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Finding 2025-003: Cash Management Assistance Listing Number 84.126A Rehabilitation Services - Vocational Rehabilitation Grants to States Award Period: July 1, 2024 – June 30, 2025 Responsible Person: Karen Miller, Controller, 609-771-2203, Jeanette Vega, Director of Grant Financial Administration, 6...
Finding 2025-003: Cash Management Assistance Listing Number 84.126A Rehabilitation Services - Vocational Rehabilitation Grants to States Award Period: July 1, 2024 – June 30, 2025 Responsible Person: Karen Miller, Controller, 609-771-2203, Jeanette Vega, Director of Grant Financial Administration, 609-771-2847 Amy Cuhel-Shuckers, Director, Grants and Sponsored Research, 609-771-3120 Corrective Action Plan: For the fiscal year ending June 30, 2025, the College had certain reimbursement requests under ALN 84.126A that were not submitted within the required timeframes and were missing certain documentation elements specified within the underlying grant agreements. While all reimbursement requests were made for allowable expenditures incurred prior to the date of request, the timing and documentation issues resulted from staff turnover and gaps in detailed review procedures within both Finance & Business Services and the Office of Grants and Sponsored Research (OGSR). The College recognizes the importance of ensuring that reimbursement requests are fully compliant with the timing and supporting documentation requirements outlined in 2 CFR 200.305 and the corresponding award documents. During FY25 and FY26, the College strengthened internal controls over reimbursement processing by implementing enhanced month-end monitoring procedures, hiring a Research Business Assistant responsible for additional oversight, improving documentation standards, strengthening cross-functional communication and coordination, and establishing a grant-specific reimbursement deadline tracker. These improvements were incorporated into updated training for principal investigators and grant support staff, with mandatory annual training implemented beginning FY26.The College implemented portions of the corrective actions during the fiscal year, with remaining items implemented at the start of FY26. These actions collectively support full and ongoing compliance with reimbursement requirements for federal and pass-through grant programs. Anticipated Completion Date: June 30, 2026
Finding 2025-002: Eligibility Student Financial Assistance Cluster U.S. Department of Education Award Period: July 1, 2024 – June 30, 2025 Responsible Person: Wilbert Casaine, Executive Director of Student Financial Aid, 609-771-2211 Corrective Action Plan: During the compliance audit for the fiscal...
Finding 2025-002: Eligibility Student Financial Assistance Cluster U.S. Department of Education Award Period: July 1, 2024 – June 30, 2025 Responsible Person: Wilbert Casaine, Executive Director of Student Financial Aid, 609-771-2211 Corrective Action Plan: During the compliance audit for the fiscal year ending June 30, 2025, the College had one student out of a sample of 40 who was selected for the eligibility compliance and control testing that had an incorrect Pell grant award for the Spring 2025 semester. The student was identified as having received the incorrect amount of Pell based on changes in enrollment intensity during the College’s Add/Drop period. The result of this error was that the student was under-awarded the Pell grant. Once the error was discovered, the student’s Pell grant was increased to the correct amount and reported to COD. The College recognizes the importance of reviewing student enrollment intensity changes throughout the disbursement process to ensure it does not result in errors in the calculation and disbursement of aid in accordance with 34 CFR 668.42, 34 CFR 673.5, 34 CFR 673.6, and 34 CFR 685.301. The College has a robust process for confirming enrollment intensity, which includes automated system reviews of student records, as well as manual/in-person award confirmations. In this student’s case, there were multiple course changes in a short span of time during the Spring semester’s Add/Drop period, which required multiple reviews and revisions to the student’s financial aid package. During one of the reviews, a staff member did not accurately increase the student’s Pell grant award when it was flagged by the system as being incorrect. As part of our corrective action, we have implemented additional reporting enhancements to review and confirm accurate awards. The reports are listed below: • The Office of Records and Registration will provide a comprehensive roster of student registration actions immediately following the Add/Drop period, and continuing weekly, until mid-semester, for review. • The Senior Business Analyst in the Financial Aid Office created an enhanced part-time user edit report of Pell students only who are not full-time at the end of the Add/Drop period for review. • The Analyst in the Financial Aid office developed a report to compare student enrollment intensity changes weekly, after the Add/Drop period is over, to identify and correct discrepancies in real time. The aforementioned corrective actions in the Financial Aid Office were fully operational for the Fall 2025 semester. Internal control reviews confirmed that no award errors occurred during the Fall 2025 term, validating the effectiveness of the new reporting and review structure. The College implemented the corrective action on 08/26/2025. Anticipated Completion Date: Completed in August 2025
Finding 2025-001: Special Tests and Provisions – NSLDS Reporting Student Financial Assistance Cluster U.S. Department of Education Award Period: July 1, 2024 – June 30, 2025 Responsible Persons: Heba Jahama, Director of Records and Registration, 609-771-2376, Billy Peitz, Associate Director of Recor...
Finding 2025-001: Special Tests and Provisions – NSLDS Reporting Student Financial Assistance Cluster U.S. Department of Education Award Period: July 1, 2024 – June 30, 2025 Responsible Persons: Heba Jahama, Director of Records and Registration, 609-771-2376, Billy Peitz, Associate Director of Records, Reporting, and Enrollment, 609-771-2333 Corrective Action Plan: For the fiscal year ending June 30, 2025, the College had 1 student out of an initial sample of 40, for which it was noted that the enrollment effective date was reported by the College to the NSLDS inaccurately. The student was noted by the College as having a status of “LOA” (Leave of Absence), but this LOA was not reported to the NSLDS appropriately. Program-Level Enrollment data indicated this student as being withdrawn, but the Campus-Level Enrollment data did not. Additionally, 2 students out of an additional sample of 40 tested were found to have not followed the internal College policy for determining the enrollment effective date, despite internal College records matching those of the NSLDS. Lastly, for 1 out of the additional 40 students, the effective date per internal College records did not match NSLDS. The College recognizes the importance of ensuring accurate enrollment data regarding NSLDS reporting under the Pell Grant and the Direct Loan and FFEL programs via the NSLDS (OMB No. 1845-0035). Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment. There are two categories of enrollment information, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. After a thorough review of the data errors, it was determined that the root cause was a lack of standardized business processes for LOA and Withdrawal actions. We have since implemented several corrective actions to ensure data integrity and institutional consistency. New procedural documentation has been established to clarify the standard operating procedure for LOAs and Withdrawals. This documentation provides a definitive framework for staff to ensure that term withdrawal dates within PAWS (the system of record) are perfectly aligned with program status updates transmitted to the National Student Clearinghouse (NSC). The updated operating procedures have been shared with all relevant personnel to ensure that staff members are proficient in the new PAWS-to-NSC alignment protocols. In addition, the College has noted that the date of record for student registration must serve as the primary trigger for external reporting. This eliminates inconsistencies between the date a student initiates a withdrawal and the date reported to external agencies. To mitigate the risk of reporting lags, the College has revised its reporting schedule. LOA and Withdrawal updates are now transmitted to the Clearinghouse on a regular, recurring basis, independent of the standard comprehensive enrollment file processing cycle. This ensures that student status changes are reflected in the NSC database timely. The College implemented the corrective action on 12/16/2025. Anticipated Completion Date: Completed in December 2025, with ongoing monitoring
Capitalization Grants for Clean Water State Revolving Funds SIGNIFICANT DEFICIENCY/NONCOMPLIANCE 2025 - 001 Cash Management Name of contact person: Heather Doughtie, Finance Director Corrective Action: Management will install measures to ensure future grant funds are expended with the required Cash ...
Capitalization Grants for Clean Water State Revolving Funds SIGNIFICANT DEFICIENCY/NONCOMPLIANCE 2025 - 001 Cash Management Name of contact person: Heather Doughtie, Finance Director Corrective Action: Management will install measures to ensure future grant funds are expended with the required Cash Management time limits. Proposed Completion Date: The Board will implement the above procedure immediately.
Financial Reporting – The Organization has evaluated the cost/benefit of outsourcing the task of preparing the financial statements to an external accountant. However, management of the Organization has obtained the necessary skills, knowledge, and experience to accept responsibility for the Organiz...
Financial Reporting – The Organization has evaluated the cost/benefit of outsourcing the task of preparing the financial statements to an external accountant. However, management of the Organization has obtained the necessary skills, knowledge, and experience to accept responsibility for the Organization’s financial statements prepared by the external accountant. Responsible Official – Vicki McAuliffe, CFO Anticipated Completion Date – This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.
Breakthrough Phase III, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2024 – June 30, 2025 The findings from the schedule of findings and q...
Breakthrough Phase III, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2024 – June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAMS AUDITS FINDING NO. 2025-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project’s tenants during the fiscal year under audit. Criteria: According to HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant’s recertification anniversary date. Owners then must recompute the tenants’ rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year’s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management did not have systems in place to ensure tenant files and recertification documentation were completed in accordance with HUD requirements. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure tenant files are in compliance with HUD and kept in accordance with HUD requirements. Action Taken: The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and will ensure personnel complete HUD-related training. The Board is also considering contracting with a management agent to manage the Project. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please contact Antonio Luna at 865-247-0065. Sincerely yours, Antonio Luna Financial Controller Breakthrough Corporation
CORRECTIVE ACTION PLAN Breakthrough Phase II, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2024 – June 30, 2025 The findings from the sche...
CORRECTIVE ACTION PLAN Breakthrough Phase II, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2024 – June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAMS AUDITS FINDING NO. 2025-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project’s tenants during the fiscal year under audit. Criteria: According to HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant’s recertification anniversary date. Owners then must recompute the tenants’ rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year’s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management did not have systems in place to ensure tenant files and recertification documentation were completed in accordance with HUD requirements. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure tenant files are in compliance with HUD and kept in accordance with HUD requirements. Action Taken: The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and will ensure personnel complete HUD-related training. The Board is also considering contracting with a management agent to manage the Project. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please contact Antonio Luna at 865-247-0065. Sincerely yours, Antonio Luna Financial Controller Breakthrough Corporation
CORRECTIVE ACTION PLAN Breakthrough Phase I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2024 – June 30, 2025 The findings from the sched...
CORRECTIVE ACTION PLAN Breakthrough Phase I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2024 – June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAMS AUDITS FINDING NO. 2025-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project’s tenants during the fiscal year under audit. Criteria: According to HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant’s recertification anniversary date. Owners then must recompute the tenants’ rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year’s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management did not have systems in place to ensure tenant files and recertification documentation were completed in accordance with HUD requirements. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure tenant files are in compliance with HUD and kept in accordance with HUD requirements. Action Taken: The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and will ensure personnel complete HUD-related training. The Board is also considering contracting with a management agent to manage the Project. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please contact Antonio Luna at 865-247-0065. Sincerely yours, Antonio Luna Financial Controller Breakthrough Corporation
The City concurs with the finding. The City will update Continuum of Care procedures related to subrecipient monitoring, in-kind contribution documentation, match tracking and reporting, and grant closeout review to strengthen compliance and oversight. Additionally, the City will provide additional ...
The City concurs with the finding. The City will update Continuum of Care procedures related to subrecipient monitoring, in-kind contribution documentation, match tracking and reporting, and grant closeout review to strengthen compliance and oversight. Additionally, the City will provide additional grants training and a list of subject matter experts within each department that can work with auditors during the single audit.
The City concurs with the finding. The Department of Health, Housing & Homelessness will review the allocation of fringe benefits to grant payroll charges on a quarterly basis to ensure fringe benefits are properly allocated to funding sources. The reconciliations will be prepared by fiscal staff an...
The City concurs with the finding. The Department of Health, Housing & Homelessness will review the allocation of fringe benefits to grant payroll charges on a quarterly basis to ensure fringe benefits are properly allocated to funding sources. The reconciliations will be prepared by fiscal staff and approved by the Fiscal Manager. Additionally, the DFAS Grant Administrator will perform a semi-annual review of excess leave payouts to ensure they are charged to the correct grant funding string.
The City concurs with the finding. Beginning in December 2025, the Aviation Revenue and Finance Officer has implemented an internal control to strengthen compliance with federal reporting requirements. A centralized spreadsheet has been created to track all required financial report deadlines, inclu...
The City concurs with the finding. Beginning in December 2025, the Aviation Revenue and Finance Officer has implemented an internal control to strengthen compliance with federal reporting requirements. A centralized spreadsheet has been created to track all required financial report deadlines, including FAA Forms 5100-126 and 5100-127. This spreadsheet identifies the due dates, responsible personnel, and submission status to help ensure reports are prepared, reviewed, and submitted timely in accordance with applicable federal regulations. The Aviation Revenue and Finance Officer will also perform periodic reviews of the reporting calendar to monitor completeness, accuracy, and compliance to required deadlines.
Individual Responsible for Corrective Action: Kenzie Cox, Associate VP of Strategic Enrollment Corrective Action: Southern Virginia University has taken the following steps to resolve the issue: • A new internal check was created to verify that withdrawal dates match the verified withdrawal date bef...
Individual Responsible for Corrective Action: Kenzie Cox, Associate VP of Strategic Enrollment Corrective Action: Southern Virginia University has taken the following steps to resolve the issue: • A new internal check was created to verify that withdrawal dates match the verified withdrawal date before federal aid or institutional charges are updated. • The withdrawal form is being updated to require Financial Aid and Student Accounts signatures, ensuring that all relevant offices receive the information before it is finalized. • Communication procedures between the Registrar, Financial Aid, and Student Accounts have been formalized to ensure that withdrawal information is shared consistently. Southern Virginia University has taken the following preventive actions: • A regular withdrawal review will be completed to confirm accurate dates, status changes, and timely updates across all departments and systems. • The University will maintain and distribute an updated written withdrawal workflow to impacted departments clarifying communication, verification, and documentation requirements for university withdrawals. • Staff in all involved departments will participate in training to reinforce the updated procedures. Anticipated Completion Date: Process started in February 2026; form revisions and process revisions implementation anticipated completion April 30, 2026. Ongoing monitoring thereafter.
Individual Responsible for Corrective Action: Kenzie Cox, Associate VP of Strategic Enrollment Corrective Action: In October 2025, Southern Virginia University transitioned both award letter notifications and loan disbursement notifications to an automated process through the Student Financial Aid M...
Individual Responsible for Corrective Action: Kenzie Cox, Associate VP of Strategic Enrollment Corrective Action: In October 2025, Southern Virginia University transitioned both award letter notifications and loan disbursement notifications to an automated process through the Student Financial Aid Management System. All notifications are now system-generated and automatically logged within each student’s record, ensuring a complete and permanent communication history. The Financial Aid Office will maintain automated notification workflows and conduct an annual review before each aid year to verify that award letter and loan disbursement notifications are generating automatically, and documentation of the notifications is happening correctly. Anticipated Completion Date: October 2025 (process fully implemented).
Individual Responsible for Corrective Action: Kenzie Cox, Associate VP of Strategic Enrollment Corrective Action: To ensure ongoing accuracy in enrollment reporting, Southern Virginia University is strengthening communication and coordination across departments involved in the reporting process. Beg...
Individual Responsible for Corrective Action: Kenzie Cox, Associate VP of Strategic Enrollment Corrective Action: To ensure ongoing accuracy in enrollment reporting, Southern Virginia University is strengthening communication and coordination across departments involved in the reporting process. Beginning February 2026, the Financial Aid Office implemented a workflow to review NSC and NSLDS error reports more promptly and resolve discrepancies as they arise. Financial Aid will monitor this process monthly until errors are no longer identified, ensuring timely and accurate reporting going forward. The Registrar's Office will receive training on date reporting requirements and expectations for NSLDS so that they use the correct enrollment change dates. Anticipated Completion Date: Initial corrective actions implemented February 2026. Anticipated completion expected March 2026; ongoing monitoring in place.
Condition: Two (2) monthly claims for reimbursement reported meal counts less than those supported by records of the District. One (1) monthly claim for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its poli...
Condition: Two (2) monthly claims for reimbursement reported meal counts less than those supported by records of the District. One (1) monthly claim for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Responsible Person: Dr. Dwayne E. Evans, Superintendent Anticipated Completion Date: June 30, 2026
Condition: The District had one missing application and two instances of students being claimed in the incorrect eligibility category. Plan: The District will improve their review processes to ensure applications are all retained and eligibility information is correctly applied. Anticipated Date of ...
Condition: The District had one missing application and two instances of students being claimed in the incorrect eligibility category. Plan: The District will improve their review processes to ensure applications are all retained and eligibility information is correctly applied. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Andrea Havlovitz, Business Administrator Management Response: The District agrees with the finding and will correct this in future years.
Loras College Corrective Action Plan For the year ended June 30, 2025 February 19, 2026 Finding 2025-003: Disbursement Notifications Assistance Listing Number: 84.268 Federal Agency: U.S. Department of Education Condition: For one student in the sample of 25 students tested, the College was unable t...
Loras College Corrective Action Plan For the year ended June 30, 2025 February 19, 2026 Finding 2025-003: Disbursement Notifications Assistance Listing Number: 84.268 Federal Agency: U.S. Department of Education Condition: For one student in the sample of 25 students tested, the College was unable to provide support that timely notification was provided to the student receiving Direct Loan funds. The communication should include the date and amount of disbursements and the right and process for how to cancel all or a part of the loans. Recommendation: The College should implement a policy/control to ensure that the required notifications are provided to Direct Loan students and documentation is retained. Corrective Action: Management reviewed the process for disbursement notification and has established a process whereby all notifications sent electronically are saved to the College’s cloud based system. In addition, The financial Aid Director will review the disbursement notification process completed by the Financial Aid Counselor at least monthly and not the review on a shared electronic calendar. The review will ensure all required elements are included in the disbursement notification. This procedure will be implemented during the fidcal year ending May 31, 2026. Renate A. Root Treasurer 1450 Alta Vista St. Dubuque, IA 52001 563-588-7775
Loras College Corrective Action Plan For the year ended June 30, 2025 February 19, 2026 Finding 2025-002: Significant Deficiency – Gramm-Leach Bliley Act Security Policy Assistance Listing Number: Various Federal Agency: U.S. Department of Education Condition: The College did not have updated proced...
Loras College Corrective Action Plan For the year ended June 30, 2025 February 19, 2026 Finding 2025-002: Significant Deficiency – Gramm-Leach Bliley Act Security Policy Assistance Listing Number: Various Federal Agency: U.S. Department of Education Condition: The College did not have updated procedures and processes in place specific to certain required GLBA elements. The GLBA policy review and updates are still in process. Recommendation: It is recommended that the College update its written GLBA Security Policy to address all the required elements. At a minimum, the College should address each of the required minimum elements noted in the GLBA regulations (16 CFR 314.4). Corrective Action: Management is reviewing its written GLBA policy to ensure all elements of 16 CFR 314.4 are included. The new written policy will be implemented no later than May 31, 2026. Renate A. Root Treasurer 1450 Alta Vista St. Dubuque, IA 52001 563-588-7775
Loras College Corrective Action Plan For the year ended June 30, 2025 February 19, 2026 Finding 2025-001: Significant Deficiency – Incentive Compensation Assistance Listing Number: Various Federal Agency: U.S. Department of Education Condition: One out of five employees selected for testing had a pr...
Loras College Corrective Action Plan For the year ended June 30, 2025 February 19, 2026 Finding 2025-001: Significant Deficiency – Incentive Compensation Assistance Listing Number: Various Federal Agency: U.S. Department of Education Condition: One out of five employees selected for testing had a promotion letter that included a salary increase if performance metrics for enrollments were met, with goal numbers for yearover- year increases in applications, admissions, new transfer enrollment and graduate enrollment. This is not in compliance with applicable requirements regarding incentive compensation. Recommendation: The College should establish a policy where employee contracts and compensation are reviewed and approved to ensure compliance with applicable requirements regarding incentive compensation per the regulations at 34 CFR 668.14(b)(22). Corrective Action: Management has reviewed internal processes and procedures and a process has been established whereby all employee contracts and compensation are first reviewed by the Associate VP for Finance/Treasurer and President before they are sent to Human Resources for processing. The Associate VP for Finance/Treasurer has a CPA background. In addition, the President and the HR Director are now well versed in applicable requirements regarding employee compensation. Management believes this process will eliminate a reoccurrence. Renate A. Root Treasurer 1450 Alta Vista St. Dubuque, IA 52001 563-588-7775
View of Responsible Officials: We have implemented a new payroll recording feature that captures all staff time including overtime via a separate spreadsheet. The change was effective subsequent to the 2024 audit report date.
View of Responsible Officials: We have implemented a new payroll recording feature that captures all staff time including overtime via a separate spreadsheet. The change was effective subsequent to the 2024 audit report date.
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2025 U.S. Department of Housing and Urban Development Crystal Run Owner Corporation V (the Organization), HUD Project No. 012-HD091 respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of indep...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2025 U.S. Department of Housing and Urban Development Crystal Run Owner Corporation V (the Organization), HUD Project No. 012-HD091 respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP, 432 North Franklin Street #60, Syracuse, New York 13204 Audit period: July 1, 2024 – June 30, 2025 The findings from the 2025 schedule of findings and questioned costs are discussed below. Findings are numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2025-001: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Recommendation: We recommend that new procedures be implemented to ensure move-outs are timely reported. Action Taken: Management is in the process of implementing a new move-out notification workflow. Name of Contact Person Responsible for Corrective Action: Audra Coon, Director of Finance, (845) 695-2554. Anticipated Completion Date: May 2026
Finding 2025-002: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Recommendation: We recommend that new procedures be implemented to ensure move-outs are timely reported. Action Taken: Management is in the process of implementing a new move-out notification...
Finding 2025-002: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Recommendation: We recommend that new procedures be implemented to ensure move-outs are timely reported. Action Taken: Management is in the process of implementing a new move-out notification workflow. Name of Contact Person Responsible for Corrective Action: Audra Coon, Director of Finance, (845) 695-2554. Anticipated Completion Date: May 2026
Finding 2025-001: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Condition: The Organization’s residual receipts account exceeded the $250 per unit retained balance at the PRAC anniversary/renewal date, but the Organization did not remit the excess residua...
Finding 2025-001: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Condition: The Organization’s residual receipts account exceeded the $250 per unit retained balance at the PRAC anniversary/renewal date, but the Organization did not remit the excess residual receipts to HUD’s Accounting Center nor obtain HUD approval for retention or alternative use. The overage that was not submitted amounted to $255,280. Recommendation: We recommend that the Organization remit the overage of $255,280 to HUD’s Accounting Center or submit HUD 9250 for HUD approved application if directed. Views of management and planned corrective action: Management concurs and will submit form HUD 9250. Action Taken: Management is in the process of submitting form HUD 9250. Anticipated Completion Date: May 2026 Name of Contact Person Responsible for Corrective Action: Audra Coon, Director of Finance, (845) 695-2554.
Finding Number: 2025-001 AL: 93.959 and 93.243 Program Name: Block Grants for Prevention and Treatment of Substance Abuse and Substance Abuse and Mental Health Services Projects of Regional and National Significance Action Taken: It was recently discovered that Community Drug Board, Inc. had filed o...
Finding Number: 2025-001 AL: 93.959 and 93.243 Program Name: Block Grants for Prevention and Treatment of Substance Abuse and Substance Abuse and Mental Health Services Projects of Regional and National Significance Action Taken: It was recently discovered that Community Drug Board, Inc. had filed our 2024 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, Community Drug Board, Inc. has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.
Finding 1175074 (2025-001)
Material Weakness 2025
None reported Finding 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2025-001 also apply to State requirements and State Awards. Margaret Pierce - Burke County Finance Director, Korey Fisher-Wellman - Department of Social Services Direct...
None reported Finding 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2025-001 also apply to State requirements and State Awards. Margaret Pierce - Burke County Finance Director, Korey Fisher-Wellman - Department of Social Services Director, Amanda Grady - Assistant Department of Social Services Director, and Tammy Wright - Medicaid Program Manager For all findings identified, Medicaid staff are required to attend training sessions to address the issues, and sign-in sheets will be required. During training, appropriate policies will be reviewed. The root causes of the errors were determined to be staff oversight and procedural lapses, compounded by policy changes, staff turnover, and the inexperience of some workers. Medicaid Supervisors will continue conducting 2nd Party Reviews. As cases are reviewed, supervisors will provide additional training as needed, either individually or in group settings. Training materials will be kept current and shared with the lead worker to ensure proper delivery. Workers will be required to complete refresher training when errors are found and collaborate with lead workers or supervisors for more detailed instruction or training. Group training will be scheduled if multiple workers demonstrate similar issues based on 2nd Party Review results. Supervisors conducting 2nd Party Reviews will examine two random cases per worker each month for timeliness and accuracy. In addition, two extra cases per worker will be spot-checked monthly to verify accurate resource entry. The Program Manager and Supervisors will monitor reports to ensure timeliness and require staff to document any cases that have gone overdue. These processes will help determine whether improvements have been made in resource accuracy. New employees will have notices and other correspondence reviewed before they are sent out to ensure accuracy. All new employees will continue to have 100% of their cases reviewed until supervisors determine they can process cases independently and correctly. Results from 2nd Party Reviews will be shared with the Program Manager, Assistant Director, and DSS Director. Corrections have been made to cases in error, and supporting documentation has been updated in NCFAST. Section IV - State Award Findings and Question Costs Supervisors will conduct training in response to the identified errors, with completion targeted by the end of January. Success will be measured through the results of ongoing 2nd Party Reviews. The agency will continue to monitor outcomes, provide group or individual training as needed, and address persistent issues through the disciplinary process when necessary. Additional training requirements and expanded, targeted spot-checks of cases will be implemented on an ongoing basis, based on continued findings, to further strengthen accuracy and compliance. Burke County, North Carolina Section III - Federal Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2025 Section II - Financial Statement Findings 139
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