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Corrective Action Plans

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Finding 1167756 (2025-006)
Material Weakness 2025
Joint School District No. 28-J of the Counties of Adams and Arapahoe
CO
Student Financial Aid Subrecipient Monitoring Material Weakness
Condition: The institution did not reimburse students with credit balances within 14 days of the balance being posted to their student ledger. Planned Corrective Action: The School District will strengthen its procedures to ensure all student credit balances are identified and refunded within the re...
Condition: The institution did not reimburse students with credit balances within 14 days of the balance being posted to their student ledger. Planned Corrective Action: The School District will strengthen its procedures to ensure all student credit balances are identified and refunded within the required 14-day timeframe. Staff will receive training on the updated process, and the District will implement regular monitoring to verify timely issuance of refunds going forward. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: June 30, 2026
View Audit 379034
Finding 1167755 (2025-005)
Material Weakness 2025
Joint School District No. 28-J of the Counties of Adams and Arapahoe
CO
Student Financial Aid Material Weakness
Condition: The institution’s policy maintains that any unchased check must be returned to the State of Colorado after the financial statement year-end to the Great Colorado Payback program and does not include a carve-out for uncashed Title IV aid checks. Planned Corrective Action: The School Distri...
Condition: The institution’s policy maintains that any unchased check must be returned to the State of Colorado after the financial statement year-end to the Great Colorado Payback program and does not include a carve-out for uncashed Title IV aid checks. Planned Corrective Action: The School District will revise its policy to ensure uncashed Title IV aid checks are returned to the U.S. Department of Education in accordance with federal regulations, rather than to the State of Colorado. The updated policy will include a specific carve-out for Title IV funds, and staff will be trained on the revised procedures to ensure accurate handling and timely returns. Contact Person Responsible for corrective action: Lisa Bollers Anticipated Completion Date: June 30, 2026
View Audit 379034
Finding 1167754 (2025-004)
Material Weakness 2025
Joint School District No. 28-J of the Counties of Adams and Arapahoe
CO
Student Financial Aid Eligibility Material Weakness
Condition: The School District does not calculate or process any post-withdrawal disbursements for students that have withdrawn from the institution. Planned Corrective Action: The School District has implemented procedures to ensure post-withdrawal disbursements are calculated and processed in acco...
Condition: The School District does not calculate or process any post-withdrawal disbursements for students that have withdrawn from the institution. Planned Corrective Action: The School District has implemented procedures to ensure post-withdrawal disbursements are calculated and processed in accordance with federal Return of Title IV (R2T4) requirements. Staff have been trained to identify eligible students, complete the required calculations, and issue timely notifications and disbursements. The School District will also conduct periodic reviews to ensure that all post-withdrawal disbursements are consistently met. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: October 2025
View Audit 379034
Finding 1167753 (2025-003)
Material Weakness 2025
Joint School District No. 28-J of the Counties of Adams and Arapahoe
CO
Student Financial Aid Material Weakness Reporting
Condition: The School District did not report the status changes of certain students to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The School District will update its procedures to ensure all student status changes are reported to NSLDS accurately a...
Condition: The School District did not report the status changes of certain students to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The School District will update its procedures to ensure all student status changes are reported to NSLDS accurately and within required federal timelines. Staff responsible for reporting will be retrained on the updated process and monitoring requirements. The School District will also implement a periodic internal review to verify the timely and accurate submission of information going forward. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: June 30, 2026
View Audit 379034
Finding 1167752 (2025-002)
Material Weakness 2025
Joint School District No. 28-J of the Counties of Adams and Arapahoe
CO
Student Financial Aid Eligibility Material Weakness
Condition: The School District did not utilize the cost of attendance when determining the maximum amount of aid a student is eligible to receive. The School District also does not maintain updated cost of attendance calculations for its programs. Planned Corrective Action: The School District will ...
Condition: The School District did not utilize the cost of attendance when determining the maximum amount of aid a student is eligible to receive. The School District also does not maintain updated cost of attendance calculations for its programs. Planned Corrective Action: The School District will implement procedures to ensure the cost of attendance (COA) is used when determining each student’s maximum eligible aid in accordance with federal requirements. The District will also develop and maintain updated COA calculations for all programs and review them annually. Staff will be trained on these processes to ensure accurate and compliant aid determinations moving forward. Contact Person Responsible for corrective action: Mary Cooper Anticipated Completion Date: June 30, 2026
View Audit 379034
Finding 1167751 (2025-001)
Material Weakness 2025
Joint School District No. 28-J of the Counties of Adams and Arapahoe
CO
Student Financial Aid Material Weakness
Condition: The School Districts awarded aid to students using the full-time, three-quarter time, half-time, etc, schedule and improperly recorded students under a credit program versus appropriately recording them under a clock hour program, for which students would have been considered full-time in...
Condition: The School Districts awarded aid to students using the full-time, three-quarter time, half-time, etc, schedule and improperly recorded students under a credit program versus appropriately recording them under a clock hour program, for which students would have been considered full-time in their enrollment status if they did not attend less than half-time. Planned Corrective Action: The School District has revised its policies to ensure students in clock-hour programs are correctly classified and awarded according to federal requirements. As a result, we are now awarding full aid to all eligible students based on proper enrollment status determinations. Staff have been retrained on the updated procedures to ensure ongoing compliance. Contact Person Responsible for corrective action: Amy Beruan Anticipated Completion Date: November 2025
View Audit 379034
Finding 1167745 (2025-002)
Material Weakness 2025
Brunswick County
NC
Eligibility Internal Control / Segregation of Duties
None reported Finding: 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2025 ...
None reported Finding: 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2025 Section II - Financial Statement Findings Corrective Actions for Findings 2025-001 and 2025-002 also apply to State requirements and State Awards. Sally Strickland, Medicaid Program Manager, and Robby Hall, Director of Social Services There will be training, additional case studies, a checklist sheet, and a knowledge test for the relevant programs. Sally Strickland, Medicaid Program Manager, and Robby Hall, Director of Social Services There will be training, additional case studies, a checklist sheet, and a knowledge test for the relevant programs. Training and additional case reads were started in November 2025. The agency will continue to complete additional training with individuals case workers as needed. Section IV - State Award Findings and Question Costs Training and additional case reads were started in August 2025. The agency will continue to complete additional training with individuals case workers as needed. 195
View Audit 379011
Finding 1167744 (2025-001)
Material Weakness 2025
Brunswick County
NC
Eligibility Internal Control / Segregation of Duties
None reported Finding: 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2025 ...
None reported Finding: 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2025 Section II - Financial Statement Findings Corrective Actions for Findings 2025-001 and 2025-002 also apply to State requirements and State Awards. Sally Strickland, Medicaid Program Manager, and Robby Hall, Director of Social Services There will be training, additional case studies, a checklist sheet, and a knowledge test for the relevant programs. Sally Strickland, Medicaid Program Manager, and Robby Hall, Director of Social Services There will be training, additional case studies, a checklist sheet, and a knowledge test for the relevant programs. Training and additional case reads were started in November 2025. The agency will continue to complete additional training with individuals case workers as needed. Section IV - State Award Findings and Question Costs Training and additional case reads were started in August 2025. The agency will continue to complete additional training with individuals case workers as needed. 195
View Audit 379011
Finding 1167743 (2025-002)
Material Weakness 2025
Whispering Hope, Inc.
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON JANUARY 7, 2025.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON JANUARY 7, 2025.
View Audit 379003
Finding 1167742 (2025-001)
Material Weakness 2025
Whispering Hope, Inc.
LA
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $7,200. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $7,200. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
View Audit 379003
Finding 1167739 (2025-004)
Material Weakness 2025
Marissa Community Unit School District No. 40
IL
Reporting
Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Ma...
Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting. Anticipated Date of Completion: June 30, 2026
View Audit 378982
Finding 1167738 (2025-003)
Material Weakness 2025
Marissa Community Unit School District No. 40
IL
Allowable Costs / Cost Principles Reporting
Condition: The District reported expenses on the IDEA Flow Through excpenditure report that were claimed in another grant. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submiting. Management Response: The District will re...
Condition: The District reported expenses on the IDEA Flow Through excpenditure report that were claimed in another grant. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submiting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports. Anticipated Date of Completion: June 30, 2026
View Audit 378982
Finding 1167737 (2025-002)
Material Weakness 2025
Marissa Community Unit School District No. 40
IL
Reporting Internal Control / Segregation of Duties
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employe, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to ...
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employe, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2026
View Audit 378982
Finding 1167736 (2025-001)
Material Weakness 2025
Marissa Community Unit School District No. 40
IL
Reporting
Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Ma...
Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting. Anticipated Date of Completion: June 30, 2026
View Audit 378982
Finding 1167735 (2025-003)
Material Weakness 2025
Unified School District of Antigo
WI
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
2025 – 003 Suspension and Debarment – Assistance Listing Number 10.553, 10.555, 10.559 Recommendation: CLA recommends the District follow their suspension and debarment policy which includes vendor verification prior to entering into a contract for suspension and debarment for covered transactions. ...
2025 – 003 Suspension and Debarment – Assistance Listing Number 10.553, 10.555, 10.559 Recommendation: CLA recommends the District follow their suspension and debarment policy which includes vendor verification prior to entering into a contract for suspension and debarment for covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will review its policy related to suspension and debarment and is reviewing procedure to ensure requirements are consistently followed. Name(s) of the contact person(s) responsible for corrective action: Kelly Fassbender Planned completion date for corrective action plan: June 30, 2026
View Audit 378976
Finding 1167728 (2025-001)
Material Weakness 2025
Habitat for Humanity of Greater Nashville
TN
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2025-001 – Significant Deficiency over Internal Controls related to Debarment Compliance – ARA – 21.027 Recommendation: Habitat should have the required certifications completed annually to ensure compliance with regulations and adherence to internal policies. Corrective Action: We have alre...
Finding 2025-001 – Significant Deficiency over Internal Controls related to Debarment Compliance – ARA – 21.027 Recommendation: Habitat should have the required certifications completed annually to ensure compliance with regulations and adherence to internal policies. Corrective Action: We have already implemented procedures to ensure the certifications are signed. Commencing in October 2024 we began taking steps to implement our corrective action plan. In 2025 we performed internal audits to ensure compliance and significant effort has been made to ensure the proper documentation is obtained and retained. Going forward we will continue to educate and train those involved with these processes and perform internal audits to ensure processes are functioning as designed. Personnel Responsible for Corrective Action: Shelly Dillow, SVP of Accounting and Finance and Paul Harvey, SVP of Construction Anticipated Completion Date for Corrective Action: The Corrective Action has already been implemented as of the date of this report. If there are questions regarding this corrective action plan, please call Shelly Dillow, SVP of Accounting and Finance, at (615) 942-1264. Sincerely, Habitat for Humanity of Greater Nashville Shelly Dillow, SVP of Accounting and Finance Paul Harvey, SVP of Construction
View Audit 378974
Finding 1167727 (2025-002)
Material Weakness 2025
The Road Home
UT
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Management agrees with the finding. The weakness occurred due to the implementation of a change in the accrual process not initially being fully documented as an additional task in the billing workflow. Our corrective action plan is as follows: • Rectify the financial impact of the identified duplic...
Management agrees with the finding. The weakness occurred due to the implementation of a change in the accrual process not initially being fully documented as an additional task in the billing workflow. Our corrective action plan is as follows: • Rectify the financial impact of the identified duplicated cost (which is isolated to a single billing period) via a billing adjustment to ensure the net reimbursement of program expenses by the relevant funder is accurate. • Document the rationale for the payroll accrual and its subsequent reversal, and the individual steps required at each stage of the billing and review processes. The CFO, Controller and Grant Billing Manager are responsible for implementing this action plan which will be complete by end of December 2025. In the interim, the payroll accrual and reversal process is being subject to particular and focused review during the monthly billing process to ensure compliance while we implement the long-term plan.
View Audit 378969
Finding 1167726 (2025-001)
Material Weakness 2025
Merrimack College
MA
Student Financial Aid Special Tests & Provisions Eligibility
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the in...
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves of absence. It is the institution’s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (“NSLDS”). (NSLDS Enrollment Reporting Guide November 2022, and 34 CFR 685.309(b)) Condition Of the twelve students selected for enrollment reporting testing, eleven students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The College concurs with the finding. The College will continue to remain vigilant in its oversight over timely communication of enrollment reporting detail to NSLDS. In both instances, the data we had sent to the National Student Clearinghouse (NSC) was not received by NSLDS in a timely fashion. We will review our reporting schedule and make the appropriate changes to our reporting timeline to ensure the data we report to the NSC is subsequently received by NSLDS within regulations. Names of Contact Person Responsible for Corrective Action: Annette MacMullin, Director of Financial Aid Anticipated Completion Date: September 18, 2025
View Audit 378966
Finding 1167669 (2025-001)
Material Weakness 2025
South Central Cooperative
SD
Internal Control / Segregation of Duties Material Weakness Reporting
The South Central Cooperative Direcctor, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for interna...
The South Central Cooperative Direcctor, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. The Cooperative has developed policies to help monitor the lack of segregatin of duties, but due to the size of the Cooperative it is not feasible, or fiscally responsible to implement anything else at this time. The Cooperative will continue to follow the controls currently in place.
View Audit 378949
Finding 1167667 (2025-003)
Material Weakness 2025
Utah Association of Conservation Districts
UT
Reporting
The reports in question will be submitted on time in the future. UACD discussed the timing of reports with the grantor, and they were not concerned with the timing of reports as the reports were completed prior to the submitting of a claim reimbursement and the portal due date is wrong for certain r...
The reports in question will be submitted on time in the future. UACD discussed the timing of reports with the grantor, and they were not concerned with the timing of reports as the reports were completed prior to the submitting of a claim reimbursement and the portal due date is wrong for certain reports, however UACD will be conscious of the actual due date according to the statement of work (SOW).
View Audit 378919
Finding 1167666 (2025-002)
Material Weakness 2025
Utah Association of Conservation Districts
UT
Cash Management
Funds beyond actual expenses will be credited to the grant on the next claim request. UACD has discussed the mistake with the grantor and they have agreed to this action.
Funds beyond actual expenses will be credited to the grant on the next claim request. UACD has discussed the mistake with the grantor and they have agreed to this action.
View Audit 378919
Finding 1167665 (2025-004)
Material Weakness 2025
Town of North Haven, Connecticut
CT
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303
Allowable Costs - Special Education Cluster (IDEA) (Significant Deficiency - Other Matter) Description of Finding 1 employee’s pay rate was not updated to reflect the new fiscal year 2025 collective bargaining agreement for their specific union after its implementation in December 2024. Although ret...
Allowable Costs - Special Education Cluster (IDEA) (Significant Deficiency - Other Matter) Description of Finding 1 employee’s pay rate was not updated to reflect the new fiscal year 2025 collective bargaining agreement for their specific union after its implementation in December 2024. Although retroactive pay for hours worked prior to ratification was correctly calculated and paid, the payroll system continued using the prior contract’s rate for all subsequent pay periods through the end of the school year. This occurred due to a failure in the payroll update process following contract implementation. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Board of Education will implement additional controls over payroll updates and establish a documented process for updating pay rates immediately after contract ratification. Additionally, review and verification of rate changes, along with periodic reconciliation against approved salary schedules or union agreements, should be performed to ensure accuracy and compliance. Name of Contact Person Christian Strickland, BOE Chief Operating Officer Projected Completion Date June 30, 2025
View Audit 378913
Finding 1167661 (2025-003)
Material Weakness 2025
Town of North Haven, Connecticut
CT
Procurement, Suspension & Debarment § 200.318 § 200.326
Procurement - Special Education Cluster (IDEA) (Significant Deficiency) Description of Finding The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. The Board of Education failed to solicit written quotations (in nonc...
Procurement - Special Education Cluster (IDEA) (Significant Deficiency) Description of Finding The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. The Board of Education failed to solicit written quotations (in noncompliance with federal UG for procurements over $10,000) related to a contract paid under the grant. Under local policy, sealed bids should have been obtained for a competitive procurement over $25,000. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Board of Education will review its procurement processes to ensure they comply with local policies and federal guidance. Name of Contact Person Christian Strickland, BOE Chief Operating Officer Projected Completion Date June 30, 2025
View Audit 378913
Finding 1167657 (2025-002)
Material Weakness 2025
Town of North Haven, Connecticut
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
Reporting - Community Development Block Grants - Non-Entitlement (Significant Deficiency - Other Matter) Description of Finding The Town must adhere to the reporting submission deadlines established in its agreement with the State of Connecticut. The Town is required to submit the CT DOH Form S-730 ...
Reporting - Community Development Block Grants - Non-Entitlement (Significant Deficiency - Other Matter) Description of Finding The Town must adhere to the reporting submission deadlines established in its agreement with the State of Connecticut. The Town is required to submit the CT DOH Form S-730 for each six-month period during the project. The Town did not submit the required report for the period 7/1/2024-12/31/2024 on a timely basis. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Town will review its reporting processes and related controls to ensure that all grantor required forms are timely filed. Name of Contact Person Richard Monico, Director of Administration/Procurement Projected Completion Date June 30, 2025
View Audit 378913
Finding 1167656 (2025-001)
Material Weakness 2025
Cornbelt Educational Cooperative
SD
Internal Control / Segregation of Duties Material Weakness
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financiall...
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the Internal controls. The Administration and Advisory Board is aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
View Audit 378911
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