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Corrective Action Plans

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Finding 1191562 (2025-012)
Material Weakness 2025
Leech Lake Tribal College
AZ
Internal Control / Segregation of Duties Student Financial Aid Material Weakness
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
View Audit 395432
Finding 1191560 (2025-011)
Material Weakness 2025
Leech Lake Tribal College
AZ
Student Financial Aid
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
View Audit 395432
Finding 1191558 (2025-010)
Material Weakness 2025
Leech Lake Tribal College
AZ
Internal Control / Segregation of Duties Student Financial Aid Material Weakness
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
View Audit 395432
Finding 1191556 (2025-009)
Material Weakness 2025
Leech Lake Tribal College
AZ
Student Financial Aid Material Weakness
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
View Audit 395432
Finding 1191554 (2025-008)
Material Weakness 2025
Leech Lake Tribal College
AZ
Student Financial Aid Eligibility Reporting
Annual performance reports will be submitted on time as required by the funding agency. Management has developed a comprehensive listing of all reporting requirements and will utilize this information to ensure all reporting requirements are met.
Annual performance reports will be submitted on time as required by the funding agency. Management has developed a comprehensive listing of all reporting requirements and will utilize this information to ensure all reporting requirements are met.
View Audit 395432
Finding 1191552 (2025-007)
Material Weakness 2025
Leech Lake Tribal College
AZ
Student Financial Aid Eligibility Significant Deficiency
Management will provide additional resources to the Financial Aid department to include training and assistance and will implement verification procedures to ensure that amounts awarded are accurate.
Management will provide additional resources to the Financial Aid department to include training and assistance and will implement verification procedures to ensure that amounts awarded are accurate.
View Audit 395432
Finding 1191550 (2025-006)
Material Weakness 2025
Leech Lake Tribal College
AZ
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.328
Annual performance reports will be submitted on time as required by the funding agency. Management has developed a comprehensive listing of all reporting requirements and will utilize this information to ensure all reporting requirements are met.
Annual performance reports will be submitted on time as required by the funding agency. Management has developed a comprehensive listing of all reporting requirements and will utilize this information to ensure all reporting requirements are met.
View Audit 395432
Finding 1191546 (2025-005)
Material Weakness 2025
Leech Lake Tribal College
AZ
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.318 § 200.320
Management will follow procedures as outlined in its policies and procedures to ensure all stages of the process adequately conducted and documented.
Management will follow procedures as outlined in its policies and procedures to ensure all stages of the process adequately conducted and documented.
View Audit 395432
Finding 1191542 (2025-004)
Material Weakness 2025
Leech Lake Tribal College
AZ
Equipment & Real Property Management § 200.313
The College will enforce policies and procedures to ensure that detailed records are kept for equipment, and a physical inventory is completed at least every 2 years.
The College will enforce policies and procedures to ensure that detailed records are kept for equipment, and a physical inventory is completed at least every 2 years.
View Audit 395432
Finding 1191540 (2025-003)
Material Weakness 2025
Leech Lake Tribal College
AZ
Internal Control / Segregation of Duties Material Weakness
The College has implemented IT and DATA governance policies. Additionally, data backup processes have been implemented, and a Disaster Recovery Plan is being developed.
The College has implemented IT and DATA governance policies. Additionally, data backup processes have been implemented, and a Disaster Recovery Plan is being developed.
View Audit 395432
Finding 1191534 (2025-002)
Material Weakness 2025
Community Health Law Project, Inc.
NJ
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Internal Control over Compliance and Other Matters FEDERAL: United States Department of the Treasury Ocean ARPA (State and Local Fiscal Relief) -Assistance Listing No. 21.027 STATE: New Jersey Department of Human Services Division of Mental Health and Addiction Services System Advocacy and Division ...
Internal Control over Compliance and Other Matters FEDERAL: United States Department of the Treasury Ocean ARPA (State and Local Fiscal Relief) -Assistance Listing No. 21.027 STATE: New Jersey Department of Human Services Division of Mental Health and Addiction Services System Advocacy and Division of the Deaf and Hard of Hearing Recommendation: We recommend that management implement automated payroll and timekeeping systems to reduce reliance on manual calculations. Additionally, formal review procedures should be established to ensure that all manual entries are verified for accuracy and compliance prior to posting. There is no disagreement with the audit finding. Action taken in response to finding: CHLP management acknowledges the deficiency and is evaluating options for automating payroll processes. In the interim, additional review steps will be introduced to mitigate the risk of errors. Name of the contact person responsible for corrective action: James Lorenz, Financial Administrator Planned completion date for corrective action plan: This corrective action plan is effective immediately.
View Audit 395427
Finding 1191532 (2025-010)
Material Weakness 2025
City of Montgomery, Alabama
AL
Procurement, Suspension & Debarment § 200.317
Management concurs. The City will strengthen its procurement policies for purchases with federal funding through regular training and clear communication to all relevant staff members. This will be implemented by September 2026.
Management concurs. The City will strengthen its procurement policies for purchases with federal funding through regular training and clear communication to all relevant staff members. This will be implemented by September 2026.
View Audit 395426
Finding 1191530 (2025-009)
Material Weakness 2025
City of Montgomery, Alabama
AL
Subrecipient Monitoring Material Weakness Reporting § 200.303 § 200.328
Management concurs. The City will strengthen its policies and procedures over the grant reporting process to ensure that the review and approval of federal reports is documented. This will be implemented by September 2026.
Management concurs. The City will strengthen its policies and procedures over the grant reporting process to ensure that the review and approval of federal reports is documented. This will be implemented by September 2026.
View Audit 395426
Finding 1191528 (2025-011)
Material Weakness 2025
City of Montgomery, Alabama
AL
Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness
Management concurs. The City will strengthen its fiscal policies and procedures to ensure that all payroll claims against federal funding are properly documented and reviewed for accuracy. This will be implemented by September 2026.
Management concurs. The City will strengthen its fiscal policies and procedures to ensure that all payroll claims against federal funding are properly documented and reviewed for accuracy. This will be implemented by September 2026.
View Audit 395426
Finding 1191504 (2025-001)
Material Weakness 2025
Housing Authority of the City of Annapolis
MD
HUD Housing Programs Special Tests & Provisions Eligibility
Corrective Action Plan: The Authority acknowledges the finding. Corrective actions to address the deficiencies are underway and include: Updating internal policies and procedures related to Housing Choice Voucher (HCV) program compliance, including tenant eligibility, income verification, rent reaso...
Corrective Action Plan: The Authority acknowledges the finding. Corrective actions to address the deficiencies are underway and include: Updating internal policies and procedures related to Housing Choice Voucher (HCV) program compliance, including tenant eligibility, income verification, rent reasonableness, utility allowance calculations, and documentation requirements; Providing targeted staff training on HUD HCV program requirements, including proper file documentation, income calculation, and timely completion of annual and interim recertifications; Implementing a mandatory file checklist to ensure all required documentation is obtained, reviewed, and verified prior to finalizing tenant certifications and rent determinations; Establishing a formal quality control process in which supervisory staff perform periodic file reviews to ensure compliance with HUD requirements and internal policies; Conducting a comprehensive review and cleanup of all HCV tenant files to identify and correct missing or incomplete documentation, including income verification, inspections, and rent calculations; Maintaining an audit trail of all verification documentation to ensure proper retention and support for tenant eligibility and rent determinations; Implementing tracking tools and system reports to monitor recertification due dates, inspection schedules, and file completion status to ensure timely compliance; Continuing engagement with third-party service provider, Quadel, to assist with tenant file documentation compliance, backlog recertifications, and rent calculation accuracy; Hiring and/or assigning additional staff, including HCV program leadership and specialists, to strengthen oversight, ensure timely processing of recertifications, and maintain compliance with HUD requirements.
View Audit 395422
Finding 1191503 (2025-003)
Material Weakness 2025
Western Illinois University
IL
Subrecipient Monitoring Cash Management Reporting § 200.303 § 200.305
Finding Number: 2025-003 - Inadequate Internal Control over Subrecipient Payments Condition: Western Illinois University (University) did not have adequate procedures in place to complete a timely disbursement of requested pass-through funds to subrecipients within the required time period. Planned ...
Finding Number: 2025-003 - Inadequate Internal Control over Subrecipient Payments Condition: Western Illinois University (University) did not have adequate procedures in place to complete a timely disbursement of requested pass-through funds to subrecipients within the required time period. Planned Corrective Action: The University is committed to developing a comprehensive plan to ensure compliance with payment of pass-through funds policies and procedures. Contact person responsible for corrective action: Mary Pat Wolhford Anticipated Completion Date: 06/30/2026
View Audit 395418
Finding 1191502 (2025-002)
Material Weakness 2025
Western Illinois University
IL
Student Financial Aid Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2025-002 - Inadequate Internal Control over Return of Title IV Funds Condition: Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely return of Title IV funds for all students within the required time period. Planned Correc...
Finding Number: 2025-002 - Inadequate Internal Control over Return of Title IV Funds Condition: Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely return of Title IV funds for all students within the required time period. Planned Corrective Action: From University Response: The University is committed to developing a comprehensive plan to ensure compliance with return of Title IV funds policies and procedures. From last year's CAP: The University has streamlined the process of R2T4 to prevent delays in processing. This enhanced process creates a countdown report to prioritize R2T4 calculation when staff resources as strained. Contact person responsible for corrective action: Roberta Smith Anticipated Completion Date: 06/30/2026
View Audit 395418
Finding 1191494 (2025-001)
Material Weakness 2025
Western Illinois University
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2025-001 - Inadequate Internal Control over Student Enrollment Reporting Condition: Western Illinois University (University) did not have adequate procedures in place to complete accurate enrollment reporting for all students. Planned Corrective Action: The University is implementing...
Finding Number: 2025-001 - Inadequate Internal Control over Student Enrollment Reporting Condition: Western Illinois University (University) did not have adequate procedures in place to complete accurate enrollment reporting for all students. Planned Corrective Action: The University is implementing enhanced internal controls to ensure enrollment status changes and degree confirmations are being appropriately submitted and reported. Contact person responsible for corrective action: Roberta Smith/Sarah Lawson Anticipated Completion Date: 06/30/2027
View Audit 395418
Finding 1191489 (2025-001)
Material Weakness 2025
City and County of Honolulu
HI
Subrecipient Monitoring Allowable Costs / Cost Principles
Finding No. 2025-001: Subrecipient Monitoring (Significant Deficiency – Federal Awards) Federal Award: 14.231 – Emergency Solutions Grant Program Audit Recommendation: We recommend that the City be diligent in following their policy and procedures to ensure timely reviews and compliance with the req...
Finding No. 2025-001: Subrecipient Monitoring (Significant Deficiency – Federal Awards) Federal Award: 14.231 – Emergency Solutions Grant Program Audit Recommendation: We recommend that the City be diligent in following their policy and procedures to ensure timely reviews and compliance with the requirement. Administration’s Comment: The City will follow review procedures diligently to ensure timely payments of subrecipients. Anticipated Completion Date: September 30, 2026 Contact Person(s): Edward "Ted" Hayden, Department of Community Services, Program Administrator
View Audit 395413
Finding 1191487 (2025-003)
Material Weakness 2025
Clayton Municipal Schools
NM
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Special Tests & Provisions
2025-003- Non- Compliance with Davis-Bacon Act Federal Program Information: Funding Agency: U. S. Department of Education Title: Education Stabilization Fund Federal Assistance Listing: 84.425 Passthrough: State of NM Public Education Department Award Year: 2025 Responsible Official’s Plan: The Dist...
2025-003- Non- Compliance with Davis-Bacon Act Federal Program Information: Funding Agency: U. S. Department of Education Title: Education Stabilization Fund Federal Assistance Listing: 84.425 Passthrough: State of NM Public Education Department Award Year: 2025 Responsible Official’s Plan: The District will update its procurement and contract review procedures to ensure that all federally funded construction and maintenance contracts include required Davis-Bacon Act and Copeland Anti-Kickback Act language when applicable. Specific corrective action plan for finding: District staff involved in purchasing and grant administration will receive training in identifying federal funding sources and applicable compliance requirements. The District will also require contractors to submit weekly certified payroll reports when Davis-Bacon applies and will maintain this documentation in the project files. Timeline for completion of corrective action plan: Policy and procedure updates within 60 days; training completed within 90 days. Employee positions responsible for meeting the timeline: Superintendent-George Alan Umholtz Business Manager- Gowan Hays
View Audit 395411
Finding 1191486 (2025-001)
Material Weakness 2025
Saint Mary's College of California
CA
Cash Management Student Financial Aid Significant Deficiency
Corrective Action Plan for the Year Ending June 30, 2025 Finding 2025-001: Significant Deficiency – Lack of Documented Controls – Cash Management Program: Student Financial Assistance Cluster Assistance Listing Number: various Federal Agency: U.S. Department of Education Federal Award Identification...
Corrective Action Plan for the Year Ending June 30, 2025 Finding 2025-001: Significant Deficiency – Lack of Documented Controls – Cash Management Program: Student Financial Assistance Cluster Assistance Listing Number: various Federal Agency: U.S. Department of Education Federal Award Identification Number: various Federal Award Year: June 30, 2025 Repeat Finding: 2024-001 Criteria: The Uniform Guidance requires recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. Condition/Context: For six of eight selected G5/G6 Title IV drawdown transactions, there was no documented internal controls in place over cash management drawdowns. Despite the lack of documented controls over the cash drawdowns, there were no compliance exceptions noted. The sample was not a statistically valid sample. Cause: The College indicated the control of review was more informal/verbal and although had started documenting via email during the year, the documentation was not maintained. Questioned Costs: Not applicable Effect: The College could drawdown an incorrect amount although compensation controls/reconciliations would likely catch the error. Recommendation: The College should document controls in place to ensure cash drawdowns are complete and accurate. This should include a review by someone other than the preparer prior to the drawdown being requested in G5/G6. Action Taken: Management concurs with the finding and has taken the appropriate actions to remediate the significant deficiency. The team has made improvements to become more formal by implementing written communication among all members involved in the process. Each member of their respective roles are communicating through email presenting the step by step process of the review and approval before the drawdown of cash from G5/G6. Name(s) of Contact Person Responsible for Corrective Action: Kevin Brand, Director of Operations and Systems for Financial Aid; Laurie Klizos, Director of Student Accounts; Seong Nevins, Controller. Anticipated Completion Date: June 30, 2026 Signed by Charlie Faas and Jim Brooks
View Audit 395408
Finding 1191481 (2025-003)
Material Weakness 2025
Housing Authority of the City of Westwego, Louisiana
LA
Reporting HUD Housing Programs Material Weakness § 200.303 § 200.516
FINDING 2025 003 — MATERIAL WEAKNESS (INTERNAL CONTROL OVER COMPLIANCE) — GRANT ACCOUNTING AND CLOSE PROCESS AFFECTING MAJOR FEDERAL PROGRAMS — (PROGRAMS: ALN 14.872 AND ALN 97.036) Cross reference: This finding is directly related to Financial Statement Finding 2025 001. Contact Person: Cantrese Wi...
FINDING 2025 003 — MATERIAL WEAKNESS (INTERNAL CONTROL OVER COMPLIANCE) — GRANT ACCOUNTING AND CLOSE PROCESS AFFECTING MAJOR FEDERAL PROGRAMS — (PROGRAMS: ALN 14.872 AND ALN 97.036) Cross reference: This finding is directly related to Financial Statement Finding 2025 001. Contact Person: Cantrese Wilson Jones, Executive Director Corrective Action Planned: Corrective actions for this compliance finding will be addressed through the same improvements outlined in Finding 2025 001, including: 1. Adoption of a documented monthly and year end closing calendar. 2. Timely reconciliation of all grant related accounts. 3. Enhanced supervisory review and documentation of compliance related reporting, including SEFA preparation. 4. Strengthening internal controls to ensure grant activity is recorded in the proper period. Anticipated Completion Date: June 30, 2026 Management Response: Management concurs with the finding and will implement the corrective measures beginning FY 2026.
View Audit 395397
Finding 1191480 (2025-002)
Material Weakness 2025
Housing Authority of the City of Westwego, Louisiana
LA
Procurement, Suspension & Debarment Cash Management Reporting
FINDING 2025 002 — SIGNIFICANT DEFICIENCY — UNIQUE ENTITY IDENTIFIER (UEI) DISCREPANCY Contact Person: Cantrese Wilson Jones, Executive Director Corrective Action Planned: The Authority will continue coordinating with SAM.gov/GSA to correct the mismatch between the UEI and the legal entity name. Per...
FINDING 2025 002 — SIGNIFICANT DEFICIENCY — UNIQUE ENTITY IDENTIFIER (UEI) DISCREPANCY Contact Person: Cantrese Wilson Jones, Executive Director Corrective Action Planned: The Authority will continue coordinating with SAM.gov/GSA to correct the mismatch between the UEI and the legal entity name. Periodic verification procedures will be implemented to ensure UEI information remains accurate across federal systems. Management will maintain correspondence records with the federal service desk until the issue is fully resolved. Anticipated Completion Date: This matter is dependent on federal agency processing timelines; however, the Authority anticipates completion by September 30, 2026, subject to SAM.gov/GSA resolution. Management Response: Management acknowledges the repeat issue and remains actively engaged with SAM.gov/GSA to finalize the correction.
View Audit 395397
Finding 1191479 (2025-001)
Material Weakness 2025
Housing Authority of the City of Westwego, Louisiana
LA
Material Weakness Reporting Internal Control / Segregation of Duties
FINDING 2025 001 — MATERIAL WEAKNESS — CONTROLS OVER GRANT ACCOUNTING, YEAR END CLOSING, AND FINANCIAL REPORTING Contact Person: Cantrese Wilson Jones, Executive Director Corrective Action Planned: The Housing Authority will implement a formal, documented monthly and year end closing calendar that i...
FINDING 2025 001 — MATERIAL WEAKNESS — CONTROLS OVER GRANT ACCOUNTING, YEAR END CLOSING, AND FINANCIAL REPORTING Contact Person: Cantrese Wilson Jones, Executive Director Corrective Action Planned: The Housing Authority will implement a formal, documented monthly and year end closing calendar that includes required reconciliation deadlines, supervisory review steps, and documentation standards. Grant activity will be reconciled monthly, and financial reporting schedules will be completed prior to auditor arrival. Internal review procedures will be strengthened to ensure the timeliness and accuracy of journal entries, reconciliations, and SEFA related information. Anticipated Completion Date: June 30, 2026 Management Response: Management concurs with the finding. The Authority will implement a structured closing calendar and improve grant related reconciliations beginning in FY 2026.
View Audit 395397
Finding 1191478 (2025-006)
Material Weakness 2025
Montcalm Community College
MI
Cash Management Student Financial Aid
Cash Management - Excess Cash on Hand Auditor Description of Condition and Effect. During our testing of cash management for campus-based aid, we noted one instance out of six drawdowns tested, that the College drew down Federal Work Study funds that were not needed for immediate disbursement, and w...
Cash Management - Excess Cash on Hand Auditor Description of Condition and Effect. During our testing of cash management for campus-based aid, we noted one instance out of six drawdowns tested, that the College drew down Federal Work Study funds that were not needed for immediate disbursement, and was not returned timely. As a result of this condition, the College was not in compliance with the Uniform Guidance cash management principles. Auditor Recommendation. We recommend the College strengthen its cash‑management controls to ensure Title IV drawdowns are limited to immediate disbursement needs, reconciled promptly, and any excess cash is identified and returned within required regulatory timeframes. Corrective Action. The College is enhancing its federal cash management practices by limiting drawdowns for campus‑based programs, including Federal Work‑Study, to immediate disbursement needs. Drawdowns are now based on a documented three‑day cash needs forecast to ensure compliance with federal requirements. A standardized drawdown checklist requires staff to reconcile all G5 activity to the general ledger and subsidiary ledgers on the same day funds are drawn or disbursed. Any excess cash identified through this process is returned to the Department of Education via G5 within one business day. Monthly management reviews monitor drawdown timing, cash balances, and reconciliation trends to ensure continued compliance. Staff have been retrained on updated cash management procedures, and quarterly monitoring reports are produced and retained as evidence of ongoing compliance with federal cash management standards. Responsible Person. Jennifer Stimson, Director of Financial Aid with support from Scott Kemmer-Slater, Director of Accounting. Anticipated Completion Date. June 30, 2026
View Audit 395393
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