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Corrective Action Plans

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Finding 1165199 (2025-005)
Material Weakness 2025
Yupiit School District
AK
Allowable Costs / Cost Principles Procurement, Suspension & Debarment School Nutrition Programs § 200.303
Finding 2025-005 Lack of Internal Controls over Activities Allowed or Unallowed, Allowable Costs/Cost Principles Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Invoices will be approved for payment by the person who receives the product and then approved also by th...
Finding 2025-005 Lack of Internal Controls over Activities Allowed or Unallowed, Allowable Costs/Cost Principles Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Invoices will be approved for payment by the person who receives the product and then approved also by the food service coordinator. No unallowable costs will be paid for with food service revenue. Proposed Completion Date: Fiscal Year 2026.
View Audit 375473
Finding 1165198 (2025-004)
Material Weakness 2025
Yupiit School District
AK
Cash Management Reporting School Nutrition Programs
Finding 2025-004 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Records will be reviewed monthly by two individuals to ensure they are complete. Back up documentation shall be kept in a secure location where at least two oth...
Finding 2025-004 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Records will be reviewed monthly by two individuals to ensure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Completion Date: Fiscal Year 2026
View Audit 375473
Finding 1165195 (2025-001)
Material Weakness 2025
Southern Wesleyan University
SC
Reporting Student Financial Aid Eligibility
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Will need to meet with academic records and determine if Doctorate program Dissertation 1-hour course can be coded and reported as full time to NSLDS Person Responsible for Corrective Action Plan: ...
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Will need to meet with academic records and determine if Doctorate program Dissertation 1-hour course can be coded and reported as full time to NSLDS Person Responsible for Corrective Action Plan: Academic Records / Regina Bolding Harned - Registrar / Allison Sullivan – Director of Financial Aid Anticipated Date of Completion: 12/5/25
View Audit 375472
Finding 1165133 (2025-002)
Material Weakness 2025
Hemlock Public Schools
MI
Cash Management School Nutrition Programs
The audit finding indicated that direct certifications were not completed as required attributed to turnover in the Food Service Director position. There certifications may or may not have been done, we were not able to provide documentation to prove this. The new Food Service Director (Billie Jo Da...
The audit finding indicated that direct certifications were not completed as required attributed to turnover in the Food Service Director position. There certifications may or may not have been done, we were not able to provide documentation to prove this. The new Food Service Director (Billie Jo Davis) is in place and has a strong understanding of the NSLP program and its requirements. Direct Certifications have been scheduled and placed on calendars for her and the finance team to ensure the files are completed and the documentation is properly stored moving forward. Submitting a direct certification file monthly will allow us to have up to date information on our students.
View Audit 375455
Finding 1165127 (2025-001)
Material Weakness 2025
The Housing Authority of the City of Fairfield
AL
HUD Housing Programs
Corrective Action Management has issued a formal response to HUD’s Findings dated August 12, 2024, outlining specific corrective actions and considers the corrective actions satisfactorily implemented as of December 3, 2025. The Authority’s Executive Director, Julius Howard has assumed the responsib...
Corrective Action Management has issued a formal response to HUD’s Findings dated August 12, 2024, outlining specific corrective actions and considers the corrective actions satisfactorily implemented as of December 3, 2025. The Authority’s Executive Director, Julius Howard has assumed the responsibility of continued execution of the corrective actions.
View Audit 375448
Finding 1165126 (2025-001)
Material Weakness 2025
Kansas City University
MO
Student Financial Aid Special Tests & Provisions Reporting
KCU will meet the requirements in accordance with 34 CFR Section 685.309 by reviewing the enrollment reporting submitted to NSLDS through the National Student Clearinghouse (NSC) each month and comparing to KCU’s student information system to ensure that all dates and information submitted for the m...
KCU will meet the requirements in accordance with 34 CFR Section 685.309 by reviewing the enrollment reporting submitted to NSLDS through the National Student Clearinghouse (NSC) each month and comparing to KCU’s student information system to ensure that all dates and information submitted for the month is accurate and timely. Contact Person: Cindy Miller Anticipated Completion Date: August 15, 2025
View Audit 375434
Finding 1165125 (2025-002)
Material Weakness 2025
Birmingham Public Schools
MI
Procurement, Suspension & Debarment § 200.317 § 200.327
Condition: The School District's internal controls did not effectively identify the required formal solicitation. The School District did not utilize the appropriate competitive procurement methods and did not retain suspended or debarred verification documentation. Planned Corrective Action: The Sc...
Condition: The School District's internal controls did not effectively identify the required formal solicitation. The School District did not utilize the appropriate competitive procurement methods and did not retain suspended or debarred verification documentation. Planned Corrective Action: The School District will ensure that the proper procurement methods are adhered to, prior to executing future contracts. This includes also reviewing to ensure that vendors are not suspended or debarred, prior to awarding the contract. To accomplish this, the School District will use their grant budget process as a control for identifying the population of applicable expenditures that will be subject to procurement compliance requirements for federal programs. Contact person responsible for corrective action: Kyle Jen, Chief Financial and Operations Officer Anticipated Completion Date: 6/30/2026
View Audit 375424
Finding 1165121 (2025-002)
Material Weakness 2025
Hoonah City School District
AK
Procurement, Suspension & Debarment Reporting Significant Deficiency § 200.329
Finding 2025-002 Lack of Internal Control Over Reporting Name of Contact: Rayna Bowdre Corrective Action: The District will ensure all federal reports are properly prepared and values reflect actual values in the accounting software. Proposed Completion Date: December 31, 2025.
Finding 2025-002 Lack of Internal Control Over Reporting Name of Contact: Rayna Bowdre Corrective Action: The District will ensure all federal reports are properly prepared and values reflect actual values in the accounting software. Proposed Completion Date: December 31, 2025.
View Audit 375416
Finding 1165120 (2025-001)
Material Weakness 2025
Hoonah City School District
AK
Procurement, Suspension & Debarment § 200.317
Finding 2025-001 Lack of Internal Control Over Procurement Name of Contact: Rayna Bowdre Corrective Action: The District will ensure all procurements follow Board polices relating to bids and procurement, including written documentation for sole source and procurements and exemptions. Proposed Compl...
Finding 2025-001 Lack of Internal Control Over Procurement Name of Contact: Rayna Bowdre Corrective Action: The District will ensure all procurements follow Board polices relating to bids and procurement, including written documentation for sole source and procurements and exemptions. Proposed Completion Date: December 31, 2025.
View Audit 375416
Finding 1165119 (2025-001)
Material Weakness 2025
Marine Technology Society, Inc.
DC
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency
Management concurs with the finding and will implement procedures to retain evidence of suspension and debarment reviews for all vendors and subrecipients under federally funded programs.
Management concurs with the finding and will implement procedures to retain evidence of suspension and debarment reviews for all vendors and subrecipients under federally funded programs.
View Audit 375405
Finding 1165114 (2025-001)
Material Weakness 2025
Maricopa County Community College District Foundation
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, ...
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: A required programmatic report was submitted 6 days after the due date. Name of Contact Person: Judy Sanchez, Interim CEO Phone Number: 602-402-5062 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Action Plan: The Foundation will design and implement controls regarding the tracking of reporting due dates and retention of concurrent documentation when obtaining extensions or approval for late submissions.
View Audit 375404
Finding 1165113 (2025-002)
Material Weakness 2025
Farwell Area Schools
MI
Internal Control / Segregation of Duties
The Business Manager will review all the employee timesheets and contract pay and verify on the gross pay detail reports to authorize payroll prior to finalizing submission of payroll. Intern control procedures will be updated to reflect this process.
The Business Manager will review all the employee timesheets and contract pay and verify on the gross pay detail reports to authorize payroll prior to finalizing submission of payroll. Intern control procedures will be updated to reflect this process.
View Audit 375382
Finding 1165104 (2025-002)
Material Weakness 2025
Town of New Windsor
PA
Procurement, Suspension & Debarment
The Town will add language to their future contracts to ensure the vendor is not suspended or debarred.
The Town will add language to their future contracts to ensure the vendor is not suspended or debarred.
View Audit 375369
Finding 1165103 (2025-002)
Material Weakness 2025
University of Sioux Falls
SD
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303 § 200.328 § 200.329
Strengthening Institutions Program – Department of Education Federal Financial Assistance Listing #84.031 P031A080196 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Section 3 of the Title III Endowment Report for the year ending June 30, 2...
Strengthening Institutions Program – Department of Education Federal Financial Assistance Listing #84.031 P031A080196 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Section 3 of the Title III Endowment Report for the year ending June 30, 2024, was completed materially incorrect for Type of Savings Account Security line items and Total Invested line item. Responsible Individuals: Michael Van Surksum, Vice President for Business and Finance Corrective Action Plan: Management will review their current process to ensure reporting requirements are met and amounts are materially correct. Anticipated Completion Date: Already complete – annual report for the year-ending June 30, 2025 has now been submitted with the correct amounts.
View Audit 375367
Finding 1165102 (2025-001)
Material Weakness 2025
Housing Authority of the City of New Albany
IN
HUD Housing Programs
The New Albany Housing Authority is converting its financial systems and will be changing process to identify and reduce spending that may cause the Use of Operating Funds by any other fund.
The New Albany Housing Authority is converting its financial systems and will be changing process to identify and reduce spending that may cause the Use of Operating Funds by any other fund.
View Audit 375361
Finding 1165101 (2025-001)
Material Weakness 2025
City of Caseville
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Recommendation: It is recommended that the City implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including fe...
Recommendation: It is recommended that the City implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including federal award programs.
View Audit 375358
Finding 1165100 (2025-005)
Material Weakness 2025
City of Caseville
MI
Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. gen...
Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.
View Audit 375358
Finding 1165099 (2025-004)
Material Weakness 2025
City of Caseville
MI
Reporting
Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. gen...
Recommendation: It is recommended that the City acquire the expertise necessary to complete the year-end accounting procedures, to prepare the City’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.
View Audit 375358
Finding 1165092 (2025-001)
Material Weakness 2025
Rcap Solutions, Inc.
MA
Eligibility Subrecipient Monitoring
RCAP Solutions and the Rental Assistance Division is committed to ensuring our administration of the Housing Choice Voucher program is timely and accurate. The department recently implemented a new voucher management software which maintains improved tracking and management tools. Additionally, the ...
RCAP Solutions and the Rental Assistance Division is committed to ensuring our administration of the Housing Choice Voucher program is timely and accurate. The department recently implemented a new voucher management software which maintains improved tracking and management tools. Additionally, the department management is looking forward to utilizing the new software for improved communication with participants and owners and to utilize the integrated participant portal to reduce the time it takes for documentation to be processed. In addition, the department management is committed to working with the team to answer questions, improve performance, and decrease the time it takes for program representatives to administer the program all while maintaining accuracy and customer service.
View Audit 375341
Finding 1165091 (2025-001)
Material Weakness 2025
City of Jackson, Michigan
MI
Allowable Costs / Cost Principles Period of Performance
Funds were drawn outside of the approved grant period because construction began before the grant start date. A reimbursement request was submitted and approved erroneously by the Environmental Protection Agency (EPA) for work completed prior to the eligible period. To correct this, the City is work...
Funds were drawn outside of the approved grant period because construction began before the grant start date. A reimbursement request was submitted and approved erroneously by the Environmental Protection Agency (EPA) for work completed prior to the eligible period. To correct this, the City is working with the EPA and has submitted a corrective request for reimbursement that will apply the funds already received to eligible work performed within the grant period. No additional funds will be transferred, as the total eligible amount in the corrective request will equal the amount previously received, ensuring all reimbursements align with allowable costs. To prevent recurrence, the City will avoid beginning construction before the official grant period begins and will ensure future grant budget periods include adequate contingencies for early project start dates. Additionally, all future reimbursement requests will undergo a thorough internal review to verify that costs were incurred within the approved grant period, rather than relying solely on federal approval.
View Audit 375333
Finding 1165090 (2025-002)
Material Weakness 2025
Mountain View Housing, INC
NC
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Significant Deficiencies: Finding: 2025-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue ...
Significant Deficiencies: Finding: 2025-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to approve and sign checks and periodically review the financial statements. Proposed Completion Date: The Board will implement the above procedure immediately. Findings and Questioned Costs - Major Federal Awards Programs Audit Finding: 2025-002 Segregation of Duties Same as above.
View Audit 375329
Finding 1165087 (2025-001)
Material Weakness 2025
Homer Township, Illinois
IL
Management concurs with the finding and has developed a plan to correct the finding by implementing internal control processes and procedures over the review approval and request for reimbursement of grant expenditures.
Management concurs with the finding and has developed a plan to correct the finding by implementing internal control processes and procedures over the review approval and request for reimbursement of grant expenditures.
View Audit 375318
Finding 1165085 (2025-001)
Material Weakness 2025
Suburban Mobility Authority for Regional Transportation
MI
Subrecipient Monitoring § 200.332
Finding Number: 2025-001 Condition: The Authority did not provide sufficient evidence that there was adequate monitoring of subrecipients. Planned Corrective Action: SMART has implemented a subrecipient review schedule and created a monitoring checklist. All entities receiving any passthrough fundin...
Finding Number: 2025-001 Condition: The Authority did not provide sufficient evidence that there was adequate monitoring of subrecipients. Planned Corrective Action: SMART has implemented a subrecipient review schedule and created a monitoring checklist. All entities receiving any passthrough funding from SMART are included on the schedule. This will ensure no missed subrecipients, including Monroe agencies. The new checklist will ensure all required monitoring activities are considered during the review and will document all monitoring performed. SMART believes this new schedule and checklist will satisfy all federal monitoring requirements. Contact person responsible for corrective action: Ryan Byrne, CFO; Allyssa Gartrelle, Manager of Community Mobility Programs Anticipated Completion Date: 6/30/2026
View Audit 375301
Finding 1165081 (2025-001)
Material Weakness 2025
Clarenceville School District of Oakland and Wayne Counties
MI
Subrecipient Monitoring Cash Management Material Weakness
Condition: The School District did not have a sufficiently detailed control in place to ensure that the number of meals served and claimed for reimbursement in the Michigan Nutrition Data (MiND) system was supported by School District records of actual meals served. As a result, the School District ...
Condition: The School District did not have a sufficiently detailed control in place to ensure that the number of meals served and claimed for reimbursement in the Michigan Nutrition Data (MiND) system was supported by School District records of actual meals served. As a result, the School District was unable to provide support for the complete number of meals requested for reimbursement, within our audit sample. Planned Corrective Action: The School District will implement a secondary review of the monthly summary sheet used for MIND system claim submission to ensure it fully reconciles with the supporting daily tally sheets. The reviewer will initial and date the summary sheet upon completion of the review. In addition, the newly appointed Food Services Director will establish and maintain an organized filing system (physical and/or electronic) containing all claim-supporting documentation, ensuring records are complete and readily accessible for monitoring or audit purposes. These procedures will be in place effective December 1, 2025 and will be monitored for sustained compliance. Contact person responsible for corrective action: David Bergeron, Assistant Superintendent Anticipated Completion Date: December 1, 2025
View Audit 375292
Finding 1165065 (2025-001)
Material Weakness 2025
Florence County School District No. 5
SC
Reporting Internal Control / Segregation of Duties
Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes that the cost outwights the benefit to implement the particular safeguard.
Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes that the cost outwights the benefit to implement the particular safeguard.
View Audit 375179
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