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Corrective Action Plans

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Finding 539136 (2024-001)
Significant Deficiency 2024
Wyoming Energy Authority
WY
Internal Control / Segregation of Duties HUD Housing Programs Reporting
2024-001: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review ...
2024-001: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review the Accounting Manager’s monthly financials and back up documentation. In addition, the Board treasurer reviews bank statements and bank reconciliations monthly. The Authority has also hired an external accounting firm to assist in the review process. Completion Date - December 2024 Contact Person - Jami Blosmo, Accounting Manager
View Audit 349825
Finding 539119 (2024-004)
Significant Deficiency 2024
Shoals Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Description of Corrective Action Plan: Shoals Community School Corporation’s Director of School Nutrition, Tamara Florio, will ensure that all time cards are signed by the employee and by herself before submitting to the Payroll Administrator, Darla Holt. Responsible Party and Time and Timeline for ...
Description of Corrective Action Plan: Shoals Community School Corporation’s Director of School Nutrition, Tamara Florio, will ensure that all time cards are signed by the employee and by herself before submitting to the Payroll Administrator, Darla Holt. Responsible Party and Time and Timeline for Completion: Tamara Florio, Director of School Nutrition-this will be implemented immediately, this 2024-2025 school year.
View Audit 349820
Finding 539117 (2024-003)
Significant Deficiency 2024
Shoals Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303
Description of Corrective Action Plan: Shoals Community School Corporation will follow and monitor all contracts including Davis-Bacon wage rate requirements. Shoals Community School Corporation had a new HVAC system installed since the audit period finding and followed the Davis-Bacon wage rate req...
Description of Corrective Action Plan: Shoals Community School Corporation will follow and monitor all contracts including Davis-Bacon wage rate requirements. Shoals Community School Corporation had a new HVAC system installed since the audit period finding and followed the Davis-Bacon wage rate requirements including internal controls to ensure compliance. Responsible Party and Timeline for Completion: Kindra Hovis, Superintendent has implemented Davis-Bacon wage requirements since the audit period.
View Audit 349820
Finding 539113 (2024-002)
Significant Deficiency 2024
Fairleigh Dickinson University
NJ
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.1
The University will implement an additional level of review within the Finance Department over the Schedule of Expenditures of Federal Awards in order to ensure accuracy and completeness of the schedule. In addition, there will be inclusion of the Office of Grants and Sponsored Projects in the prep...
The University will implement an additional level of review within the Finance Department over the Schedule of Expenditures of Federal Awards in order to ensure accuracy and completeness of the schedule. In addition, there will be inclusion of the Office of Grants and Sponsored Projects in the preparation and review of the schedule. The University is also looking into the implementation of software for award management to help avoid future oversights.
View Audit 349819
Finding 539102 (2024-002)
Significant Deficiency 2024
University of Lynchburg
VA
Student Financial Aid Special Tests & Provisions Reporting
2024-002 Notification of Disbursements (Significant Deficiency) Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enro...
2024-002 Notification of Disbursements (Significant Deficiency) Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access website in accordance with 34 CFR 690.83(b)(2) and 34 CFR 685.309. Condition: Eleven of the seventeen students selected for withdraw testing for the 2023-2024 academic year required an update to NSLDS enrollment status. The enrollment status for four students was not updated in a timely manner. Enrollment status updates failed to be reported within 60 days of the date of determination after the students were no longer enrolled on at least a half-time basis. Action Taken: As part of completing the institution’s conversion to a new student information system (Colleague), the Registrar’s Office has set up the enrollment management module, which streamlines enrollment and graduation reporting to the National Student Clearinghouse. The University has set an annual schedule of submissions with the National Student Clearinghouse, according to federal guidelines and has been following it accordingly. Responsible Party: Julie R. Allen, Registrar Point of Contact: Julie R. Allen, Registrar allen.jr@lynchburg.edu (434) 544-8223 Expected date of correction: January 1, 2025
View Audit 349808
Finding 539101 (2024-001)
Significant Deficiency 2024
University of Lynchburg
VA
Student Financial Aid Special Tests & Provisions Eligibility
2024-001 Notification of Disbursements (Significant Deficiency) Criteria: Prior to making a disbursement, the school must notify students of the amount and type of Title IV funds they are expected to receive, and how and when those disbursements will be made (often referred to as an award letter or ...
2024-001 Notification of Disbursements (Significant Deficiency) Criteria: Prior to making a disbursement, the school must notify students of the amount and type of Title IV funds they are expected to receive, and how and when those disbursements will be made (often referred to as an award letter or college financing plan) (34 CFR 668.165(a)(1)). Condition: One out of twenty-five undergraduate students selected for disbursement testing for the 2023-2024 academic year was not documented as having been notified prior to the disbursement of Title IV funds. Notification failed to occur after the student's enrollment status changed from half-time to three-fourths time enrollment, making them eligible for additional Pell Grant awards. Action Taken: The University will request assistance from the software provider and consultants to develop a notification process for when a student’s enrollment status changes from half-time to three-fourths time enrollment. Responsible Party: Emily Williamson, Financial Aid Director Point of contact: Emily Williamson, Financial Aid Director Williamson_e@lynchburg.edu (434) 993-8253 Expected date of correction: June 1, 2025
View Audit 349808
Finding 539097 (2024-001)
Significant Deficiency 2024
Mount Mary University, Inc.
WI
Student Financial Aid Internal Control / Segregation of Duties Reporting
U.S. Department of Education 2024-001 Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University be utilizing the most current version of software for reporting, and the University reviews withdrawals monthly to ensure that the students ar...
U.S. Department of Education 2024-001 Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University be utilizing the most current version of software for reporting, and the University reviews withdrawals monthly to ensure that the students are reported correctly to NSC and subsequently to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has submitted and reviewed a batch update for the two individuals currently labeled with incorrect statuses and/or effective dates. Name(s) of the contact person(s) responsible for corrective action: Nicole Biddle, Senior Director of Finance Planned completion date for corrective action plan: June 30, 2025
View Audit 349804
Finding 539094 (2024-001)
Significant Deficiency 2024
Delaware College of Art and Design
DE
Special Tests & Provisions Eligibility Significant Deficiency
View of Responsible Officials: A policy for notifying applicants of changes to Expected Family Contribution (EFC) or financial assistance resulting from the verification process is contained in the Delaware College of Art and Design (DCAD) Approval, Delivery, and Disbursement of Title IV Funds Polic...
View of Responsible Officials: A policy for notifying applicants of changes to Expected Family Contribution (EFC) or financial assistance resulting from the verification process is contained in the Delaware College of Art and Design (DCAD) Approval, Delivery, and Disbursement of Title IV Funds Policies and Procedures in Section III Item d. (previously submitted). Should any of the students’ financial aid change or increase, FAO emails the student Updated Financial Aid Award Letters reflecting the changes. A copy of the student’s Need Analysis/Award Updates is also given to the Bursar. The two other omissions in the finding were correctly noted as not written in DCAD’s policy. No planned corrective action is necessary due to the College’s closure.
View Audit 349799
Finding 539082 (2024-001)
Significant Deficiency 2024
City of Glendale, Arizona
AZ
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
COVID-19 Coronavirus State and Local Fiscal Recovery Fund– Assistance Listing No. 21.027 Recommendation: The City should enhance or modify its internal controls over suspension and debarment, as necessary, to ensure compliance with suspension and debarment provisions. Explanation of disagreement wi...
COVID-19 Coronavirus State and Local Fiscal Recovery Fund– Assistance Listing No. 21.027 Recommendation: The City should enhance or modify its internal controls over suspension and debarment, as necessary, to ensure compliance with suspension and debarment provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We provided training to procurement staff about the suspension and debarment requirements of 2 CFR 200.214. Further, we expanded language in the City’s formal soliciation template regarding suspension and debarment and added a specifc step on our solitication timeline checklist to perform SAM checks. Name(s) of the contact person(s) responsible for corrective action Levi Gibson, Budget and Finance Director Planned completion date for corrective action plan: December 2024
View Audit 349783
Finding 539067 (2024-009)
Significant Deficiency 2024
City of Boston
MA
Procurement, Suspension & Debarment Student Financial Aid Allowable Costs / Cost Principles § 200.303 § 200.64 § 200.67
Boston Public Schools has revised its’ eligibility record keeping process to ensure that records are accurate and complete. This adjustment to record keeping practice has been instituted beginning with the FY25 grant application cycle. Anticipated Completion Date: June 30, 2025 Responsible Contact...
Boston Public Schools has revised its’ eligibility record keeping process to ensure that records are accurate and complete. This adjustment to record keeping practice has been instituted beginning with the FY25 grant application cycle. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776
Finding 539066 (2024-008)
Significant Deficiency 2024
City of Boston
MA
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Boston Public Schools has begun to conduct announced and unannounced visits to schools during MCAS testing. These visits include observations of testing locations and test material storage, as well as support when questions arise. Observation notes are stored centrally. Anticipated Completion Date:...
Boston Public Schools has begun to conduct announced and unannounced visits to schools during MCAS testing. These visits include observations of testing locations and test material storage, as well as support when questions arise. Observation notes are stored centrally. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776
Finding 539065 (2024-007)
Significant Deficiency 2024
City of Boston
MA
Matching / Level of Effort / Earmarking HUD Housing Programs Reporting § 200.303
Boston Public Schools has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Boston Public Schools has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776
Finding 539063 (2024-005)
Significant Deficiency 2024
City of Boston
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
The City will implement procedures so that there is documentation of review, approval and submission of FFATA reports. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
The City will implement procedures so that there is documentation of review, approval and submission of FFATA reports. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776
Finding 539062 (2024-004)
Significant Deficiency 2024
City of Boston
MA
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Boston Public Schools Food and Nutrition Services has begun implementing various procedures in order to accurately report meal counts and claims.  Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.g...
Boston Public Schools Food and Nutrition Services has begun implementing various procedures in order to accurately report meal counts and claims.  Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776
Finding 539061 (2024-003)
Significant Deficiency 2024
City of Boston
MA
Questioned Costs School Nutrition Programs Cash Management § 200.303
Boston Public Schools Food and Nutrition Services has begun implementing advanced policies including additional segregation of duties and additional documentation to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2025 Responsible Co...
Boston Public Schools Food and Nutrition Services has begun implementing advanced policies including additional segregation of duties and additional documentation to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776 Questioned Costs: $1
Finding 539059 (2024-004)
Significant Deficiency 2024
Matchbook Learning Schools of Indiana, Inc.
IN
Reporting Significant Deficiency Internal Control / Segregation of Duties
Response to Finding 2024-004 – Maintenance of Effort 1. Improving Accuracy of the Form 9 Report (Completion: Within 6 months) o Implementing monthly reconciliations to ensure Form 9 expenditures match financial records. o Assigning a dedicated financial officer to oversee and verify Form 9 complianc...
Response to Finding 2024-004 – Maintenance of Effort 1. Improving Accuracy of the Form 9 Report (Completion: Within 6 months) o Implementing monthly reconciliations to ensure Form 9 expenditures match financial records. o Assigning a dedicated financial officer to oversee and verify Form 9 compliance. 2. Strengthening Reporting and Internal Controls (Completion: Within 9 months) o Conducting regular audits of Form 9 data before submission to the Indiana Department of Education. o Developing a standardized reporting checklist to ensure compliance with state and federal MOE requirements.
View Audit 349775
Finding 539012 (2024-003)
Significant Deficiency 2024
Marshall University Research Corporation
WV
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Update policies and procedures ensuring performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Explanation of disagreement with audit finding: There is...
Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Update policies and procedures ensuring performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MURC will create internal control policies and procedures to ensure performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Name(s) of the contact person(s) responsible for corrective action: Jennifer Wood and Joe Ciccarello Planned completion date for corrective action plan: June 30, 2025
View Audit 349740
Finding 539007 (2024-002)
Significant Deficiency 2024
Marshall University Research Corporation
WV
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with ...
Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MURC will perform a review of policies and procedures to ensure recorded transactions are within the proper period of performance related to grant end dates. Name(s) of the contact person(s) responsible for corrective action: Jennifer Wood Planned completion date for corrective action plan: June 30, 2025
View Audit 349740
Finding 539002 (2024-001)
Significant Deficiency 2024
Marshall University Research Corporation
WV
Questioned Costs Subrecipient Monitoring Reporting § 200.308 § 200.309 § 200.403
Research and Development Cluster- Assistance Listing Nos. 93.323, 93.847 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with the audit f...
Research and Development Cluster- Assistance Listing Nos. 93.323, 93.847 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MURC will perform a review of policies and procedures to ensure recorded transactions are within the proper period of performance related to grant end dates. Name{s) of the contact person(s) responsible for corrective action: Jennifer Wood Planned completion date for corrective action plan: June 30, 2025
View Audit 349740 Questioned Costs: $1
Finding 538989 (2024-002)
Significant Deficiency 2024
City of Osakis
MN
Reporting Significant Deficiency
Preparation of Financial Statements and Related Footnotes
Preparation of Financial Statements and Related Footnotes
View Audit 349672
Finding 538989 (2024-002)
Significant Deficiency 2024
City of Osakis
MN
Reporting Significant Deficiency
Recommendation: This control deficiency is not unusual in a small city. However, it is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
Recommendation: This control deficiency is not unusual in a small city. However, it is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
View Audit 349672
Finding 538989 (2024-002)
Significant Deficiency 2024
City of Osakis
MN
Reporting Significant Deficiency
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal e...
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
View Audit 349672
Finding 538853 (2024-003)
Significant Deficiency 2024
Pennsylvania College of Art & Design
PA
Student Financial Aid Reporting Significant Deficiency
Significant Deficiency - Special Reporting Criteria: The College is required to submit the Fiscal Operations Report and Application to Participate (FISAP) annually to receive funds for the campus-based programs. Action Taken: We have incorporated and comunicated the updates to our policy and proced...
Significant Deficiency - Special Reporting Criteria: The College is required to submit the Fiscal Operations Report and Application to Participate (FISAP) annually to receive funds for the campus-based programs. Action Taken: We have incorporated and comunicated the updates to our policy and procedures to ensure both information systems are reconciled monthly, as well as maintaining appropriate documentation as assigned to both the Finance Department and the Financial Aid Manager. Anticipated completion date: This update to our policies have gone into effect February 2025.
View Audit 349581
Finding 538846 (2024-003)
Significant Deficiency 2024
County of Loudoun, Virginia
VA
HUD Housing Programs Internal Control / Segregation of Duties Eligibility § 200.303
Finding: 2024-003: Significant Deficiency in Internal Control Over Compliance and Non- Material Noncompliance Responsible Person: Brian Reagan, Assistant Director, Department of Housing and Community Development Estimated Completion: April 30, 2025 Corrected Action: 1. The County will develop a solu...
Finding: 2024-003: Significant Deficiency in Internal Control Over Compliance and Non- Material Noncompliance Responsible Person: Brian Reagan, Assistant Director, Department of Housing and Community Development Estimated Completion: April 30, 2025 Corrected Action: 1. The County will develop a solution with the software company that supports the Department of Housing and Community Development’s (DHCD) current client management to provide standardized reports that can be used by managers to monitor properties that have upcoming inspection due dates. The County will address current limitations within the software that does not allow for a fully automated workflow, which then necessitates a highly manual process and more likelihood of human error. 2. Staff will continue to utilize the monthly Section Eight Management Assessment Program (SEMAP) Indicators Report in HUD’s Public and Indian Housing Information Center (PIC) database and provide that information to the inspectors monthly so that all inspections will be planned in advance of the due date. 3. The HCV Program is currently in the process of transitioning the client management software to a new software provider and staff is diligently working to ensure that notifications and reports are available for the tracking of initial, biennial, and special inspection due dates. 4. DHCD currently employs only one full-time Inspector to conduct all initial, biennial, and special inspections for the HCV Program. The number of initial inspections increased by 180% during 2023 and 2024. As part of the Fiscal Year 2026 budget process, DHCD requested an additional full-time Inspector position that will conduct HCV inspections as well as inspections for other DHCD programs, which will further ensure that all inspections are completed in a timely manner and subject to quality control, especially during periods of program growth. 5. Additionally, the Inspector and HCV Program Manager will attend Inspection training, to enhance their knowledge of inspection requirements and compliance.
View Audit 349563
Finding 538769 (2024-002)
Significant Deficiency 2024
Lake Michigan College
MI
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Official withdrawals will be calculated for potential R2T4 upon receipt of notification from the records department. Unofficial withdrawals will be completed within 45 days of receipt of notification from the records department. Financial Aid will keep a record of when a withdrawal is received and w...
Official withdrawals will be calculated for potential R2T4 upon receipt of notification from the records department. Unofficial withdrawals will be completed within 45 days of receipt of notification from the records department. Financial Aid will keep a record of when a withdrawal is received and when R2T4s are processed. This spreadsheet will be checked on a regular basis. R2T4 calculations will be checked for accuracy in Banner by the director or another staff member before submission.
View Audit 349478 Questioned Costs: $1
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