Corrective Action Plans

Finding 526752 (2024-003)

Significant Deficiency 2024

Grossmont-Cuyamaca Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Corrective Action Plan: These initial Pell overpayments were incurred in the “early” Pell disbursements that occurred a week before the semester started and the first two weeks of the semester. The enrollment was reported correctly, but part of the issue was the current FA system (SAM) was not progr...

Corrective Action Plan: These initial Pell overpayments were incurred in the “early” Pell disbursements that occurred a week before the semester started and the first two weeks of the semester. The enrollment was reported correctly, but part of the issue was the current FA system (SAM) was not programmed to adjust the amount disbursed based on the student’s current enrollment at the time of disbursement. For the Spring 2024 semester, testing was done on SAM to disburse aid based on current enrollment for the early Spring 2024 disbursements. This change reduced the amount in overpayments if students drop below ½ time for the semester, or withdrew completely. In addition, the Financial Aid Office transitioned from SAM to the Colleague Financial Aid System (starting in 2024-25). Colleague is already programmed to disburse aid based on current enrollment status, so this will not be a recurring issue in the future. Early Disbursement and Overpayment Notes: • For Fall 2023 semester, the first early Pell disbursement was based on 25% of a student’s semester award based on full-time enrollment. If a student is currently enrolled ½-time or higher when this disbursement is processed, they will receive the 25% award amount. If a student is enrolled in less than ½-time status (.5 units to 5.5 units), they will receive a $500 Pell disbursement to account for the lower Pell grant award for less than ½-time students. • For Spring 2024 semester, after testing in SAM, we were able to disburse the early disbursements based on the current enrollment before Census which lowered the overpayment amount significantly. • We understand students add/drop courses through the first two weeks of the semester. The final Pell grant award for the semester is adjusted to the student’s enrollment status on Census day. Students who are ½-time or higher at Census will not be a Pell overpayment for the semester since their Pell grant award will be at 50% or higher. • For students who were enrolled at ½-time or higher at the time the early disbursement was processed, but then dropped to less than ½-time or withdrew completely by Census day, they will be considered a Pell overpayment. o These types of overpayments are unavoidable. o Example: Currently, if a student is scheduled a $500 disbursement for the early 25% disbursement, and is enrolled ½ time, they will receive $500. With the change to actual enrollment (1/2 time for this case), the student will receive $250 instead of $500. If the student drops below 1/2-time or withdraws completely by census, the highest overpayment amount will be $250 instead of $500.

View Audit 345754

Finding 526732 (2024-002)

Significant Deficiency 2024

Roosevelt Elementary School District No. 66

AZ

Period of Performance Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-002 Program Name/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Education Stabilization Fund Assistance Listing Numbers: 84.010; 84.425U; 84.425W Contact Person: Kris Terwilleger, Director of Finance Anticipated Completion Date: June 30, 2025 Planned Co...

Finding Number: 2024-002 Program Name/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Education Stabilization Fund Assistance Listing Numbers: 84.010; 84.425U; 84.425W Contact Person: Kris Terwilleger, Director of Finance Anticipated Completion Date: June 30, 2025 Planned Corrective Action: Will adjust process of JE approval to include contingency plan that in the event of the accountant being absent, the Senior Buyer will prepare the JE for Director of Finance approval.

View Audit 345730

Finding 526724 (2024-001)

Significant Deficiency 2024

Heartland Community Health Clinic D/b/a Heartland Health Services

IL

Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: The Revenue Cycle Manager will review all manual entries of financial assistance adjustments for accuracy upon review of financial assistance application assessments. The Revenue Cycle Manager and CFO will meet and review financial assistance adjustments on a mon...

Action taken in response to finding: The Revenue Cycle Manager will review all manual entries of financial assistance adjustments for accuracy upon review of financial assistance application assessments. The Revenue Cycle Manager and CFO will meet and review financial assistance adjustments on a monthly basis to ensure appropriate slides have been implemented based on family size and income. Name(s) of the contact person(s) responsible for corrective action: Katie Saucedo, Revenue Cycle Manager and Tony Bartlett, Chief Financial Officer Planned completion date for corrective action plan: 4/1/25

View Audit 345714

Finding 526721 (2024-005)

Significant Deficiency 2024

Bay De Noc Community College

MI

Reporting Significant Deficiency

Untimely Report Submission. Auditor Description of Condition and Effect. The Academic Catch-Up program quarterly reports were not submitted timely. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Auditor Recommendation....

Untimely Report Submission. Auditor Description of Condition and Effect. The Academic Catch-Up program quarterly reports were not submitted timely. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Auditor Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. Corrective Action. The Senior Accountant will review the reporting procedures to ensure accurate and timely report submissions. The Senior Accountant will check the timestamps of each report to ensure timely reporting. Responsible Person. Sherri Viau, Senior Accountant. Anticipated Completion Date. June 30, 2025.

View Audit 345711

Finding 526718 (2024-004)

Significant Deficiency 2024

Bay De Noc Community College

MI

Allowable Costs / Cost Principles Student Financial Aid Significant Deficiency

Michigan Reconnect Expansion Refund Calculation Error. Auditor Description of Condition and Effect. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. As a result of this condition, one refund calc...

Michigan Reconnect Expansion Refund Calculation Error. Auditor Description of Condition and Effect. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. As a result of this condition, one refund calculation for the grant was incorrect, resulting in an underpayment of $752. It is our understanding that on December 16, 2024, the College refunded this amount to the U.S. Department of Treasury for those affected by this calculation error. Auditor Recommendation. Management has already taken appropriate corrective action by updating the returns for the student impacted by the refund calculation error. However, we recommend that the College implement a review process to ensure that any correction is being reviewed by an independent second individual. Corrective Action. The College has performed the necessary steps to correct the error and will amend the refund calculation process to ensure that a second individual is reviewing the work performed. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. December 16, 2024.

View Audit 345711

Finding 526715 (2024-003)

Significant Deficiency 2024

Bay De Noc Community College

MI

Allowable Costs / Cost Principles Student Financial Aid Significant Deficiency

Michigan Reconnect Expansion Calculation Error. Auditor Description of Condition and Effect. The College’s review process for the Michigan Reconnect Grant scholarships is performed by manually reviewing a select group of students before funds are disbursed. Two students who were not a part of this s...

Michigan Reconnect Expansion Calculation Error. Auditor Description of Condition and Effect. The College’s review process for the Michigan Reconnect Grant scholarships is performed by manually reviewing a select group of students before funds are disbursed. Two students who were not a part of this selected group had tuition costs mistakenly included with their fees. As a result of this condition, two students’ scholarship calculations were incorrect, resulting in an overpayment of $3,054 to those students. It is our understanding that on October 30, 2024, the College completed the F4F Reconnect refund worksheet and mailed a check with the amount to be returned to the U.S. Department of Treasury. Auditor Recommendation. We recommend that the College follow the review processes they have in place and include formal documentation showing the preparer is a separate individual from the reviewer. Corrective Action. Upon discovery of the Michigan Reconnect Expansion calculation error, the College went through and made corrections to all student accounts affected. To prevent a similar problem arising in the future, the College has modified their review process to now require two signoffs, one to document the preparer and one to document the reviewer. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. October 30, 2024.

View Audit 345711

Finding 526708 (2024-002)

Significant Deficiency 2024

Bay De Noc Community College

MI

Student Financial Aid Eligibility Significant Deficiency

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-...

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Auditor Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. Corrective Action. Upon discovery of the cost of attendance input error, the College went back through all summer non-on-campus students to determine if their aid was greater than it should have been and made updates to the COD system, as necessary. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. September 23, 2024.

View Audit 345711

Finding 526694 (2024-002)

Significant Deficiency 2024

Hamtramck Public Schools

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was...

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was reorganized to report to the HR Director. Additionally, the HR Department was reorganized creating two HR Specialist positions and eliminating the Executive Director position. The Payroll Coordinator and HR Specialists coordinate with district staff responsible for completing payroll reporting and approving timesheets to ensure compliance. The HR Specialists support the Payroll Coordinator to review staff payroll reporting throughout the district ensuring proper authorization of payroll for processing. Anticipated completion date: December 31, 2024

View Audit 345702 Questioned Costs: $1

Finding 526690 (2024-003)

Significant Deficiency 2024

Hamtramck Public Schools

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was...

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was reorganized to report to the HR Director. Additionally, the HR Department was reorganized creating two HR Specialist positions and eliminating the Executive Director position. The Payroll Coordinator and HR Specialists coordinate with district staff responsible for completing payroll reporting and approving timesheets to ensure compliance. The HR Specialists support the Payroll Coordinator to review staff payroll reporting throughout the district ensuring proper authorization of payroll for processing. Anticipated completion date: December 31, 2024

View Audit 345702 Questioned Costs: $1

Finding 526650 (2024-002)

Significant Deficiency 2024

Catholic Social Services

NE

Reporting Internal Control / Segregation of Duties Significant Deficiency

CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.

View Audit 345625

Finding 526649 (2024-001)

Significant Deficiency 2024

Catholic Social Services

NE

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512

CSS Management has improved staffing and internal controls to ensure timely completion of the audit to comply with 2 CFR 200.212.

View Audit 345625

Finding 526582 (2024-001)

Significant Deficiency 2024

Dallas/fort Worth International Airport Board

TX

Reporting Significant Deficiency § 200.502 § 200.510

Condition: Expenditures of federal funds representing <0.25% of total expenditures of federal funds for the year ended September 30, 2024 were charged to various federal programs and were not reported on the Schedule of Expenditures of Federal Awards (SEFA) for the period ended September 30, 2024. ...

Condition: Expenditures of federal funds representing <0.25% of total expenditures of federal funds for the year ended September 30, 2024 were charged to various federal programs and were not reported on the Schedule of Expenditures of Federal Awards (SEFA) for the period ended September 30, 2024. Planned Corrective Action: Management will document a formal control to ensure proper reconciliation of the SEFA to the financial statements. The control will include the following: A report in substantially the same form as the annual SEFA will be developed at least quarterly and will include a reconciliation of grants receivables activity. Meetings will be help at least quarterly to review grant activity, including the aforementioned report, and assess impacts to the financial statements. These meetings will be conducted by Treasury and Accounting staff and evidence of document review will be maintained. A centralized repository of information pertaining to federal grants activity will be maintained to ensure timely access to grant and expenditure data for relevant staff. Contact person(s) responsible for corrective action: VP, Treasury Management Controller Anticipated Completion Date: Control will be documented by March 31, 2025 and operational for the quarter ending by June 30, 2025.

View Audit 345561

Finding 526522 (2024-001)

Significant Deficiency 2024

Orleans Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.303 § 200.328

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accountin...

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accounting software. Once the superintendent has entered numbers into the report, there should be a second review of those numbers to the accounting software numbers by the corporation treasurer. In addition, detail of full-time equivalent employees needs to be documented by the deputy treasurer and retained with each report going forward. Responsible party and timeline for completion: Responsible party is Theresa Robbins, Corporation Treasurer. The timeline for completion is spring of 2025.

View Audit 345450

Finding 526520 (2024-003)

Significant Deficiency 2024

Happy Camp Community Services District

CA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Agency: Happy Camp Community Services District Responsible person: Becky Aubrey District Secretary/Bookkeeper Anticipated completion date: 12/31/2025 Corrective Action Plan: The Happy Camp Community Services District's Secretary will contract with an outside accountant to write the policies for c...

Agency: Happy Camp Community Services District Responsible person: Becky Aubrey District Secretary/Bookkeeper Anticipated completion date: 12/31/2025 Corrective Action Plan: The Happy Camp Community Services District's Secretary will contract with an outside accountant to write the policies for compliance with the requirements of 2 CFR 200 Subpart D - post Federal Award Requirements and Subpart E- Cost Principles.

View Audit 345444

Finding 526499 (2024-001)

Significant Deficiency 2024

Resource Center Dallas

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contract...

The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contracts will be on cost reimbursement. Although we will implement the action plan to ensure our records of units are accurate, beginning March 1st there will be no financial correlation between the number of units we report to, and the amount of the reimbursement we receive from, Dallas County. New data validity review points designed to identify possible anomalies will be incorporated into the agency’s procedures with increased review by the Ryan White Program Director. The number of per‐client services received will be compared to parameters established with program managers as representing an unusual number of units received per client/patient per service date and per month. Units exceeding these parameters will be reviewed and corrected, if necessary. The review will be conducted monthly and prior to submission of Dallas County billings. The Ryan White Program Director, Del Wilson, will be in charge of implementing the corrective action plan changes. We hope to implement this plan by March 10, 2025, but before any further billings of service units to Dallas County.

View Audit 345415 Questioned Costs: $1

Finding 526492 (2024-002)

Significant Deficiency 2024

Change, Inc.

MN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an in...

Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. were unable to produce documentation supporting the review of participant files for participant eligibility. Responsible Individuals: Jill Johnson, Executive Director Corrective Action Plan: We are working to formalize this process by creating a written participant file review policy and procedure. It will be implemented by February 1, 2025. Anticipated Completion Date: February 1, 2025

View Audit 345400

Finding 526451 (2024-001)

Significant Deficiency 2024

North Olmsted City School District

OH

Subrecipient Monitoring Reporting Significant Deficiency

Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2024- 001 The District has extensive controls to monitor the expenditure and FER process related to Federal programs. Expenditures were reported accurately in totality. There were no funds that were not r...

Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2024- 001 The District has extensive controls to monitor the expenditure and FER process related to Federal programs. Expenditures were reported accurately in totality. There were no funds that were not record or not represented on the FER, total spent by the district was reported. There was a clerical error when sorting the report to process the information; a salary account (object 100) was sorted in the middle of the benefits (objects 200), exhibit of what occurred is below. Unfortunately this error was not recognized at the time the FER was being completed and the incorrectly sorted totals were used to complete the FER. FER’s are submitted annually and do have to be approved by the Department of Education. This FER was approved with no errors identified. It was not the final FER of the award remaining unused funds did carryover form the 2023 grant year to 2024. 6/30/2025 Katherine Henes, Treasurer

View Audit 345379

Finding 526410 (2024-002)

Significant Deficiency 2024

Ferris State University

MI

Student Financial Aid Reporting Significant Deficiency

Condition: The University did not return Title IV aid in a timely manner during the fiscal year. Planned Corrective Action: The University resolved immediately upon identification. The University checked all students and found no other student affected. It was an isolated incident that led to the mo...

Condition: The University did not return Title IV aid in a timely manner during the fiscal year. Planned Corrective Action: The University resolved immediately upon identification. The University checked all students and found no other student affected. It was an isolated incident that led to the modification of controls for accurate reporting going forward. Contact person responsible for corrective action: Cassie Tennant Anticipated Completion Date: The university completed this action on June 24, 2024

View Audit 345360

Finding 526409 (2024-001)

Significant Deficiency 2024

Ferris State University

MI

Student Financial Aid Reporting Significant Deficiency

Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: Financial aid identified all the students who were not reported accurately to NSLDS. The University has also put a control in place to en...

Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: Financial aid identified all the students who were not reported accurately to NSLDS. The University has also put a control in place to ensure that all subsequent enrollment changes are reported accurately and timely. Contact person responsible for corrective action: Cassie Tennant Anticipated Completion Date: Action was completed on August 15, 2024

View Audit 345360

Finding 526407 (2024-002)

Significant Deficiency 2024

Pembroke Housing Authority

NC

HUD Housing Programs Significant Deficiency

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp as of March 2024. The contact person for this...

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp as of March 2024. The contact person for this finding is John McKeown, Executive Director, and can be reached at 781-293-3088. Completion date of corrective action was March 2024.

View Audit 345336

Finding 526392 (2024-002)

Significant Deficiency 2024

Waldorf University

IA

Student Financial Aid Significant Deficiency Special Tests & Provisions

Student Financial Assistance Cluster - Assistance Listing No. Various. Recommendation: We recommend that the University review its procedures related to outstanding student refund checks that have been outstanding for more than 240 days and return them to the Department. Explanation of disagreement ...

Student Financial Assistance Cluster - Assistance Listing No. Various. Recommendation: We recommend that the University review its procedures related to outstanding student refund checks that have been outstanding for more than 240 days and return them to the Department. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Waldorf University is developing an ACH for student refunds and conducting a quarterly review of outstanding checks that cannot be ACH. The business office has been given additional help, which will help with timely refunds to the Department. Name(s) of the contact person(s) responsible: Duane Polsdofer at 641-585-8121. Planned completion date for a corrective action plan: March 1, 2025. If the Department of Education has questions regarding this plan, please call Dr. Daisy Halvorson at 641-585-8496 or Duane Polsdofer at 641-585-8121.

View Audit 345325

Finding 526389 (2024-001)

Significant Deficiency 2024

Rockhurst University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

Finding No. 2024-001 Corrective Action Plan: The University concurs with this finding. The Financial Aid Office has updated procedures and ensures all student files have a thorough examination of all documents prior to document retention review. All MPNs and Perkins-related documents are now identif...

Finding No. 2024-001 Corrective Action Plan: The University concurs with this finding. The Financial Aid Office has updated procedures and ensures all student files have a thorough examination of all documents prior to document retention review. All MPNs and Perkins-related documents are now identified in this review and subsequently stored separately in secure fireproof storage. The files relating to this finding were not appropriately retained and the current procedure would have identified these for continued records retention. Responsible Official: Dane Fuhrman, CFO Anticipated Completion Date: June 2025

View Audit 345318

Finding 526382 (2024-002)

Significant Deficiency 2024

Vigo County School Corporation

IN

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334

Contact Person Responsible for Corrective Action: Dr. Tammy Rowshandel, Chief Accountability Officer Contact Phone Number: 812-462-4224 Views of Responsible Official: The School Corporation's management will establish an effective system of internal control to ensure compliance and comply with the g...

Contact Person Responsible for Corrective Action: Dr. Tammy Rowshandel, Chief Accountability Officer Contact Phone Number: 812-462-4224 Views of Responsible Official: The School Corporation's management will establish an effective system of internal control to ensure compliance and comply with the grant agreement and the Special Tests and Provisions - Annual Report Card, High School Graduation Rate compliance requirement. Description of Corrective Action Plan: A system will be put in place that ensures compliance with the Special Tests and Provisions-Annual Report Card, High School Graduation Rate requirements. Records will be retained for audit so that appropriate documentation is available to substantiate all future reporting. Building registrars will enter state exit codes for students and upload documentation to substantiate the exit codes that are chosen. Once the documents are uploaded, the registrars will place the word “AUDIT” in the withdrawal comments. This indicates the exit is now audit ready. Schools will conduct regular internal cohort audits. Comparisons of IDOE cohort data and withdrawal information in Skyward will be done. The registrar, assistant principal, and data counselor in each building will work together to check the original uploads of documentation done by the registrar and keep record of this work. One final internal audit will take place at the school level by head counselors and assistant principals to indicate all graduates are correctly identified and all exits have proper documentation on file. The CFO and superintendent will digitally sign off on these records during IDOE July certification. Anticipated Completion Date: March 1, 2025

View Audit 345306

Finding 526316 (2024-002)

Significant Deficiency 2024

Commonwealth Cahtolic Charities

VA

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Action Plan: CCC’s managerial and quality assurance review processes include reviews of all client files to ensure appropriate documentation of eligibility, services rendered, and client progress. These reviews happen at intake and periodic intervals to ensure the accuracy and quality of the client ...

Action Plan: CCC’s managerial and quality assurance review processes include reviews of all client files to ensure appropriate documentation of eligibility, services rendered, and client progress. These reviews happen at intake and periodic intervals to ensure the accuracy and quality of the client record. We acknowledge that in some cases, management did not specifically document the management review of eligibility documentation, however the review process did ensure that all files did include appropriate documentation of client eligibility. Moving forward, we will ensure that all client files specifically evidence managerial confirmation of client eligibility with one or more of the following: 1. a signed checklist containing potential eligibility documents 2. a signature on the actual eligibility document or referral 3. an electronic case note to the file confirming review and presence of eligibility documentation. We have already begun working with relevant departments to implement these improvements and will monitor the implemented changes to ensure their effectiveness as we are committed to maintaining and enhancing our internal controls environment and the quality of services provided to the individuals and families we serve.

View Audit 345244

Finding 526259 (2024-071)

Significant Deficiency 2024

Commonwealth of Virginia

VA

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

Responsible Contact Person(s): Naveen Abraham, Chief Core Infrastructure Services Corrective Action Planned: Ensuring that infrastructure suppliers fulfill all contractual requirements with respect to Commonwealth security policies and standards necessitates a programmatic, continuous improvement ap...

Responsible Contact Person(s): Naveen Abraham, Chief Core Infrastructure Services Corrective Action Planned: Ensuring that infrastructure suppliers fulfill all contractual requirements with respect to Commonwealth security policies and standards necessitates a programmatic, continuous improvement approach. VITA has made improved cybersecurity a primary goal and major initiatives have completed and are underway. Based on the improved SLAs and with the improved tools previously implemented, VITA will continue to monitor and improve the security of infrastructure services through ongoing governance, including the requirements of architecture documentation, system security plans, and audit reports. VITA’s infrastructure services group will work with our security group to confirm that the current state achieves security standards compliance. VITA will also continue to work with agencies to drive continued vulnerability remediation and access to log data and to further refine documentation regarding SOPs of the security program and regarding the responsibilities of VITA vs the responsibilities of agencies and suppliers. Estimated Completion Date: 6/30/2025

View Audit 345214

Corrective Action Plans

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