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Corrective Action Plans

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Finding 1164761 (2025-001)
Material Weakness 2025
Partnership for Children of Johnston County Inc.
NC
Subrecipient Monitoring Eligibility Material Weakness
Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gat...
Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gathering requested information for an NC Pre-K audit, it was discovered that 11 of the 40 requested children’s files did not have review information in our online application portal, Survey Apply. The applications were processed following all guidelines and procedures, and supporting documentation is available. These documents include income spreadsheets, scorecards, and the date entered in the APP system. The review information, however, is not available in the online application database, and the reason for this has not been determined. Jennifer Williams, Office Manager, and I have both tried to recover this information without success. The requested files missing this information are Kever Pinto, Jackson Millsap, Brixton Beale, Zoey Matthews, Amir Salimov, Nolan McCowan, Rex Klein, Caleb Bernabe, Joseph Holland, Ocean Davis, and Bryson Bunch. • Outcome/Action Taken: Discovery of this possible glitch in the online application system has led us to put additional processes in place to ensure that this information is available upon request in the future. In addition to maintaining a saved copy of the income spreadsheet and scorecard on our internal server, we will now begin saving a copy of the review for each application that is processed. We are in the process of updating our NC Pre-K guidelines. This change will be reflected in these guidelines.
View Audit 374587
Finding 1164760 (2025-001)
Material Weakness 2025
Lincoln Elementary School District 156
IL
Allowable Costs / Cost Principles Cash Management Reporting § 200.303
Conditon: Two (2) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Responsible Person:...
Conditon: Two (2) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Responsible Person: Dr. Anita Rice, Superintendent Anticipated Completion Date: June 30, 2026
View Audit 374583
Finding 1164756 (2025-002)
Material Weakness 2025
Isd #186 Pequot Lakes
MN
School Nutrition Programs
Finding 2025-002 Approval of Free and Reduced Meal Applications 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will adopt policies and procedures to perform thorough reviews of the applications...
Finding 2025-002 Approval of Free and Reduced Meal Applications 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will adopt policies and procedures to perform thorough reviews of the applications. 3. Official Responsible Mr. Kurt Stumpf, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
View Audit 374538
Finding 1164755 (2025-001)
Material Weakness 2025
Isd #186 Pequot Lakes
MN
Subrecipient Monitoring Cash Management Reporting
Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...
Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Kurt Stumpf, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
View Audit 374538
Finding 1164753 (2025-001)
Material Weakness 2025
Oakton Community College District Number 535
IL
Cash Management § 200.305
College officials acknowledge the error and attribute it to the misclassification of the grant under an incorrect organization code. They note that the funds were ultimately expended for allowable project costs within the same fiscal year. The College agrees to enhance training and implement additio...
College officials acknowledge the error and attribute it to the misclassification of the grant under an incorrect organization code. They note that the funds were ultimately expended for allowable project costs within the same fiscal year. The College agrees to enhance training and implement additional review procedures to ensure compliance with cash management requirements going forward.
View Audit 374530
Finding 1164752 (2025-003)
Material Weakness 2025
International Academy of Flint
MI
Cash Management Subrecipient Monitoring Material Weakness
see corrective action plan
see corrective action plan
View Audit 374476
Finding 1164751 (2025-002)
Material Weakness 2025
International Academy of Flint
MI
Cash Management Student Financial Aid Subrecipient Monitoring
see corrective action plan
see corrective action plan
View Audit 374476
Finding 1164750 (2025-001)
Material Weakness 2025
Frontier International Academy Charter School
MI
School Nutrition Programs Cash Management Material Weakness
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025
View Audit 374465
Finding 1164747 (2025-001)
Material Weakness 2025
Central Academy Charter School
MI
School Nutrition Programs Cash Management Material Weakness
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025
View Audit 374464
Finding 1164744 (2025-001)
Material Weakness 2025
Riverside Academy Charter School
MI
School Nutrition Programs Cash Management Material Weakness
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025
View Audit 374463
Finding 1164741 (2025-001)
Material Weakness 2025
Bridge Academy Charter School
MI
School Nutrition Programs Cash Management Material Weakness
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025
View Audit 374462
Finding 1164738 (2025-003)
Material Weakness 2025
Dugger Union Community Schools CORP
IN
Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs § 200.431
Criteria: According to 2CFR 200.431(c) the recipient or subrecipient must allocate fringe benefits to Federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the individuals or group(s) of employees whose salaries and wages are chargeable to such F...
Criteria: According to 2CFR 200.431(c) the recipient or subrecipient must allocate fringe benefits to Federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the individuals or group(s) of employees whose salaries and wages are chargeable to such Federal awards and other activities, and charged as direct or indirect costs following the recipient's or subrecipient's accounting practices. Condition: The School over-allocated health insurance benefits to the Child Nutrition Cluster.Cause: The School was using an outdated allocation formula that did not reflect changes to personnel in the program. Effect: The School over-allocated health insurance benefits to the Child Nutrition Cluster. Recommendation: We recommend that the School review fringe benefit allocations at the start of each school year, and then at least quarterly throughout the year to monitor for personnel changes that may impact allocations so that allocations may be adjusted timely. Action: As of the date of this exit conference, we will adopt the recommendation. Health benefits will no longer be allocated to the Child Nutrition Cluster. All other fringe benefit costs will be directly allocated.
View Audit 374451
Finding 1164736 (2025-002)
Material Weakness 2025
Dugger Union Community Schools CORP
IN
Significant Deficiency
Criteria: According to 2CFR 184.l(b), funds are not to be made available for an infrastructure project unless all of the iron, steel, manufactured products, and construction materials incorporated into the project are produced in the United States. Condition: The school's construction vendor was una...
Criteria: According to 2CFR 184.l(b), funds are not to be made available for an infrastructure project unless all of the iron, steel, manufactured products, and construction materials incorporated into the project are produced in the United States. Condition: The school's construction vendor was unable to confirm that the stipulations of Build America Buy America Act (BABAA) were followed. Cause: The School did not obtain nor inquire on the vendor's policy on sourcing materials used for the infrastructure construction. Potential Effect: The materials may not have been sourced properly under the grant requirements. Recommendation: We recommend that the School inquire of vendors on their compliance with BABAA. Action Taken: As of the date of the exit conference, we will institute an inquiry of the potential vendor as their compliance with BABAA.
View Audit 374451
Finding 1164735 (2025-001)
Material Weakness 2025
Dugger Union Community Schools CORP
IN
Procurement, Suspension & Debarment § 200.318
Criteria: According to 2CFR 200.318(i) the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis ...
Criteria: According to 2CFR 200.318(i) the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. Condition: The School did not maintain records for food and construction vendors that met the acquisition thresholds for the year. Cause: The School's procurement policies do not address the frequency of which vendors should be evaluated. In addition, the policies also do not address records retention. Potential Effect: The procurement may not have been proper under the grant requirements.Recommendation: We recommend that the School follow federal procurement guidelines for each of the different purchase thresholds for each vendor. We further recommend that the School retain any documentation created related to the procurement selection and vetting process. Action: As of the date of this exit conference, we will adopt the above recommendations, securing and retaining the appropriate documentation of vendor selection and retention.
View Audit 374451
Finding 1164720 (2025-001)
Material Weakness 2025
Southwest Care Center
NM
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.303
Housing Opportunities for Persons with AIDS Grant – Assistance Listing No. 14.241 Recommendation: Our auditors recommended the Organization update their grant allocation process to ensure accurate wage rates are used to calculate the allocations. Explanation of disagreement with audit finding: There...
Housing Opportunities for Persons with AIDS Grant – Assistance Listing No. 14.241 Recommendation: Our auditors recommended the Organization update their grant allocation process to ensure accurate wage rates are used to calculate the allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning with July 2025, the Organization will ensure that current month costs are a direct reflection of that month's costs of the allocated employees using a labor rate equal to ((total allowable salaries and wages + total allowable employee benefits and taxes) / total allowable hours worked) * applicable HOPWA-related hours worked.
View Audit 374432
Finding 1164711 (2025-004)
Material Weakness 2025
School District of Jefferson
WI
Procurement, Suspension & Debarment § 200.213
Reference Number: 2025-004 Description: Procurement Corrective Action Plan: The District will ensure that suspension and debarment certificates are obtained for all necessary vendors. If Certificates are not available, the District will search Sam.gov prior to doing business under a covered transact...
Reference Number: 2025-004 Description: Procurement Corrective Action Plan: The District will ensure that suspension and debarment certificates are obtained for all necessary vendors. If Certificates are not available, the District will search Sam.gov prior to doing business under a covered transaction. Contact Information: For additional information regarding this finding, please contact Ryan Bandt, Director of Business Services, at 920-675-1044.
View Audit 374419
Finding 1164706 (2025-001)
Material Weakness 2025
New England Law / Boston
MA
Student Financial Aid Special Tests & Provisions Eligibility
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the in...
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves of absence. It is the institution’s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (“NSLDS”). (NSLDS Enrollment Reporting Guide November 2022 and 34 CFR 682.610) Condition Found Of the 16 students selected for enrollment reporting testing, seven students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Upon further inquiry, there were an additional 206 students included in the same batch reported to NSLDS that were not reported timely. Views of Responsible Officials and Planned Corrective Actions NELB is revising the use of the customized report to more accurately reflect student records and will leverage the student information system, Jenzabar, to produce enrollment reports. The Office of the Registrar, the Office of the Controller, and Office of Financial Aid will review the file for NELB graduates in the month of May and ensure 100% compliance with graduating reporting after submission. As part of the NELB year-end closing procedures, there will be an additional review in the month of June every year to ensure that the file of NELB graduates provided to the National Student Loan Data System is consistent and accurate. This year-end closing procedure will be initiated by the NELB Chief Financial Officer and will coordinate with the Office of Financial Aid, Office of the Registrar and the Controller’s Office. Names of Contact Persons Responsible for Corrective Action: Office of Financial Aid (Jenny Aquiar), Office of the Registrar (Max Brodsky) and the Controller’s Office (Sean Bendall). The NELB Chief Financial Officer (James White) will work collaboratively to ensure that the corrective action plan is completed by each of these three NELB departments by June 30, 2026. Anticipated Completion Date: June 30, 2026
View Audit 374416
Finding 1164705 (2025-005)
Material Weakness 2025
Housing Authority of the City of Lumberton
NC
Questioned Costs HUD Housing Programs
The Authority agrees with the finding. For the file in question, the utility reimbursement payment was rolled over from the prior software. During the recertification process, the new software reflected the information reported in the prior system. The Authority is working with the new software to a...
The Authority agrees with the finding. For the file in question, the utility reimbursement payment was rolled over from the prior software. During the recertification process, the new software reflected the information reported in the prior system. The Authority is working with the new software to address and resolve this issue.
View Audit 374404 Questioned Costs: $1
Finding 1164704 (2025-004)
Material Weakness 2025
Housing Authority of the City of Lumberton
NC
Questioned Costs HUD Housing Programs
The Authority agrees with the finding. The Authority has implemented procedures to properly budget all expenditures. The Finance team will monitor and recommend updates to the budget monthly as spending needs arise.
The Authority agrees with the finding. The Authority has implemented procedures to properly budget all expenditures. The Finance team will monitor and recommend updates to the budget monthly as spending needs arise.
View Audit 374404 Questioned Costs: $1
Finding 1164703 (2025-003)
Material Weakness 2025
Housing Authority of the City of Lumberton
NC
Questioned Costs HUD Housing Programs
The Authority agrees with the finding. This error was corrected in July, 2025. The Authority has conducted refresher training with staff members to emphasize the requirements to use gross wages when determining annual income. Supervisors will continue to review income verifications and have been dir...
The Authority agrees with the finding. This error was corrected in July, 2025. The Authority has conducted refresher training with staff members to emphasize the requirements to use gross wages when determining annual income. Supervisors will continue to review income verifications and have been directed to place additional focus on wage calculations during quality control checks. Updated internal checklists have been distributed to guide staff in verifying income amounts consistently.
View Audit 374404 Questioned Costs: $1
Finding 1164702 (2025-002)
Material Weakness 2025
Housing Authority of the City of Lumberton
NC
Questioned Costs HUD Housing Programs
The Authority agrees with the finding. This error was corrected in July, 2025. The Authority has conducted refresher training with staff members to emphasize the requirements to use current Social Security benefit verification when determining annual income. Supervisors will continue to review incom...
The Authority agrees with the finding. This error was corrected in July, 2025. The Authority has conducted refresher training with staff members to emphasize the requirements to use current Social Security benefit verification when determining annual income. Supervisors will continue to review income verifications and have been directed to place additional focus on verifying that Social Security documentation is current and accurately applied during quality control checks.
View Audit 374404 Questioned Costs: $1
Finding 1164701 (2025-001)
Material Weakness 2025
Muleshoe Independent School District
TX
Responsible Party: Myles James, Business Manager
Responsible Party: Myles James, Business Manager
View Audit 374402
Finding 1164701 (2025-001)
Material Weakness 2025
Muleshoe Independent School District
TX
Corrective Action Plan: Proper time and effort documentation, including semi-annual certifications,if necessary, will be required for all employees paid from federal awards to ensure compliance withthe District’s federal grant manual and 2 CFR 200.430.
Corrective Action Plan: Proper time and effort documentation, including semi-annual certifications,if necessary, will be required for all employees paid from federal awards to ensure compliance withthe District’s federal grant manual and 2 CFR 200.430.
View Audit 374402
Finding 1164701 (2025-001)
Material Weakness 2025
Muleshoe Independent School District
TX
Expected Completion Date: December 1, 2025
Expected Completion Date: December 1, 2025
View Audit 374402
Finding 1164698 (2025-001)
Material Weakness 2025
Maricopa County Community College District Foundation
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, ...
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: A required programmatic report was submitted 6 days after the due date. Name of Contact Person: Judy Sanchez, Interim CEO Phone Number: 602-402-5062 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Action Plan: The Foundation will design and implement controls regarding the tracking of reporting due dates and retention of concurrent documentation when obtaining extensions or approval for late submissions.
View Audit 374386
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