Corrective Action Plans

Finding 547619 (2024-002)

Material Weakness 2024

CO

Internal Control / Segregation of Duties § 200.303

The District acknowledges the material correction of an error to the District’s financial statements. This situation occurred due to internal controls checks and balances having not been corrected or delegated appropriately. Current management has improved procedures related to the these checks and ...

The District acknowledges the material correction of an error to the District’s financial statements. This situation occurred due to internal controls checks and balances having not been corrected or delegated appropriately. Current management has improved procedures related to the these checks and balances by changing the signatures on accounts that exclude staff who write checks. Administrative action occurred at the November board meeting. The process is already complete and working for the internal controls of the district.

View Audit 351808

Finding 547618 (2024-003)

Significant Deficiency 2024

Kitsap Mental Health Services

WA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Contact person(s) responsible for corrective action – Lisa Lawson, Sr. Accountant Corrective action planned – KMHS will move forward with billing benefit expenses as actual as of January 2025 contract billing. All employee and employer benefit costs will be billed out per the actual benefits enroll...

Contact person(s) responsible for corrective action – Lisa Lawson, Sr. Accountant Corrective action planned – KMHS will move forward with billing benefit expenses as actual as of January 2025 contract billing. All employee and employer benefit costs will be billed out per the actual benefits enrolled and received. Anticipated completion date – 1/31/2025

View Audit 351801

Finding 547604 (2024-002)

Significant Deficiency 2024

Saint Michael's College

VT

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management § 200.303

Corrective Action Plan: The College agrees with this finding. After disbursing aid for the first time in the Fall 2023 semester and sending Pell origination and disbursement records to COD, the College ran the Pell COD Reject Report (PCRR) in Colleague to identify records that COD had rejected. CO...

Corrective Action Plan: The College agrees with this finding. After disbursing aid for the first time in the Fall 2023 semester and sending Pell origination and disbursement records to COD, the College ran the Pell COD Reject Report (PCRR) in Colleague to identify records that COD had rejected. COD identified 8 students whose Pell disbursement was rejected due to citizenship status issues. These files were reviewed and it was identified that a required field in Colleague was not populated correctly to indicate to COD that the citizenship issue had been reviewed by collecting the required documentation from the student. The files were being reviewed and updates were made in Colleague but not within the 15-day window. Procedure notes have been updated and training has occurred to ensure all relevant personnel understand the process and know where to make the appropriate updates in Colleague when reviewing citizenship documents. Status of Correction Action: Completed

View Audit 351763

Finding 547602 (2024-001)

Significant Deficiency 2024

Saint Michael's College

VT

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

The College agrees with this finding. The Registrar’s Office will proactively report withdrawals from the College between academic semesters manually to the National Student Clearinghouse (NSC) in a timely manner to ensure that NSLDS receives those status changes within the required 60-day window. ...

The College agrees with this finding. The Registrar’s Office will proactively report withdrawals from the College between academic semesters manually to the National Student Clearinghouse (NSC) in a timely manner to ensure that NSLDS receives those status changes within the required 60-day window. The Registrar will work with IT to create a report to assist in identifying all withdrawals that are processed between terms. Staff will use this report to crosscheck status changes reported to the NSC. The Registrar’s Office will follow up with the Audit Support division of the NSC regarding previous guidance on effective dating of withdrawals. The NSC’s directive to use the day after the final date of a completed term seems to contradict the effective date that the Clearinghouse automatically assigns when a student is not reported for the subsequent term.

View Audit 351763

Finding 547555 (2024-002)

Material Weakness 2024

Chicago Citywide Literacy Coalition Dba Scalelit

IL

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.305 § 200.318 § 200.319

2024-002 - LACK OF WRITTEN FISCAL POLICIES AND PROCEDURES As of March 27, 2025, scaleLIT has updated its fiscal policies and procedures to reflect all the federal guidelines required by the Uniform Guidance. The scaleLIT Board Treasurer has reviewed and approved the updates.

View Audit 351740

Finding 547537 (2024-005)

Significant Deficiency 2024

Action for Children

OH

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We will be hiring an accountant to assist with the workload of submitting reports in a timely manner. This addition to the team will help ensure that all deadlines are met and improve overall efficiency.

View Audit 351738

Finding 547536 (2024-004)

Significant Deficiency 2024

Action for Children

OH

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

We will be implementing a new process to ensure that employees are allocated correctly in the payroll system. This process includes reviewing the payroll labor allocation to verify that all employees are assigned correctly to each project. Additionally, we will be ensuring that the Personnel Action ...

We will be implementing a new process to ensure that employees are allocated correctly in the payroll system. This process includes reviewing the payroll labor allocation to verify that all employees are assigned correctly to each project. Additionally, we will be ensuring that the Personnel Action Forms have been reviewed and entered for each payroll, with collaboration from the Human Resources department.

View Audit 351738 Questioned Costs: $1

Finding 547535 (2024-003)

Significant Deficiency 2024

Action for Children

OH

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level o...

In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level of review before being finalized. Furthermore, Sage Intacct provides a detailed and secure audit trail that tracks each step of the review and approval process. This audit trail records the identity of the individuals involved in reviewing, approving, and processing transactions, along with timestamps, comments, and any modifications made. This feature enhances accountability, improves internal controls, and ensures compliance with both internal policies and external regulations, providing a clear and transparent record for future audits and reviews.

View Audit 351738

Finding 547508 (2024-005)

Significant Deficiency 2024

Delaware County Community College

PA

Internal Control / Segregation of Duties Cash Management Matching / Level of Effort / Earmarking § 200.303

Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be...

Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be implemented in FY 2026.

View Audit 351708

Finding 547452 (2024-019)

Significant Deficiency 2024

State of Iowa

IA

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.

View Audit 351653

Finding 547449 (2024-016)

Significant Deficiency 2024

State of Iowa

IA

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.

View Audit 351653

Finding 547434 (2024-009)

Significant Deficiency 2024

State of Iowa

IA

Subrecipient Monitoring Reporting § 200.303

As of the beginning of fiscal year 2025, the Department has established the necessary policies and procedures surrounding FFATA reporting, and all necessary reporting has been completed for the current fiscal year.

View Audit 351653

Finding 547382 (2024-003)

Significant Deficiency 2024

Universidad Central De Bayamon INC

PR

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

UCB recognizes its obligation under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwi...

UCB recognizes its obligation under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in supportof the administration of the federal student financial aid programs. The Gramm-Leach-Bliley Act (GLBA) (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as “financial institutions” and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi)). To ensure that the University complies with the requirement, during this year that ends at June 30, 2025, University risk assessment addressed the elements required by (16 CFR 314.4). Accordingly, for this year UCB already performed the following: 1. Vulnerability test 2. Penetration test 3. Backup test was performed during year ended June 30, 2025. Anticipated completion date: Immediately.

View Audit 351630

Finding 547378 (2024-002)

Significant Deficiency 2024

Baltimore County, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.332 § 200.501

COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There ...

COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Grants Management will require annual reports and audits from all SLFRF subrecipients. If a subrecipient does not meet the criteria for a annual audit, support for that conclusion will be maintained in each Grantee file. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Meadows Planned completion date for corrective action plan: June 2025

View Audit 351628

Finding 547373 (2024-001)

Significant Deficiency 2024

Fresno Madera Area Agency on Aging

CA

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

The Agency agrees with the finding. The list of enrolled participants will be provided to the clinical manager quarterly for review and follow up. A review was conducted promptly upon the discovery of this issue.

View Audit 351623

Finding 547329 (2024-004)

Material Weakness 2024

Mount St. Mary's University

MD

Subrecipient Monitoring § 200.303 § 200.332

Identifying Number: 2024-004 – Subrecipient Monitoring Finding: The University’s controls were not operating effectively to reasonably ensure the University performed risk assessment and monitoring procedures for its subrecipients. As a result, the University did not comply with the compliance requi...

Identifying Number: 2024-004 – Subrecipient Monitoring Finding: The University’s controls were not operating effectively to reasonably ensure the University performed risk assessment and monitoring procedures for its subrecipients. As a result, the University did not comply with the compliance requirements for subrecipient monitoring. The University does not have processes and procedures in place related to risk assessment and subrecipient monitoring. Corrective Actions Taken or Planned: We agree with the auditors’ findings. A draft policy for assessing risk and monitoring of subrecipients has been circulated within our governance structure and will be implemented thus ensuring compliance through appropriate policies and procedures. Person(s) Responsible for Correction Actions: Christine Seitz McCauslin, Ph.D. Anticipated Completion Date: April 30, 2025

View Audit 351604

Finding 547328 (2024-003)

Material Weakness 2024

Mount St. Mary's University

MD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.212 § 200.303 § 200.318

Identifying Number: 2024-003 – Procurement and Suspension and Debarment Finding: The University’s controls were not operating effectively to reasonably ensure the University verified the vendor was not suspended or debarred from participation in federal programs/grants prior to entering into a contr...

Identifying Number: 2024-003 – Procurement and Suspension and Debarment Finding: The University’s controls were not operating effectively to reasonably ensure the University verified the vendor was not suspended or debarred from participation in federal programs/grants prior to entering into a contract with the vendor. The University’s procurement policy requires vendor transactions equal to or greater than $25,000 undergo verification to ensure the vendor is not suspended or debarred, prior to entering into a contract with the vendor. A lack of controls to reasonably ensure this verification was performed. Corrective Actions Taken or Planned: We agree with the auditors’ findings. Correcting actions will be included in the checklist referred to in 2024-002 above. Person(s) Responsible for Correction Actions: Christine Seitz McCauslin, Ph.D. Anticipated Completion Date: April 30, 2025

View Audit 351604

Finding 547327 (2024-002)

Material Weakness 2024

Mount St. Mary's University

MD

Procurement, Suspension & Debarment § 200.303 § 200.320

Identifying Number: 2024-002 – Procurement and Suspension and Debarment Finding: The University’s controls were not operating effectively to reasonably ensure the University obtained the proper number of price quotations as required using the small purchase procurement method. The University’s procu...

Identifying Number: 2024-002 – Procurement and Suspension and Debarment Finding: The University’s controls were not operating effectively to reasonably ensure the University obtained the proper number of price quotations as required using the small purchase procurement method. The University’s procurement policy requires price quotations be obtained from at least two sources when using the small purchase procurement method. The University only obtained one price quotation and no written documentation as the rational for selection was maintained. As a result, the University did not comply with the compliance requirements for procurement. The University does not have processes and procedures in place to ensure all procurements of goods and services are in accordance with Uniform Guidance and in accordance with its own procurement policy. Corrective Actions Taken or Planned: We agree with the auditors’ findings. It should be noted that 100 percent of FY2024 equipment purchases were audited, consisting of one piece of equipment. Although the current policy for purchases over $25,000 was followed, the findings were not properly documented. In response, a checklist will be developed through the grants management office,compliance training will be conducted with PIs at the time of grant award and compliance will be implemented by the Dean or respective department head. Policies and procedures will be followed and properly documented for all future purchases of equipment to be funded by federal or state dollars. Person(s) Responsible for Correction Actions: Christine Seitz McCauslin, Ph.D. Anticipated Completion Date: April 30, 2025

View Audit 351604

Finding 547326 (2024-001)

Material Weakness 2024

Mount St. Mary's University

MD

Equipment & Real Property Management § 200.303 § 200.313

Identifying Number: 2024-001 – Equipment and Real Property Management Finding: The University’s controls were not operating effectively to reasonably ensure the University maintained property records with the above required information and performed the required physical inventory of equipment withi...

Identifying Number: 2024-001 – Equipment and Real Property Management Finding: The University’s controls were not operating effectively to reasonably ensure the University maintained property records with the above required information and performed the required physical inventory of equipment within the two previous years. As a result, the University did not comply with the compliance requirements for equipment and real property management. The University does not have processes and procedures in place related to equipment management, tracking and required physical inventories. Corrective Actions Taken or Planned: We agree with the auditors’ findings. Currently, the University’s federally funded equipment inventory consists of 6 pieces of equipment located in the laboratory where they are used on a regular, if not daily, basis, facilitating a regular visual inventory. However, the need to accurately track and document each piece of equipment, in accordance with Federal guidelines, is recognized. Going forward, an annual physical inventory will be taken, during which each piece of equipment will be identified based on the unique serial number as provided by the manufacturer. Documentation will be maintained by the department with an annual inventory supplied to the Dean and Grants Management department. Person(s) Responsible for Correction Actions: Christine Seitz McCauslin, Ph.D. Anticipated Completion Date: completed

View Audit 351604

Finding 547305 (2024-001)

Significant Deficiency 2024

California Baptist University

CA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend that the University improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: Counselors have completed an intensive R2T4 NASFAA training late April – May 2024. The misunderstanding of the 45-...

Recommendation: We recommend that the University improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: Counselors have completed an intensive R2T4 NASFAA training late April – May 2024. The misunderstanding of the 45-day rule of one of the counselors has been addressed and corrected. Names of the contact persons responsible for corrective action: Joshua Morey, Senior Director of Financial Aid Planned completion date for corrective action plan: As of March 19, 2025, changes and training have already been implemented.

View Audit 351603 Questioned Costs: $1

Finding 547298 (2024-002)

Material Weakness 2024

Rising Sun - Ohio County Community School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number and Email Address: 812-438-2655, kkeith@risingsun.k12.in.us Views of Responsible Officials: We concur with the finding. Description...

FINDING 2024-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number and Email Address: 812-438-2655, kkeith@risingsun.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When the criteria for the reporting is changed forcing us to change our answers, we will keep better notes of what we changed, and why we changed it. Our final numbers were correct, and we spent the money out of the correct categories. Jennifer Mossburger, Title I coordinator, and I worked together on this reporting. We will continue to work together on the reporting for the federal grants. However, we will do a better job of documenting our work. Anticipated Completion Date: 3/3/2025

View Audit 351598

Finding 547291 (2024-004)

Material Weakness 2024

Rising Sun - Ohio County Community School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2024-004 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number and Email Address: 812-438-2655, kkeith@risingsun.k12.in.us Views of Responsible Officials: We concur with the findi...

FINDING 2024-004 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number and Email Address: 812-438-2655, kkeith@risingsun.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We had never been instructed to do price quotes for items purchased from the HPS Purchasing Co-Op before. In the future, we will obtain price quotes when purchasing from HPS when purchases are above the micro-purchasing threshold. Or we will find a different purchasing avenue and will not use HPS. The cafeteria director is currently discussing this with each of the cafeteria supervisors to decide which avenue they will use to avoid the finding in the future. Going forward, for any vendor expected to equal or exceed $25,000 that is paid from school lunch funds (or any federal funds for that matter), someone at the school corporation will verify those vendors aren’t suspended or debarred. Anticipated Completion Date: 08/01/2025: The next school year.

View Audit 351598

Finding 547290 (2024-003)

Material Weakness 2024

Rising Sun - Ohio County Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2024-003 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number and Email Address: 812-438-2655, kkeith@risingsun.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number and Email Address: 812-438-2655, kkeith@risingsun.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Cafeteria Supervisor will have another employee spot-check 5 free and reduced applications per month. The other employee will review documentation of the review of the income guidelines updated in the system every year. Anticipated Completion Date: 3/3/2025

View Audit 351598

Finding 547223 (2024-014)

Material Weakness 2024

Huntington County Community School Corporation

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-014 Finding Subject: COVID 19-Education Stabilization Fund-Special Tests and Provisions-Wage Rate Requirements Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12...

FINDING 2024-014 Finding Subject: COVID 19-Education Stabilization Fund-Special Tests and Provisions-Wage Rate Requirements Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Huntington County Community School Corporation will establish an Internal Control Standards manual by July 1, 2025, along with the Segregation of Duties chart by August 1, 2025. These standards will include items that detail the procedures and processes along with the checks and balances needed to ensure proper oversight, prevention, detection, correction, or errors. Our process will also ensure reporting compliance is followed. The Internal Control Standards manual will include special tests and provisions and construction wage rate requirements. To ensure accuracy and efficiency, future reporting will be prepared by the grant administrator, reviewed by the Grants Specialist then approved by the Corporation Treasurer or Chief Operating Officer before submission. The Grant Specialist will ensure future projects with construction contracts will have a prevailing wage clause while also monitoring payroll to verify compliance. To ensure that the construction wage rate is complied with, the contractor will submit the certified payrolls to the Grant Specialist who will then provide to the Corporation Treasurer for review, initial and file with the construction pay application. Anticipated Completion Date: Huntington County Community School Corporation will establish the Internal Control Standards by July 1, 2025, and train administration and staff in August 2025.

View Audit 351544

Finding 547217 (2024-013)

Material Weakness 2024

Huntington County Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2024-013 Finding Subject: COVID 19-Education Stabilization Fund-Reporting Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12.in.us Views of Responsible Officials: We ...

FINDING 2024-013 Finding Subject: COVID 19-Education Stabilization Fund-Reporting Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Huntington County Community School Corporation will establish an Internal Control Standards manual by July 1, 2025, along with the Segregation of Duties chart by August 1, 2025. These standards will include items that detail the procedures and processes along with the checks and balances needed to ensure proper oversight, prevention, detection, correction, or errors. Our process will also ensure reporting compliance is followed. The Internal Control Standards manual will include special tests and provisions. To ensure accuracy and efficiency, future reporting will be prepared by the grant administrator, reviewed by the Grants Specialist then approved by the Corporation Treasurer or Chief Operating Officer before submission. Anticipated Completion Date: Huntington County Community School Corporation will establish the Internal Control Standards by July 1, 2025, and train administration and staff in August 2025.

View Audit 351544

Corrective Action Plans

Filters