Corrective Action Plans

Finding 1165104 (2025-002)

Material Weakness 2025

Town of New Windsor

PA

Procurement, Suspension & Debarment

The Town will add language to their future contracts to ensure the vendor is not suspended or debarred.

View Audit 375369

Finding 1165103 (2025-002)

Material Weakness 2025

University of Sioux Falls

SD

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303 § 200.328 § 200.329

Strengthening Institutions Program – Department of Education Federal Financial Assistance Listing #84.031 P031A080196 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Section 3 of the Title III Endowment Report for the year ending June 30, 2...

Strengthening Institutions Program – Department of Education Federal Financial Assistance Listing #84.031 P031A080196 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Section 3 of the Title III Endowment Report for the year ending June 30, 2024, was completed materially incorrect for Type of Savings Account Security line items and Total Invested line item. Responsible Individuals: Michael Van Surksum, Vice President for Business and Finance Corrective Action Plan: Management will review their current process to ensure reporting requirements are met and amounts are materially correct. Anticipated Completion Date: Already complete – annual report for the year-ending June 30, 2025 has now been submitted with the correct amounts.

View Audit 375367

Finding 1165102 (2025-001)

Material Weakness 2025

Housing Authority of the City of New Albany

IN

HUD Housing Programs

The New Albany Housing Authority is converting its financial systems and will be changing process to identify and reduce spending that may cause the Use of Operating Funds by any other fund.

View Audit 375361

Finding 1165101 (2025-001)

Material Weakness 2025

City of Caseville

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: It is recommended that the City implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including fe...

Recommendation: It is recommended that the City implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including federal award programs.

View Audit 375358

Finding 1165100 (2025-005)

Material Weakness 2025

City of Caseville

MI

Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. gen...

Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.

View Audit 375358

Finding 1165099 (2025-004)

Material Weakness 2025

City of Caseville

MI

Reporting

Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. gen...

Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.

View Audit 375358

Finding 1165092 (2025-001)

Material Weakness 2025

Rcap Solutions, Inc.

MA

Eligibility Subrecipient Monitoring

RCAP Solutions and the Rental Assistance Division is committed to ensuring our administration of the Housing Choice Voucher program is timely and accurate. The department recently implemented a new voucher management software which maintains improved tracking and management tools. Additionally, the ...

RCAP Solutions and the Rental Assistance Division is committed to ensuring our administration of the Housing Choice Voucher program is timely and accurate. The department recently implemented a new voucher management software which maintains improved tracking and management tools. Additionally, the department management is looking forward to utilizing the new software for improved communication with participants and owners and to utilize the integrated participant portal to reduce the time it takes for documentation to be processed. In addition, the department management is committed to working with the team to answer questions, improve performance, and decrease the time it takes for program representatives to administer the program all while maintaining accuracy and customer service.

View Audit 375341

Finding 1165091 (2025-001)

Material Weakness 2025

City of Jackson, Michigan

MI

Allowable Costs / Cost Principles Period of Performance

Funds were drawn outside of the approved grant period because construction began before the grant start date. A reimbursement request was submitted and approved erroneously by the Environmental Protection Agency (EPA) for work completed prior to the eligible period. To correct this, the City is work...

Funds were drawn outside of the approved grant period because construction began before the grant start date. A reimbursement request was submitted and approved erroneously by the Environmental Protection Agency (EPA) for work completed prior to the eligible period. To correct this, the City is working with the EPA and has submitted a corrective request for reimbursement that will apply the funds already received to eligible work performed within the grant period. No additional funds will be transferred, as the total eligible amount in the corrective request will equal the amount previously received, ensuring all reimbursements align with allowable costs. To prevent recurrence, the City will avoid beginning construction before the official grant period begins and will ensure future grant budget periods include adequate contingencies for early project start dates. Additionally, all future reimbursement requests will undergo a thorough internal review to verify that costs were incurred within the approved grant period, rather than relying solely on federal approval.

View Audit 375333

Finding 1165090 (2025-002)

Material Weakness 2025

Mountain View Housing, INC

NC

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

Significant Deficiencies: Finding: 2025-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue ...

Significant Deficiencies: Finding: 2025-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to approve and sign checks and periodically review the financial statements. Proposed Completion Date: The Board will implement the above procedure immediately. Findings and Questioned Costs - Major Federal Awards Programs Audit Finding: 2025-002 Segregation of Duties Same as above.

View Audit 375329

Finding 1165087 (2025-001)

Material Weakness 2025

Homer Township, Illinois

IL

Management concurs with the finding and has developed a plan to correct the finding by implementing internal control processes and procedures over the review approval and request for reimbursement of grant expenditures.

View Audit 375318

Finding 1165085 (2025-001)

Material Weakness 2025

Suburban Mobility Authority for Regional Transportation

MI

Subrecipient Monitoring § 200.332

Finding Number: 2025-001 Condition: The Authority did not provide sufficient evidence that there was adequate monitoring of subrecipients. Planned Corrective Action: SMART has implemented a subrecipient review schedule and created a monitoring checklist. All entities receiving any passthrough fundin...

Finding Number: 2025-001 Condition: The Authority did not provide sufficient evidence that there was adequate monitoring of subrecipients. Planned Corrective Action: SMART has implemented a subrecipient review schedule and created a monitoring checklist. All entities receiving any passthrough funding from SMART are included on the schedule. This will ensure no missed subrecipients, including Monroe agencies. The new checklist will ensure all required monitoring activities are considered during the review and will document all monitoring performed. SMART believes this new schedule and checklist will satisfy all federal monitoring requirements. Contact person responsible for corrective action: Ryan Byrne, CFO; Allyssa Gartrelle, Manager of Community Mobility Programs Anticipated Completion Date: 6/30/2026

View Audit 375301

Finding 1165081 (2025-001)

Material Weakness 2025

Clarenceville School District of Oakland and Wayne Counties

MI

Subrecipient Monitoring Cash Management Material Weakness

Condition: The School District did not have a sufficiently detailed control in place to ensure that the number of meals served and claimed for reimbursement in the Michigan Nutrition Data (MiND) system was supported by School District records of actual meals served. As a result, the School District ...

Condition: The School District did not have a sufficiently detailed control in place to ensure that the number of meals served and claimed for reimbursement in the Michigan Nutrition Data (MiND) system was supported by School District records of actual meals served. As a result, the School District was unable to provide support for the complete number of meals requested for reimbursement, within our audit sample. Planned Corrective Action: The School District will implement a secondary review of the monthly summary sheet used for MIND system claim submission to ensure it fully reconciles with the supporting daily tally sheets. The reviewer will initial and date the summary sheet upon completion of the review. In addition, the newly appointed Food Services Director will establish and maintain an organized filing system (physical and/or electronic) containing all claim-supporting documentation, ensuring records are complete and readily accessible for monitoring or audit purposes. These procedures will be in place effective December 1, 2025 and will be monitored for sustained compliance. Contact person responsible for corrective action: David Bergeron, Assistant Superintendent Anticipated Completion Date: December 1, 2025

View Audit 375292

Finding 1165065 (2025-001)

Material Weakness 2025

Florence County School District No. 5

SC

Reporting Internal Control / Segregation of Duties

Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes that the cost outwights the benefit to implement the particular safeguard.

View Audit 375179

Finding 1165051 (2025-002)

Material Weakness 2025

Souris Valley Special Services

ND

Allowable Costs / Cost Principles

2025-002 Contact Person Kelsie Harris, Business Manager Corrective Action Plan The time certifications that were missed during the year under audit was an isolated incident. The time certifications have already been done this month for our current fiscal year and we will ensure that time certificati...

2025-002 Contact Person Kelsie Harris, Business Manager Corrective Action Plan The time certifications that were missed during the year under audit was an isolated incident. The time certifications have already been done this month for our current fiscal year and we will ensure that time certifications are properly filed so this does not happen again. Completion Date Souris Valley Special Services will implement immediately.

View Audit 375169

Finding 1165049 (2025-001)

Material Weakness 2025

The Access Agency, INC

CT

Eligibility

Below you will find our corrective action plan to address the one finding in our FY 2025 Federal Single Audit, which received an unmodified opinion from our auditor Audit Finding #: 2025-1 Eligibility Determination Grantor: Department of Health and Human Services Federal Program Name: Low Income Hom...

Below you will find our corrective action plan to address the one finding in our FY 2025 Federal Single Audit, which received an unmodified opinion from our auditor Audit Finding #: 2025-1 Eligibility Determination Grantor: Department of Health and Human Services Federal Program Name: Low Income Home Energy Assistance (LIHEAP) Federal Assistance Listing (CFDA#): 93.568 Description: During the audited year July 2024 – June 2025, Access paid benefits for one individual whose income was over the threshold of 60% of the CT state median income. The income was documented, but incorrectly calculated. Statement of Concurrence: Access management concurs with the audit finding: Corrective Action: Access has put in place written procedures as follows: ○Access will provide additional training support and resources to staff to ensure that all LIHEAPapplications are certified in an accurate manner. ○Access will expand its internal file audit process to continue maintining a master log of all filesreviewed and also note any major findings so a timely response can be made.

View Audit 375165

Finding 1165048 (2025-001)

Material Weakness 2025

Housing Authority of Washington County

MD

HUD Housing Programs Significant Deficiency

U.S. Department of Housing and Urban Development Housing Voucher Cluster-Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend that the housing authority designate an individual to ensure HQS inspections are completed timely. Explanation of disagreement with audit finding: There ...

U.S. Department of Housing and Urban Development Housing Voucher Cluster-Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend that the housing authority designate an individual to ensure HQS inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our internal audits take place monthly. The HCV department leadership pulls the list of recertifications, interims, and new admissions and samples 10% of each to ensure they have been done correctly, with all information documented. This internal audit includes checking the rent calculation, utilities, verification documents, and tenant/landlord notification. The agency has been completing this internal practice consistently since February 2024. We have designated this responsibility to an HCV staff member. Name(s) of the contact person(s) responsible for corrective action: Morgan Gower Planned completion date for corrective action plan: In progress as of February 2024 and ongoing.

View Audit 375153

Finding 1165046 (2025-001)

Material Weakness 2025

Southgate Community School District

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

The district will routinely check the website, print out the list of vendors, and date the print out.

View Audit 375146

Finding 1165041 (2025-001)

Material Weakness 2025

Mid-State Technical College

WI

Student Financial Aid

It is our understanding that the issue is occurring for many instituations and appears to be due to changes in processes at the National Clearinghouse. We will monitor steps taken and updates made to maintain awareness of any resolution to the issue made at the Clearinghouse. We will also develop an...

It is our understanding that the issue is occurring for many instituations and appears to be due to changes in processes at the National Clearinghouse. We will monitor steps taken and updates made to maintain awareness of any resolution to the issue made at the Clearinghouse. We will also develop an internal process to review student status effective dates as reflected in NSLDS and make updates as needed.

View Audit 375137

Finding 1164992 (2025-003)

Material Weakness 2025

Belmont Metropolitan Housing Authority

OH

HUD Housing Programs Reporting

The Housing Authority will appoint staff not already responsible for entering utility consumption and cost to check data entry for errors, and inform staff who enters this data what needs corrected on a monthly basis. For the inconsistencies relating to Form 52722, this form is prepared by our fee a...

The Housing Authority will appoint staff not already responsible for entering utility consumption and cost to check data entry for errors, and inform staff who enters this data what needs corrected on a monthly basis. For the inconsistencies relating to Form 52722, this form is prepared by our fee accountant with data provided by Belmont Metropolitan Housing Authority. Due to the retirement of both the Executive Director and the Finance Manager in October 2021 and January 2022 respectively, there was not proper explanation on preparing this form internally. Since then BMHA staff have gained a better understanding of this, particularly through this audit finding and will be checking form 52772 for accuracy after it is completed by the fee accountant more thoroughly and with a better understanding of what this form entails and requires

View Audit 375097

Finding 1164991 (2025-002)

Material Weakness 2025

Donnelly College

KS

Student Financial Aid Period of Performance Reporting

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The College experienced some turnover during the year. The new director was unaware that the Cost of Attendance was not being updated when a change in the award ...

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The College experienced some turnover during the year. The new director was unaware that the Cost of Attendance was not being updated when a change in the award was submitted COD due to a change in the student’s schedule. The director is now aware that these changes must be updated manually in COD and has implemented procedures to ensure that the COA is reviewed whenever a revision to the student award is submitted to COD. The college will also confer with the software vendor to determine if any settings in the student information need to be corrected for this update to be automated. The new director of financial aid has been through substantial training in the last six months to better understand how the college’s software communicates with COD and has implemented procedures to ensure the timely submission of disbursements to COD after the disbursements have been made in the student information system. Anticipated Completion Date: Prior records with issues were corrected on September 1, 2025 and ongoing monitoring is taking place

View Audit 375093

Finding 1164990 (2025-001)

Material Weakness 2025

Donnelly College

KS

Student Financial Aid Internal Control / Segregation of Duties Eligibility

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. This was an unusual circumstance where a student was withdrawn from the college before they were awarded any federal aid. The director has put in place procedure...

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. This was an unusual circumstance where a student was withdrawn from the college before they were awarded any federal aid. The director has put in place procedures to review the eligibility for federal aid of any student who withdraws to determine whether a post withdrawal disbursement is appropriate. Anticipated Completion Date: January 1, 2026

View Audit 375093

Finding 1164987 (2025-001)

Material Weakness 2025

Spartanburg County School District Two

SC

Special Tests & Provisions

The District agrees with the findings. The omission occurred because an outdated private school contact list was used, and a newly opened private school was not identified during 2024 and 2025 Title I consultation periods. To prevent reoccurrence, the District will: 1) conduct an annual verification...

The District agrees with the findings. The omission occurred because an outdated private school contact list was used, and a newly opened private school was not identified during 2024 and 2025 Title I consultation periods. To prevent reoccurrence, the District will: 1) conduct an annual verification of all private schools within District boundaries before each Title I funding cycle, and 2) maintain and update a current contact list and document all outreach and consultation efforts. These steps will ensure full compliance with equitable services requirements moving forward.

View Audit 375069

Finding 1164983 (2025-002)

Material Weakness 2025

Lexington Housing Authority

NC

HUD Housing Programs

The PHA accepts the recommendations from the audit report, to ensure all future SEM<AP submissions are reviewed and approved by the Board of Commissioners within 60 dayts of the fiscal year end

View Audit 375029

Finding 1164982 (2025-001)

Material Weakness 2025

Outside in

OR

Actions taken: The Fiscal Department through the Revenue Cycle Manager (RCM) will continue to convene a regular task group made up of the RCM, two Front-desk Managers, and the EHR Support Analyst (ESA). The task group revised the verification form so that it requires sign-off/initials from the front...

Actions taken: The Fiscal Department through the Revenue Cycle Manager (RCM) will continue to convene a regular task group made up of the RCM, two Front-desk Managers, and the EHR Support Analyst (ESA). The task group revised the verification form so that it requires sign-off/initials from the front desk staff receiving and reviewing the form and conducted regular desk audits which improved compliance a great deal. This year, a copy of the form has been marked up to highlight the areas that must be reviewed prior to being accepted at the front desk. Front desk staff will continue to sign the forms as they receive them. Front desk managers will review forms to ensure they are completed correctly. The RCM and ESA will continue to conduct weekly desk-audits to determine if forms are being filled out correctly and if billings correctly reflect the form calculations. The task group will then determine specific training for front-desk staff that are identified during the desk audit. Anticipated first Completion Date: January 31, 2026 (for Month End January) Responsible Contact Person: Tina Kirk, Finance Director

View Audit 375024

Finding 1164980 (2025-001)

Material Weakness 2025

Gibb Cairo Village, Inc.

FL

Cash Management HUD Housing Programs

MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WAS FUNDED ON OCTOBER 3, 2024, IN THE AMOUNT OF $1,802. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED IN THE FUTURE.

View Audit 375012

Corrective Action Plans

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