Corrective Action Plans

Finding 1164881 (2025-005)

Material Weakness 2025

MI

Student Financial Aid Allowable Costs / Cost Principles Reporting § 200.430

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activitie...

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activities), this often necessitates the use of personnel activity reports or similar timekeeping documents to accurately allocate salaries and wages. During the audit, we found that proper personnel activity reports were not being maintained for multiple cost objective employees charged to Title IV and to the Special Education Cluster. While we were able to support that the amounts charged to the grants were reasonable, through review of the employee's Outlook calendars, daily schedules, etc., the documentation required by federal guidance was not available. We recommend that management provide training to all multiple cost objective employees on how to properly document their time and then to Implement oversite procedures requiring that those personnel activity reports be submitted to management for review on a monthly basis. Corrective Action: The District has begun training all staff and grant Directors on the proper documentation required to properly support the time and effort employees spend on various grants. In addition, the Grant Director will begin reviewing this documentation on a periodic basis, to ensure complete compliance. Contact Person Responsible for Corrective Action: Chanda Cleaves, Executive Director of Finance Completion Date: This issue will be corrected moving forward.

View Audit 374765

Finding 1164878 (2025-004)

Material Weakness 2025

School District, City of Flint

MI

Allowable Costs / Cost Principles § 200.403

Duplicate Title I Draw Condition: 2 CFR 200.403 of the Uniform Guidance mandates that only necessary, and allowable costs be drawn down off of federal grants. During the audit, we found that the prior fiscal year's accrued payroll, which was drawn off of the grant In the previous fiscal year, was dr...

Duplicate Title I Draw Condition: 2 CFR 200.403 of the Uniform Guidance mandates that only necessary, and allowable costs be drawn down off of federal grants. During the audit, we found that the prior fiscal year's accrued payroll, which was drawn off of the grant In the previous fiscal year, was drawn off of the grant a second time in the current fiscal year, creating questioned costs of $53,509. We recommend that management implement procedures to ensure that all accruals charged to federal grants are properly reversed in the subsequent fiscal year to ensure that duplicate draws on those same expenses are not made. Corrective Action: The District understands what happened and will work on developing procedures to prevent such duplicate draws do not occur in the future. Contact Person Responsible for Corrective Action: Chanda Cleaves, Executive Director of Finance Completion Date: This issue will be corrected moving forward.

View Audit 374765

Finding 1164877 (2025-002)

Material Weakness 2025

Maria L. Varisco-Rogers Charter School

NJ

Student Financial Aid Cash Management Internal Control / Segregation of Duties

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure bu...

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure budgeted amounts and carryover funds are properly recorded throughout the fiscal year.

View Audit 374759

Finding 1164876 (2025-004)

Material Weakness 2025

Cedar Grove-Belgium Area School District

WI

Procurement, Suspension & Debarment § 200.320

There is no disagreement with the finding. Management will review policies in alignment with minimum Uniform Grant Guidance procurement thresholds and District documentation of internal controls related to policy.

View Audit 374740

Finding 1164874 (2025-001)

Material Weakness 2025

Plainwell Commiunity Schools

MI

Procurement, Suspension & Debarment

Corrective Action Plan Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Plainwell Community Schools Single Audit report for the year ended June 30, 2025, and corrective actions to be completed. 2025-001 – Procurement, ...

Corrective Action Plan Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Plainwell Community Schools Single Audit report for the year ended June 30, 2025, and corrective actions to be completed. 2025-001 – Procurement, Suspension and Debarment Auditor Description of Condition and Effect. The District indicated that they not have been completing suspension and debarment checks on District vendors. The District also indicated that they did obtain of quotes for a purchase over the micropurchase threshold but less than the small purchase threshold. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. The District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Auditor Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. We also recommend that the District obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Corrective Action. The District will review vendors with over $25,000 spent in federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. The District will also obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Responsible Person. Melissa Gelbaugh, Finance Director Anticipated Completion Date. June 30, 2026

View Audit 374728

Finding 1164859 (2025-001)

Material Weakness 2025

City of Parchment

MI

Reporting Internal Control / Segregation of Duties

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs i...

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation.

View Audit 374715

Finding 1164858 (2025-002)

Material Weakness 2025

City of Parchment

MI

Procurement, Suspension & Debarment

Management will draft an updated procurement policy to comply with the requirements of the Uniform Guidance.

View Audit 374715

Finding 1164857 (2025-003)

Material Weakness 2025

Dodge City Community College

KS

Student Financial Aid

Condition: During our review of the return of Title IV funds, we noted that there were 4 students in the fall that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, t...

Condition: During our review of the return of Title IV funds, we noted that there were 4 students in the fall that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have the fall end of term submission set timely. Effect: Funds required to be sent back to the Department of Education are late. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year and the fall term was the first time submitting the end of term report. Spring submissions were all timely. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that submissions dates are pre-determined and verified that they will be timely. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds. In addition, they have changed submission dates to avoid issues in the future.

View Audit 374710

Finding 1164853 (2025-002)

Material Weakness 2025

Dodge City Community College

KS

Student Financial Aid Reporting

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester...

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: All withdrawn students tested were reported accurately, but there were a few fall students that were not submitted timely. Spring students tested were timely. The new Director came on in at the end of the June 30, 2024 year and worked to correct the reporting. The fall period was the first time through the submission, but by Spring, no issues remained. Recommendation: The College has moved up the initial reporting date after semester the semester ends to correct the timeliness issue. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS agree with this finding and have already taken steps to ensure timely reporting in the future.

View Audit 374710

Finding 1164852 (2025-001)

Material Weakness 2025

Chippewa Valley Schools

MI

Procurement, Suspension & Debarment School Nutrition Programs § 200.317 § 200.327

Condition: The School District's internal controls did not effectively identify all of the required components necessary in formal solicitation documents for food service/cost reimbursable contracts and when using a third party entity (e.g., consortium) and did not utilize competitive procurement me...

Condition: The School District's internal controls did not effectively identify all of the required components necessary in formal solicitation documents for food service/cost reimbursable contracts and when using a third party entity (e.g., consortium) and did not utilize competitive procurement methods. Planned Corrective Action: The School District is revising its food service procurement documents to explicitly include all required contract provisions under the Uniform Guidance. The School District is also incorporating recent interpretations and guidance from the U.S. Department of Agriculture (USDA), as communicated through MDE, particularly regarding cooperative purchasing and pricing structures for federal compliance. These actions are intended to strengthen the procurement controls to ensure all future food service contracts meet the compliance requirements of the Uniform Guidance and USDA regulations. Contact person responsible for corrective action: Danielle Jacobs, Director of Business Services Anticipated Completion Date: 8/15/2025

View Audit 374709

Finding 1164847 (2025-001)

Material Weakness 2025

Iliff School of Theology

CO

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student as...

Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student assistance programs. The School coordinated with this third-party processor to ensure that a documented quality assurance program was put into place in March 2025 and regularly exercised for compliance purposes. All documentation will be maintained. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: March 2025

View Audit 374691

Finding 1164844 (2025-004)

Material Weakness 2025

Melrose Mindoro School District

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

2025-004 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outw...

2025-004 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outweigh the benefits to be received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the Schedule of Expenditures of Federal Awards and State Financial Assistance Statement.

View Audit 374672

Finding 1164843 (2025-003)

Material Weakness 2025

Melrose Mindoro School District

WI

Reporting Internal Control / Segregation of Duties

2025-003 The District will update the policy and procedures for posting of cash transactions, including setting roles of those involved, implementing new reporting for ACH transactions, daily posting of transactions, reconciliation to the general ledger, and monthly Board reviews.

View Audit 374672

Finding 1164842 (2025-002)

Material Weakness 2025

Melrose Mindoro School District

WI

Reporting Internal Control / Segregation of Duties

2025-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, Distri...

2025-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the financial statements.

View Audit 374672

Finding 1164841 (2025-001)

Material Weakness 2025

Melrose Mindoro School District

WI

Internal Control / Segregation of Duties HUD Housing Programs

2025-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.

View Audit 374672

Finding 1164840 (2025-002)

Material Weakness 2025

Central Wyoming College

WY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.303

The Administrative Services Office will add an implementation process note to the College’s Administrative Policy 6.03 as well as in the Business Office’s Procedures Manual outlining a new Debarred and Suspended Parties Process. The new process will read as follows: To ensure that Central Wyoming Co...

The Administrative Services Office will add an implementation process note to the College’s Administrative Policy 6.03 as well as in the Business Office’s Procedures Manual outlining a new Debarred and Suspended Parties Process. The new process will read as follows: To ensure that Central Wyoming College is not conducting business with vendors who have been suspended or debarred from conducting business with the Federal government, a department should check the vendor against the EPLS before creating a payment request or making a payment equal to or exceeding $25,000. The Principal Investigator (PI) or designee checks the vendor on www.sam.gov. The PI or designee will document the Suspension and Debarment verification by including a screen print of the Exclusions search in the grant file with a copy to the Grants Management Specialist and a copy to the Business Office with a W-9, if it’s a new vendor. For individuals or vendors that are found to be suspended or debarred, the PI or Grants Management Specialist will notify the Business Office to flag the vendor in Colleague alerting the person entering the voucher that they may not pay this vendor with Federal funds. Semi-annually the Grants Management Specialist will run a list of all vendors and employees paid from Federal funds over $25,000. Anticipated Completion Date: December 1, 2025 Contact Person(s): Willie Noseep, Vice President for Administrative Services

View Audit 374669

Finding 1164839 (2025-001)

Material Weakness 2025

Central Wyoming College

WY

Procurement, Suspension & Debarment Subrecipient Monitoring Period of Performance § 200.208 § 200.339 § 200.343 § 200.344

The Administrative Services Office and the Student Affairs Office, or the Grant Manager/Principal Investigator responsible for any specific grants going forward, will work closely with the granting agency to ensure that any unanticipated changes/reductions in funding periods are communicated in time...

The Administrative Services Office and the Student Affairs Office, or the Grant Manager/Principal Investigator responsible for any specific grants going forward, will work closely with the granting agency to ensure that any unanticipated changes/reductions in funding periods are communicated in time to allow the College to effectively close out the grant, or to obtain permission for funding of expenditures that will not be incurred/and or liquidated timely. Anticipated Completion Date: N/A Contact Person(s): Willie Noseep, Vice President for Administrative Services Coralina Daly, Vice President for Student Affairs

View Audit 374669

Finding 1164835 (2025-002)

Material Weakness 2025

Chippewa Hills School District

MI

School Nutrition Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.439

Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Departme...

Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Department of Education prior to purchase. Corrective Action Plan: All food service fund asset purchases made going forward will be compared to the approved equipment list or approved by the Michigan Department of Education prior to purchase. Anticipated Correction Date: Immediate and Ongoing

View Audit 374660

Finding 1164826 (2025-001)

Material Weakness 2025

Bismarck Public School District No. 1

ND

Allowable Costs / Cost Principles Reporting

Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The Head Start department will ensure credit card expenditures, along with the other required financial information, are shared monthly with the governing body and t...

Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The Head Start department will ensure credit card expenditures, along with the other required financial information, are shared monthly with the governing body and the policy council. Corrective action has already taken place on a go forward basis starting when this was identified during a previous Head Start audit. Completion Date Immediately

View Audit 374655

Finding 1164820 (2025-001)

Material Weakness 2025

National Church Residences of South River, Nj D/b/a Willett Manor

OH

HUD Housing Programs Procurement, Suspension & Debarment

Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded, and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are return...

Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded, and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely. Contact person responsible for corrective action: Sean Alexander, Vice President – Housing Accounting Completion Date: August 11, 2025

View Audit 374642

Finding 1164819 (2025-002)

Material Weakness 2025

Berryessa Union School District

CA

Finding 2025-002: Private School Letters (50000) Program Identification: Title I, Part A (AL No. 84.010) Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education (pass-through number 14329) The District recognizes the importance of this process and will es...

Finding 2025-002: Private School Letters (50000) Program Identification: Title I, Part A (AL No. 84.010) Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education (pass-through number 14329) The District recognizes the importance of this process and will establish a follow-up procedure in which the Business Department confirms with the Educational Services Department that all steps have been completed. Corrective Action Plan for the 2025-26 School Year: A. Annual Tracking and Logging Process a. Create and maintain a Private School Participation Log that records: i. Date outreach letters are sent ii. Date responses are received iii. Method of receipt ( email, mail, phone); b. The log will be monitored by both the Coordinator of Student Services and Director Fiscal Services B. Monitoring and Verification a. The Assistant Superintendent of Educational Services will review the Private School Participation Log to verify that responses and consultations are documented and completed. C. The Business Department will conduct an annual internal audit each Spring to ensure compliance with ESEA private school consultation requirements. D. Person Responsible a. Coordinator of Student Services - Primary responsibility for implementation of procedures and consultation activities. b. Assistant Superintendent of Educational Services - Oversight and monitoring to ensure full compliance. Director of Fiscal Services - Internal Audit and additional support

View Audit 374632

Finding 1164818 (2025-001)

Material Weakness 2025

Housing Authority of Brevard County

FL

HUD Housing Programs

2025-001 Eligibility – Tenant Files Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream – Vouchers CFDA Number 14.879 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2024-001 from March 31, 2024 (initially occurred as Finding 2021-00...

2025-001 Eligibility – Tenant Files Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream – Vouchers CFDA Number 14.879 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2024-001 from March 31, 2024 (initially occurred as Finding 2021-003, Significant Deficiency) Condition: Out of a total tenant population of approximately 1,849 tenants, 25 files were selected for testing. Exceptions were noted as follows: • 3 tenant file errors where there was no EIV form for the recertification period. • 1 tenant file error where the Form 50058 reported an incorrect utility allowance, and correcting the allowance would decrease the HAP rent from $1,179 to $1,174. • 1 tenant file error where the authority stated they did not have the lease on file. • 1 tenant file error where the Form 50058 reported an incorrect utility allowance, and correcting the allowance would increase the HAP rent from $731 to $751. • 1 tenant file had the following errors and correcting the errors would increase the HAP rent from $740 to $820: o An incorrect utility allowance was reported on the Form 50058. o Tenant’s social security income was miscalculated and reported incorrectly on the Form 50058. • 1 tenant file error where the Form 50058 reported an incorrect utility allowance, and correcting the allowance would decrease the HAP rent from $851 to $789. • 1 tenant file error where the Form 50058 reported an incorrect utility allowance, and correcting the allowance would increase the HAP rent from $986 to $1,016. • 1 tenant file had the following errors: o No EIV form on file for the recertification period. o Income support was not obtained by the Authority. • 1 tenant file error where tenant wage income was calculated incorrectly. Correcting the income issue would increase the HAP rent from $1,604 to $1,625. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: We concur with the recommendation. Due to transitioning the Authority’s core management software from Tenmast to Yardi and related staff absences and turnover, we were unable to provide an ongoing quality control review processes and provide ongoing staff training and timely management reviews. We are focused on implementing such procedures and will review staffing levels, skill sets, and case load for each employee.

View Audit 374631

Finding 1164815 (2025-008)

Material Weakness 2025

Sandhills Medical Foundation, Inc.

SC

Cash Management

In Finding 2025-008, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes...

In Finding 2025-008, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2025-008, procedures. will be established to document these expenditures prior to transferring the from the U.S. Treasury to ensure that advance draws of federal funds do not occur.

View Audit 374614

Finding 1164813 (2025-007)

Material Weakness 2025

Sandhills Medical Foundation, Inc.

SC

Allowable Costs / Cost Principles

salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. In response to Finding 2025-007, policies will be established to require maintenance of time and effort certifications by all salaried employees. Proc...

salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. In response to Finding 2025-007, policies will be established to require maintenance of time and effort certifications by all salaried employees. Procedures will be established to ensure that salaried employees certify time and effort that coincide with the Organization’s payroll cycle (at least on a monthly basis).

View Audit 374614

Finding 1164811 (2025-006)

Material Weakness 2025

Sandhills Medical Foundation, Inc.

SC

In Finding 2025-006, it was noted that Organization’s Medicare cost report for the year ended May 31, 2024 was not filed within five months of the fiscal year end. In response to Finding 2025-006, procedures will be established to ensure that the cost reports are filed in a timely manner. The delay ...

In Finding 2025-006, it was noted that Organization’s Medicare cost report for the year ended May 31, 2024 was not filed within five months of the fiscal year end. In response to Finding 2025-006, procedures will be established to ensure that the cost reports are filed in a timely manner. The delay in filing for 2024 was a result of staff turnover.

View Audit 374614

Corrective Action Plans

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