration extend a thank you to R.S Abrams for their time and effort devoted to the detailed examination of internal controls. The District accepts the recommendation as noted and has instituted the attached Corrective Action Plan. The District strongly supports the audit process and welcomes all efforts to ensure that District internal controls are in alignment with best practices. #1 Recommendation: Allowable Cost principles - payroll "During our current year audit, we noted that although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy , they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds." Corrective Action Plan The District agrees that in the 2023-24 grant year, the Payroll Certification Forms were not prepared and processed in a timely manner. This was due, in part, to staffing issues being experienced by the Accounting Department. To ensure timely preparation in the future , the District will schedule distribution of certification forms no later than November 30th. Mr. William Molloy, Deputy Treasurer , will compile the information and provide it to Ms. Bridgette Dunmire, Senior Clerk, no later than November 15th. Ms. Dunmire will prepare the forms , based on the data provided, and submit them to Mr. Molloy for review. Certification forms will be distributed electronically by Ms. Dunmire no later than November 30th. This process will be effective beginning with 2024-25 grant year.

View Audit 348878

Finding 537596 (2024-002)

Significant Deficiency 2024

University System of New Hampshire

NH

Reporting Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement ...

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will update enrollment status reporting procedures and provide training to staff to ensure changes are reported to NSLDS in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Cathy Mullins, Director of Financial Aid and Scholarships, Keene State College Planned completion date for corrective action plan: March 31, 2025

View Audit 348873

Finding 537591 (2024-001)

Significant Deficiency 2024

University System of New Hampshire

NH

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Explanation of disagreement with audit find...

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will update credit balance reporting and monitoring procedures and provide training to staff to ensure refunds are done in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Cathy Mullins, Director of Financial Aid and Scholarships. Keene State College Planned completion date for corrective action plan: April 30, 2025

View Audit 348873

Finding 537566 (2024-002)

Significant Deficiency 2024

Seniorsplus

ME

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Management is committed to compliance in accordance with all grant agreements and will work to formally document the Agency’s internal controls over Federal and State awards. Additional training will be provided as needed to prevent future findings.

View Audit 348846

Finding 537554 (2024-001)

Significant Deficiency 2024

Town of East Greenwich Housing Authority

RI

HUD Housing Programs Special Tests & Provisions Significant Deficiency

2024-001 General Depository Agreements a. Corrective Action-It was found that the Depository Agreement on file with EGHA and Citizens Bank going back to 2010 was never fully executed. A new HUD 51999 was completed and signed by the EGHA Executive Director and forwarded to Citizens for signatures. On...

2024-001 General Depository Agreements a. Corrective Action-It was found that the Depository Agreement on file with EGHA and Citizens Bank going back to 2010 was never fully executed. A new HUD 51999 was completed and signed by the EGHA Executive Director and forwarded to Citizens for signatures. Once completed, it will be forwarded to HUD for their signature.

View Audit 348840

Finding 537552 (2024-002)

Significant Deficiency 2024

Winona-Montgomery Consolidated School District

MS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring

2024-002 a. Name of Contact Person Responsible for Corrective Action: Lynea Watson – Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all ...

2024-002 a. Name of Contact Person Responsible for Corrective Action: Lynea Watson – Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all federal grant requirements. c. Anticipated Completion Date: Immediately.

View Audit 348831

Finding 537546 (2024-001)

Significant Deficiency 2024

Integral Care

TX

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.414

Corrective Action Plan Finding 2024-001 Finding Summary: The Center did not exclude charges for patient care when calculating modified total direct costs (MTDC) in accordance with Uniform Guidance and TxGMS and thus the indirect rate used in calculating the indirect amount charged to the grant was n...

Corrective Action Plan Finding 2024-001 Finding Summary: The Center did not exclude charges for patient care when calculating modified total direct costs (MTDC) in accordance with Uniform Guidance and TxGMS and thus the indirect rate used in calculating the indirect amount charged to the grant was not consistently accurate. Corrective Action Plan: The Center has historically calculated the indirect amount using the same methodology over time. Given the small volume of patient receipts, the impact on the total indirect amount is minor. We believe that had we modified our calculations, we would have had enough modified total direct costs to cover the change in the calculation. The Center will modify all future calculations to ensure alignment. We will also review the fiscal year covered under this audit to understand what the impact of the change would have been on the split between cost types. Note that since we are midway through our next fiscal year, and we consider the differences minor, we have determined that we will correct for any future reimbursement requests, but will not modify prior reimbursement requests. Similarly, we will conduct a review of that fiscal year to determine the impact of the change and verify it is not significant. Responsible Individuals: Rusty Taylor, CFO Joe Carrington, Director of Financial Planning and Analysis Anticipated Completion Date: August 2025

View Audit 348829 Questioned Costs: $1

Finding 537540 (2024-002)

Significant Deficiency 2024

Jefferson County Industrial Development Agency

NY

Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: We acknowledge the validity of this finding and offer the following explanation. While we recognized the Agency’s role as a subrecipient, we did not fully understand the guidelines for distinguishing between a “contractor” and a “subreci...

Views of Responsible Officials and Planned Corrective Actions: We acknowledge the validity of this finding and offer the following explanation. While we recognized the Agency’s role as a subrecipient, we did not fully understand the guidelines for distinguishing between a “contractor” and a “subrecipient” when making a subaward to another organization. However, through a thorough discussion and assessment of the guidelines with the auditors, along with a joint review of the GSA-CX-1.8: Subrecipient and Contractor Determination Form, we have gained clarity on the proper process for making accurate determinations in future subawards. Corrective Action: For future grant awards, Agency staff will review the use of funds in accordance with federal guidelines to determine whether the recipient qualifies as a subrecipient or a contractor. Additionally, the Agency has taken steps to notify the organization of their subrecipient status and their obligation to conduct a Single Audit in compliance with Government Accounting Standards and Uniform Guidance requirements.

View Audit 348822

Finding 537537 (2024-001)

Significant Deficiency 2024

Town of Boylston

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: A financial policy for managing receipt of federal awards is in the process of being created by the Financial Policies Committee Anticipated Completion Date: December 31, 2025 ...

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: A financial policy for managing receipt of federal awards is in the process of being created by the Financial Policies Committee Anticipated Completion Date: December 31, 2025 Contact: April Steward, Town Administrator

View Audit 348815

Finding 537528 (2024-003)

Significant Deficiency 2024

Housing Authority of Prince George's County

MD

HUD Housing Programs Significant Deficiency Special Tests & Provisions

2024-003 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls for rent reasonableness to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: T...

2024-003 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls for rent reasonableness to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAPGC has implemented a new Rent Reasonableness software that provides a user-friendly method for ensuring Rent Reasonableness compliance. HAPGC has hired a new Voucher Program Director. The new Director will strictly enforce current program policy which requires Recertification and Intake Specialists to attach all required documentation within 3 business days of receipt to the program participant’s electronic file. Additionally, Program Managers, as well as Recertification and Intake Specialists, will be held accountable through disciplinary action when corrective actions noted through the quality control review process are not corrected within 15 business days. Finally, all HCV staff persons will be required to take the Housing Choice Voucher Certification class annually to ensure proper training and adequate understanding of the voucher program rules. Name(s) of the contact person(s) responsible for corrective action: Carolyn Floyd, Housing Choice Voucher Program, Director cefloyd@co.pg.md.us. Planned completion date for corrective action plan: December 31, 2025.

View Audit 348795

Finding 537527 (2024-002)

Significant Deficiency 2024

Housing Authority of Prince George's County

MD

HUD Housing Programs Eligibility Significant Deficiency

2024-002 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is...

2024-002 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAPGC has hired a new Voucher Program Director. The new Director will strictly enforce current program policy which requires Recertification and Intake Specialists to attach all required documentation within 3 business days of receipt to the program participant’s electronic file. Additionally, Program Managers, as well as Recertification and Intake Specialists, will be held accountable through disciplinary action when corrective actions noted through the quality control review process are not corrected within 15 business days. Finally, all HCV staff persons will be required to take the Housing Choice Voucher Certification class annually to ensure proper training and adequate understanding of the voucher program rules. Name(s) of the contact person(s) responsible for corrective action: Carolyn Floyd, Housing Choice Voucher Program, Director cefloyd@co.pg.md.us. Planned completion date for corrective action plan: December 31, 2025.

View Audit 348795

Finding 537526 (2024-001)

Significant Deficiency 2024

Housing Authority of Prince George's County

MD

HUD Housing Programs Eligibility Significant Deficiency

2024-001 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There i...

2024-001 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAPGC has hired a new Voucher Program Director. The new Director will strictly enforce current program policy which requires Recertification and Intake Specialists to attach all required documentation within 3 business days of receipt to the program participant’s electronic file. Additionally, Program Managers, as well as Recertification and Intake Specialists, will be held accountable through disciplinary action when corrective actions noted through the quality control review process are not corrected within 15 business days. Finally, all HCV staff persons will be required to take the Housing Choice Voucher Certification class annually to ensure proper training and adequate understanding of the voucher program rules. Name(s) of the contact person(s) responsible for corrective action: Carolyn Floyd, Housing Choice Voucher Program, Director cefloyd@co.pg.md.us. Planned completion date for corrective action plan: December 31, 2025.

View Audit 348795

Finding 537488 (2024-003)

Significant Deficiency 2024

City and Borough of Juneau, Alaska

AK

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.306

FEDERAL AWARD FINDING Finding: 2024-003 Significant Deficiency in Internal Controls over Compliance and Compliance – Setup and Monitoring of Reporting and Match Name of Contact Person: Angie Flick, Director of Finance Corrective Action: The accountants will be going through additional training on se...

FEDERAL AWARD FINDING Finding: 2024-003 Significant Deficiency in Internal Controls over Compliance and Compliance – Setup and Monitoring of Reporting and Match Name of Contact Person: Angie Flick, Director of Finance Corrective Action: The accountants will be going through additional training on setting up grants in the system and how to reconcile them. CBJ will also be completing a grant reconciliation process quarterly instead of annually. This will act both as a control as well as an opportunity to make timely corrections in the case of error. Proposed Completion Date: September 30, 2025

View Audit 348728

Finding 537486 (2024-003)

Significant Deficiency 2024

Town of Manchester

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.214 § 200.303

DEPARTMENT OF TREASURY 2024-003 Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend management ensure policies and procedures include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls ...

DEPARTMENT OF TREASURY 2024-003 Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend management ensure policies and procedures include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to issuance of the contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will ensure all new vendors will sign a suspension and debarment agreement prior to any payments being made. Name of the contact person responsible for corrective action: Kelly Baldwin, Director of Finance Planned completion date for corrective action plan: March 31, 2025 If the Cognizant or Oversight Agency has questions regarding this plan, please call Kelly Baldwin, Director of Finance at 410-239-3200.

View Audit 348723

Finding 537483 (2024-001)

Significant Deficiency 2024

Kyrene Elementary School District No. 28

AZ

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs

Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Brian Lockery, Director of Finance Anticipated Completion Date: The finding was corrected...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Brian Lockery, Director of Finance Anticipated Completion Date: The finding was corrected as of February 18, 2025. Planned Corrective Action: District staff took the following steps to immediately remedy this finding:  Entered and approved a journal entry in the FY24 general ledger to correct the indirect cost transfer out of Fund 510 and into Fund 570 as authorized under the program.  Submitted to ADE a request to open a 15‐915 data correction to submit a revised FY24 Annual Financial Report (AFR), Food Service AFR and School by School (AFR).  ADE opened the 15‐915 window, and Kyrene submitted all three revised AFRs.  ADE processed and approved all three AFRs.  Kyrene submitted all three revised AFRs to its governing board for approval on March 25, 2025.  FY25 opening fund balances were additionally corrected to reflect the changes approved in the revised AFRs. Kyrene remedied this finding as of February 18, 2025. Kyrene now employs a new, revised calculator tool which limits the amount of the food service contract expenses to $25,000 maximum annually. This worksheet will be used to calculate the maximum allowable indirect cost rate transfer from Fund 510 Food Services to Fund 570 Indirect Costs.

View Audit 348721 Questioned Costs: $1

Finding 537462 (2024-003)

Significant Deficiency 2024

Fontbonne University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management

Corrective Action Plan 2024-003: The University concurs with the finding and has made the required corrections to the COD disbursement dates. The University process when posting Aid has remained consistent each year, this appears to be an isolated incident where CAMS did not pick up the date listed ...

Corrective Action Plan 2024-003: The University concurs with the finding and has made the required corrections to the COD disbursement dates. The University process when posting Aid has remained consistent each year, this appears to be an isolated incident where CAMS did not pick up the date listed on the disbursement screen for these students and pass that to COD. The University has implemented a control to complete the disbursements each time and then verify the date reflects correctly in COD afterwards. While this should be an automatic process, and has been in previous years, it will be something the University verifies now with each aid posting. Completion Date: August 2024 Contact Person: Megan Morton, Director of Financial Services

View Audit 348677

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