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Corrective Action Plans

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Finding 1173325 (2025-002)
Material Weakness 2025
Harmony Area School District
PA
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Action Taken: Management agrees with the recommendations. The unique situation with the COVID-19 funding, coupled with shifts in the business manager’s duties over the last few years and the staff retirement has resulted in grant report filings becoming a lower priority. The management team will wor...
Action Taken: Management agrees with the recommendations. The unique situation with the COVID-19 funding, coupled with shifts in the business manager’s duties over the last few years and the staff retirement has resulted in grant report filings becoming a lower priority. The management team will work together and will resume management team meetings to determine and monitor the duties for which each is responsible. Strides have been made in this regard, as the principals have become involved in Federal program training, budgeting, and scheduling. Although the aforementioned report submissions are delinquent and funding was suspended, some filings have been completed, and certain payments have been received and others are forthcoming. However, management will begin to gradually involve the new business office employee in grant reporting to improve on compliance with grant reporting requirements. Proposed Completion Date: June 30, 2026
View Audit 386901
Finding 1173320 (2025-001)
Material Weakness 2025
Art in Motion
IL
Procurement, Suspension & Debarment School Nutrition Programs § 200.318 § 200.319 § 200.320
The organization will revise and reinforce its procurement policies to ensure compliance with 2 CFR 200.318–200.320. Staff involved in procurement will receive training in federal procurement standards, including competitive bidding and documentation requirements. Internal controls will be strengthe...
The organization will revise and reinforce its procurement policies to ensure compliance with 2 CFR 200.318–200.320. Staff involved in procurement will receive training in federal procurement standards, including competitive bidding and documentation requirements. Internal controls will be strengthened to ensure consistent application of procedures and oversight. Anticipated Completion Date: January 31, 2026. Responsible Contact Person: Alfred D. Ivy, Director of Business Affairs & Operations.
View Audit 386895
Finding 1173317 (2025-001)
Material Weakness 2025
San Angelo Independent School District
TX
Special Tests & Provisions Student Financial Aid Significant Deficiency
Finding 2025-001 Special Tests and Provisions – Participation of Private School Children Finding Summary: The District failed to conduct timely consultations with private school officials regarding the implementation of the Stronger Connections Grant. Responsible Individuals: Dr. Farrah Gomez, Deput...
Finding 2025-001 Special Tests and Provisions – Participation of Private School Children Finding Summary: The District failed to conduct timely consultations with private school officials regarding the implementation of the Stronger Connections Grant. Responsible Individuals: Dr. Farrah Gomez, Deputy Superintendent of Academics and School Leadership Corrective Action Plan: The District will establish and implement written procedures to ensure annual consultation meetings with private school officials for all grants under the Title IV program. Additionally, the District will consult with TEA to determine next steps regarding the Stronger Connections Grant. Anticipated Completion Date: January 2026
View Audit 386886
Finding 1173316 (2025-001)
Material Weakness 2025
St. Monica's Home
NE
Allowable Costs / Cost Principles § 200.430
Significant Deficiency in Internal Controls over Compliance for Allowable Costs/Cost Principles Finding Summary: The Organization did not maintain documentation to support payroll timesheet approvals. Responsible Individuals: Danielle Smith, Executive Director Corrective Action Plan: Payroll procedu...
Significant Deficiency in Internal Controls over Compliance for Allowable Costs/Cost Principles Finding Summary: The Organization did not maintain documentation to support payroll timesheet approvals. Responsible Individuals: Danielle Smith, Executive Director Corrective Action Plan: Payroll procedures will be updated to incorporate this process and the Organization will maintain documentation of payroll timecard approval to support payroll amounts allocated to the federal award. Anticipated Completion Date: June 2026
View Audit 386880
Finding 1173315 (2025-003)
Material Weakness 2025
BLOOMINGDALE UTILITY DISTRICT OF SULLIVAN COUNTY
TN
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
The Utility will review and write a more detailed version of procurement policies to ensure complete and continuous compliance with the requirement in the Uniform Guidance
The Utility will review and write a more detailed version of procurement policies to ensure complete and continuous compliance with the requirement in the Uniform Guidance
View Audit 386872
Finding 1173311 (2025-001)
Material Weakness 2025
Cerritos Community College District
CA
Subrecipient Monitoring Special Tests & Provisions Student Financial Aid
Views of Responsible Officials and Corrective Action Plan The District agrees with the finding and will implement procedures that will ensure Returns of Title IV funds are returned no later than 45 days after that date the College determines the student has withdrew.
Views of Responsible Officials and Corrective Action Plan The District agrees with the finding and will implement procedures that will ensure Returns of Title IV funds are returned no later than 45 days after that date the College determines the student has withdrew.
View Audit 386844
Finding 1173296 (2025-003)
Material Weakness 2025
City of Lawton
OK
Procurement, Suspension & Debarment § 200.318 § 200.326
The Organization concurs with the finding and is reviewing procurement policies to ensure adequate documentation is maintained.
The Organization concurs with the finding and is reviewing procurement policies to ensure adequate documentation is maintained.
View Audit 386837
Finding 1173293 (2025-002)
Material Weakness 2025
Senior Citizens Housing Development Corporation of Bell
FL
HUD Housing Programs Eligibility Reporting
FINDING No. 2025-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure tenant eligibility is verified in a timely manner and tenant files are properly maintained. Action Taken: Staff training has been provided with additional HU...
FINDING No. 2025-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure tenant eligibility is verified in a timely manner and tenant files are properly maintained. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 386834
Finding 1173292 (2025-001)
Material Weakness 2025
Senior Citizens Housing Development Corporation of Bell
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral ...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2024 through June 30, 2025 The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should refund security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. A system glitch caused the delay.
View Audit 386834
Finding 1173291 (2025-002)
Material Weakness 2025
Framingham State University
MA
Student Financial Aid
Corrective Action Plan: To prevent this issue from recurring, we have implemented an additional data validation step during the preparation of the Graduates Only Enrollment Submission. Specifically, we will now cross-check the "last date of attendance" field for all graduating students to ensure tha...
Corrective Action Plan: To prevent this issue from recurring, we have implemented an additional data validation step during the preparation of the Graduates Only Enrollment Submission. Specifically, we will now cross-check the "last date of attendance" field for all graduating students to ensure that it aligns with the official last day of the term, as defined by the academic calendar. In this case, the correct date should have been December 20, 2024; however, the file incorrectly populated the field with December 23, 2024. We are reviewing the logic in the data generation process to identify and correct the source of the discrepancy. Moving forward, the Registrar’s Office will confirm this date field prior to each submission to the Clearinghouse to ensure compliance with NSLDS requirements. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented as of October 2025. Contact Person: Caitlin Laurie, Director of Financial Aid Mark Powers, Registrar
View Audit 386833
Finding 1173289 (2025-001)
Material Weakness 2025
Framingham State University
MA
Student Financial Aid Reporting
Corrective Action Plan: The individual did not have a social security number (“SSN”) on file in Banner. As a result, although the enrollment data was transmitted to the National Student Clearinghouse, the missing SSN went unnoticed until June 2025, when materials were being gathered for the audit. T...
Corrective Action Plan: The individual did not have a social security number (“SSN”) on file in Banner. As a result, although the enrollment data was transmitted to the National Student Clearinghouse, the missing SSN went unnoticed until June 2025, when materials were being gathered for the audit. The Director of Student Financial Aid was able to locate the student’s SSN in PowerFaids and provide it accordingly. We then manually updated the student’s Fall 2024 and Spring 2025 enrollment data in NSLDS to ensure their record was complete. To help prevent this type of issue in the future, both the Registrar and Director of Student Financial Aid have implemented a process that compares missing or potentially incorrect SSNs in Banner against the data in PowerFaids. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented as of October 2025. Contact Person: Caitlin Laurie, Director of Financial Aid Mark Powers, Registrar
View Audit 386833
Finding 1173281 (2025-001)
Material Weakness 2025
Black Hills Community Economic Development, Inc.
SD
Reporting
Finding No. 2025-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial st...
Finding No. 2025-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and will continue to have the independent auditor prepare the annual financial statements. Additionally, the Organization will prepare the credit loss calculation going forward. Anticipated Completion Date: Ongoing
View Audit 386815
Finding 1173275 (2025-003)
Material Weakness 2025
Southwestern Adventist University
TX
Student Financial Aid Eligibility
Corrective Action: See above corrective action plan for 2025-002. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar
Corrective Action: See above corrective action plan for 2025-002. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar
View Audit 386786
Finding 1173274 (2025-002)
Material Weakness 2025
Southwestern Adventist University
TX
Student Financial Aid Eligibility Special Tests & Provisions
Corrective Action: To prevent future occurrences of PELL and Direct Loans award findings identifying students not enrolled, withdrawn, and over-awarded aid. • Staff Training o Additional training sessions will be conducted for Student Finance staff to enhance understanding of awarding rules and syst...
Corrective Action: To prevent future occurrences of PELL and Direct Loans award findings identifying students not enrolled, withdrawn, and over-awarded aid. • Staff Training o Additional training sessions will be conducted for Student Finance staff to enhance understanding of awarding rules and system functionality. o Training will focus on identifying and correcting over-awarding scenarios before disbursement. • System Monitoring o Regular audits of the Ellucian System will be performed to ensure continued accuracy in aid calculations and refund processing. • Policy Enforcement o A formal policy will be adopted requiring aid disbursement only after census verification. o Exception will be documented and reviewed by the Vice President of Financial Administration. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar Completion Date: To be completed by March 1, 2026
View Audit 386786
Finding 1173272 (2025-001)
Material Weakness 2025
Southwestern Adventist University
TX
Student Financial Aid Special Tests & Provisions Reporting
The 2023-24 Single Audit identified 12 delinquent NSLDS reports for the 2023-24 academic year, with delays ranging from 180 to 459 days. The 2024-25 Single Audit showed improvement, with only 5 of 9 reports filed late for the 2024-25 academic year, and delays reduced to 80-155 days. Corrective Actio...
The 2023-24 Single Audit identified 12 delinquent NSLDS reports for the 2023-24 academic year, with delays ranging from 180 to 459 days. The 2024-25 Single Audit showed improvement, with only 5 of 9 reports filed late for the 2024-25 academic year, and delays reduced to 80-155 days. Corrective Action: To prevent future occurrences of missed NSLDS reporting, the following steps have been implemented: • Cleanup of Past Delinquencies o All outstanding 2024-25 reports have been reviewed and submitted by October 3, 2025. o A reconciliation audit will be conducted to ensure all NSLDS records match institutional data. • Process Improvement o Implemented a centralized calendar with automated reminders for NSLDS reporting deadlines. o Established monthly reconciliation between internal Student Information System and NSLDS data. • Staffing and Training o The registrar is the primary reporting coordinator to the National Student Clearinghouse, with support from both Student Financial Services and ITS. o A standard operating procedure (SOP) has been documented to guide future reporting efforts. • Management Oversight o The Vice President for Academic Administration and ITS must also ensure that all these processes and departments are working to ensure the student data is being reported correctly and on-time. We are confident that these measures will address the issue of failure to report to the NSC and ensure full compliance with NSLDS reporting requirements in the future. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar Completion Date: October 3, 2025
View Audit 386786
Finding 1173270 (2025-002)
Material Weakness 2025
Wyalusing Area School District
PA
Internal Control / Segregation of Duties
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Year ended June 30, 2025 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both p...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Year ended June 30, 2025 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information
View Audit 386783
Finding 1173250 (2025-001)
Material Weakness 2025
College of Eastern Idaho
ID
Student Financial Aid
Finding 2025-001 Incorrect NSLDS Reporting: The examination disclosed 1 student, out of 25 student files tested, in which NSLDS was not updated within the 60-daytimeframe of their status change. The student graduated on May 9, 2025 but the status change was not certified until September 5, 2025. Cor...
Finding 2025-001 Incorrect NSLDS Reporting: The examination disclosed 1 student, out of 25 student files tested, in which NSLDS was not updated within the 60-daytimeframe of their status change. The student graduated on May 9, 2025 but the status change was not certified until September 5, 2025. Corrective Action Plan The College of Eastern Idaho Financial Aid Office and Registrar Office acknowledges the NSLDS reporting finding. Our corrective action plan will strengthen oversight procedures to ensure all student enrollment status changes are reported accurately and within the required 60-day timeframe. The Registrar's Office will implement a formalized reporting schedule with National Student Clearinghouse (NSC), to address enrollment changes occurring during non-standard reporting periods such as summer terms. In addition, the Registrar's Office will designate and train a second staff member authorized to report enrollment information to NSC as needed to ensure continuity and timely reporting. Person(s) Responsible: Raquel Cuevas, Tiffany Cleverly Timing for Implementation: Immediate 01.01.2026
View Audit 386746
Finding 1173247 (2025-001)
Material Weakness 2025
Eastern Connecticut Area Agency on Aging, Inc.
CT
Reporting
Finding 2025-001 Reporting Requirements Description of Finding Per the corresponding grant agreements with State of Connecticut Department of Aging and Disability Services, various financial reporting requirements on programs include monthly, quarterly and annual fiscal year-end expenditure reports....
Finding 2025-001 Reporting Requirements Description of Finding Per the corresponding grant agreements with State of Connecticut Department of Aging and Disability Services, various financial reporting requirements on programs include monthly, quarterly and annual fiscal year-end expenditure reports. The Agency did not submit October 2024, January 2025, May 2025 and September 2025 monthly expenditure reports by the prescribed deadline (i.e. 15 days after month end) or the FY 2025 annual expenditures report by the prescribed deadline (i.e. 45 days after fiscal year-end). In addition, the Agency did not submit the second or fourth quarter expenditure reports by the prescribed deadline (i.e. 15 days after month end). Statement of Concurrence Management concurs with this finding. Corrective Action While management was aware of the reporting requirements, supporting information from the Agency’s grantees is not always available to submit actual expenditure data by the prescribed deadlines. We will add additional controls to monitor the deadlines of various reporting requirements as well as request formal extensions and retain for audit purposes when necessary. Name of Contact Person Alison Dvorak, Executive Director Projected Completion Date The implemented control described above will be in operation for all future audit periods.
View Audit 386742
Finding 1173242 (2025-001)
Material Weakness 2025
Roger Williams University
RI
Student Financial Aid Reporting Special Tests & Provisions
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 Unless it expects to submit its next updated enrollment report to the Secretar...
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 Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended (CFR 685.309(b)(2)(i)). Condition Found Three students out of the 16 selected for status change testing had their status change reported to the National Student Loan Data System (“NSLDS”) outside of the maximum 60-day window. Changes were reported 5 days later than the requirement of 60 days. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University intends to report status changes within the 60-day requirement going forward. Names of Contact Person Responsible for Correction Action: Gloria Arcia, Ed.D., Executive Vice President for Finance and Administration / Chief Financial Officer Anticipated Completion Date: October 2, 2025
View Audit 386736
Finding 1173234 (2025-003)
Material Weakness 2025
Indian Town Home Association
IL
Internal Control / Segregation of Duties Significant Deficiency
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: The Organization should strengthen their record retention policy to ensure that proper support for disbursements is maintained. Explanat...
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: The Organization should strengthen their record retention policy to ensure that proper support for disbursements is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will maintain invoices for all disbursements Name(s) of the contact person(s) responsible for corrective action: Jennifer Medearis Planned completion date for corrective action plan: January 30, 2026 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jennifer Medearis at 309-356-1112.
View Audit 386709
Finding 1173233 (2025-002)
Material Weakness 2025
Indian Town Home Association
IL
Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: The Organization should ensure move-out notifications are provided to the accounting office in a timely manner to ensure the tenant's se...
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: The Organization should ensure move-out notifications are provided to the accounting office in a timely manner to ensure the tenant's security deposit is processed and refunded within 30 days of the move out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will process the related move-out notifications in a timely manner and ensure future security deposits are refunded within the required timeline. Name(s) of the contact person(s) responsible for corrective action: Jennifer Medearis Planned completion date for corrective action plan: January 30, 2026
View Audit 386709
Finding 1173232 (2025-001)
Material Weakness 2025
Indian Town Home Association
IL
Internal Control / Segregation of Duties Material Weakness
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: When a lack of segregation of duties exists, management’s and the board’s close supervision and review of accounting information are the...
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: When a lack of segregation of duties exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will continue to monitor monthly financial results and accounting information as correction is not practical. Name(s) of the contact person(s) responsible for corrective action: Jennifer Medearis Planned completion date for corrective action plan: In process
View Audit 386709
Finding 1173218 (2025-001)
Material Weakness 2025
Township of Montgomery School District
NJ
BA will create a spreadsheet in addition to the reports in systems 3000 to maintain a cafeteria balance that does not exceed (3) months average expenditures.
BA will create a spreadsheet in addition to the reports in systems 3000 to maintain a cafeteria balance that does not exceed (3) months average expenditures.
View Audit 386694
Finding 1173217 (2025-006)
Material Weakness 2025
Greater Roanoke Transit Company
VA
Cash Management
GRTC acknowledges this finding and will continue to address this issue via updated grant management processes and training additional finance staff on grant writing, pre-award and post-award activities.
GRTC acknowledges this finding and will continue to address this issue via updated grant management processes and training additional finance staff on grant writing, pre-award and post-award activities.
View Audit 386692
Finding 1173216 (2025-005)
Material Weakness 2025
Greater Roanoke Transit Company
VA
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
GRTC concurs with the finding. Due to staff turnover on both the company and city sides, the Director of Finance wasn't aware of this requirement spelled out in the MOU. It didn't come to their attention until the audit finding disclosed such information. Given that these funds are now exhausted, th...
GRTC concurs with the finding. Due to staff turnover on both the company and city sides, the Director of Finance wasn't aware of this requirement spelled out in the MOU. It didn't come to their attention until the audit finding disclosed such information. Given that these funds are now exhausted, the Company doesn't see that a prospective remedy is needed however in the future will be more diligent in reviewing and adhering to compliance matters in funding agreements. In company's defense not once did anyone at the City of Roanoke remind or even notify GRTC that this information was needed/requested/desired at any time.
View Audit 386692
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