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Corrective Action Plans

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Finding 1174791 (2025-008)
Material Weakness 2025
Clarkson College
NE
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2025-008 Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College provide all necessary employees with training, support, and sufficient time to follow College policies and federal requirements related to monthly reconciliations. Explanation of disagreem...
2025-008 Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College provide all necessary employees with training, support, and sufficient time to follow College policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College utilizes a third party service provider to service both the Nurse Student and Nurse Faculty Loan programs. Due to staff turnover and the student information system implementation of Anthology, there was inconcistency in what was has been provided for both loan programs. As of FY 2025 year-end and looking forward, the College finance team has taken the additional steps to review and reconcile the balances. In the review, it was noted that there was an issue with the uploading of date to the third party provider and the College has added additional controls in a review of data that is received by the provider as well as regular communication between the College Finance department and Financial Aid departments on any discrepencies. Name(s) of the contact person(s) responsible for corrective action: Nathan Wiegand, VP of College Finance/CFO Planned completion date for corrective action plan: Implemented in FY 2026.
View Audit 388309
Finding 1174783 (2025-007)
Material Weakness 2025
Clarkson College
NE
Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties
Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College review and strengthen its policies and procedures to ensure that all student credit balances resulting from federal funds are refunded within the required 14-day period. Explanation of disagreement...
Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College review and strengthen its policies and procedures to ensure that all student credit balances resulting from federal funds are refunded within the required 14-day period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding was from Fall of 2024. During the Fall semester of FY 25, Clarkson College experienced turnover with its financial aid department staff. From Spring 2025 on, the financial aid department now processes financial aid weekly on Monday through Wednesday each week. The student accounts team in turn runs a report for any credit balances on Thursday morning each week. Upon running the report, the student accounts team will then process and issue either a check or ACH payment refund that same day so that at most, there is a eight-day period. In addition, the College enhanced the check payment process so that the checks can be generated, printed, and mailed same-day. Name(s) of the contact person(s) responsible for corrective action: Nathan Wiegand, VP of College Finance/CFO Planned completion date for corrective action plan: Implemented in January, 2025.
View Audit 388309
Finding 1174775 (2025-006)
Material Weakness 2025
Clarkson College
NE
Student Financial Aid Reporting Significant Deficiency
Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College establish a process to ensure that all disbursement information is accurately reported to the COD system. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...
Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College establish a process to ensure that all disbursement information is accurately reported to the COD system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: It was noted in COD that a disbursement date did not match the date recorded in our Anthology system; the discrepancy was by one day. Once identified, the Financial Aid team corrected the error. Unfortunately, the correction was made outside the required 15-day window. All disbursement dates have now been updated, and we have implemented a new process to ensure that all dates in Anthology and COD align. The Financial Aid team is actively monitoring this to ensure that current and future disbursement dates consistently match providing an additional reconciliation of dates. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Implemented
View Audit 388309
Finding 1174767 (2025-005)
Material Weakness 2025
Clarkson College
NE
Student Financial Aid Eligibility Significant Deficiency
Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College implement a review process that compares enrolled credits to Pell awards to ensure all students receive the correct Pell Grant amounts. Explanation of disagreement with audit finding: There is no d...
Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College implement a review process that compares enrolled credits to Pell awards to ensure all students receive the correct Pell Grant amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There was one student in Fall 2024 who was under-awarded Pell Grant funds due to an error related to the student’s withdrawal status and the number of credits attempted. The Pell award was manually processed incorrectly based on this enrollment change. Beginning in Spring 2025, the Financial Aid team implemented a new process requiring a formal review of enrollment intensity for all students prior to determining and disbursing Pell Grant funds. This ensures that Pell awards are calculated and adjusted accurately. Additionally, the team now utilizes enrollment and Pell related reports to help identify potential changes in student enrollment and support timely, accurate award reviews. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented January, 2025.
View Audit 388309
Finding 1174759 (2025-004)
Material Weakness 2025
Clarkson College
NE
Student Financial Aid Eligibility Significant Deficiency
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure that calculations use the correct number of break days and are completed accurately and within the required timeframes. Explanation ...
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure that calculations use the correct number of break days and are completed accurately and within the required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the review period, two students did not receive their Return to Title IV (R2T4) calculations within the required 45-day timeframe. The delay occurred because the Financial Aid Office did not receive the corresponding change of registration forms from the Registrar’s Office, which is necessary to initiate the R2T4 process. To prevent recurrence, the Financial Aid Office has implemented the following corrective actions: 1. Monitoring Reports: The team now runs a student status change report to independently identify potential R2T4 cases, even if documentation has not yet been forwarded. 2. Improved Communication Workflow: Financial Aid has been added to the Registrar’s change of registration email distribution list to ensure timely notification of withdrawals, drops, and status changes. These measures strengthen internal controls, improve cross departmental communication, and ensure that all future R2T4 calculations are completed within federal timelines. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented in June 2025.
View Audit 388309
Finding 1174751 (2025-003)
Material Weakness 2025
Clarkson College
NE
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and formalize its procedures to ensure that internal controls are in place to identify and correct any inconsistencies throughout the year. Explanation of disagreement with audit finding: T...
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and formalize its procedures to ensure that internal controls are in place to identify and correct any inconsistencies throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the spring of 2025, Clarkson College made the decision to outsource majority of financial aid functions to the Higher Education Assistance Group (HEAG) due to a lack of internal controls. Since hiring HEAG in Spring 2025 to oversee our financial aid functions, Clarkson College has seen many improvements in our internal controls. Reconciliation of Direct Loans and Federal Pell Grant funds is conducted monthly by a designated Financial Aid staff member. Following completion, the reconciliation documentation is forwarded to the College Controller for independent review. Final approval is provided by the Vice President of Enrollment and Advising. A standing monthly meeting is also held between the Financial Aid and Finance teams to review reconciliation activity, address variances, and resolve any items requiring clarification. The Federal Work-Study (FWS) program is monitored and reviewed each pay period to ensure expenditures remain within authorized limits and align with student eligibility. Federal Supplemental Educational Opportunity Grant (FSEOG) and Federal Work-Study (FWS) funds are reviewed and reconciled periodically throughout each semester by a Financial Aid staff member. Upon completion of these reconciliations, supporting documentation is submitted to the College Controller for review and verification of accuracy. These procedures ensure compliance with federal regulations, promote internal control integrity, and provide appropriate oversight of all Title IV funding streams. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented Spring semester of FY 2025.
View Audit 388309
Finding 1174743 (2025-002)
Material Weakness 2025
Clarkson College
NE
Student Financial Aid Material Weakness Reporting
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its reporting procedures to ensure that student statuses are accurately reported to NSLDS, as required by federal regulations. Explanation of disagreement with audit finding:...
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its reporting procedures to ensure that student statuses are accurately reported to NSLDS, as required by federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College completed its implementation of Anthology as a new student information system (SIS) in FY 25. Enrollment reports from the new SIS are used to update the National Student Clearinghouse and thus the NSLDS. The Registrar’s Office is working with our Anthology partner to determine issues with the enrollment dates and statuses. Moving forward, the Registrar’s Office will also do an internal audit of enrollment records between the National Student Clearinghouse, NSLDS, and our internal SIS. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented in the Spring semester of FY 2025.
View Audit 388309
Finding 1174735 (2025-002)
Material Weakness 2025
Beaver Water District
AR
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
The District will review the existing capital asset listing and make changes as necessary to ensure appropriate depreciation methods are applied to capital assets currently in-service. The default settings in the capital asset management software will be reviewed to ensure ease of use in applying th...
The District will review the existing capital asset listing and make changes as necessary to ensure appropriate depreciation methods are applied to capital assets currently in-service. The default settings in the capital asset management software will be reviewed to ensure ease of use in applying the appropriate depreciation methods when placing new capital assets in-service. The District will review current control processes in place over capital asset additions to ensure application of the appropriate depreciation methods.
View Audit 388305
Finding 1174734 (2025-001)
Material Weakness 2025
Beaver Water District
AR
Procurement, Suspension & Debarment Subrecipient Monitoring
The District assessed the investment record-keeping system and created a new spreadsheet to track investment changes more easily. The new investment spreadsheet will be updated on a periodic basis to ensure recording of investment changes.
The District assessed the investment record-keeping system and created a new spreadsheet to track investment changes more easily. The new investment spreadsheet will be updated on a periodic basis to ensure recording of investment changes.
View Audit 388305
Finding 1174721 (2025-001)
Material Weakness 2025
Riverside Community Care, INC
MA
Reporting Internal Control / Segregation of Duties
Head Start – Assistance Listing No. 93.600 Recommendation: Management should review internal controls to ensure required filings are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management revi...
Head Start – Assistance Listing No. 93.600 Recommendation: Management should review internal controls to ensure required filings are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management reviews reporting deadlines to ensure timely submissions. Name(s) of the contact person(s) responsible for corrective action: Patrick Chilcott, CFO Planned completion date for corrective action plan: June 2026
View Audit 388291
Finding 1174720 (2025-004)
Material Weakness 2025
City of Watseka
IL
Procurement, Suspension & Debarment
Community Planning and Development Office of Economic Development - Congressional Grants Division – Assistance Listing No. 14.251 Recommendation: We recommend ensuring procurement procedures are complete and in accordance with Uniform Grant Guidance for any federal purchases. These procedures should...
Community Planning and Development Office of Economic Development - Congressional Grants Division – Assistance Listing No. 14.251 Recommendation: We recommend ensuring procurement procedures are complete and in accordance with Uniform Grant Guidance for any federal purchases. These procedures should include verifying vendors or contractors are not suspended or debarred from doing business, prior to contracting with them, and maintaining documentation of this. The City should consider adding a Federal Procurement Checklist that covers the applicable Uniform Guidance requirements that should be completed when making purchases and retained with other procurement documents. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will consider adding a Federal Procurement Checklist that covers the applicable Uniform Guidance requirements that should be completed when making purchases and retained with other procurement documents. Name(s) of the contact person(s) responsible for corrective action: Benny Marcier, Mayor at 815-432-2711 Planned completion date for corrective action plan: April 30, 2026
View Audit 388290
Finding 1174707 (2025-004)
Material Weakness 2025
Lutheran Child and Family Services of Illinois
IL
Allowable Costs / Cost Principles § 200.403
Recommendation: CLA recommends the Agency follow established policies to maintain supporting documentation for expenses incurred including their review and approval. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: We ha...
Recommendation: CLA recommends the Agency follow established policies to maintain supporting documentation for expenses incurred including their review and approval. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: We have established a policy to maintain our supporting documentation in our expense management software. We lost our access to Concur when we terminated the contract in March 2025. This finding is related to the Concur system, which we have no access to. Going forward we have the Ramp expense management software that retains all the relevant supporting documentation. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Completed as of January 1, 2025 for all future transactions, implemented via Ramp Software.
View Audit 388267
Finding 1174706 (2025-003)
Material Weakness 2025
Lutheran Child and Family Services of Illinois
IL
Significant Deficiency Internal Control / Segregation of Duties
Recommendation: CLA recommends the Agency follow its prescribed policy of supervisors performing and documenting their approval of the documentation of employees' time and effort. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to ...
Recommendation: CLA recommends the Agency follow its prescribed policy of supervisors performing and documenting their approval of the documentation of employees' time and effort. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: We have revised our policy and procedures to make sure that all employees and supervisors are required to approve their timesheet and a follow-up from our HR department will ensure that we have established compliance with this finding. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately
View Audit 388267
Finding 1174705 (2025-002)
Material Weakness 2025
Lutheran Child and Family Services of Illinois
IL
Procurement, Suspension & Debarment Significant Deficiency § 200.212 § 200.318
Recommendation: CLA recommends the Agency update its procurement policy to include procedures that a vendor be verified as not being debarred, suspended, or excluded and documentation maintained to support the determination. Explanation of disagreement with audit finding: There is no disagreement wi...
Recommendation: CLA recommends the Agency update its procurement policy to include procedures that a vendor be verified as not being debarred, suspended, or excluded and documentation maintained to support the determination. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is committed to following the procurement process and requirements outlined within the policies and procedures. The Agency plans to revise current procurement policy to have a process for debarred, suspended, or excluded and documentation maintained to support the determination. All procurement will be monitored through the Sage Intacct and Ramp system, which has already been implemented. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately
View Audit 388267
Finding 1174704 (2025-001)
Material Weakness 2025
Lutheran Child and Family Services of Illinois
IL
Procurement, Suspension & Debarment Significant Deficiency
Recommendation: CLA recommends the Agency maintain an audit trail for all procurements. This can be done electronically for efficiency. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is committed to followin...
Recommendation: CLA recommends the Agency maintain an audit trail for all procurements. This can be done electronically for efficiency. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is committed to following the procurement process and requirements outlined within the policies and procedures. The Agency plans to revise current procurement policy to have a process for the maintenance of documentation related to procurement determinations. All procurement will be monitored through the Sage Intacct and Ramp system, which has already been implemented. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately
View Audit 388267
Finding 1174660 (2025-002)
Material Weakness 2025
Shenandoah Area Agency on Aging, INC
VA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Management agrees with the finding. Management plans to implement a process to ensure that the AMR report will be submitted accurately. If the Federal Audit Clearinghouse has questions regarding this plan, please call Cindy Donaldson, Director of Finance, at 540-635-7141.
Management agrees with the finding. Management plans to implement a process to ensure that the AMR report will be submitted accurately. If the Federal Audit Clearinghouse has questions regarding this plan, please call Cindy Donaldson, Director of Finance, at 540-635-7141.
View Audit 388226
Finding 1174654 (2025-002)
Material Weakness 2025
North Sweetwater Water and Sewer District
WY
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
The NSWSD Board will include motions and votes pertaining to the approval of federal funding requests in their Meeting Minutes to ensure all Uniform Guidance regulations, relating to allowability, accuracy, and proper authorization of federal expenditure requests, are performed in accordance with fe...
The NSWSD Board will include motions and votes pertaining to the approval of federal funding requests in their Meeting Minutes to ensure all Uniform Guidance regulations, relating to allowability, accuracy, and proper authorization of federal expenditure requests, are performed in accordance with federal regulations.
View Audit 388204
Finding 1174653 (2025-001)
Material Weakness 2025
North Sweetwater Water and Sewer District
WY
Procurement, Suspension & Debarment
The North Sweetwater Water and Sewer District (NSWSD) Board will prepare and adopt written policies and procedures by July 2026, to ensure that all Uniform Guidance regulations, relating to SAM.gov debarment and suspension, are performed in accordance with federal regulations and reviewed on a regul...
The North Sweetwater Water and Sewer District (NSWSD) Board will prepare and adopt written policies and procedures by July 2026, to ensure that all Uniform Guidance regulations, relating to SAM.gov debarment and suspension, are performed in accordance with federal regulations and reviewed on a regular basis.
View Audit 388204
Finding 1174652 (2025-001)
Material Weakness 2025
Lifeworks, Inc. and Affiliates
MA
HUD Housing Programs Cash Management
The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. A. Current Findings on the Schedule of Findings and Recommendations 1. Finding 2025-001 - Residual receipts deposits no...
The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. A. Current Findings on the Schedule of Findings and Recommendations 1. Finding 2025-001 - Residual receipts deposits not made timely - Significant Deficiency Federal Program Name: Project-Based Rental Assistance - Section 8 Project Based Cluster Assistance Listing Number: 14.195 Federal Award Identfication Number and Year: MA06T831033-25Z, MA06T791016-25Z. Program year - 2025. a. Issue: During the year ended June 30, 2025, management did not make the required residual receipts reserve deposit in the amount of $34,811, within 90 days of June 30, 2024 as required by HUD. The residual receipts amount was deposited in October 2025. b. Recommendation: Management should establish internal controls and procedures to ensure that required residual receipts reserve deposits are made timely. c. Action taken: Management agrees with the finding and has implemented controls to ensure the residual receipts deposits are timely made within 90 days of year end. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations No prior year audit findings identified.
View Audit 388195
Finding 1174650 (2025-002)
Material Weakness 2025
City of Ansonia, Connecticut
CT
Reporting
An implementation system needs to be put in place to account for vacancies in key financial positions. We recommend overlapping hiring in key positions and cross-training of individuals to allow for the regular reconciliation process to take place even though the Business Manager position is vacant....
An implementation system needs to be put in place to account for vacancies in key financial positions. We recommend overlapping hiring in key positions and cross-training of individuals to allow for the regular reconciliation process to take place even though the Business Manager position is vacant. We also recommend that a policy and procedure manual be completed and utilized.
View Audit 388193
Finding 1174641 (2025-002)
Material Weakness 2025
Big Beaver Falls Area School District
PA
Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs
The District recognizes the limited staff in the Business Office makes segregating duties virtually impossible. The Board does rely on the Business Manager to keep them updated on the financial state of the District and, due to financial constraints, does not intend to increase staffing at this time...
The District recognizes the limited staff in the Business Office makes segregating duties virtually impossible. The Board does rely on the Business Manager to keep them updated on the financial state of the District and, due to financial constraints, does not intend to increase staffing at this time.
View Audit 388144
Finding 1174634 (2025-003)
Material Weakness 2025
City of Salem School District
NJ
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.320
The School District should be in compliance with the NJ DOE purchasing guidelines. The School District will make every attempt to follow the guidelines and protocols for every purchase. School Business Administrator. 2025-2026 fiscal year.
The School District should be in compliance with the NJ DOE purchasing guidelines. The School District will make every attempt to follow the guidelines and protocols for every purchase. School Business Administrator. 2025-2026 fiscal year.
View Audit 388138
Finding 1174631 (2025-002)
Material Weakness 2025
City of Salem School District
NJ
Cash Management Reporting Internal Control / Segregation of Duties
The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursements request, etc. School Business Administrator / Asst. School Business Administrator. 2025-2026 Fi...
The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursements request, etc. School Business Administrator / Asst. School Business Administrator. 2025-2026 Fiscal year.
View Audit 388138
Finding 1174612 (2025-001)
Material Weakness 2025
Stovall Housing Corporation Stovall Terrace
CA
Eligibility HUD Housing Programs
Corrective Action Plan
Corrective Action Plan
View Audit 388121
Finding 1174612 (2025-001)
Material Weakness 2025
Stovall Housing Corporation Stovall Terrace
CA
Eligibility HUD Housing Programs
Action:
Action:
View Audit 388121
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