Corrective Action Plans

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Management will draft an updated procurement policy to comply with the requirements of the Uniform Guidance.
Management will draft an updated procurement policy to comply with the requirements of the Uniform Guidance.
Condition: During our review of the return of Title IV funds, we noted that there were 4 students in the fall that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, t...
Condition: During our review of the return of Title IV funds, we noted that there were 4 students in the fall that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have the fall end of term submission set timely. Effect: Funds required to be sent back to the Department of Education are late. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year and the fall term was the first time submitting the end of term report. Spring submissions were all timely. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that submissions dates are pre-determined and verified that they will be timely. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds. In addition, they have changed submission dates to avoid issues in the future.
Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester...
Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: All withdrawn students tested were reported accurately, but there were a few fall students that were not submitted timely. Spring students tested were timely. The new Director came on in at the end of the June 30, 2024 year and worked to correct the reporting. The fall period was the first time through the submission, but by Spring, no issues remained. Recommendation: The College has moved up the initial reporting date after semester the semester ends to correct the timeliness issue. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS agree with this finding and have already taken steps to ensure timely reporting in the future.
Condition: The School District's internal controls did not effectively identify all of the required components necessary in formal solicitation documents for food service/cost reimbursable contracts and when using a third party entity (e.g., consortium) and did not utilize competitive procurement me...
Condition: The School District's internal controls did not effectively identify all of the required components necessary in formal solicitation documents for food service/cost reimbursable contracts and when using a third party entity (e.g., consortium) and did not utilize competitive procurement methods. Planned Corrective Action: The School District is revising its food service procurement documents to explicitly include all required contract provisions under the Uniform Guidance. The School District is also incorporating recent interpretations and guidance from the U.S. Department of Agriculture (USDA), as communicated through MDE, particularly regarding cooperative purchasing and pricing structures for federal compliance. These actions are intended to strengthen the procurement controls to ensure all future food service contracts meet the compliance requirements of the Uniform Guidance and USDA regulations. Contact person responsible for corrective action: Danielle Jacobs, Director of Business Services Anticipated Completion Date: 8/15/2025
Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student as...
Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student assistance programs. The School coordinated with this third-party processor to ensure that a documented quality assurance program was put into place in March 2025 and regularly exercised for compliance purposes. All documentation will be maintained. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: March 2025
2025-004 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outw...
2025-004 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outweigh the benefits to be received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the Schedule of Expenditures of Federal Awards and State Financial Assistance Statement.
2025-003 The District will update the policy and procedures for posting of cash transactions, including setting roles of those involved, implementing new reporting for ACH transactions, daily posting of transactions, reconciliation to the general ledger, and monthly Board reviews.
2025-003 The District will update the policy and procedures for posting of cash transactions, including setting roles of those involved, implementing new reporting for ACH transactions, daily posting of transactions, reconciliation to the general ledger, and monthly Board reviews.
2025-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, Distri...
2025-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the financial statements.
2025-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.
2025-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.
The Administrative Services Office will add an implementation process note to the College’s Administrative Policy 6.03 as well as in the Business Office’s Procedures Manual outlining a new Debarred and Suspended Parties Process. The new process will read as follows: To ensure that Central Wyoming Co...
The Administrative Services Office will add an implementation process note to the College’s Administrative Policy 6.03 as well as in the Business Office’s Procedures Manual outlining a new Debarred and Suspended Parties Process. The new process will read as follows: To ensure that Central Wyoming College is not conducting business with vendors who have been suspended or debarred from conducting business with the Federal government, a department should check the vendor against the EPLS before creating a payment request or making a payment equal to or exceeding $25,000. The Principal Investigator (PI) or designee checks the vendor on www.sam.gov. The PI or designee will document the Suspension and Debarment verification by including a screen print of the Exclusions search in the grant file with a copy to the Grants Management Specialist and a copy to the Business Office with a W-9, if it’s a new vendor. For individuals or vendors that are found to be suspended or debarred, the PI or Grants Management Specialist will notify the Business Office to flag the vendor in Colleague alerting the person entering the voucher that they may not pay this vendor with Federal funds. Semi-annually the Grants Management Specialist will run a list of all vendors and employees paid from Federal funds over $25,000. Anticipated Completion Date: December 1, 2025 Contact Person(s): Willie Noseep, Vice President for Administrative Services
The Administrative Services Office and the Student Affairs Office, or the Grant Manager/Principal Investigator responsible for any specific grants going forward, will work closely with the granting agency to ensure that any unanticipated changes/reductions in funding periods are communicated in time...
The Administrative Services Office and the Student Affairs Office, or the Grant Manager/Principal Investigator responsible for any specific grants going forward, will work closely with the granting agency to ensure that any unanticipated changes/reductions in funding periods are communicated in time to allow the College to effectively close out the grant, or to obtain permission for funding of expenditures that will not be incurred/and or liquidated timely. Anticipated Completion Date: N/A Contact Person(s): Willie Noseep, Vice President for Administrative Services Coralina Daly, Vice President for Student Affairs
Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Departme...
Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Department of Education prior to purchase. Corrective Action Plan: All food service fund asset purchases made going forward will be compared to the approved equipment list or approved by the Michigan Department of Education prior to purchase. Anticipated Correction Date: Immediate and Ongoing
Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The Head Start department will ensure credit card expenditures, along with the other required financial information, are shared monthly with the governing body and t...
Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The Head Start department will ensure credit card expenditures, along with the other required financial information, are shared monthly with the governing body and the policy council. Corrective action has already taken place on a go forward basis starting when this was identified during a previous Head Start audit. Completion Date Immediately
Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded, and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are return...
Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded, and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely. Contact person responsible for corrective action: Sean Alexander, Vice President – Housing Accounting Completion Date: August 11, 2025
Finding 2025-002: Private School Letters (50000) Program Identification: Title I, Part A (AL No. 84.010) Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education (pass-through number 14329) The District recognizes the importance of this process and will es...
Finding 2025-002: Private School Letters (50000) Program Identification: Title I, Part A (AL No. 84.010) Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education (pass-through number 14329) The District recognizes the importance of this process and will establish a follow-up procedure in which the Business Department confirms with the Educational Services Department that all steps have been completed. Corrective Action Plan for the 2025-26 School Year: A. Annual Tracking and Logging Process a. Create and maintain a Private School Participation Log that records: i. Date outreach letters are sent ii. Date responses are received iii. Method of receipt ( email, mail, phone); b. The log will be monitored by both the Coordinator of Student Services and Director Fiscal Services B. Monitoring and Verification a. The Assistant Superintendent of Educational Services will review the Private School Participation Log to verify that responses and consultations are documented and completed. C. The Business Department will conduct an annual internal audit each Spring to ensure compliance with ESEA private school consultation requirements. D. Person Responsible a. Coordinator of Student Services - Primary responsibility for implementation of procedures and consultation activities. b. Assistant Superintendent of Educational Services - Oversight and monitoring to ensure full compliance. Director of Fiscal Services - Internal Audit and additional support
2025-001 Eligibility – Tenant Files Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream – Vouchers CFDA Number 14.879 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2024-001 from March 31, 2024 (initially occurred as Finding 2021-00...
2025-001 Eligibility – Tenant Files Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream – Vouchers CFDA Number 14.879 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2024-001 from March 31, 2024 (initially occurred as Finding 2021-003, Significant Deficiency) Condition: Out of a total tenant population of approximately 1,849 tenants, 25 files were selected for testing. Exceptions were noted as follows: • 3 tenant file errors where there was no EIV form for the recertification period. • 1 tenant file error where the Form 50058 reported an incorrect utility allowance, and correcting the allowance would decrease the HAP rent from $1,179 to $1,174. • 1 tenant file error where the authority stated they did not have the lease on file. • 1 tenant file error where the Form 50058 reported an incorrect utility allowance, and correcting the allowance would increase the HAP rent from $731 to $751. • 1 tenant file had the following errors and correcting the errors would increase the HAP rent from $740 to $820: o An incorrect utility allowance was reported on the Form 50058. o Tenant’s social security income was miscalculated and reported incorrectly on the Form 50058. • 1 tenant file error where the Form 50058 reported an incorrect utility allowance, and correcting the allowance would decrease the HAP rent from $851 to $789. • 1 tenant file error where the Form 50058 reported an incorrect utility allowance, and correcting the allowance would increase the HAP rent from $986 to $1,016. • 1 tenant file had the following errors: o No EIV form on file for the recertification period. o Income support was not obtained by the Authority. • 1 tenant file error where tenant wage income was calculated incorrectly. Correcting the income issue would increase the HAP rent from $1,604 to $1,625. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: We concur with the recommendation. Due to transitioning the Authority’s core management software from Tenmast to Yardi and related staff absences and turnover, we were unable to provide an ongoing quality control review processes and provide ongoing staff training and timely management reviews. We are focused on implementing such procedures and will review staffing levels, skill sets, and case load for each employee.
In Finding 2025-008, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes...
In Finding 2025-008, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2025-008, procedures. will be established to document these expenditures prior to transferring the from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. In response to Finding 2025-007, policies will be established to require maintenance of time and effort certifications by all salaried employees. Proc...
salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. In response to Finding 2025-007, policies will be established to require maintenance of time and effort certifications by all salaried employees. Procedures will be established to ensure that salaried employees certify time and effort that coincide with the Organization’s payroll cycle (at least on a monthly basis).
In Finding 2025-006, it was noted that Organization’s Medicare cost report for the year ended May 31, 2024 was not filed within five months of the fiscal year end. In response to Finding 2025-006, procedures will be established to ensure that the cost reports are filed in a timely manner. The delay ...
In Finding 2025-006, it was noted that Organization’s Medicare cost report for the year ended May 31, 2024 was not filed within five months of the fiscal year end. In response to Finding 2025-006, procedures will be established to ensure that the cost reports are filed in a timely manner. The delay in filing for 2024 was a result of staff turnover.
In Finding 2025-005, a condition was noted in which the Federal Data Collection Form and audit report for the year ended May 31, 2024, were not submitted to the Federal Audit Clearinghouse until April 4, 2025, which was beyond the filing period of January 31, 2025. In response to Finding 2025-005, t...
In Finding 2025-005, a condition was noted in which the Federal Data Collection Form and audit report for the year ended May 31, 2024, were not submitted to the Federal Audit Clearinghouse until April 4, 2025, which was beyond the filing period of January 31, 2025. In response to Finding 2025-005, the Organization will ensure that the 2025 audit and Federal Data Collection Form is completed in a timely manner. The delay in filing for 2024 was a result of staff turnover.
Information on Federal Program Federal Grantor: U.S. Department of Housing and Urban Development Program: Section 202 Capital Advance, Project Rental Assistance Payments (PRAC) Assistance Listing #: 14.157 Title: Supportive Housing for the Elderly Audit Period: July 1, 2024- June 30, 2025 Recommenda...
Information on Federal Program Federal Grantor: U.S. Department of Housing and Urban Development Program: Section 202 Capital Advance, Project Rental Assistance Payments (PRAC) Assistance Listing #: 14.157 Title: Supportive Housing for the Elderly Audit Period: July 1, 2024- June 30, 2025 Recommendation- We recommend that management establish internal controls to ensure annual recertifications are completed and processed timely. We also recommend that targeted training be provided to the individuals responsible for processing annual tenant recertifications. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the finding, management has enhanced the review process whereby all tenant recertifications will be submitted to the Compliance Officer for review and approval prior to the effective date. In addition, a centralized tracking log will be maintained to monitor upcoming and completed recertifications, reducing the risk of delays or omissions. In the event of a management vacancy, the Compliance Officer will assume responsibility for ensuring all recertifications are processed timely. Name of contact person responsible for corrective action: Michael DeMarco, CFO / VP Finance Email: MDeMarco@NewCourtland.org
Corrective Action Plan: 1. System Remediation: Our servicing software payo􀆯 logic has been corrected to ensure no excess escrow mortgage insurance funds are held back at payo􀆯. Fix date: August 12, 2025 2. Sta􀆯 Training: Provide training to escrow and payo􀆯 sta􀆯 on the updated process and system cha...
Corrective Action Plan: 1. System Remediation: Our servicing software payo􀆯 logic has been corrected to ensure no excess escrow mortgage insurance funds are held back at payo􀆯. Fix date: August 12, 2025 2. Sta􀆯 Training: Provide training to escrow and payo􀆯 sta􀆯 on the updated process and system changes, emphasizing regulatory requirements for escrow refund timeliness. 3. Monitoring: The existing control report used to identify escrow surpluses postpayo 􀆯 will now be run on a bi-monthly basis instead of monthly. 4. Accountability: The Servicing Coordinator will oversee corrective actions and provide periodic reporting to compliance and senior management. Target Completion Date: October 30, 2025 Responsible Party: Austin Ketterling, Servicing Coordinator
Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregationof duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregationof duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
HOMER HOUSING AUTHORITY________________________________________PHONE: 318-927-3579 ·FAX:318-927-3579 329 Oil Mill St. Homer, LA 71040 HOUSING AUTHORITY OF HOMER, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Davis Bacon Act and Monitoring ...
HOMER HOUSING AUTHORITY________________________________________PHONE: 318-927-3579 ·FAX:318-927-3579 329 Oil Mill St. Homer, LA 71040 HOUSING AUTHORITY OF HOMER, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Davis Bacon Act and Monitoring Notes-Special Tests Condition: Federal regulations require that the authority monitor contractor payrolls to make sure that Davis Bacon Act rules were complied with. These deal with contractors paying employees at least the listed federal wage rate per classification, such as electrical, plumber, etc. In addition, federal regulations require that the authority generate written data that supports their review of ongoing rehabilitation work and/or capital improvements. These notes place the authority in a better position if an argument arises about the quality of the job, or the late or non-performance. Corrective Action Planned I am Debra Sarpy, Executive Director and designated person to answer this finding. We will comply with the auditors’ recommendation. Person responsible for corrective action: Debra Sarpy, E.D. Telephone: (318) 927-3579 Homer Housing Authority Fax: (318) 927-3570 329 Oil Mill St. Homer, LA 71040 Anticipated Completion Date- November 30, 2025
Finding 2025-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Moving To Work Demonstration - subsidy ALN 14.881 Corrective Action Plan: The finding appeared to be related to staff turnover at a specific prog...
Finding 2025-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Moving To Work Demonstration - subsidy ALN 14.881 Corrective Action Plan: The finding appeared to be related to staff turnover at a specific program. WCHA will follow the auditor's recommendation that the random sampling of files be commensurate to such areas that may benefit from increased quality control scrutiny. Ongoing comprehensive training of HUD regulations is provided to staff. Person Responsible: This internal control hasbeen assigned to the Business Executive Assistant, Marnie Buttacavoli. This person reports to the Finance Director and Deputy Director and is independent of all other staff. Anticipated Completion Date: This has been implemented as of 10/23/25.
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