Corrective Action Plans

Finding 539487 (2024-001)

Significant Deficiency 2024

GA

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

Finding 2024-001 Subrecipient Monitoring, Non-Compliance (Significant Deficiency) Finding Summary: The subawards did not include the required federal provisions or list the assistance listing numbers. Corrective Action Plan for Subrecipient Contracts: Revise all subrecipient contracts to include...

Finding 2024-001 Subrecipient Monitoring, Non-Compliance (Significant Deficiency) Finding Summary: The subawards did not include the required federal provisions or list the assistance listing numbers. Corrective Action Plan for Subrecipient Contracts: Revise all subrecipient contracts to include the federal provisions and list the assistance listing numbers. All LIFT 2.0 contracts will end on December 31, 2024. For those renewed contracts the aforementioned information will be included. All other existing contracts are currently being updated to include this information. The procurement policy will be updated to include this control as well as all other requirements per 2 CFR Section 200.303(a). A reviewer’s checklist will be created using this section to ensure that all future contracts are in compliance. Responsible Individual: Santanna Johnson, Director of Accounting and Contracts Anticipated Completion Date: December 2024

View Audit 350028

Finding 539480 (2024-010)

Significant Deficiency 2024

Urshan College

MO

Cash Management Reporting Significant Deficiency § 200.303

Cash Management – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit...

Cash Management – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director will ensure that when processes are completed, they are verifiable through documentation. Credit Balance refunds as well as drawdowns will be tracked for proper compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Student Financial Aid Director Planned completion date for corrective action plan: 6/30/2025

View Audit 350009

Finding 539478 (2024-009)

Significant Deficiency 2024

Urshan College

MO

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

Special Tests and Provisions Direct Loan Reconciliation – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding:...

Special Tests and Provisions Direct Loan Reconciliation – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid director will institute a documented review of the Direct Loan reconciliations prepared by Campus Ivy or future third-party processors. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Student Financial Aid Director Planned completion date for corrective action plan: 6/30/2025

View Audit 350009

Finding 539476 (2024-008)

Significant Deficiency 2024

Urshan College

MO

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

Special Tests and Provisions 240 Day Checks – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no...

Special Tests and Provisions 240 Day Checks – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid office along with Student Accounts and the Business Office at Urshan University will collaborate on an SOP which will establish a process of reviewing any outstanding Title IV checks. Checks will be reissued as necessary to ensure the university stays compliant with all Title IV regulations. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Student Financial Aid Director Planned completion date for corrective action plan: 6/30/2025

View Audit 350009

Finding 539474 (2024-007)

Significant Deficiency 2024

Urshan College

MO

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

Eligibility – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

Eligibility – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid office will be implementing an SOP which will document a review process of work done by the third-party processor, to include COD reporting, and Verification procedures. We will also be implementing a process to review students who need to complete their exit counseling. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Student Financial Aid Director Planned completion date for corrective action plan: 6/30/2025

View Audit 350009 Questioned Costs: $1

Finding 539472 (2024-006)

Significant Deficiency 2024

Urshan College

MO

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Special Tests and Provisions Gramm-Leach-Bliley Act– Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: Ther...

Special Tests and Provisions Gramm-Leach-Bliley Act– Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The IT department continues to improve its processes; an annual review of the WISP has been started and will continue. The Financial Aid Office will work with IT to make sure that the WISP is improved to include and provide secure disposal of customer information and make sure the review is documented. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Student Financial Aid Director Planned completion date for corrective action plan: 6/30/2025

View Audit 350009 Questioned Costs: $1

Finding 539470 (2024-005)

Material Weakness 2024

Urshan College

MO

Questioned Costs Student Financial Aid Material Weakness § 200.303

Special Tests and Provisions R2T4 – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreeme...

Special Tests and Provisions R2T4 – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid office will be crafting a new SOP to address R2T4 audit findings. The team will work more closely with the Registrar and Academic Deans when determining the withdrawal status of a student and make sure that the R2T4 documentation is accurately completed, a review of completed R2T4s will also be conducted. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Student Financial Aid Director Planned completion date for corrective action plan: 6/30/2025

View Audit 350009 Questioned Costs: $1

Finding 539468 (2024-004)

Significant Deficiency 2024

Urshan College

MO

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

Special Tests and Provisions Enrollment Reporting – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College provide additional resources to ensure all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit find...

Special Tests and Provisions Enrollment Reporting – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College provide additional resources to ensure all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new Standard Operating Procedure (SOP) is being created, which will address enrollment reporting concerns. The Financial Aid office will work with the Registrar to increase communication between offices and eliminate enrollment reporting errors. The Financial Aid office will also improve reporting to the third-party processor, so that timely and accurate information is uploaded to NSLDS. Furthermore, a recurring review of the third-party’s reporting to NSLDS will be instituted. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025

View Audit 350009

Finding 539412 (2024-002)

Significant Deficiency 2024

Siena Heights University

MI

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties § 200.303

Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: Director will update academic calendar on COD R2TIV calculator yearly and verify dates and length of breaks are correct. The University will continue to have the Senior Fina...

Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: Director will update academic calendar on COD R2TIV calculator yearly and verify dates and length of breaks are correct. The University will continue to have the Senior Financial Aid Advisor complete R2TIV and the Director will sign off on calculations. Contact person responsible for corrective action: Callie Zake, Senior Director Student Financial Services Anticipated Completion Date: June 30, 2025

View Audit 349964 Questioned Costs: $1

Finding 539409 (2024-004)

Significant Deficiency 2024

Prince William County

VA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Name of Contact Person: Joan Duckett, Director of Housing & Community Development Corrective Action: The Office of Housing and Community Development (OHCD) has taken corrective measures to e...

Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Name of Contact Person: Joan Duckett, Director of Housing & Community Development Corrective Action: The Office of Housing and Community Development (OHCD) has taken corrective measures to ensure that the REAC reports are supported with accurate data and submitted in a timely manner. There are monthly reconciliation procedures in place which include management oversight and review of all reports. OHCD has and will continue to enter into a contractual agreement with a knowledgeable and reputable accounting firm that the County is under contract for services applicable to the need. REAC reports will be extensively reviewed by management prior to submission to HUD. Proposed Completion Date: Immediately

View Audit 349955

Finding 539385 (2024-004)

Significant Deficiency 2024

City of Norfolk

VA

Subrecipient Monitoring § 200.303 § 200.332

The Ryan White Office will complete a thorough review of contract templates to identify deviations from required subaward information. Appropriate language to address gaps will be drafted and incorporated into future agreements. Additional training on these requirements will be provided to relevant ...

The Ryan White Office will complete a thorough review of contract templates to identify deviations from required subaward information. Appropriate language to address gaps will be drafted and incorporated into future agreements. Additional training on these requirements will be provided to relevant staff. Future agreements will be monitored to ensure compliance.

View Audit 349937

Finding 539372 (2024-003)

Material Weakness 2024

Argos Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Description of Corrective Action Plan: Argos Community Schools will ensure that going forward any construction we have done, funded with federal dollars will be compliant with Davis-Bacon Act Reporting laws and ensure we receive required documentation, as required by Federal Law.

View Audit 349901

Finding 539225 (2024-901)

Significant Deficiency 2024

State of Wisconsin

WI

Allowable Costs / Cost Principles Eligibility HUD Housing Programs § 200.303

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure claims meet eligibility requirements and include appropriate documentation. The following corrective actions are planned: • A spreadsheet is used to collect claims s...

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure claims meet eligibility requirements and include appropriate documentation. The following corrective actions are planned: • A spreadsheet is used to collect claims service and payment dates. A formula will be applied to either restrict or flag dates outside the allowable period. • Insurance carriers will be notified of the formula change and reminded to only include claims that were paid within the allowable period. Anticipated Completion Date: The PY 2025 spreadsheet will be updated by February 2025 and insurance carriers notified when provided the updated spreadsheet for PY 2025 reporting. Reporting for 1st quarter 2025 is due in May 2025. Person responsible for corrective action: Rebecca Easland, Deputy Commissioner of Insurance Rebecca.easland@wisconsin

View Audit 349896

Finding 539224 (2024-900)

Significant Deficiency 2024

State of Wisconsin

WI

Reporting § 200.303

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure financial reports are filed according to the terms and conditions of the 1332 State Innovation Waivers grant award. The following corrective actions have been taken:...

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure financial reports are filed according to the terms and conditions of the 1332 State Innovation Waivers grant award. The following corrective actions have been taken: • The written policies and procedures were updated to require a secondary review of the annual Standard Form 425 Federal Financial Report. • An amended filing was submitted to the U.S. Department of Health and Human Services on October 25, 2024. Anticipated Completion Date: October 25, 2024 Person responsible for corrective action: Rebecca Easland, Deputy Commissioner of Insurance Rebecca.easland@wisconsin.gov

View Audit 349896

Finding 539188 (2024-902)

None 2024

State of Wisconsin

WI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Planned Corrective Action: The Wisconsin State Public Defenders Office (SPD) resolved the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) costs questioned by the auditors by adjusting accounting records to use GPR funding for the leave and termination payment for unused leave for the empl...

Planned Corrective Action: The Wisconsin State Public Defenders Office (SPD) resolved the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) costs questioned by the auditors by adjusting accounting records to use GPR funding for the leave and termination payment for unused leave for the employee identified in the audit. SPD will continue to ensure only allowable costs are charged to federal grant programs. Furthermore, SPD Human Resources will review and update HR Policy 101 and the New Supervisor Onboarding resources to ensure procedures for approving employee timesheets are clear and accurate. Furthermore, SPD will update their procedures with HR payroll and the fiscal staff to ensure costs for leave and termination payments are charged to the proper funding source. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Andrea Eilers, Budget Director eilersa@opd.wi.gov Garth Maletic, Human Resources Director maleticg@opd.wi.gov

View Audit 349896 Questioned Costs: $1

Finding 539183 (2024-100)

Significant Deficiency 2024

State of Wisconsin

WI

Eligibility Reporting Significant Deficiency § 200.303

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal award...

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal awards. Anticipated Completion Date: October 2, 2024 Person responsible for corrective action: David Pawlisch, Administrator Division of Energy, Housing and Community Resources david.pawlisch@wisconsin.gov

View Audit 349896

Finding 539148 (2024-003)

Significant Deficiency 2024

Worker Education & Resource Center INC

CA

Eligibility Matching / Level of Effort / Earmarking § 200.303

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.

View Audit 349874

Finding 539147 (2024-002)

Material Weakness 2024

Worker Education & Resource Center INC

CA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.343

The organization will strengthen and document a formal process for documenting attendance. This process will include provide training to employees responsible for tracking attendance, implementing a signature sheet to be submitted and reviewed by program managers after each class, and incorporate re...

The organization will strengthen and document a formal process for documenting attendance. This process will include provide training to employees responsible for tracking attendance, implementing a signature sheet to be submitted and reviewed by program managers after each class, and incorporate review of attendance sheets into the payment processes for participant stipend payments ensuring only participants who correctly documented attendance are able to receive the stipend funds.

View Audit 349874 Questioned Costs: $1

Finding 539143 (2024-001)

Significant Deficiency 2024

Mountain Communities Supporting Education, Inc.

VT

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not re...

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not repeat this procedure. It is essential to adhere to proper accounting principles. 2. An error in the calculation of PTO. We agree that this was an oversight that could have been prevented by a secondary review of the data. While these were largely isolted incidents, we understand the importance of robust internal controls. Therefore, to more accurately state the ending balances on the MCSE Balance Sheet and to prevent similar issues in the future, we propose the following updates to our internal controls: 1. Segregation of Duties: Purpose: To ensure no single individual has complete control over all aspects of a financial transaction. 2. Approval Workflows: Purpose: To establish clear approval processes for all financial transactions. 3. Periodic Reconciliations: Purpose: To regularly compare balances in the general ledger with supporting documentation (e.g., bank statements, and subsidiary ledgers). We believe these enhancements will strengthen our financial management and ensure greater accuracy in our reporting. We are commiteeed to implementing these changes promptly and will provide documentation of their implementation.

View Audit 349831

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 539115 (2024-002)

Material Weakness 2024

Shoals Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will shar...

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will share with Kindra Hovis, Superintendent all future federal awards’ expenditures and revenue reports to ensure accurate reviews and submissions. Responsible Party and Timeline for Completion: Kendra Wright, Treasurer and Kindra Hovis, Superintendent-this will be implemented monthly to review any federal funding moving forward.

View Audit 349820

Finding 539073 (2024-012)

Significant Deficiency 2024

City of Boston

MA

Reporting Internal Control / Segregation of Duties § 200.303

Boston Fire Department has incorporated and implemented proper control procedures around all grant related matter; including but not limited to financial reporting and oversight. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Moni...

Boston Fire Department has incorporated and implemented proper control procedures around all grant related matter; including but not limited to financial reporting and oversight. 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 539072 (2024-011)

Material Weakness 2024

City of Boston

MA

Questioned Costs Period of Performance Procurement, Suspension & Debarment § 200.303 § 200.308 § 200.309 § 200.403

Boston Public Schools will take a multi-step approach to ensure accuracy of spending to the grant award period. Anticipated Completion Date: January 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776 Questioned Costs: $1

Finding 539070 (2024-010)

Significant Deficiency 2024

City of Boston

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants...

Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776 Questioned Costs: $1

Corrective Action Plans

Filters