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Finding 1221225 (2025-001)
Material Weakness 2025
SAGINAW-SHIAWASSEE HABITAT FOR HUMANITY
MI
Procurement, Suspension & Debarment Material Weakness § 200.302 § 200.430
Saginaw-Shiawassee Habitat for Humanity respectfully submits the following corrective action plan for the year ended September 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit Period: The finding from the September 30, 2025 schedule of findings and questi...
Saginaw-Shiawassee Habitat for Humanity respectfully submits the following corrective action plan for the year ended September 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit Period: The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently witht eh number assigned in the schedule. Finding - Federal audit Finding 2025-001 - Material Weakness Reccommendation: Saginaw-Shiawassee Habitat for Humanity prepare required written policies and procedures that are promulgated by 2 CFR 200. Action to be taken: Saginaw-Shiawassee Habitat for Humanity concurs with the finding and acknowledges that formal written federal policies and procedures required under Uniform Guidance were not fully documented during the audit period. The Organization has begun developing and implementing written policies and procedures related to - Allowability of costs chargedd to federal awards - Procurement and bidding procedures - Compensaztion and payroll allocation procedures - Federal grant compliance and documentation standards Management is working in consultation with its auditor and grant partners, as appropriate, to ensure policies align with Uniform Guidance requirements for 2 CFR 200. In addition to policy development, the Organization will: - Review and fformally adopt policies through leadershiop and governance process - Train applicable staff on federal compoliance requirements and governance processes - Maintain centralized documentation related to fedderal grant compliance and procurement activities - Incorporate periodic internal reviews to ensure continued compliance with fedderal requirements
View Audit 405590
Finding 1221223 (2025-003)
Material Weakness 2025
College of Micronesia - Fsm
FM
Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions
Finding 2025-003: Special Tests and Provisions: NSLDS Reporting Recommendation: The College should develop and implement a formal process for monitoring and updating students' enrollment status in the NSLDS to ensure compliance with reporting requirements. Establish internal controls to track change...
Finding 2025-003: Special Tests and Provisions: NSLDS Reporting Recommendation: The College should develop and implement a formal process for monitoring and updating students' enrollment status in the NSLDS to ensure compliance with reporting requirements. Establish internal controls to track changes in enrollment status and ensure timely updates to the NSLDS. Conduct periodic reviews of the enrollment reporting process to identify and address any inaccuracies or delays. Provide training to relevant staff on the importance of compliance with enrollment reporting requirements and the procedures for accurate and timely updates. Response: The College concurs with Finding 2025-003 and the auditors’ recommendation. To address this finding, the College has implemented the following actions. Corrective Action Responsible Party Target Date Status Execute formal written agreement between FAO and OARR defining data ownership for each NSLDS record type, update timelines, escalation procedures, and monthly reconciliation responsibilities. Agreement reviewed annually. FAO Director/Registrar/VPEMSS 30 days Draft in progress Implement NSLDS Reporting Calendar aligned to the academic calendar, distributed to FAO, Registrar, and VPEMSS. Built-in reminders at 30, 14, and 7 days before each deadline. FAO Director 30 days Being initiated Implement monthly SIS-to-NSLDS reconciliation. The Financial Aid Office (FAO) will reconcile Student Information System (SIS) data against the NSLDS roster, and any discrepancies will be resolved within five (5) business days. Exception reports will be reviewed and certified monthly by VPEMSS. The monthly reconciliation process will be completed before certification by the VPEMSS, and all identified reporting discrepancies will either be corrected or formally documented with an action plan before certification. FAO Director/Registrar 30 days First cycle underway Coordinate with OARR to verify and maintain accurate CIP codes and credential level data for all active programs at start of each academic year. FAO Director/Registrar 60 days In progress Recruit and fill vacant FAO positions to restore NSLDS processing and monitoring capacity. FAO Director/VPEMSS/HRO 90 days In progress Incorporate NSLDS reporting compliance into annual Title IV self-assessment each August. FAO Director/VPEMSS August 2026 Scheduled Primary Responsible Office: Director, Financial Aid Office Oversight Office: Vice President for Enrollment Management and Student Services Overall CAP Completion Target: Within 90 days of the final audit report issuance; NSLDS record updates within 15 days
View Audit 405580
Finding 1221222 (2025-002)
Material Weakness 2025
College of Micronesia - Fsm
FM
Special Tests & Provisions Student Financial Aid Internal Control / Segregation of Duties
Finding 2025-002: Special Tests and Provisions: Verification Recommendation: The College should enhance training programs for staff involved in the verification process to ensure they are fully aware of the requirements and procedures. Establish robust internal controls and review mechanisms to ensu...
Finding 2025-002: Special Tests and Provisions: Verification Recommendation: The College should enhance training programs for staff involved in the verification process to ensure they are fully aware of the requirements and procedures. Establish robust internal controls and review mechanisms to ensure that verification worksheets are completed accurately and consistently with ISIRs. Implement a tracking system to ensure that all required corrections to ISIRs are performed in a timely manner. Response: The College concurs with Finding 2025-002 and the auditors’ recommendation. To address this finding, the College has implemented the following actions. Action Responsible Party Target Date Status Reinstate mandatory two-tiered verification file review. No student file in any Verification Tracking Group may be finalized or disbursed without independent review and sign-off by the second FAO staff member. Review logs maintained and submitted monthly to FAO Director. FAO Director/VPEMSS 30 days In progress Implement ISIR Correction Tracking Log. Log captures: date discrepancy identified, date submitted to CPS, CPS confirmation number, and date corrected transaction received. FAO Director reviews weekly. This control directly addresses the gap that led to missed corrections in AY 2024-2025. FAO Director/Student Services Specialist IV 45 days In development Establish mid-year ISIR correction deadline. An internal institutional deadline – set 60 days before the award year closes – will be established to ensure all pending ISIR corrections are submitted before the CPS window closes. FAO Director responsible for tracking FAO Director 30 days Policy and procedure being drafted Mandatory annual FSA verification training for all FAO staff, covering tracking group identification, ISIR-worksheet cross-matching, CPS correction procedures, and the importance of submitting corrections before year-end closure. FAO Director 60 days Scheduled Conduct monthly internal file audits of verified student files. Results reported in writing to the VPEMSS. Shift from quarterly to monthly frequency to ensure errors are caught well before the award year closes. FAO Director 30 days First cycle initiated Revise and redistribute Verification SOP to all FAO staff across all campuses with mandatory sign-off. SOP to include explicit section on ISIR correction deadlines relative to award year closes. FAO Director 30 days In progress Recruit and fill three vacant FAO positions to restore full review capacity FAO Director/VPEMSS/HRO 90 days Recruitment initiated Primary Responsible Office: Director, Financial Aid Office Oversight Office: Vice President for Enrollment Management and Student Services Overall CAP Completion Target: Within 90 days of the final audit issuance
View Audit 405580
Finding 1221221 (2025-001)
Material Weakness 2025
College of Micronesia - Fsm
FM
Student Financial Aid Subrecipient Monitoring Eligibility § 200.303
Finding 2025-001: Eligibility Recommendation: We recommend that management establish and implement formal policies and procedures for the administration of the FSEOG program, including clear guidance on the minimum and maximum award limits in accordance with federal regulations. Management should al...
Finding 2025-001: Eligibility Recommendation: We recommend that management establish and implement formal policies and procedures for the administration of the FSEOG program, including clear guidance on the minimum and maximum award limits in accordance with federal regulations. Management should also provide adequate training to Financial Aid Office personnel on applicable federal requirements, perform supervisory reviews of award calculations prior to disbursement, and conduct periodic monitoring to ensure ongoing compliance with established limits. Response: The College acknowledges the findings resulting from the initial year of the Federal Supplemental Educational Opportunity Grant (FSEOG) program's implementation. The College recognizes that the finding resulted from deficiencies in newly implemented award procedures during the first year of the FSEOG program. In light of this, we wish to provide context regarding the situation and the corrective actions undertaken to address the issue. The seven students identified in this finding were awarded FSEOG funds that reflected their significant financial need and the institution's commitment to enabling students to cover both direct and indirect enrollment costs. An internal review conducted by the Financial Aid Office revealed that these awards inadvertently exceeded the $4,000 annual maximum established by program regulations. Following this internal review, prompt corrective measures were enacted, culminating in the issuance of a formal memorandum to the Comptroller in October of FY26. This memorandum directed adjustments to the affected students’ FSEOG awards to ensure compliance with the prescribed annual maximum. This internal monitoring process underscores the College’s proactive commitment to program integrity and fiscal accountability. Furthermore, the unexpended funds were returned to the U.S. Department of Education during FY26. The College remains dedicated to the proper administration of the FSEOG program and has reinforced its internal review procedures. This includes conducting more frequent audits of award ceilings during active disbursement periods to prevent similar errors in future award years. To address the finding, the College will implement the following actions: 1. Establishment of Formal Policy and Standard Operating Procedures (SOPs): Within 30 days, the College will adopt and implement a dedicated section within the Financial Aid Policy and Procedures Manual specifically for the FSEOG program. This document will delineate federal award limitations, selection criteria based on exceptional financial need groupings, and compliance parameters in accordance with 34 CFR 676.20. 2. Staff Training and Competency Review: Prior to the next award cycle, the College will conduct a mandatory training workshop for all counselors and processing staff within the Financial Aid Office. This training will emphasize the identification of the FSEOG-eligible student population, the applicable selection criteria, and the importance of cross-referencing final award packages. 3. Monitoring and Long-Term Quality Control: The College will implement a mandatory two-tiered verification process. Prior to any FSEOG batch disbursement being sent to the Office of the Comptroller for final payment execution, a senior financial aid officer or director must review and authorize a compliance checklist. This checklist will confirm that there are no boundary violations, and any batch disbursement package containing an amount below $100 or exceeding $4,000 per academic year will be flagged for review. Quarterly compliance reviews will be documented and retained as part of the College's internal control records to verify continued compliance with FSEOG award requirements and to provide supporting documentation for future audits. Primary Responsible Office: Director, Financial Aid Office Oversight Office: Vice President for Enrollment Management and Student Services Overall CAP Completion Target: Addressed in Dec 2026
View Audit 405580
Finding 1221220 (2025-001)
Material Weakness 2025
Bmc Health System, Inc.
MA
HUD Housing Programs Internal Control / Segregation of Duties
The Health System will take the following actions to resolve the noted conditions: 1. To address the noted conditions for user access reviews the Health System will update SOPs and documentation in two separate areas: a. Vendors/Consultants that do work for the Health System will be instructed to on...
The Health System will take the following actions to resolve the noted conditions: 1. To address the noted conditions for user access reviews the Health System will update SOPs and documentation in two separate areas: a. Vendors/Consultants that do work for the Health System will be instructed to only move changes to production with explicit written approval from the business leader of the Human Resources (HR) function or Human Resources Information Systems (HRIS) leadership. Verbal approval in meetings will be insufficient. The updated requirement will be communicated to all business leads in HR. b. Workday Releases are currently reviewed and tested by HRIS prior to implementation. During testing, the auditors noted two releases that did not have documentation of testing. The two releases relate to modules or functionality not used by the Health System. HRIS will update its practice of reviewing Workday releases to include documentation on release items that do not apply to the Health System and, therefore, do not require testing. This change will be incorporated in HRIS’s SOP and communicated to the team conducting the Workday release reviews. 2. HRIS leadership will update its SOP for UAR to require screenshot of the system generated report used for the UAR and require an HR VP to review the Sr. Manager’s (primary individual doing review) access. The HRIS team will be trained on the updates to the new SOP. 3. We have done a comprehensive review of our implementers/vendors and began disabling them from our systems when they no longer require access to our systems upon completion of services. HR business leads will be required to request implementor/vendor access disablement on the completion of their work. The HR business leads will be trained on this process. As a new additional control, implementers/vendors will be reviewed by HRIS on an annual basis mirroring the current security review process for other users. Person Responsible: Karen Alvarado – Senior Manager HRIS E-mail address: Karen.Alvarado@bmc.org
View Audit 405578
Finding 1220828 (2025-003)
Material Weakness 2025
Valentine Elementary School District No. 22
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
Planned Corrective Action: When required, the District will enter into an contract to have a single audit completed by the required due date. Anticipated Completion Date: June 30, 2027 Responsible Contact Person: Cliff Angle, Superintendent
Planned Corrective Action: When required, the District will enter into an contract to have a single audit completed by the required due date. Anticipated Completion Date: June 30, 2027 Responsible Contact Person: Cliff Angle, Superintendent
View Audit 405557
Finding 1220820 (2025-001)
Material Weakness 2025
Metropolitan Development and Housing Agency
TN
HUD Housing Programs Significant Deficiency
Finding Reference: 2025-001 Program Name: Housing Voucher Cluster (14.871-CL) Description of Finding: HUD regulations require the Agency to inspect the unit leased to a family at least biennially to determine if the unit meets Housing Qualify Standards and must conduct quality control reinspections....
Finding Reference: 2025-001 Program Name: Housing Voucher Cluster (14.871-CL) Description of Finding: HUD regulations require the Agency to inspect the unit leased to a family at least biennially to determine if the unit meets Housing Qualify Standards and must conduct quality control reinspections. Of the 40 files tested, 5 files did not contain documentation that the biennial inspection was performed. Statement of Concurrence or Nonconcurrence: Metropolitan Development and Housing Agency agrees with Cherry Bekaert in reference to audit finding 2025-001. Corrective Action: Management acknowledges the finding and notes that the error was caused by a software issue that has since been corrected. Upon discovery, the agency immediately remedied the issue with all impacted households and conducted a comprehensive review to determine the scope of the issue. The review identified 68 impacted households out of 6,440 total Housing Choice Voucher program households, representing less than 1% of the total program population.
View Audit 405544
Finding 1220817 (2025-002)
Material Weakness 2025
City of Costa Mesa
CA
Allowable Costs / Cost Principles Significant Deficiency § 200.430
The City is currently implementing measures to ensure the actual hours worked is correctly coded.
The City is currently implementing measures to ensure the actual hours worked is correctly coded.
View Audit 405540
Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
Tenant Files
Tenant Files
View Audit 405535
Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
In four (4) instances out of forty (40) tenant files tested, the voucher had expired and there was no written request for an extension.
In four (4) instances out of forty (40) tenant files tested, the voucher had expired and there was no written request for an extension.
View Audit 405535
Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that extension of a voucher should be based on the family requesting an extension in writing and Knox MHA granting the request, indicating an expiration date.
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that extension of a voucher should be based on the family requesting an extension in writing and Knox MHA granting the request, indicating an expiration date.
View Audit 405535
Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
(2) Actions Taken on the Finding.
(2) Actions Taken on the Finding.
View Audit 405535
Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
Morrow MHA made a decision as an Agency to automatically extend the voucher time to assist the participant in successfully utilizing their voucher without needing to request an extension. Most or all of the 4 voucher holders were disabled and successful in finding a unit between 61 – 120 days prior ...
Morrow MHA made a decision as an Agency to automatically extend the voucher time to assist the participant in successfully utilizing their voucher without needing to request an extension. Most or all of the 4 voucher holders were disabled and successful in finding a unit between 61 – 120 days prior the voucher expiration. The strategy was applied to all participants receiving a voucher. In addition, it was implemented to lessen staff burden since the Agency was experiencing staffing challenges. Lastly, the market for available units was very limited for the rural county.
View Audit 405535
Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
(3) Estimated Completion Date.
(3) Estimated Completion Date.
View Audit 405535
Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
Changes have already been made prior to the issuance of the finding above. As of June 26, 2026 Morrow MHA has reverted to only issuing the voucher for 60 days and will require any participant needing an extension make the request in writing. The rental market is turning as we are seeing more availab...
Changes have already been made prior to the issuance of the finding above. As of June 26, 2026 Morrow MHA has reverted to only issuing the voucher for 60 days and will require any participant needing an extension make the request in writing. The rental market is turning as we are seeing more available units available.
View Audit 405535
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
Interfund Transfers
Interfund Transfers
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
There were interfund transfers from the Mainstream Voucher program to the Business Activities (a nonfederal program), during the fiscal year in the amount of $24,570.
There were interfund transfers from the Mainstream Voucher program to the Business Activities (a nonfederal program), during the fiscal year in the amount of $24,570.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that interfund transfers should not be made to nonfederal programs from a federal program. In addition, a reconciliation of the Inter Program accounts should be performed on a mo...
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that interfund transfers should not be made to nonfederal programs from a federal program. In addition, a reconciliation of the Inter Program accounts should be performed on a monthly basis and interfund borrowings should be reimbursed within a reasonable timeframe, during the operating cycle.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
(2) Actions Taken on the Finding.
(2) Actions Taken on the Finding.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
Knox MHA employed a fee accountant to assist in preparing the Hinkle report, assistance with GASB entries, footnotes and REAC submission. It was an oversight of Management and not caught until brought to our attention by the auditor. Had I been aware of this at the time I would have made the correct...
Knox MHA employed a fee accountant to assist in preparing the Hinkle report, assistance with GASB entries, footnotes and REAC submission. It was an oversight of Management and not caught until brought to our attention by the auditor. Had I been aware of this at the time I would have made the correction as I know this is not permitted nor an entry that should be made.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
(3) Estimated Completion Date.
(3) Estimated Completion Date.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
Discussions have been had with the fee accountant to provide more detailed reviews and further discussions prior to submissions. This is NOT a typical entry nor one I would have approved. This will be corrected by June 30, 2026 to ensure that this does not occur in future audits. I also plan to expl...
Discussions have been had with the fee accountant to provide more detailed reviews and further discussions prior to submissions. This is NOT a typical entry nor one I would have approved. This will be corrected by June 30, 2026 to ensure that this does not occur in future audits. I also plan to explore other options for future submissions.
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Tenant Files
Tenant Files
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
In five (5) instances out of forty (40) tenant files tested, the voucher had expired and there was no written request for an extension.
In five (5) instances out of forty (40) tenant files tested, the voucher had expired and there was no written request for an extension.
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that extension of a voucher should be based on the family requesting an extension in writing and Knox MHA granting the request, indicating an expiration date.
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that extension of a voucher should be based on the family requesting an extension in writing and Knox MHA granting the request, indicating an expiration date.
View Audit 405534
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