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Corrective Action Plans

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Finding 1176992 (2025-003)
Material Weakness 2025
Eldorado Community Unit School District No. 4
IL
See report
See report
View Audit 390827
Finding 1176987 (2025-004)
Material Weakness 2025
Eldorado Community Unit School District No. 4
IL
See report
See report
View Audit 390827
Finding 1176982 (2025-001)
Material Weakness 2025
University of St. Thomas
TX
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring
Reference Number: 2025-001 Finding: Other Instance of Noncompliance and Deficiency Status: In-Progress Corrective Action: An instance was found where the R2T4 calculation for one student had a typo of the incorrect date. This was subsequently corrected. We reviewed this student record and concluded ...
Reference Number: 2025-001 Finding: Other Instance of Noncompliance and Deficiency Status: In-Progress Corrective Action: An instance was found where the R2T4 calculation for one student had a typo of the incorrect date. This was subsequently corrected. We reviewed this student record and concluded that it was a human error made. There is no pattern of incorrect information being used. To avoid future errors, the Assistant Director will meet with the Dean monthly and we will review completed R2T4's during that period. We believe having another pair of eyes to review the work completed will be sufficient to correct any inconsistencies. Person(s) Responsible for Implementing: Lynda McKendree, Dean of Scholarships and Financial Aid and Thuylieu Aligo, Assistant Director of Scholarships and Financial Aid. Implementation Date: 1/27/2026
View Audit 390824
Finding 1176979 (2025-007)
Material Weakness 2025
Domestic Violence Crisis Center
ND
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Contact Person Aaron Moss, Board President Corrective Action Plan The Center will review its process for keying amounts and percentages from employee time distributions into the allocation spreadsheet that is used to allocate expenses to the grant. Completion Date Ongoing
Contact Person Aaron Moss, Board President Corrective Action Plan The Center will review its process for keying amounts and percentages from employee time distributions into the allocation spreadsheet that is used to allocate expenses to the grant. Completion Date Ongoing
View Audit 390817
Finding 1176978 (2025-006)
Material Weakness 2025
Domestic Violence Crisis Center
ND
Allowable Costs / Cost Principles Cash Management Reporting
Contact Person Aaron Moss, Board President Corrective Action Plan The Center’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. The Center’s employee supervisors will sign all of their subordinates’ time distributions to signal that they have ...
Contact Person Aaron Moss, Board President Corrective Action Plan The Center’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. The Center’s employee supervisors will sign all of their subordinates’ time distributions to signal that they have been reviewed and approved for grant allocation. Completion Date The Center implemented an internal control in January 2025 to ensure all invoices are reviewed and approved by management. The Center will also ask employee supervisors to sign their subordinates’ time distributions through a desktop computer and avoid mobile approvals to reduce the number of glitches in saving.
View Audit 390817
Finding 1176977 (2025-005)
Material Weakness 2025
Domestic Violence Crisis Center
ND
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Contact Person Aaron Moss, Board President Corrective Action Plan The Center will review its process for keying amounts and percentages from employee time distributions into the allocation spreadsheet that is used to allocate expenses to the grant. The Center will also review its process for keying ...
Contact Person Aaron Moss, Board President Corrective Action Plan The Center will review its process for keying amounts and percentages from employee time distributions into the allocation spreadsheet that is used to allocate expenses to the grant. The Center will also review its process for keying amounts into the Mutual of America contribution portal. Completion Date Ongoing
View Audit 390817
Finding 1176976 (2025-004)
Material Weakness 2025
Domestic Violence Crisis Center
ND
Allowable Costs / Cost Principles Cash Management Reporting
Contact Person Aaron Moss, Board President Corrective Action Plan The Center’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. The Center’s employee supervisors will sign all of their subordinates’ time distributions to signal that they have ...
Contact Person Aaron Moss, Board President Corrective Action Plan The Center’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. The Center’s employee supervisors will sign all of their subordinates’ time distributions to signal that they have been reviewed and approved for grant allocation. Completion Date The Center implemented an internal control in January 2025 to ensure all invoices are reviewed and approved by management. The Center will also ask employee supervisors to sign their subordinates’ time distributions through a desktop computer and avoid mobile approvals to reduce the number of glitches in saving.
View Audit 390817
Finding 1176973 (2025-001)
Material Weakness 2025
Davis County, Iowa
IA
Internal Control / Segregation of Duties
Recommendation – The County Officials should review the operating procedures of all offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials.
Recommendation – The County Officials should review the operating procedures of all offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials.
View Audit 390801
Finding 1176962 (2025-001)
Material Weakness 2025
Greater Washington Educational Telecommunications Association Inc.
VA
Allowable Costs / Cost Principles § 200.303 § 200.430
Corrective Actions Taken or Planned: Management concurs with the auditor’s assessment that this was a control oversight and a breakdown in the internal control system for payroll documentation, rather than intentional noncompliance. As part of our federal grant closeout efforts, we have taken the fo...
Corrective Actions Taken or Planned: Management concurs with the auditor’s assessment that this was a control oversight and a breakdown in the internal control system for payroll documentation, rather than intentional noncompliance. As part of our federal grant closeout efforts, we have taken the following steps to address the deficiency: •After-the-Fact Certifications: As of this response, WETA has obtained ten after-the-factemployee certifications confirming that the payroll allocations for FY 2025 accurately reflectthe effort performed. These certifications are on file and available for review. •Managerial Oversight Confirmation: The Director of Production Operations has provided writtenconfirmation that monthly allocation decisions were discussed with project managers andreflected in payroll actions, though these reviews were not formally documented at the time. •Policy Review and Update: Management is currently reviewing and updating internal policiesto ensure that documentation procedures align with operational practices. These updates willrequire contemporaneous certification and documentation of payroll allocations for any futurefederal or restricted awards. •Training and Controls: We are developing additional training to reinforce documentationexpectations and strengthen internal controls among finance and operational staff. Completion Date: January 31, 2026 Contact Person: Dorian Davis Title: Corporate Controller Phone Number: (703) 998-2216
View Audit 390793
Finding 1176960 (2025-001)
Material Weakness 2025
Montclair State University
NJ
Equipment & Real Property Management Reporting § 200.313
Finding 2025-001: Equipment and Real Property Management – Compliance and Internal Control (Significant Deficiency) Research and Development Cluster View of Responsible Officials and Planned Corrective Action: The University concurs with the auditor’s finding. Management is conducting a comprehensiv...
Finding 2025-001: Equipment and Real Property Management – Compliance and Internal Control (Significant Deficiency) Research and Development Cluster View of Responsible Officials and Planned Corrective Action: The University concurs with the auditor’s finding. Management is conducting a comprehensive review of the matter to confirm full compliance with the requirements of 2 CFR 200.313(d)(2). As part of this process, the University is strengthening its internal controls and procedures related to federally funded equipment. Going forward, the University will ensure that all equipment acquired with federal grant funds is tagged, recorded, and supported by complete and applicable documentation. Additionally, procedures will be reinforced to ensure ongoing inventory verification and monitoring to maintain continued compliance with federal regulations. Name of Contact Person(s) Responsible for the Plan: Benjamin Durant, SVP/COO Finance & Administration durantb@montclair.edu Anticipated Completion Date: June 30, 2026
View Audit 390792
Finding 1176909 (2025-001)
Material Weakness 2025
Presbyterian College
SC
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: Since the USDA loans were settled on December 10, 2020, Presbyterian College has held the required restricted reserves within its investment accounts. The College has confirmed with its USDA loan representative that a fully f...
USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: Since the USDA loans were settled on December 10, 2020, Presbyterian College has held the required restricted reserves within its investment accounts. The College has confirmed with its USDA loan representative that a fully funded reserve is equal to the total annual payment for each loan. At all times, sufficient assets were maintained to meet the required reserve levels; however, the accounts were not separately titled or formally documented in accordance with the specific administrative requirements of the loan agreements. As soon as is practical, and following guidance regarding timing, the College will work with its investment advisors to make the administrative change to transfer the required balances into separately titled accounts designated “USDA Reserve Account.” The clear account description will ensure proper segregation and documentation of required reserves and prevent these funds from being commingled with other institutional funds in the future. In addition, the Finance Office will document reserve calculations and maintain supporting documentation to ensure ongoing compliance with USDA reserve requirements. Person Responsible for Corrective Action Plan: Elizabeth Oswald-Sease, Vice President of Finance and Administration and Elizabeth Shull, Controller Anticipated Date of Completion: As soon as is practical, but no later than July 1, 2026
View Audit 390778
Finding 1176908 (2025-005)
Material Weakness 2025
Douglas School District
SD
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding No. 2025-005: Internal Controls over Payroll Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make every effort to review payroll hours before payroll is posted. Anticipated Completion Date: Fiscal year 2025
Finding No. 2025-005: Internal Controls over Payroll Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make every effort to review payroll hours before payroll is posted. Anticipated Completion Date: Fiscal year 2025
View Audit 390771
Finding 1176907 (2025-004)
Material Weakness 2025
Douglas School District
SD
Reporting
Finding No. 2025-004: Grant Tracking and Schedule of Expenditures of Federal Awards (SEFA) Adjustments Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will continue efforts to prepare the SEFA accurately. Anticipated Completion Date: Fiscal year 2025
Finding No. 2025-004: Grant Tracking and Schedule of Expenditures of Federal Awards (SEFA) Adjustments Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will continue efforts to prepare the SEFA accurately. Anticipated Completion Date: Fiscal year 2025
View Audit 390771
Finding 1176904 (2025-001)
Material Weakness 2025
Benjamin Franklin Cummings Institute of Technology
MA
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2025 Corrective Action Plan Contact Person: Sabina Yesman, Director of Financial Aid A PELL Grant was awarded and disbursed for one ineligible...
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2025 Corrective Action Plan Contact Person: Sabina Yesman, Director of Financial Aid A PELL Grant was awarded and disbursed for one ineligible student during the 2024-2025 Academic Year at Benjamin Franklin Cummings Institute of Technology (FC Tech). The error resulted from incomplete synchronization between enrollment and financial aid systems during the system transition period. Specifically, enrollment status and census-date verification were not fully integrated into the automated disbursement workflow, allowing aid to disburse before final eligibility confirmation. FC Tech has taken corrective measures and implemented monitoring and system controls to prevent future errors from occurring. Corrective Action Taken  FC Tech reviewed the student’s record and confirmed the ineligibility.  The PELL Grant award was adjusted to $0, and the disbursement was reversed.  The student account was corrected, and all required accounting and G5 drawdown adjustments were completed. The amount of $3,697 was returned on 12/18/2025  The case was documented internally for training purposes. Preventive Measures Implemented (February 2026) To prevent recurrence, FC Tech has implemented the following controls:  Enrollment Verification Prior to Disbursement All PELL-eligible students must be actively enrolled and confirmed in the Student Information System (Jenzabar) prior to disbursement.  Census-Date Verification Through Multiple Systems Enrollment status at census date is now validated through an integrated, multi-system verification process involving the Jenzabar, our Financial Aid System (PowerFAIDS), and Registrarconfirmed Enrollment Reports.  Delayed Disbursement Timeline Federal Aid disbursements are scheduled to occur no earlier than one week after census date to allow sufficient time for enrollment stabilization, drops, corrections and reconciliation  System Edit/Control Automated system edits have been implemented to prevent a PELL disbursement if census-date enrollment status is missing, unconfirmed, or inconsistent across systems.
View Audit 390762
Finding 1176903 (2025-003)
Material Weakness 2025
City of Fosston
MN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions
Contact Person – Cassandra Heide, City Administrator Corrective Action Plan – Will establish a procedure to review certified payrolls. Completion Date – March 2026
Contact Person – Cassandra Heide, City Administrator Corrective Action Plan – Will establish a procedure to review certified payrolls. Completion Date – March 2026
View Audit 390755
Finding 1176902 (2025-002)
Material Weakness 2025
Rsu/msad No. 29
ME
Procurement, Suspension & Debarment § 200.317 § 200.327
2025-002 – Procurement, Suspension & Debarment Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-002: The district has been implementing new procedures and processes as of Februa...
2025-002 – Procurement, Suspension & Debarment Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-002: The district has been implementing new procedures and processes as of February 1, 2026, to correct the issues in question to comply with CFR(s): 2 CFR 200.317-200.327, to make sure we remain in compliance with OMB guidelines. Findings have been shared with the Food Services Director and training has been utilized from guidance and resources provided by the Maine Department of Education Nutrition Services site which include financial training and procurement practices and resources provided by the USDA School Nutrition Program regulations (7 CFR Part 210, 215, 220). Beginning February 3, 2026, when guidance was received by the external auditing team, a refresher training on proper procurement methods and processes, which have been adopted by RSU29, has been scheduled. This training includes proper documentation of RFPs and applicable contracts utilized for vendors for all funding levels. Anticipated Completion Date: June 30, 2026.
View Audit 390750
Finding 1176899 (2025-001)
Material Weakness 2025
Rsu/msad No. 29
ME
Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency § 200.303
2025-001 – Allowable Activities/Allowable Costs Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-001: The district has been implementing new procedures and processes as of Febru...
2025-001 – Allowable Activities/Allowable Costs Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-001: The district has been implementing new procedures and processes as of February 1, 2026, to correct the issues in question to comply with CFR(s): 2 CFR 200.303, to make sure we remain in compliance with OMB guidelines. Findings have been shared with the Food Services Director and training has been utilized from guidance and resources provided by the Maine Department of Education Nutrition Services site which include financial training and procurement practices and resources provided by the USDA School Nutrition Program regulations (7 CFR Part 210, 215, 220). Internal approvals have been revised to have not only the Food Service Director approving purchases, but an approval from the district Business Manager prior to payment of invoices to vendors. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager has updated the district’s Food Service Director and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2026.
View Audit 390750
Finding 1176894 (2025-001)
Material Weakness 2025
Rhodes College
TN
Reporting
Finding No. 2025-001 Recommendation: The College shouId continue to review the process for reporting under the financial aid system to ensure accurate reporting of disbursement data to the COD system, focusing on eliminating manual updates. Management Response: The College concurs with this finding....
Finding No. 2025-001 Recommendation: The College shouId continue to review the process for reporting under the financial aid system to ensure accurate reporting of disbursement data to the COD system, focusing on eliminating manual updates. Management Response: The College concurs with this finding. College Corrective Plan: 1. Automation of Data lntegrations: The College has scheduled automated nightly integrations to ensure timely and accurate transfer of disbursement data between PowerFAIDS and Workday. These integrations will run in coordination with the 1 :00 a.m. nightly orchestration to maintain consistency across systems and reduce manual intervention. 2. Staff Training and Support: Rhodes will provide additional training and ongoing support for multiple members of the Financial Aid staff. This training will focus specifically on the processes required to transmit data from the PowerFAIDS system to the Common Origination and Disbursement (COD) system. Strengthening staff proficiency in these procedures will help ensure compliance, reduce transmission errors, and improve overall operational efficiency. Sincerely, Michael D. Morgan, Director of Financial Aid, Rhodes College
View Audit 390740
Finding 1176889 (2025-008)
Material Weakness 2025
Pleasant Valley School District No. 62
IL
Ensuring all bills presented at the board meeting (Bills paid to date, bills to be approved, bills paid after the prior board meeting, are all accounted for and presented to the board for approval.
Ensuring all bills presented at the board meeting (Bills paid to date, bills to be approved, bills paid after the prior board meeting, are all accounted for and presented to the board for approval.
View Audit 390734
Finding 1176888 (2025-007)
Material Weakness 2025
Pleasant Valley School District No. 62
IL
Making sure the reports are submitted to Mrs. Forck for approval and submission to ISBE on or before the 20th of the month deadline.
Making sure the reports are submitted to Mrs. Forck for approval and submission to ISBE on or before the 20th of the month deadline.
View Audit 390734
Finding 1176887 (2025-006)
Material Weakness 2025
Pleasant Valley School District No. 62
IL
Making sure the reports are submitted to Mrs. Forck for approval and submission to ISBE on or before the 20th of the month deadline.
Making sure the reports are submitted to Mrs. Forck for approval and submission to ISBE on or before the 20th of the month deadline.
View Audit 390734
Finding 1176886 (2025-005)
Material Weakness 2025
Pleasant Valley School District No. 62
IL
Reivew of all expenditures with the superintendent and do any required Journal entries to move them prior to closing out the Fiscal year. Transportation invoicing was delayed - and not coded correctly. Making sure all expenses for Title 1 are captured prior to closing out the fiscal year.
Reivew of all expenditures with the superintendent and do any required Journal entries to move them prior to closing out the Fiscal year. Transportation invoicing was delayed - and not coded correctly. Making sure all expenses for Title 1 are captured prior to closing out the fiscal year.
View Audit 390734
Finding 1176885 (2025-004)
Material Weakness 2025
Pleasant Valley School District No. 62
IL
Student Financial Aid
The district will review expenditures to make sure activities June 30 or prior and July 1 through August 31 are accurately accounted for on the expenditure report that requests this split.
The district will review expenditures to make sure activities June 30 or prior and July 1 through August 31 are accurately accounted for on the expenditure report that requests this split.
View Audit 390734
Finding 1176884 (2025-003)
Material Weakness 2025
Pleasant Valley School District No. 62
IL
Student Financial Aid
Reports were submitted after the 20th deadline - some within 2-3 days of that 20th date deadline. Moving forward reports will be submitted to Mrs. Forck to submit to ISBE by the 20th of each month.
Reports were submitted after the 20th deadline - some within 2-3 days of that 20th date deadline. Moving forward reports will be submitted to Mrs. Forck to submit to ISBE by the 20th of each month.
View Audit 390734
Finding 1176883 (2025-002)
Material Weakness 2025
Pleasant Valley School District No. 62
IL
Special Tests & Provisions
The District will review prior year audit entries to ensure all necessary entries have been posted in a timely manner with the addition of any current audit entries for the 2024-2025 school year.
The District will review prior year audit entries to ensure all necessary entries have been posted in a timely manner with the addition of any current audit entries for the 2024-2025 school year.
View Audit 390734
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