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Corrective Action Plans

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Finding 1224091 (2025-003)
Material Weakness 2025
Thomas University, Inc.
GA
Student Financial Aid
Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations.  All monies owed, will be paid back to the department.  Thomas University is actively searching for a qualified individual to fill the role of Director of Financial Aid, and interview is b...
Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations.  All monies owed, will be paid back to the department.  Thomas University is actively searching for a qualified individual to fill the role of Director of Financial Aid, and interview is being held with a high potential candidate on Friday June 25, 2026.  Thomas University will revise and document Return of Title IV Funds procedure to ensure calculations are completed in accordance with 34 CFR 668.22 requirements.  Establish standardized processes for determining withdrawal dates, enrollment status, and earned versus unearned Title IV aid.  A secondary review process requiring a qualified financial aid administrator to review and approve all calculations before funds are returned or adjustments are processed.  Increase coordination between Financial Aid office, Registrar Office, and Business office to endure timely communication of attendance and withdrawal information.  Staff will be required to participate in periodic federal compliance training and regulatory update sessions. Planned Implementation Date of Corrective Action: December 31, 2026. Person Responsible for Corrective Action: Kurt Stringfellow, President
View Audit 407493
Finding 1224084 (2025-001)
Material Weakness 2025
Southeast Childhood Collective
AK
Reporting Significant Deficiency § 200.512
Financial Statement Findings Finding 2025-001 Lack of Internal Controls over Reporting and Noncompliance Name of Contact Person: Blue Shibler, Executive Director Corrective Action Plan: Now that SCC understands the time required to secure an available audit firm and complete the audit process, SCC w...
Financial Statement Findings Finding 2025-001 Lack of Internal Controls over Reporting and Noncompliance Name of Contact Person: Blue Shibler, Executive Director Corrective Action Plan: Now that SCC understands the time required to secure an available audit firm and complete the audit process, SCC will begin audit planning immediately after the close of each fiscal year. The Executive Director will be responsible for identifying and engaging an audit firm as early as possible, promptly providing requested financial records, and monitoring the audit timeline to support timely completion and filling in the future years. Proposed Completion Date: Fiscal Year 2026.
View Audit 407485
Finding 1224083 (2025-005)
Material Weakness 2025
Isaac Elementary School District No. 5
AZ
Internal Control / Segregation of Duties Cash Management Reporting
2025-005: REPORTING Program: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: ADE ED09-0001 Questioned Costs: $-0- Type of Finding: Noncompliance (Othe...
2025-005: REPORTING Program: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: ADE ED09-0001 Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: L. Reporting Condition/Context: During our review of meals claims submitted for reimbursement, we noted variances between the District’s meal counts and what was submitted to the Arizona Department of Education. For four months tested, meals claims were net under-reported by 10,403 lunch and breakfast meals, which calculated to $3,616.29. Additionally, for three of 4 months tested, the District did not maintain any documentation to support that the claims were reviewed by a second person. Action planned in response to finding: The District will ensure a second employee verifies and approves all NSLP Claim forms to ensure the claims submitted are accurate and complete prior to submission. Planned completion date for corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Jim Serbin, CFO.
View Audit 407484
Finding 1224080 (2025-004)
Material Weakness 2025
Isaac Elementary School District No. 5
AZ
Procurement, Suspension & Debarment § 200.318 § 200.327
2025-004: FEDERAL PROCUREMENT PROCEDURES Program: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: ADE ED09-0001 Questioned Costs: $-0- Type of Finding...
2025-004: FEDERAL PROCUREMENT PROCEDURES Program: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: ADE ED09-0001 Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: I. Procurement, Suspension, and Debarment Condition: During testing of procurement activities within the Child Nutrition Cluster, we selected three purchases for review. For all three purchases tested, the District did not perform and document the procurement procedures required under federal regulations to obtain written price quotations. Specifically, the District was unable to provide evidence demonstrating that applicable procurement requirements, including obtaining and documenting competition as required by federal procurement standards, were followed prior to making the purchases. Action planned in response to finding: The District will ensure proper bidding procedures are followed for all purchases exceeding $10,000 in compliance with the Uniform System of Financial Records (USFR) and federal compliance. Planned completion date for corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Jim Serbin, CFO.
View Audit 407484
Finding 1224055 (2025-001)
Material Weakness 2025
Three Oaks Homeless Shelter, INC
MD
Reporting § 200.512
Finding 2025-001 – Noncompliance – Reporting (Repeat) Recommendation: The auditors recommend the Organization implement procedures to ensure the data collection form is submitted within the earlier of 30 calendar days of the audit report being issues, or 9 months after the end of the audit period. A...
Finding 2025-001 – Noncompliance – Reporting (Repeat) Recommendation: The auditors recommend the Organization implement procedures to ensure the data collection form is submitted within the earlier of 30 calendar days of the audit report being issues, or 9 months after the end of the audit period. Actions Taken or Planned: Management understands the data collection form was not submitted within 9 months of June 30th year end. Procedures will be implemented to make sure the audit is completed prior to the 9 month deadline. Data collection forms will then be uploaded to the Federal Audit Clearinghouse prior to the 9 month deadline or within 30 days of the audit report being issued. Name of Contact Person: Larissa Dickens, Director of Finance Estimated Date of Completion: June 30, 2026
View Audit 407463
Finding 1224036 (2025-005)
Material Weakness 2025
City of El Monte
CA
Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking
The Finance Staff will collaborate with Police Department Staff during the budgeting process to ensure that revenue is not inappropriately budgeted. Personnel responsible for implementation: Carmen Tsui, Grant Accountant Completion Date: June 30, 2026
The Finance Staff will collaborate with Police Department Staff during the budgeting process to ensure that revenue is not inappropriately budgeted. Personnel responsible for implementation: Carmen Tsui, Grant Accountant Completion Date: June 30, 2026
View Audit 407460
Finding 1224035 (2025-004)
Material Weakness 2025
City of El Monte
CA
Reporting § 200.1
The Finance Staff will perform quarterly reconciliations of expenditures to ensure accurate reporting of amounts. Personnel responsible for implementation: Carmen Tsui, Grant Accountant Completion Date: June 30, 2026
The Finance Staff will perform quarterly reconciliations of expenditures to ensure accurate reporting of amounts. Personnel responsible for implementation: Carmen Tsui, Grant Accountant Completion Date: June 30, 2026
View Audit 407460
Finding 1224034 (2025-003)
Material Weakness 2025
City of El Monte
CA
Reporting Procurement, Suspension & Debarment Significant Deficiency
The Accounting Manager assumed responsibility for the quarterly Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) reporting process following the unexpected departure of the former Finance Director. Due to the abrupt transition and issues associated with obtaining access to the portal, the ...
The Accounting Manager assumed responsibility for the quarterly Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) reporting process following the unexpected departure of the former Finance Director. Due to the abrupt transition and issues associated with obtaining access to the portal, the entity experienced a delay in submitting the Q1 2025 Project and Expenditure Report by the required deadline. Management acknowledges the importance of timely compliance with federal reporting requirements. Since access to the Treasury reporting portal was established, all subsequent Project and Expenditure Reports have been submitted timely. Personnel responsible for implementation: Veronica Alvarez, Deputy Finance Director Completion Date: June 30, 2026
View Audit 407460
Finding 1224033 (2025-002)
Material Weakness 2025
City of El Monte
CA
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
The Finance Department staff will review all items prior to completing the report. Personnel responsible for implementation: Carmen Tsui, Grant Accountant Completion Date: June 30, 2026
The Finance Department staff will review all items prior to completing the report. Personnel responsible for implementation: Carmen Tsui, Grant Accountant Completion Date: June 30, 2026
View Audit 407460
Finding 1224032 (2025-001)
Material Weakness 2025
City of El Monte
CA
Subrecipient Monitoring Procurement, Suspension & Debarment Material Weakness
The Housing Manager and Management Analyst/Grant Writer are collaboratively working to ensure FFATA reports are completed prior to disbursing funds to subawardees. Personnel responsible for implementation Vanessa Sedano, Housing Manager Completion Date: June 30, 2026
The Housing Manager and Management Analyst/Grant Writer are collaboratively working to ensure FFATA reports are completed prior to disbursing funds to subawardees. Personnel responsible for implementation Vanessa Sedano, Housing Manager Completion Date: June 30, 2026
View Audit 407460
Finding 1224031 (2025-001)
Material Weakness 2025
Depelchin Children's Center
TX
Eligibility Subrecipient Monitoring Reporting
June 25, 2026 Dear Cognizant or Oversight Agency for Audit: DePelchin Children’s Center (DePelchin) respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Doeren Mayhew Assurance, 2600 North Loop West, S...
June 25, 2026 Dear Cognizant or Oversight Agency for Audit: DePelchin Children’s Center (DePelchin) respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Doeren Mayhew Assurance, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discussed below from the Schedule of Findings and Questioned Costs (the schedule) for the year ended December 31, 2025 is numbered consistently with the number assigned in the schedule. Federal Award Finding 2025-001 Corrective Action Plan: DePelchin has implemented an internal review process whereby a grant specialist on the evaluation team conducts a monthly review of all enrollments to verify that eligibility requirements, including priority characteristics and service area criteria, have been met. Program staff, evaluation staff, and data team members have been provided additional training on the applicable eligibility requirements and documentation standards. Additionally, DePelchin has implemented an annual cross-functional review process involving program leadership, evaluation staff, and fiscal representatives to review eligibility requirements and key contract provisions prior to the start of each fiscal year. This review is intended to ensure that any changes in program requirements are identified, communicated, and incorporated into program operations in a timely manner. Based on these corrective actions and enhanced monitoring procedures, DePelchin believes the risk of similar eligibility documentation issues has been substantially mitigated. Contact Person Responsible for Corrective Action: Mr. Brian Pate, Senior VP and CFO Anticipated Completion Date: The corrective action plan is anticipated to be completed by October 31, 2026. Respectfully submitted, Mr. Brian Pate Senior VP and CFO
View Audit 407456
Finding 1224030 (2025-002)
Material Weakness 2025
City of Harper Woods
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Equipment & Real Property Management
Finding 2025-002 – Significant Deficiency and Noncompliance - Lack of Required Uniform Guidance Policies and Procedures Condition: The City did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action: The City is in the process of updating a...
Finding 2025-002 – Significant Deficiency and Noncompliance - Lack of Required Uniform Guidance Policies and Procedures Condition: The City did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action: The City is in the process of updating and adopting written policies and procedures that are in compliance with Uniform Guidance. Anticipated Completion Date: December 31, 2026 Responsbile Official: John Szymanski, City Manager
View Audit 407449
Finding 1224029 (2025-002)
Material Weakness 2025
City of Martinsville, Virginia
VA
Reporting Internal Control / Segregation of Duties
With the help of a consulting firm, the City has reviewed our internal controls, processes and procedures to correct these issues. Within the last six months, experienced staff have increased our ability to more closely monitor and record budgeting issues in a timely manner, according to federal gra...
With the help of a consulting firm, the City has reviewed our internal controls, processes and procedures to correct these issues. Within the last six months, experienced staff have increased our ability to more closely monitor and record budgeting issues in a timely manner, according to federal grant requirements. Anticipated Completion Date: December 31, 2026 Responsible Contact Person: Linda H. Conover, Interim Finance Director
View Audit 407440
Finding 1224028 (2025-003)
Material Weakness 2025
JERSEY SHORE AREA JNT WTR AUTH
PA
Procurement, Suspension & Debarment
The staff will collaborate with the Manager to prepare the necessary written policies and procedures.
The staff will collaborate with the Manager to prepare the necessary written policies and procedures.
View Audit 407438
Finding 1224027 (2025-002)
Material Weakness 2025
Homeward Pikes Peak
CO
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Finding Number: 2025-002 Application of Rent Reasonableness Standards Planned Corrective Action: 1. Rent reasonableness forms will undergo a secondary review to ensure proper comparability. 2. If the assisted unit is above those of comparable units, documentation will be made and relevant support wi...
Finding Number: 2025-002 Application of Rent Reasonableness Standards Planned Corrective Action: 1. Rent reasonableness forms will undergo a secondary review to ensure proper comparability. 2. If the assisted unit is above those of comparable units, documentation will be made and relevant support will be retained to explain the justifiable reason to ensure no departures occur. Person Responsible for Corrective Action: Heather Ryan-Figueroa, VP of Programs and Colleen Cooper, Director of Finance. Anticipated Date of Completion: July 31, 2026.
View Audit 407437
Finding 1224021 (2025-001)
Material Weakness 2025
City of Lakewood
CO
The City agrees with the finding. This process is currently performed once annually,
The City agrees with the finding. This process is currently performed once annually,
View Audit 407431
Finding 1224021 (2025-001)
Material Weakness 2025
City of Lakewood
CO
manually, to accrue invoices that are received late, but apply to the year under audit. Beginning for the 2026 audit, we will do this process by
manually, to accrue invoices that are received late, but apply to the year under audit. Beginning for the 2026 audit, we will do this process by
View Audit 407431
Finding 1224021 (2025-001)
Material Weakness 2025
City of Lakewood
CO
month, instead of all inclusive. Additionally, one extra review of this/these journal entries will minimize the overall ppossibility of picking up the wrong invoice amount.
month, instead of all inclusive. Additionally, one extra review of this/these journal entries will minimize the overall ppossibility of picking up the wrong invoice amount.
View Audit 407431
Finding 1224004 (2025-001)
Material Weakness 2025
York County Conservation District
PA
Allowable Costs / Cost Principles
Management agrees with the finding. The District will implement procedures requiring supervisory review and approval of all employee time charged to the SLFRF program. Employees will maintain supporting documentation for grant-related activities, and management will perform and document periodic rev...
Management agrees with the finding. The District will implement procedures requiring supervisory review and approval of all employee time charged to the SLFRF program. Employees will maintain supporting documentation for grant-related activities, and management will perform and document periodic reviews to verify that reported hours are accurate, adequately supported, and allocable to the grant. These procedures will help ensure payroll costs charged to the SLFRF program comply with federal requirements.
View Audit 407415
Finding 1224002 (2025-002)
Material Weakness 2025
Wisconsin Women's Business Initiative Corporation
WI
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.405
· Review current cost allocation plan and policy to determine if all information presented and needed is included in the policy document · Work with outside agency to review top down approach to cost allocation philosophy and determine if revisions are warranted · Work to payroll vendor to review th...
· Review current cost allocation plan and policy to determine if all information presented and needed is included in the policy document · Work with outside agency to review top down approach to cost allocation philosophy and determine if revisions are warranted · Work to payroll vendor to review the process to re-establish time-and-effort reporting through the timesheet entry process and the consolidation of time-and-effort information into reporting that can be easily summated by department/project and uploaded to MIP · Determine the allocation and cost distribution methods needed and the resulting detail reporting needed to substantiate the allocation methods used for propriety · Reinstitute the timesheet entry process by project/cost code and train staffing at an upcoming All Staff meeting to reset the view of timesheets and their importance of timesheet tracking to minimize errors for cost allocation purposes · Have staff begin using timesheets in Paylocity (by December 1st) · Complete update of Fiscal Policies Manual (inclusive of Cost Allocation methodology and philosophy) and timely reviews (i.e. at a minimum semiannually or with major program changes/contracts) to ensure no substantive changes needed to policy or actions needed to ensure appropriate accounting updates
View Audit 407413
Finding 1223992 (2025-004)
Material Weakness 2025
Stark County Housing Authority
ND
HUD Housing Programs Special Tests & Provisions
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.
View Audit 407412
Finding 1223990 (2025-003)
Material Weakness 2025
Stark County Housing Authority
ND
HUD Housing Programs Eligibility
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.
View Audit 407412
Finding 1223988 (2025-002)
Material Weakness 2025
Stark County Housing Authority
ND
HUD Housing Programs Special Tests & Provisions
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.
View Audit 407412
Finding 1223986 (2025-001)
Material Weakness 2025
Stark County Housing Authority
ND
Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.
View Audit 407412
Finding 1223984 (2025-001)
Material Weakness 2025
Southern Gateway Public Green Foundation
TX
Reporting Significant Deficiency Internal Control / Segregation of Duties
In its 2025 Compliance Report, auditors made the following finding: Finding 2025‐001: Reporting – Significant deficiency in internal controls over compliance and compliance finding. Criteria: Under this grant program, the Foundation is required to complete semi‐annual performance reports in the Disa...
In its 2025 Compliance Report, auditors made the following finding: Finding 2025‐001: Reporting – Significant deficiency in internal controls over compliance and compliance finding. Criteria: Under this grant program, the Foundation is required to complete semi‐annual performance reports in the Disaster Recovery Grant Reporting (DRGR) system. Condition: During reporting testing, it was noted that the Foundation had not completed or submitted the required performance reports during the year. Cause: The Foundation didn’t implement an effective control for ensuring the required reporting under the grant was completed and submitted timely. Effect: Internal control was not properly designed to identify the required reporting and prevent noncompliance, and the Foundation was not in compliance with the reporting requirement. Recommendation: The Foundation should implement internal controls over the reporting process that ensures the required reporting is submitted in a timely manner. In addition, the Foundation should ensure grant agreements are reviewed in detail so no required reporting is overlooked. In response, Southern Gateway Public Green Foundation commits to the following Corrective Action Plan:  Remedy: In order to remedy this violation, staff will take immediate action to file missing semiannual reports in cooperation with general contractor.  Responsibility for Implementing Remedy: Reports will be filed by Anne Hagan, VP of Strategic Initiatives.  Verification of Remedy: Reports will be reviewed by April Allen, President and CEO, and filing of reports will also be confirmed by April Allen, President and CEO  Deadline for Remedy: As soon as possible but no later than 7/31/26.  Consequences in the event remedy is not undertaken: Failure to file reports could result in request for reimbursement of grant revenue.  Training to Prevent future violations: Reporting requirements and grant agreements will be reviewed by Anne Hagan.  Statement on Consequences of Repeated Violations: If future reports are late or missed, already reimbursed grant payments may have to be repaid and SGPGF may not be eligible for future grant payments.
View Audit 407396
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