Corrective Action Plans

Finding 507891 (2024-001)

Significant Deficiency 2024

IL

HUD Housing Programs Eligibility Reporting

Finding 2024-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files- Noncompliance and Significant Deficiency Moving To Work Demonstration – subsidy ALN14.881 Corrective Action Plan: Effective November 1, 2024, the Authority will implement a Compliance...

Finding 2024-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files- Noncompliance and Significant Deficiency Moving To Work Demonstration – subsidy ALN14.881 Corrective Action Plan: Effective November 1, 2024, the Authority will implement a Compliance Coordinator position for the review of tenant files on a regular basis. The Compliance Coordinator will be under the immediate direction of the Finance Director, so as to be independent of the public housing and voucher programs. Person Responsible: Alan Zais, Executive Director Anticipated completion Date: March 31, 2025

View Audit 328424

Finding 507875 (2024-002)

Significant Deficiency 2024

McPherson College

KS

Student Financial Aid Internal Control / Segregation of Duties Significant Deficiency

Finding 2024-002: Disbursements to or on Behalf of Students – Credit Balances Corrective Action Plan: We concur with the auditor’s finding. This was a unique situation as the refund in question related to interterm for which there are no charges. The student completed interterm but did not return fo...

Finding 2024-002: Disbursements to or on Behalf of Students – Credit Balances Corrective Action Plan: We concur with the auditor’s finding. This was a unique situation as the refund in question related to interterm for which there are no charges. The student completed interterm but did not return for spring. Refunds are a very manual process and the late refund in question was an oversight. There have been multiple changes made since the fiscal year under review. We will no longer be offering an interterm session which presented unique challenges around student accounts and financial aid. We have implemented an updated accounting software which will simplify the process of reviewing accounts for refunds. We have a new staff person in student accounts and have reviewed all processes related to the issuance of refunds. We are reviewing accounts and issuing refunds on a weekly basis. We believe these changes will reduce the likelihood of a late refund. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Corrective Action was completed as of the date of this report.

View Audit 328392

Finding 507874 (2024-001)

Significant Deficiency 2024

McPherson College

KS

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2024-001: Perkin’s Loan Recordkeeping and Record Retention Corrective Action Plan: We concur with the auditor’s finding. As we were unable to assign the loan, we reimbursed the Perkins fund for the full amount of the outstanding loan, interest and fees. The loan is fully paid off. Contact Pe...

Finding 2024-001: Perkin’s Loan Recordkeeping and Record Retention Corrective Action Plan: We concur with the auditor’s finding. As we were unable to assign the loan, we reimbursed the Perkins fund for the full amount of the outstanding loan, interest and fees. The loan is fully paid off. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Corrective action was completed October 9, 2024.

View Audit 328392

Finding 507840 (2024-004)

Significant Deficiency 2024

Independent School District No. 213 Osakis Public Schools

MN

School Nutrition Programs Eligibility Significant Deficiency

Finding: 2024-004 Eligibility Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199- 2024 Pass-Through Agency: Minnesota Department of Education P...

Finding: 2024-004 Eligibility Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199- 2024 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District management and financial personnel have internal controls designed to ensure proper documentation of eligibility for Child Nutrition. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will continue to work at ensuring there is a second person to review applications. Name of the Contact Person Responsible for Corrective Action Plan: Justin Dahlheimer, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2025

View Audit 328351

Finding 507818 (2024-004)

Significant Deficiency 2024

University of Sioux Falls

SD

Special Tests & Provisions Reporting Significant Deficiency

Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.268 Federal Direct Student Loans P268K242212,P268K232212 Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: Th...

Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.268 Federal Direct Student Loans P268K242212,P268K232212 Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: The audit identified an instance in which a student withdrew from the University however the change in status was not reported to National Student Clearinghouse. Responsible Individuals: Anna Halbur, Registrar Corrective Action Plan: Management will review their current process to ensure enrollment statuses are reported correctly within National Student Clearinghouse. Anticipated Completion Date: October 31, 2024.

View Audit 328325

Finding 507815 (2024-003)

Significant Deficiency 2024

University of Sioux Falls

SD

Questioned Costs Student Financial Aid Reporting

Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program P063P222212, P063P232212 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplement...

Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program P063P222212, P063P232212 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplemental Educational Opportunity Grants P007A223837, P007A233837 Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: The amount reported for Cash on Hand as of 6/30/2023, line-item Part II Section A Field Item 1.1, did not agree to supporting documentation Responsible Individuals: Michael Van Surksum, Vice President for Business and Finance Corrective Action Plan: Management will review their current process to ensure that line items reported are accurate. Anticipated Completion Date: June 30, 2025.

View Audit 328325 Questioned Costs: $1

Finding 507814 (2024-002)

Significant Deficiency 2024

University of Sioux Falls

SD

Questioned Costs Student Financial Aid Subrecipient Monitoring

Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program P063P222212,P063P232212 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: One student was not awarded Pell assistance...

Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program P063P222212,P063P232212 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: One student was not awarded Pell assistance during the summer term as the student's FAFSA was not completed at the time the financial aid office was determining award eligibility. The student later completed the FAFSA within the award year and became eligible for a retroactive disbursement of Pell assistance; however, the financial aid office did not provide the student a retroactive disbursement of Pell. Responsible Individuals: Karrie Morgan, Director of Financial Aid Corrective Action Plan: Management will review procedures and control processes over monitoring retroactive disbursements. Anticipated Completion Date: October 31, 2024.

View Audit 328325 Questioned Costs: $1

Finding 507785 (2024-001)

Significant Deficiency 2024

Petaluma Health Center, Inc.

CA

Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency

Finding 2024‐001 – Special Tests and Provisions – Significant Deficiency in Internal Control over Compliance It was identified that the implementation of a new electronic health record system significantly impacted the control environment as it relates to compliance with federal awards. As a result,...

Finding 2024‐001 – Special Tests and Provisions – Significant Deficiency in Internal Control over Compliance It was identified that the implementation of a new electronic health record system significantly impacted the control environment as it relates to compliance with federal awards. As a result, the control system did not consistently apply the appropriate sliding fee discounts for patients based on qualification criteria and certain patients were billed amounts less than the sliding fee discount schedule. To address the finding related to system limitations that resulted in patients being billed amounts lower than those specified in the sliding fee discount schedule, the Organization will implement a comprehensive corrective action plan. First, a thorough review of the electronic health record system will be conducted to identify specific limitations as it relates to data capture of federal poverty level at time of patient registration. This has already been completed. Second, the Organization will modify the set-up of its electronic health record to systematically seek approved and active documentation related to sliding fee discounts and will modify the system to not allow sliding fee discounts without the presence of said documentation. The Organization is in the process of setting a meeting to modify its system build, which it expects to be finalized in 30 calendar days. To ensure ongoing compliance, regular monitoring procedures will be established to review data capture accuracy, with the Chief Financial Officer overseeing this effort and the first review scheduled for 30 calendar days from the date on which the electronic health record system fix is implemented. Finally, thorough documentation of all corrective actions taken, including system changes and monitoring results, will be maintained. The Chief Financial Officer will report findings to management on a monthly basis, with the first report due one month from date on which the system fix is implemented. Through these measures, the Organization aims to enhance billing accuracy, ensure compliance with federal requirements, and prevent future discrepancies.

View Audit 328268

Finding 505511 (2024-001)

Significant Deficiency 2024

Marshall B. Ketchum University

CA

Special Tests & Provisions Student Financial Aid Period of Performance

Marshall B. Ketchum University Corrective Action Plan For the Fiscal Year Ended June 30, 2024 U.S. Department of Education – Student Financial Assistance Cluster Federal Awards Finding Item 2024-001 – Special Tests and Provisions – Return of Title IV Funds – Significant Deficiency In Internal Contr...

Marshall B. Ketchum University Corrective Action Plan For the Fiscal Year Ended June 30, 2024 U.S. Department of Education – Student Financial Assistance Cluster Federal Awards Finding Item 2024-001 – Special Tests and Provisions – Return of Title IV Funds – Significant Deficiency In Internal Controls Over Compliance Conditions – A sample of seven students out of a population of 21 were identified by the University as having received some federal assistance and withdrew from the University during the year under audit. The auditors found two calculations of the return of Title IV funds contained errors related to the total number of days in the term because consideration for the exclusion of certain days from the winter scheduled break were not properly implemented. This calculation error caused two of the seven samples to have the wrong total of aid earned because those two students had withdrawn before the 60% completion threshold. In this same sample universe, two students had incorrect calculations of values to be returned because the institutional charges were not included in the R2T4 calculation. In both cases, the students began a term while the school evaluated their academic performance form the previous term. The students were dismissed from their respective programs based on academic performance, but the school refunded full tuition and fees as the students were not given adequate opportunity to attend the terms for which they withdrew. As such, the school had considered the full tuition refund as a $0 institutional charge on the R2T4 calculation which caused calculation errors for what was earned in the term. These two errors caused an understatement of $24,127 unsubsidized loan that would be required to be returned by the school. Corrective Action Plan: In response to the findings regarding Return of Title IV funds Marshall B. Ketchum University is taking the following corrective actions. The Financial Aid Office has revised the Return of Title IV Aid policy to now include the following statement: When calculating the amount the school must return, the tuition and fee charges that were applicable at the time of withdrawal are used for purposes of calculation the Return of Title IV funds. Any subsequent tuition and fee refunds credited back to the students account after the withdrawal date will not be taken into consideration for purposes of calculating the Return of Title IV funds. The revised R2T4 policy above will be updated in the university catalog as well. When Financial Aid is processing the configuration and system setup for the upcoming academic year, we will take into account any additional days in which there are no scheduled classes that are not included in the university defined scheduled breaks. For example, if the scheduled Winter Recess break as defined by the University Registrar for the 2024-2025 academic year is 12/23/24-1/5/25, we will also include 12/21/24 & 12/22/24 as part of the scheduled break for Return of Title IV purposes, as there will be no scheduled classes on those days. This will increase the scheduled break for R2T4 purposes from 14 to 16 days and will be excluded from the R2T4 calculation. The scheduled R2T4 breaks for the 2024-2025 academic year have already been reviewed and confirmed for compliance purposes per FSA R2T4 regulations. The Director of Financial Aid has reviewed the Title IV federal regulations on Return of Title IV funding and acknowledges the issues and is prepared to be compliant going forward. In addition, Financial Aid Staff will be properly trained and will continue to be trained as needed. Sincerely, Kyle Pryor, Director of Financial Aid, (714) 449-7448 Projected Completion Date: October 15, 2024

View Audit 328209

Finding 505413 (2024-002)

Significant Deficiency 2024

Claremont McKenna College

CA

Student Financial Aid Subrecipient Monitoring Reporting

Finding: 2024-002: Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: The College acknowledges the delay in transmitting a student's graduation status to the Clearinghouse/NSLDS. This was due to a retroactive gradua...

Finding: 2024-002: Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: The College acknowledges the delay in transmitting a student's graduation status to the Clearinghouse/NSLDS. This was due to a retroactive graduation date change following a thesis review. We are revising our internal policy to ensure timely submission of enrollment status changes and will implement sample checks after each transmission date. Contact Person Responsible for Corrective Action: Deputy Director of Financial Aid, Eleanor Wu has implemented the corrective action plan. Anticipated Completion Date: Corrective action was completed by October 2024.

View Audit 328116

Finding 505407 (2024-001)

Significant Deficiency 2024

Claremont McKenna College

CA

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Finding: 2024-001: Special Tests and Provisions – Return of Title IV: Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The College acknowledges the oversight in configuring the system for Spring 2024 enrollment breaks and has taken corrective measures to ensure syst...

Finding: 2024-001: Special Tests and Provisions – Return of Title IV: Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The College acknowledges the oversight in configuring the system for Spring 2024 enrollment breaks and has taken corrective measures to ensure system accuracy. At least two financial aid officers will now verify semester start/end dates and break periods, and the 60% mark will be calculated at the beginning of each semester. Additionally, the COD R2T4 calculator will be used for comparison with internal calculations. Withdrawal and R2T4 policies are also being updsated for the 2024-25 College catalog. Contact Person Responsible for Corrective Action: Deputy Director of Financial Aid, Eleanor Wu has implemented the corrective action plan. Anticipated Completion Date: Corrective action was completed by October 2024.

View Audit 328116 Questioned Costs: $1

Finding 505382 (2024-001)

Significant Deficiency 2024

Louisville Regional Airport Authority

KY

Reporting Significant Deficiency

Condition: The Authority did not have controls in place to ensure Form 5100-127 and Form 5100-126 were filed within 120 days after the Authority's fiscal year-end. Planned Corrective Action: The Authority agrees with the finding. Due to turnover of staff formally responsible for filing the reports, ...

Condition: The Authority did not have controls in place to ensure Form 5100-127 and Form 5100-126 were filed within 120 days after the Authority's fiscal year-end. Planned Corrective Action: The Authority agrees with the finding. Due to turnover of staff formally responsible for filing the reports, the correct due date was not retained. Upon discovery of the missed due date, the Authority immediately filed the reports with the FAA. To ensure the reports are filed timely in the future, an online calendar has been established with reminders for important activities, such as filing due dates, renewals and debt service payments. All members of the Finance team have access to the online calendar to review, monitor and add important due dates. Contact person responsible for corrective action: Beverly Santamouris Anticipated Completion Date: June 30, 2024

View Audit 328068

Finding 505373 (2024-002)

Significant Deficiency 2024

Illinois Central College District 514

IL

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

Students in the Pell Grant Verification Status (PGVS) file will be reviewed by a Financial Assistance Advisor for Pell and another Financial Assistance Advisor for Verification to make sure all appropriate flags are set correctly in the system. Once this review is complete, Pell will be re-originat...

Students in the Pell Grant Verification Status (PGVS) file will be reviewed by a Financial Assistance Advisor for Pell and another Financial Assistance Advisor for Verification to make sure all appropriate flags are set correctly in the system. Once this review is complete, Pell will be re-originated. If students persist in the PGVS file, a help desk ticket will be filled with our Information Technology department to investigate why the record is still showing as not verified. This new review process will provide additional oversight in the verification process.

View Audit 328046

Finding 505369 (2024-001)

Significant Deficiency 2024

Illinois Central College District 514

IL

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

The College acknowledges that a submission error occurred in Spring 2023, resulting in several students not being included in the routine semester enrollment submissions to the National Student Clearinghouse (NSC). Beginning in Spring 2024, our Institutional Research department initiated a comprehe...

The College acknowledges that a submission error occurred in Spring 2023, resulting in several students not being included in the routine semester enrollment submissions to the National Student Clearinghouse (NSC). Beginning in Spring 2024, our Institutional Research department initiated a comprehensive process to resubmit corrected enrollment files to the NSC, covering Spring 2023, Summer 2023, and Fall 2023. In collaboration with NSC, we followed their established process to rectify the error, which required reloading each submission one at a time in succession from the original submission with the error. This process caused delays in our subsequent submissions until the corrections were fully completed. To prevent recurrence, we have implemented enhanced checks and controls prior to each submission to review the file and file size to ensure the correct number of students are submitted to NSC. Additionally, all submissions post-Spring 2023 have been reviewed, and we have confirmed that this was an isolated incident.

View Audit 328046

Finding 505361 (2024-001)

Significant Deficiency 2024

Ave Maria School of Law and Ave Maria School of Law Foundation

FL

Student Financial Aid Reporting Significant Deficiency

2024-001 – Special Tests and Provisions - Enrollment Reporting. Auditor Description of Condition and Effect. During our testing we noted that twelve students out of a testing population of twelve did not have the correct program begin date reported to NSLDS. As a result, there is an increased risk t...

2024-001 – Special Tests and Provisions - Enrollment Reporting. Auditor Description of Condition and Effect. During our testing we noted that twelve students out of a testing population of twelve did not have the correct program begin date reported to NSLDS. As a result, there is an increased risk that incorrect information will be reported to NSLDS. Auditor Recommendation. We recommend that the Organization enhance its policies and procedures regarding enrollment reporting to ensure that reporting is completed accurately. Corrective Action. The institution concurs with the finding. The errors resulted from a system default date used to complete enrollment reporting that has been updated to reflect each student’s program beginning date accurately. The Registrar and IT office have rectified the issue and will implement a semester-based review of the program begin dates per incoming cohort or student to prevent this issue from occurring again. A review with NSC (National Student Clearinghouse), used to complete enrollment reporting, was completed on the following dates: - May 2024 Graduated Students Report updated/uploaded w/correct program start dates: June 28th, 2024. - Summer 2024 Semester Students Term Report updated/uploaded w/correct program start dates: July 23rd, 2024. -Fall 2024 Semester Students Term Report updated/uploaded w/correct program start dates: August 26th, 2024. Responsible Person. Kristy Kryszczak. Anticipated Completion Date. A new system was implemented on June 28th, 2024, to update the correct program start dates for each student moving forward.

View Audit 328012

Finding 505350 (2024-003)

Significant Deficiency 2024

Mount Marty University

SD

Student Financial Aid Reporting Significant Deficiency

Finding Summary: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  P...

Finding Summary: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 - $41,999 reported 17 students, rather, should have been 18 students.  Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students.  Part II Section F Field item #39 - Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Reports used to prepare the FISAP were incorrect, thus the information reported within the FISAP was inaccurate. The FISAP review process failed to identify the inaccurate information. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: The Financial Aid Office and IT determined where the report needed to be generated in order to produce the unduplicated number of students that needs to be reported on the FISAP. The uncertainty of where the report comes from and what needs to be reported has been eliminated. We will continue to work with our IT department to ensure the reports are being run correctly and numbers are being reported accurately on the FISAP Application. The Director of Financial Aid and the Accountant will prepare the FISAP Application, with the VP for Enrollment Management and VP for Finance and Administration reviewing respective sections prepared by the Director of Financial Aid and Accountant. Anticipated Completion Date: September 2024

View Audit 327987

Finding 505349 (2024-002)

Significant Deficiency 2024

Mount Marty University

SD

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding Summary: One instance was identified in which the student was over-awarded Federal Pell assistance. The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on t...

Finding Summary: One instance was identified in which the student was over-awarded Federal Pell assistance. The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on the PELL chart resulting in the student being over-awarded Pell assistance in the summer of 2023. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: When implementing the FAFSA changes for 2024, the SIS was configured to utilize the Auto Packaging function for the Watertown location which significantly reduces the likelihood of a student being awarded the incorrect amount of PELL. After each student is Auto Packaged, it is reviewed to ensure accuracy of the PELL calculation. Anticipated Completion Date: Resolved – Spring 2024

View Audit 327987 Questioned Costs: $1

Finding 505336 (2024-002)

Significant Deficiency 2024

City of Raleigh

NC

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2024-002, Significant Deficiency - Special Tests - Housing Quality Standards ...

Finding 2024-002, Significant Deficiency - Special Tests - Housing Quality Standards Corrective Action Plan: Goal: To ensure that all required housing unit quality inspections and repairs are performed in compliance with grant provisions. Plan: Staff is updating and revising policies and procedures and creating detailed checklists which align with the required housing unit inspection and repair timelines and required documents. Responsible Parties: Housing & Neighborhoods Timeframes: All elements of the Corrective Action Plan will be completed by January 31, 2025.

View Audit 327980

Finding 505335 (2024-001)

Significant Deficiency 2024

City of Raleigh

NC

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2024-001, Significant Deficiency - Special Tests - Wages Rate Requirements ...

Finding 2024-001, Significant Deficiency - Special Tests - Wages Rate Requirements Corrective Action Plan: Goal: To ensure that the weekly certified payrolls from construction contractors and subcontractors working on the grant funded projects are being completed, collected, and verifying that amounts reported for wages are correct and in compliance with grant provisions. Plan: Staff is updating and revising policies and procedures and creating detailed checklists which align with each stage of the funding, development and monitoring process. In addition, staff has engaged an external vendor to perform oversight and monitoring. Responsible Parties: Housing & Neighborhoods Timeframes: All elements of the Corrective Action Plan will be implemented by January 31, 2025.

View Audit 327980

Finding 505329 (2024-004)

Significant Deficiency 2024

City of Concord

NC

HUD Housing Programs Special Tests & Provisions Significant Deficiency

The agreement will be revised and updated in accordance with regulations. A budget will be adopted by the duly elected resident council for the use of the resident participation funds.

View Audit 327974

Finding 505327 (2024-001)

Significant Deficiency 2024

City of Concord

NC

Special Tests & Provisions Cash Management HUD Housing Programs

City Staff incorrectly thought that all projects noted in the Action Plan submitted to HUD were covered under the Release of Funds (ROF). As the environmental review had not been fully completed at the time the project was submitted in the Action Plan, a separate ROF was needed. The necessary steps ...

City Staff incorrectly thought that all projects noted in the Action Plan submitted to HUD were covered under the Release of Funds (ROF). As the environmental review had not been fully completed at the time the project was submitted in the Action Plan, a separate ROF was needed. The necessary steps have been taken to correct the documentation and to prevent future occurrences.

View Audit 327974

Finding 505324 (2024-002)

Significant Deficiency 2024

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Significant Deficiency Special Tests & Provisions

When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by former staff. As documentation in the files all previous inspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after complet...

When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by former staff. As documentation in the files all previous inspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after completing the necessary course and passing the exam. All inspections whether annual or bi-annually are all completed within the time frame directed by HUD. The director currently will complete the supervisory inspections based on the percentage of program participation directed by HUD regulations.

View Audit 327969

Finding 505303 (2024-003)

Significant Deficiency 2024

Wood County Village, Inc.

OH

Questioned Costs HUD Housing Programs Significant Deficiency

2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of ...

2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of $104 in excess of the amount approved by HUD.Criteria: The HUD approved management agent certification (Form HUD - 9839-B) provides for payment of management fees equal to 9.13% of residential income collected. Cause: The Project’s sponsor inadvertently utilized incorrect residential income to calculate management fees. Effect of Condition: The Project is not in compliance with the HUD approved management agent certification and Section 811 Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor verify, monthly, the residual income used to calculate management fees. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements.

View Audit 327913 Questioned Costs: $1

Finding 505280 (2024-003)

Significant Deficiency 2024

Brandywine Community Schools

MI

Significant Deficiency Internal Control / Segregation of Duties

The District is improving their current policy for support for any federal draw is immediately attached to the federal request. This will make the information readily available when requested.

View Audit 327909

Finding 505276 (2024-001)

Significant Deficiency 2024

Denver Seminary

CO

Student Financial Aid Reporting Significant Deficiency

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Exception found during audit on several student returns of their Title IV aid. This was due to multiple factors. Campus Nexus, our SIS system, reported dates for LDA that did not line up with the drop date indicated by the professo...

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Exception found during audit on several student returns of their Title IV aid. This was due to multiple factors. Campus Nexus, our SIS system, reported dates for LDA that did not line up with the drop date indicated by the professors on withdrawal/drop forms. A major shift in management of the Registrar’s office also occurred this year that left gaps in information. Our Student Life department that tracks start activity for a term did not translate data to our department for students with loans since they do not track loan borrowing in their system. During audit allstudents were reviewed, in addition to selections to ensure that LDAs were accurate for any R2T4s. As of the Fall 2024 term we will still run our Campus Nexus reports but will be reviewing all dates against withdrawal/drop forms for LDA listed by the professor. The Registrar’s office has a new staff that we are working closely with to ensure accurate data. We also are working directly with Student Life to review inactivity lists the first and second week of classes and are tracking students with loans. Any student with a loan without activity within the first week of classes, we will be returning funding. If they start activity in the second week and maintain activity prior to being dropped at the third week, we can reinstate their loans at their request. Person Responsible for Corrective Action Plan: Gina K Kelbert, Director of Financial Aid Anticipated Date of Completion: Effective since beginning of Fall term 2024.

View Audit 327902

Corrective Action Plans

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