Corrective Action Plans

Finding 1170273 (2024-001)

Material Weakness 2024

Blueprint for Change

HI

Management will continue to work with improving its financial reporting.

View Audit 383403

Finding 1170267 (2024-003)

Material Weakness 2024

Township of Maplewood

NJ

The Township will improve its financial reporting and break out all grants, specifically the SLFRF payroll costs in the budget report to show them separately.

View Audit 383336

Finding 1170266 (2024-002)

Material Weakness 2024

Township of Maplewood

NJ

Reporting

The Township will improve its financial reporting to display all Project and Expenditure costs with the correct amounts and activity in each specific department per the grant award.

View Audit 383336

Finding 1170265 (2024-001)

Material Weakness 2024

Township of Maplewood

NJ

Reporting

The Township will establish procedures to ensure all federal grant reports are submitted on a timely basis before the due date.

View Audit 383336

Finding 1170261 (2024-007)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Reporting Significant Deficiency Program Income § 200.328

Significant Deficiency in Internal Controls over Compliance Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $29,900 less than what was recorded in the grant fund on the general ledger Correctiv...

Significant Deficiency in Internal Controls over Compliance Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $29,900 less than what was recorded in the grant fund on the general ledger Corrective Action Planned: FY2026 Grant activity is being reconciled to the General Leger with the help of the outside consultant. This process will be completed by the end of January, 2026. In FY26 reconciliation will be performed quarterly, and will be up to date no later than end of March 2026. Anticipated Completion Date: March 2026 Contact: Anna Noyes, Town Accountant

View Audit 383316

Finding 1170260 (2024-006)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Subrecipient Monitoring Period of Performance Reporting § 200.344

Condition: One Education Stabilization Fund final financial report has not been submitted that is overdue. Corrective Action Planned: Upon review, the District confirmed that the grants identified in this finding have either already had their final financial reports submitted or were operating under...

Condition: One Education Stabilization Fund final financial report has not been submitted that is overdue. Corrective Action Planned: Upon review, the District confirmed that the grants identified in this finding have either already had their final financial reports submitted or were operating under approved late liquidation extensions, during which final reporting is not yet required. The District has verified all reporting statuses and updated its internal grant tracking to ensure documentation of late-liquidation approvals is consistently stored with each grant file. No further action is needed beyond maintaining the existing reporting calendar and reconciliation procedures now in place. Anticipated Completion Date: Procedures are already implemented. Contact: Liz Latoria, School Director of Finance and Operations

View Audit 383316

Finding 1170256 (2024-005)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Material Weakness in Internal Controls over Compliance Condition: The Schools’ files did not include documentation of pre-approval for the purchase and installation of alarm systems and security cameras. Corrective Action Planned: The District is in the process of implementing a standardized checkli...

Material Weakness in Internal Controls over Compliance Condition: The Schools’ files did not include documentation of pre-approval for the purchase and installation of alarm systems and security cameras. Corrective Action Planned: The District is in the process of implementing a standardized checklist and updated purchasing controls to ensure all federally funded equipment and facility-related purchases are properly documented before procurement. Relevant staff have been informed of the requirement, and no purchase orders for such items will be released without the required approvals. Anticipated Completion Date: March 31, 2026 Contact: Liz Latoria, School Director of Finance and Operations

View Audit 383316

Finding 1170252 (2024-004)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Subrecipient Monitoring Period of Performance Reporting § 200.344

Condition: Two final financial reports were not filed in a timely manner for Special Education Cluster grants. Corrective Action Planned: The District experienced delays in filing final financial reports due to difficulties reconciling grant revenues in the Town’s accounting system, as certain recei...

Condition: Two final financial reports were not filed in a timely manner for Special Education Cluster grants. Corrective Action Planned: The District experienced delays in filing final financial reports due to difficulties reconciling grant revenues in the Town’s accounting system, as certain receipts were not clearly identifiable during the grant closeout process. To address this, the District implemented a monthly reconciliation process with the Town and created an internal grant reporting calendar with secondary review to ensure timely submission. These procedures are now in place and will prevent future delays. Anticipated Completion Date: These procedures are currently in place. The District will complete the final financial reporting process for outstanding grants within 60-90 days, with all remaining reports finalized no later than March 31, 2026. Contact: Liz Latoria, School Director of Finance and Operations

View Audit 383316

Finding 1170234 (2024-002)

Material Weakness 2024

Southern Iowa Council of Governments

IA

Matching / Level of Effort / Earmarking

LOAN REQUIREMENTS: WE WILL IMPLEMENT THIS RECOMMENDATION IN THE FUTURE. JUDY BRIMM, FINANCE DIRECTOR, (641) 782-8491, IMMEDIATELY

View Audit 383291

Finding 1170222 (2024-002)

Material Weakness 2024

Africatown Community Land Trust

WA

Allowable Costs / Cost Principles § 200.430

Section III - Reportable Findings and Questioned Costs for Federal Awards Finding 2024-002 Noncompliance and material weakness in internal control over compliance with allowable costs/cost principles Management Response: 1. PARs were signed on a quarterly basis. We will transition to signing PARs bi...

Section III - Reportable Findings and Questioned Costs for Federal Awards Finding 2024-002 Noncompliance and material weakness in internal control over compliance with allowable costs/cost principles Management Response: 1. PARs were signed on a quarterly basis. We will transition to signing PARs biweekly to ensure timely acknowledgement. Person(s) Responsible: (COS) Rita Green, Department Managers

View Audit 383203

Finding 1170221 (2024-005)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Internal Control / Segregation of Duties Cash Management Eligibility § 200.302

2024-005 – Insufficient Financial Management Finding: Our audit procedures disclosed that the Organization drew down more revenues than expenditures incurred. Recommendation: We recommend that Homeward Bound Adirondack, Inc. establish oversight practices to ensure that all revenues and expenses are ...

2024-005 – Insufficient Financial Management Finding: Our audit procedures disclosed that the Organization drew down more revenues than expenditures incurred. Recommendation: We recommend that Homeward Bound Adirondack, Inc. establish oversight practices to ensure that all revenues and expenses are recorded appropriately and reconciled to the proper drawdown requests Action Taken: We are creating a policy and procedure to include the bookkeeper submitting the weekly expenses to the Executive Director for review and sign off prior to executing the draw downs to ensure proper allocation of costs. The Executive Director has contacted the Fox grants team concerning this matter.

View Audit 383186

Finding 1170220 (2024-004)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Internal Control / Segregation of Duties

2024-004 – Inadequate Case File Documentation Finding: Our audit procedures disclosed that several instances of essential components required to be included in participant case files were found to be missing. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement a participant c...

2024-004 – Inadequate Case File Documentation Finding: Our audit procedures disclosed that several instances of essential components required to be included in participant case files were found to be missing. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement a participant case file checklist to ensure all required documentation is collected and maintained, which includes: (1) program agreements, (2) grievance procedures, (3) religious protections, (4) release(s) of information, (5) service plans, (6) mental health screenings and (7) program exit documents. We also recommend Homeward Bound Adirondack, Inc. establish a review process, including management oversight, to verify that all participant forms are accurately completed and filed timely prior to enrollment. Action Taken: Homeward Bound Adirondacks (HBA) has developed and implemented a formalized Participant Intake Review Process to ensure accuracy, completeness, and compliance with SSG Fox SPGP requirements prior to participant enrollment, Management will conduct monthly audits to ensure all documentation Is complete. New policies/procedures were reviewed at mandatory staff training on 10/29/25

View Audit 383186

Finding 1170219 (2024-003)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Eligibility

2024-003 – Ineligible Program Participants Finding: Our audit procedures disclosed that several program participants were determined ineligible based on missing documentation of participants being a veteran or having qualifying military service. Recommendation: We recommend that Homeward Bound Adiro...

2024-003 – Ineligible Program Participants Finding: Our audit procedures disclosed that several program participants were determined ineligible based on missing documentation of participants being a veteran or having qualifying military service. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement an eligibility checklist to ensure all required eligibility documentation is complete and accurate prior to approving payments. We also recommend Homeward Bound Adirondack, Inc. provide appropriate training to staff on documentation of eligibility requirements and that their training be documented for each staff. Action Taken: Policies have been developed and were reviewed at mandatory staff training on 10/29/25

View Audit 383186

Finding 1170218 (2024-002)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Allowable Costs / Cost Principles

2024-002 – Unallowable and Improperly Allocated Expenditures Finding: Our audit procedures disclosed that two expenditures were determined to be unallowable, and two others were improperly allocated to the SSG Fox SPGP Grant. These included a vehicle purchase, professional fees, and accounting servi...

2024-002 – Unallowable and Improperly Allocated Expenditures Finding: Our audit procedures disclosed that two expenditures were determined to be unallowable, and two others were improperly allocated to the SSG Fox SPGP Grant. These included a vehicle purchase, professional fees, and accounting service costs that were not allocable to the program Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement controls to review allowability and allocability of all costs prior to the submission of drawdowns. We also recommend that staff be trained on allowable costs in accordance with Uniform Guidance. Action Taken: We are creating a policy and procedure to include the bookkeeper submitting the weekly expenses to the Executive Director for review and sign off prior to executing the draw downs to ensure proper allocation of costs.

View Audit 383186

Finding 1170217 (2024-001)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Internal Control / Segregation of Duties

2024-001 – Payroll – Timesheet Approval Finding: Our audit procedures disclosed that several timesheets lacked the required supervisor approval signature. Recommendation: We recommend that timecards be approved by supervisors prior to the processing of payroll. This supervisor review should be docum...

2024-001 – Payroll – Timesheet Approval Finding: Our audit procedures disclosed that several timesheets lacked the required supervisor approval signature. Recommendation: We recommend that timecards be approved by supervisors prior to the processing of payroll. This supervisor review should be documented with a sign-off once reviewed. Action Taken: Time sheets will be reviewed bi-weekly to ensure compliance. The Executive Directors time sheets will be reviewed and signed by the Board President or his designee.

View Audit 383186

Finding 1170215 (2024-003)

Material Weakness 2024

Averett University

VA

2024-003 – Lack of Timely Filing of Data Collection Form for fiscal year 2023-2024 to the Federal Audit Clearinghouse within the required timeline. Condition: The University did not file the Data Collection Form for fiscal year 2023-2024 to teh Federal Audit Clearinghouse within the required timefra...

2024-003 – Lack of Timely Filing of Data Collection Form for fiscal year 2023-2024 to the Federal Audit Clearinghouse within the required timeline. Condition: The University did not file the Data Collection Form for fiscal year 2023-2024 to teh Federal Audit Clearinghouse within the required timeframe. Repeat Finding: Yes, see 2023-001. Management Response: The issues from fiscal year ended 2023 related to the ERM implementation and lack of resources continue to plague the University. Some of the decisions related to last year’s corrective action plan created additional delays in reconciling and submitting the fiscal year 2024 audit. As of October 2024, the University was able to hire a Controller/Director of Finance. An experienced Chief Financial Officer was hired in January 2025. THese additional resources, along with dedicated existing staff and experienced consultants worked to focus on accuracy, process improvement, and validation of the latest stages of the ERM implementation.

View Audit 383181

Finding 1170197 (2024-006)

Material Weakness 2024

Richland Community College

IL

Student Financial Aid

2024-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: A...

2024-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: A school performs internal reconciliation when it compares business office records of funds requested, received, disbursed, and returned to financial aid office records of funds awarded to students. When the school compares its reconciled internal records to the Department’s records of funds received and returned, and of grants or loans originated and disbursed to students at the school, it is performing external reconciliation. A school ensures that the Department’s records reconcile with the school’s records, both at the cumulative and individual student levels, when it performs external reconciliation. (34 CFR 668.166) Condition: The College disbursed funds to students during the appropriate semesters in a timely manner, however, did not draw the federal direct funds down from the Department of Education until September 2024, outside of the award period for the disbursed award year of 2023-2024. We consider this finding an instance of noncompliance and is not a repeated finding. Statistical sampling was not used in making sample selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Controller, Vice President of Financial Services Corrective Action Plan: Between the Census date and Pell disbursement date, the Director of Financial Aid & Veteran Affairs, Controller, and Vice President of Financial Services will verify the amount of Federal dollars to be drawn down using the U.S. Department of Education Common Origination & Disbursement webpage. The draw down will occur prior to the Pell disbursement date. Implementation Date: January/February 2026

View Audit 383150

Finding 1170193 (2024-005)

Material Weakness 2024

Richland Community College

IL

Student Financial Aid

2024-005 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: T...

2024-005 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported tuition and fees on the Fiscal Operations Report and Application to Participate (FISAP) for the 2022-2023 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2023-008. Statistical sampling was not used in making sample selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Controller, Vice President of Financial Services Corrective Action Plan: The responsible parties listed above will thoroughly review all FISAP reporting requirements and necessary data points prior to FISAP submission to ensure accuracy. Implementation Date: Correction to FISAP will be submitted as soon as the amount of tuition and fess is confirmed by the Controller and/or Vice President of Financial Services. By September 2026 to accurately report the amount of tuition and fees on the upcoming FISAP reporting cycle due by the end of September 2026.

View Audit 383150

Finding 1170189 (2024-004)

Material Weakness 2024

Richland Community College

IL

Student Financial Aid Special Tests & Provisions Material Weakness

2024-004 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024. Criteria: ...

2024-004 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024. Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit “in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…” Condition: The College did not correctly report enrollment status changes for 15 out of 40 students tested (37.5%). We consider this condition to be a material weakness of the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2023-007. Statistical sampling was not used in making sampling selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Director of Admission and Registration, and Administrative Information Systems (AIS) Corrective Action Plan: Richland Community College adjusted our internal procedures to send enrollment reporting files on a monthly basis instead of a semester basis during the Fall 2022 semester; however, issues still persist. At the time, the Registrar routinely worked with the Administrative Information Systems (AIS) Department and the National Student Clearinghouse to identify the issues related to enrollment reporting. The responsible parties listed above will conduct a review of current enrollment reporting workflows to ensure consistent and timely updates. The responsible parties listed above will explore improvements in automation through the utilization of the National Student Clearinghouse and a campus-wise transition to the Jenzabar One platform to assist with timeliness and accuracy of reporting. Jenzabar One transition is scheduled to be completed by the end of March 2026. Due to transition in staffing, the responsible parties listed above will provide targeted training on NSLDS enrollment reporting requirements, including the expectations of timeliness and accuracy. The responsible parties will develop a secondary review to identify missed or delayed updates and take corrective action promptly. Implementation Date: As soon as possible since enrollment reporting is completed on a monthly basis.

View Audit 383150

Finding 1170185 (2024-005)

Material Weakness 2024

Flint Housing Commission

MI

Management Response: When 1099-MISC forms were due in February 2024, due to Commission representatives' transitions, there was no documentation to confirm submission to the Treasury Department. Action Plan: The Commission is obtaining a Transmitter Control Code to access the IRS FIRE system. Once ac...

Management Response: When 1099-MISC forms were due in February 2024, due to Commission representatives' transitions, there was no documentation to confirm submission to the Treasury Department. Action Plan: The Commission is obtaining a Transmitter Control Code to access the IRS FIRE system. Once access is granted, the Commisson will verify whether the 2023 1099-MISC forms were filed and submit them if necessary. All relevant documentation will be retained in the Commission's records.

View Audit 383149

Finding 1170184 (2024-002)

Material Weakness 2024

Flint Housing Commission

MI

Internal Control / Segregation of Duties

Management Response: The Commission will adhere to internal control policies to ensure that all receipts are included as supporting documentation for credit card transactions. Action Plan: The Commission has implemented a policy requiring that all receipts and supporting documentation be submitted w...

Management Response: The Commission will adhere to internal control policies to ensure that all receipts are included as supporting documentation for credit card transactions. Action Plan: The Commission has implemented a policy requiring that all receipts and supporting documentation be submitted within seven business days of the expense. Failure to comply may result in the commission representative being held personally liable for reimbursement.

View Audit 383149

Finding 1170183 (2024-004)

Material Weakness 2024

Flint Housing Commission

MI

Management Response: The Commission recognizes that adequate internal controls and documentation for certain withdrawls were not retained. Action Plan: All Tenant Service Bank accounts will be held by FHC main office. Any event requests will be made to the FHC representative for approval before fund...

Management Response: The Commission recognizes that adequate internal controls and documentation for certain withdrawls were not retained. Action Plan: All Tenant Service Bank accounts will be held by FHC main office. Any event requests will be made to the FHC representative for approval before funds are released. Submission of itemized receipts within seven business days of any event-related disbursement. Reimbursements and future event approvals may be withheld if the documentation does not comply with the policy.

View Audit 383149

Finding 1170182 (2024-003)

Material Weakness 2024

Flint Housing Commission

MI

Management response: The Commission requested receipts from the individual responsible for organizing the annual picnic; however, not all receipts were received or were insufficient to account for the full disbursed amount. Action Plan: Internal procedures will be revised to require the submission o...

Management response: The Commission requested receipts from the individual responsible for organizing the annual picnic; however, not all receipts were received or were insufficient to account for the full disbursed amount. Action Plan: Internal procedures will be revised to require the submission of complete, itemized receipts with seven business days of any event-related disbursement. Reimbursements and future event approvals may be withheld if the documentation does not comply with the policy.

View Audit 383149

Finding 1170181 (2024-001)

Material Weakness 2024

Flint Housing Commission

MI

Management Response: The Commission will follow the internal control policies set forth by the Housing Choice Voucher Program for tenant recertification processess and maintain all required documentation. Action Plan: The Commission's management will conduct a thorough review of all HCVP files and i...

Management Response: The Commission will follow the internal control policies set forth by the Housing Choice Voucher Program for tenant recertification processess and maintain all required documentation. Action Plan: The Commission's management will conduct a thorough review of all HCVP files and implement quality control checks to ensure completeness of documentation and ongoing compliance.

View Audit 383149

Finding 1170168 (2024-001)

Material Weakness 2024

Life Management, Inc.

NJ

Reporting Internal Control / Segregation of Duties § 200.303 § 200.510

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due...

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due. - Meetings will be put on a calendar by end of 2025 for the year 2026; and zoom links will be sent to participants by LMI, two weeks prior to the meeting date - Minutes/Notations from meetings about report due dates will be recorded, in order for LMI to follow up LMI will maintain a Schedule of Expenditures of Federal Awards, updated on a quarterly basis utilizing quarterly reports and information gathered from the quarterly meetings. Any necessary entries to the general ledger will be made on a timely basis. Report requests to LMI from DCA, National Parks Service, and any other entities, will be shared with RPM, and followed up on accordingly. LMI will review/ discuss reports, that are prepared by RPM, prior to their submission.

View Audit 383123

Corrective Action Plans

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