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Corrective Action Plans

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Finding 1176284 (2025-007)
Material Weakness 2025
Cahokia Community Unit School District No. 187
IL
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Condition: The District claimed expenses on the June 30, 2025 expenditure report that were not paid untl after year end. Recommendation We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed for allowable expenses and that all exp...
Condition: The District claimed expenses on the June 30, 2025 expenditure report that were not paid untl after year end. Recommendation We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed for allowable expenses and that all expenses claimed are for expenses paid during the year. Managements Response: The District will take the necessary steps to only claim allowable expenses on future expenditure reports.
View Audit 390136
Finding 1176283 (2025-006)
Material Weakness 2025
Cahokia Community Unit School District No. 187
IL
Reporting Internal Control / Segregation of Duties
Condition: Quarterly expenditure reports for the Special Education Cluster were not filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Managements response - The Distr...
Condition: Quarterly expenditure reports for the Special Education Cluster were not filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Managements response - The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
View Audit 390136
Finding 1176281 (2025-001)
Material Weakness 2025
Herron High School, Inc.
IN
Equipment & Real Property Management § 200.313
U.S. DEPARTMENT OF EDUCATION AND INDIANA DEPARTMENT OF EDUCATION Charter Schools – AL #84.282 Education Stabilization Fund – AL #84.425C, 84.425D & 84.425U U.S. Department of Education Herron High School, Inc. d/b/a Herron Classical Schools and its Wholly-Owned Subsidiaries (the Organization) respec...
U.S. DEPARTMENT OF EDUCATION AND INDIANA DEPARTMENT OF EDUCATION Charter Schools – AL #84.282 Education Stabilization Fund – AL #84.425C, 84.425D & 84.425U U.S. Department of Education Herron High School, Inc. d/b/a Herron Classical Schools and its Wholly-Owned Subsidiaries (the Organization) respectively submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Audit period: Year ended June 30, 2025 The findings from the schedule of findings and questioned costs for the year ended June 30, 2025, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS U.S. DEPARTMENT OF EDUCATION AND INDIANA DEPARTMENT OF EDUCATION Education Stabilization Fund – AL #84.425C, 84.425D & 84.425U 2025-001 Equipment and Real Property Management (Repeat Finding 2024-002) Significant Deficiency Recommendation: The Auditor recommended the Organization develop a system of internal controls aligned with the applicable compliance requirements to properly track equipment acquisitions in the accounting records and to ensure a physical inventory is appropriately documented when completed. Planned Corrective Action: The Organization has begun to notate and identify equipment and property purchased with federal funds in accounting records by using appropriate coding methods. These items will be visible on the fixed asset register. Regular annual inventory measures will be conducted for compliance and reporting. Michelle Krauter, VP, Chief Financial Officer, will oversee the ongoing implementation of this process to ensure adherence to all compliance requirements and this process has already begun as of the finalization of this audit. Will be completed within fiscal year.
View Audit 390129
Finding 1176280 (2025-002)
Material Weakness 2025
Herron High School, Inc.
IN
Reporting Significant Deficiency Internal Control / Segregation of Duties
U.S. DEPARTMENT OF EDUCATION AND INDIANA DEPARTMENT OF EDUCATION Title I, Part A – AL #84.010 2025-002 Maintenance of Effort Significant Deficiency Recommendation: The auditor recommends the Organization develop internal controls to ensure expenses are properly reported on the Form 9 report in line ...
U.S. DEPARTMENT OF EDUCATION AND INDIANA DEPARTMENT OF EDUCATION Title I, Part A – AL #84.010 2025-002 Maintenance of Effort Significant Deficiency Recommendation: The auditor recommends the Organization develop internal controls to ensure expenses are properly reported on the Form 9 report in line with guidelines. Planned Corrective Action: The Organization has begun to use an outside vendor skilled in the preparation of Form 9 reporting and up-to-date on standards and compliance. An error in documents provided to this vendor lead to the misrepresentation of information on the report. Moving forward, all employees of the Organization are aware that any changes made that will impact the Form 9 after finalization of the period need to be conveyed to our Form 9 preparer. The Organization has provided modifications to the opening balances to the DOE in order to correct this error. Michelle Krauter, VP, Chief Financial Officer, will work with outside vendor to ensure all records are accurate. This process has already begun as of the date of this report and will be completed within the fiscal year. If the U.S. Department of Education has questions regarding this plan, please call Michelle Krauter, Vice President, Chief Financial Officer at 317.231.0010 Sincerely yours, Michelle Krauter, Vice President, Chief Financial Officer Herron High School, Inc. d/b/a Herron Classical Schools and its Wholly-Owned Subsidiaries
View Audit 390129
Finding 1176270 (2025-002)
Material Weakness 2025
School District of River Falls
WI
Special Tests & Provisions
The District will reevaluate its control structure to ensure there is adequate review to verify the every recipient has a signed and dated consent form on file prior to billing Medicaid.
The District will reevaluate its control structure to ensure there is adequate review to verify the every recipient has a signed and dated consent form on file prior to billing Medicaid.
View Audit 390126
Finding 1176269 (2025-001)
Material Weakness 2025
Cartwright Elementary School District No. 83
AZ
Allowable Costs / Cost Principles § 200.303
Finding Number: 2025‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Dr. Derek Etheridge, Executive Director of Business Services Anticipated Completion Date: March 1, 2026 Planned Corrective Action: Reimbursements for federal...
Finding Number: 2025‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Dr. Derek Etheridge, Executive Director of Business Services Anticipated Completion Date: March 1, 2026 Planned Corrective Action: Reimbursements for federal grant expenditures will be verified and signed by two individuals, including the person responsible for the reimbursement request and a member of the management team.
View Audit 390119
Finding 1176268 (2025-004)
Material Weakness 2025
Grant County
NM
Reporting § 200.512
Views of Responsible Officials and Planned Corrective Action FAC accepted the County’s data collection form on April 19, 2025, Report ID 2024-06-GSAFAC-0000364488. Due to the lateness of the FY 2023, this finding will be cleared in FY 2026, as it has already been filed and accepted. Finding resoluti...
Views of Responsible Officials and Planned Corrective Action FAC accepted the County’s data collection form on April 19, 2025, Report ID 2024-06-GSAFAC-0000364488. Due to the lateness of the FY 2023, this finding will be cleared in FY 2026, as it has already been filed and accepted. Finding resolution timeline: Resolved as of 04/19/2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 390118
Finding 1176249 (2025-003)
Material Weakness 2025
Grant County
NM
Reporting § 200.303 § 200.502 § 200.510
Views of Responsible Officials and Planned Corrective Action The County fully implemented a grant software program in FY 2026 to provide accurate and complete tracking and reporting of federal award expenditures. Finding resolution timeline: This has been resolved as of 12/4/2025. Designation of emp...
Views of Responsible Officials and Planned Corrective Action The County fully implemented a grant software program in FY 2026 to provide accurate and complete tracking and reporting of federal award expenditures. Finding resolution timeline: This has been resolved as of 12/4/2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya (Deputy County Manager), Gabriella (Betty) Orosco (Assistant Finance Director) and Francine Mondello( Grant Administrator)
View Audit 390118
Finding 1176230 (2025-007)
Material Weakness 2025
School District of Cadott Community
WI
Reporting Significant Deficiency
2025-007: Internal Control and Compliance over Special Tests – Medicaid Cluster Corrective Action: The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to C...
2025-007: Internal Control and Compliance over Special Tests – Medicaid Cluster Corrective Action: The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10. Responsible Person: Danielle Mittermeyer Anticipated Completion Date: Ongoing
View Audit 390107
Finding 1176229 (2025-006)
Material Weakness 2025
School District of Cadott Community
WI
Reporting Significant Deficiency
2025-006: Internal Control over Reporting – Medicaid Cluster Corrective Action: The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10. Responsible...
2025-006: Internal Control over Reporting – Medicaid Cluster Corrective Action: The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10. Responsible Person: Danielle Mittermeyer Anticipated Completion Date: Ongoing
View Audit 390107
Finding 1176228 (2025-005)
Material Weakness 2025
School District of Cadott Community
WI
Internal Control / Segregation of Duties Reporting Significant Deficiency
2025-005: Internal Control over Reporting – COVID-19: Education Stabilization Fund Corrective Action: Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks have been put into place prior to claim submissions with existing staff members...
2025-005: Internal Control over Reporting – COVID-19: Education Stabilization Fund Corrective Action: Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks have been put into place prior to claim submissions with existing staff members. Responsible Person: Danielle Mittermeyer Anticipated Completion Date: Ongoing
View Audit 390107
Finding 1176227 (2025-004)
Material Weakness 2025
School District of Cadott Community
WI
Allowable Costs / Cost Principles Procurement, Suspension & Debarment
2025-004: Internal Control over Activities Allowed/Allowable Costs – COVID-19: Education Stabilization Fund Corrective Action: The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into pla...
2025-004: Internal Control over Activities Allowed/Allowable Costs – COVID-19: Education Stabilization Fund Corrective Action: The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into place. The Board of Education shall approve the pay rates annually and appropriate documentation kept. Responsible Person: Danielle Mittermeyer Anticipated Completion Date: Ongoing
View Audit 390107
Finding 1176226 (2025-003)
Material Weakness 2025
School District of Cadott Community
WI
School Nutrition Programs Allowable Costs / Cost Principles Eligibility
2025-003: Internal Control over Eligibility – Child Nutrition Cluster Corrective Action: Acknowledging the lack of controls within the Child Nutrition program's eligibility process, the District has determined that hiring additional staff to resolve this internal control deficiency is not a cost-eff...
2025-003: Internal Control over Eligibility – Child Nutrition Cluster Corrective Action: Acknowledging the lack of controls within the Child Nutrition program's eligibility process, the District has determined that hiring additional staff to resolve this internal control deficiency is not a cost-effective solution. Consequently, the Food Service Director and the Finance Director share the responsibility of reviewing student eligibility forms. Responsible Person: Danielle Mittermeyer Anticipated Completion Date: Ongoing
View Audit 390107
Finding 1176222 (2025-002)
Material Weakness 2025
Community College of Allegheny County
PA
During testing of the Special Tests and Provisions compliance requirement, the College did not timely and accurately report changes in student enrollment status, including graduation, at both the campus level and academic program level, as required by the U.S. Department of Education. A significant ...
During testing of the Special Tests and Provisions compliance requirement, the College did not timely and accurately report changes in student enrollment status, including graduation, at both the campus level and academic program level, as required by the U.S. Department of Education. A significant pattern observed was that students who graduated were not reported to National Student Loan Data System (NSLDS) as having completed their program before subsequently enrolling in additional coursework. As a result, NSLDS continued to reflect these students as active, rather than completed, at the time new enrollment was reported. This leads to inaccurate federal enrollment records and may affect students’ loan repayment timelines and grace period calculations. Corrective Action: 1. Process Checks Implemented: Our staff that complete reporting for graduation to the National Student Clearinghouse (NSC) will use the NSC error reports to identify students who have graduated in one program but are continuing into another program. They will then manually correct the students’ records via the error resolution process with NSC. This happens within the 60-day window. 2. Correction to Existing Records: The impacted students (762 students from March 2024 to October 2024) have been properly reported manually in NSC by our processors and now display with proper graduation information from programs that they have completed. 3. Staff Training: A meeting was held with the NSC processing staff to ensure that we are reporting within 30 days of the receipt of final grades/system graduation processing and correcting error reports received from NSC within 30 days of receipt of such reports. Ongoing Compliance The Registrar’s Office will audit their NSC reported graduates each term moving forward to ensure that any “special” cases of students in multiple programs are reporting correctly when one program is completed.
View Audit 390088
Finding 1176218 (2025-001)
Material Weakness 2025
Community College of Allegheny County
PA
During compliance testing, the Auditor identified—and we concur—that a student received a Subsidized Direct Loan that resulted in an over award. Upon further internal review, we determined that the student was an in-county, dependent student whose Parent PLUS Loan had been denied. In accordance with...
During compliance testing, the Auditor identified—and we concur—that a student received a Subsidized Direct Loan that resulted in an over award. Upon further internal review, we determined that the student was an in-county, dependent student whose Parent PLUS Loan had been denied. In accordance with federal regulations, a PLUS denial provides eligibility for additional Federal Direct Unsubsidized Loan funds. When the loan was processed, the over award occurred when the Independent Student Cost of Attendance (COA) was applied for one semester instead of the Dependent Student COA. Using the incorrect COA budget resulted in awarding the student excess Subsidized Loan eligibility. Corrective Action: 1. System Controls Implemented: A request was submitted to our ITS Department to develop a daily validation report identifying all students who have the “additional unsubsidized” flag in the Colleague system. The report includes the COA used in determining eligibility. By reviewing this report daily, any inaccuracies in cost of attendance for this student population can be identified and corrected prior to origination and disbursement. 2. Verification of Scope: The report was run for the 2024–2025 academic year. The student described above was the only case identified, confirming that this was an isolated error. 3. Correction to the Award: The student’s Direct Loans were reallocated to remain compliant with federal regulations and the student was notified of the loan change. 4. Staff Training and Communication: A meeting was held with all loan processors to review this finding and reinforce that the Dependent Student COA must be used when processing additional unsubsidized eligibility for dependent students whose parents are denied a PLUS Loan. Ongoing Compliance The Financial Aid Office will maintain the daily validation report as an internal control measure to prevent recurrence. Staff will continue to be trained and monitored for adherence to federal and institutional policy regarding loan eligibility and COA assignments.
View Audit 390088
Finding 1176209 (2025-004)
Material Weakness 2025
El Camino Community College District
CA
Student Financial Aid Reporting
Recommendation: We recommend the District review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Action taken in response to finding: During the 2024-2025 audit, two enrollment records were reported late to NSLDS ...
Recommendation: We recommend the District review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Action taken in response to finding: During the 2024-2025 audit, two enrollment records were reported late to NSLDS in October 2024. The late reporting occurred prior to the implementation of the corrective action plan developed during the 2023–2024 audit period. The previously identified cause was timing gaps between Clearinghouse file submission and NSLDS processing. Corrective Action Taken: The corrective action plan from the 2023–2024 audit period was fully implemented as of Spring 2025 and has addressed the root cause of the late reporting. Actions implemented include: • Reviewed and documented enrollment reporting timelines from Clearinghouse submission through NSLDS posting. • Established consistent file submission schedules aligned with NSLDS reporting deadlines. • Formalized communication and escalation procedures with the Clearinghouse and NSLDS, including designated points of contact. • Updated internal policies and procedures to reflect revised reporting timelines. • Provided training to staff responsible for enrollment reporting, emphasizing timeliness and compliance requirements. • Implemented monitoring controls to track file submission, acceptance, and processing by NSLDS. The 2023-2024 audit corrective action plan was successfully implemented in Spring 2025. Since implementation, no additional late enrollment reporting instances have occurred. Moving forward, it is expected that enrollment reporting to NSLDS will be timely and compliant with federal requirements, supported by documented procedures and ongoing monitoring controls. Name of the contact person responsible for corrective action: Dr. Kristina Martinez, Acting Dean of Enrollment Services Planned completion date for corrective action plan: June 30, 2026
View Audit 390070
Finding 1176205 (2025-003)
Material Weakness 2025
El Camino Community College District
CA
Student Financial Aid Matching / Level of Effort / Earmarking
Recommendation: We recommend the District continue to enhance and consistently apply R2T4 procedures by providing ongoing training to staff responsible for R2T4 calculations and by continuing with additional reviews and quality control measures to ensure accuracy and compliance. Action taken in resp...
Recommendation: We recommend the District continue to enhance and consistently apply R2T4 procedures by providing ongoing training to staff responsible for R2T4 calculations and by continuing with additional reviews and quality control measures to ensure accuracy and compliance. Action taken in response to finding: The District acknowledges the importance of compliance with Return to Title IV (R2T4) requirements. The repeat finding cited in the subsequent audit relates to files processed prior to implementation of the corrective action plan. Since implementation, the District has not identified any new R2T4 errors or compliance issues. Action taken in response to finding: 1. Prior-Year File Remediation • Recalculated R2T4 amounts for affected students. • Returned required funds to the U.S. Department of Education. 2. Oversight and Review Controls • Engaged a NASFAA-certified consultant to review all R2T4 calculations during the 2024–2025 aid year. • Implemented secondary internal review of all R2T4 calculations. 3. Training and Staffing Enhancements • Completed department-wide and R2T4-specific training. • R2T4 staff completed NASFAA R2T4 course series. • An additional Accounting Officer position was added to support R2T4 processing and reconciliation with appropriate system access. 4. Process Improvements • Transitioned to the Department of Education’s R2T4 worksheet in COD. • Established formal coordination with Academic Affairs and the Registrar. • Updated R2T4 training and job aids. 5. Ongoing Monitoring • Management performs periodic internal reviews of R2T4 files. • The District continues to evaluate system and reporting enhancements. Conclusion Although the audit included R2T4 files processed prior to corrective action implementation, the District’s actions have been effective. No new R2T4 issues have been identified since implementation, and controls are in place to ensure ongoing compliance. Name of the contact person responsible for corrective action: David Brown, Acting Director of Financial Aid & Basic Needs Planned completion date for corrective action plan: June 30, 2026
View Audit 390070
Finding 1176201 (2025-002)
Material Weakness 2025
Chowan County, North Carolina
NC
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Corrective Action: Trainings, Policy, and Procedures are being developed for all Medicaid caseworkers to follow. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Also, a training on SSI Termination / Ex Parte will be conducted with...
Corrective Action: Trainings, Policy, and Procedures are being developed for all Medicaid caseworkers to follow. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Also, a training on SSI Termination / Ex Parte will be conducted with all Medicaid workers, including NC Fast Learning Gateway Training “Supplemental Security Income (SSI) Course”. Proposed Completion Date: June 30, 2026. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issues and modify the controls as needed.
View Audit 390062
Finding 1176200 (2025-001)
Material Weakness 2025
Chowan County, North Carolina
NC
Eligibility Significant Deficiency
Corrective Action: Trainings, Policy, and Procedures are being developed for all Medicaid caseworkers to follow. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Also, a training on SSI Termination / Ex Parte will be conducted with...
Corrective Action: Trainings, Policy, and Procedures are being developed for all Medicaid caseworkers to follow. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Also, a training on SSI Termination / Ex Parte will be conducted with all Medicaid workers, including NC Fast Learning Gateway Training “Supplemental Security Income (SSI) Course”. Proposed Completion Date: June 30, 2026. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issues and modify the controls as needed.
View Audit 390062
Finding 1176199 (2025-001)
Material Weakness 2025
West End Associates, INC 023-Ee129
MA
On a going-forward basis, management will enhance its monitoring of compliance with these requirements to ensure that EIV reports are run earlier than, but not more than 120 days before a tenant’s required annual recertification date.
On a going-forward basis, management will enhance its monitoring of compliance with these requirements to ensure that EIV reports are run earlier than, but not more than 120 days before a tenant’s required annual recertification date.
View Audit 390058
Finding 1176198 (2025-001)
Material Weakness 2025
Morton College Community College District No. 527
IL
Student Financial Aid
Finding Number 2025-001. Enrollment Reporting - The College hired a full-time Registrar in December 2025. Upon onboarding, the Registrar will collaborate with the College’s third-party consultant(s) to conduct a comprehensive review and re-evaluation of the enrollment reporting configuration and ass...
Finding Number 2025-001. Enrollment Reporting - The College hired a full-time Registrar in December 2025. Upon onboarding, the Registrar will collaborate with the College’s third-party consultant(s) to conduct a comprehensive review and re-evaluation of the enrollment reporting configuration and associated business processes. This review will ensure alignment with federal reporting requirements and institutional best practices. During this review period, the Registrar and the Financial Aid Office will jointly implement ongoing monitoring procedures to ensure that all students are accurately captured and that enrollment statuses are correctly and timely reported to the National Student Loan Data System (NSLDS). These monitoring controls will remain in place until the enrollment reporting system and processes are fully vetted and validated for compliance. Anticipated Completion Date - February 28, 2026. Responsible Contact Person for Planned Corrective Action: Dominique Colyer, Director of Financial Aid
View Audit 390049
Finding 1176195 (2025-001)
Material Weakness 2025
Euclid City School District
OH
Cash Management Reporting Internal Control / Segregation of Duties
The District’s Director of Business Affairs conducts reviews of meal counts manually entered into the District’s point of sale system and the CRRS, and verifies the counts entered manually into the CRRS system. These review procedures are acknowledged by initials/signatures.
The District’s Director of Business Affairs conducts reviews of meal counts manually entered into the District’s point of sale system and the CRRS, and verifies the counts entered manually into the CRRS system. These review procedures are acknowledged by initials/signatures.
View Audit 390018
Finding 1176192 (2025-001)
Material Weakness 2025
City of North Richland Hills, Texas
TX
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.328
Corrective Action Plan for Finding 2025-001 We are in receipt of the Finding Required to be reported by the Uniform Guidance regarding the Reporting Compliance Requirement. Management agrees with the finding. The discrepancy in current-year reporting resulted from a computational oversight caused by...
Corrective Action Plan for Finding 2025-001 We are in receipt of the Finding Required to be reported by the Uniform Guidance regarding the Reporting Compliance Requirement. Management agrees with the finding. The discrepancy in current-year reporting resulted from a computational oversight caused by a formula error within the reporting templates. Where possible, we will add automated check figures to the reporting spreadsheets to validate data accuracy and strengthen internal review procedures. Jamie Moore, Accounting Manager, will be responsible for ensuring this is accomplished. The correction action plan will be implemented by September 30, 2026.
View Audit 390015
Finding 1176191 (2025-001)
Material Weakness 2025
Illinois Finance Authority
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
Corrective Action Plan Single Audit Finding 2025-001: Internal Controls over Allowable Costs/Activities Plan: The IFA acknowledges the importance of internal controls and appropriate segregation of duties ensuring the review and approval process for Authority financial transactions (i.e., expenditur...
Corrective Action Plan Single Audit Finding 2025-001: Internal Controls over Allowable Costs/Activities Plan: The IFA acknowledges the importance of internal controls and appropriate segregation of duties ensuring the review and approval process for Authority financial transactions (i.e., expenditures applied to corresponding grants are allowable; month-end financial entries; etc.). With recent staff additions, IFA has enhanced its internal control environment by implementing a review/authorization process to ensure the preparation and approval of journal entries (i.e., month-end, etc.) occurs in accordance of established internal controls and appropriate segregation of duties (e.g., month-end journal entries prepared by the IFA SVP-FA are reviewed and approved by the IFA Chief Operating Officer, or appropriate designee). Since manual or adjusting journal entries are information processing activities that carry higher risk, a review of journal entries after posting serve as acceptable verification control in accordance with the United States Government Accountability Office Standards for Internal Control in the Federal Government that helps ensure transactions are appropriate. These post-entry reviews represent an acceptable form of management oversight (Principle 16) and serve as an acceptable validation check (Principle 10) to confirm that entries align with supporting documentation, reconcile with expectations, and aligned with organizational directives. Month Implemented: November 2025 IFA Contact: Ms. Ximena Granda SVP – Finance & Administration xgranda@il-fa.com Office (312) 651-1362
View Audit 390009
Finding 1176190 (2025-001)
Material Weakness 2025
YWCA Delaware Inc.
DE
Internal Control / Segregation of Duties Reporting
YWCA Delaware, Inc. will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.
YWCA Delaware, Inc. will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.
View Audit 390006
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