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Corrective Action Plans

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Finding 1169638 (2025-002)
Material Weakness 2025
Wake County, North Carolina
NC
Eligibility Significant Deficiency
The County will complete a quarterly review of errors in income and documentation. For those staff identified by the targeted review with errors in these areas, supervisors will provide refresher training on Medicaid policy requirements. Additional targeted reviews will be completed monthly until th...
The County will complete a quarterly review of errors in income and documentation. For those staff identified by the targeted review with errors in these areas, supervisors will provide refresher training on Medicaid policy requirements. Additional targeted reviews will be completed monthly until the deficiencies are corrected.
View Audit 382614
Finding 1169637 (2025-001)
Material Weakness 2025
Niad Center for Human Development, Inc. D/b/a Crisis Intervention Services
IA
Internal Control / Segregation of Duties
As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible
As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible
View Audit 382612
Finding 1169622 (2025-002)
Material Weakness 2025
Lake County Community College District
OH
Reporting § 200.502 § 200.510
Finding Number: 2025-002 Condition: Lakeland did not have adequate controls in place to ensure the SEFA was prepared to include appropriate expenditures for the Economic Development Cluster in the proper period. Planned Corrective Action: The College will establish the proper controls to ensure that...
Finding Number: 2025-002 Condition: Lakeland did not have adequate controls in place to ensure the SEFA was prepared to include appropriate expenditures for the Economic Development Cluster in the proper period. Planned Corrective Action: The College will establish the proper controls to ensure that the SEFA is prepared based on the timing of the underlying activity rather than payment dates. Contact person responsible for corrective action: David Cummins, Vice President for Administrative Services and College Treasurer Anticipated Completion Date: December 2025
View Audit 382603
Finding 1169621 (2025-001)
Material Weakness 2025
Lake County Community College District
OH
Student Financial Aid Internal Control / Segregation of Duties Material Weakness § 200.303
Finding Number: 2025-001 Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: The College has implemented procedures to verify that academic dates are entered accurately in Banner and confirmed by personnel other than those res...
Finding Number: 2025-001 Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: The College has implemented procedures to verify that academic dates are entered accurately in Banner and confirmed by personnel other than those responsible for calculating and reviewing returns of Title IV funds. This should ensure the related calculations are complete and accurate, and the funds are returned in a timely manner. Contact person responsible for corrective action: David Cummins, Vice President for Administrative Services and College Treasurer Anticipated Completion Date: December 2025
View Audit 382603
Finding 1169618 (2025-002)
Material Weakness 2025
Regional School Unit 34
ME
Internal Control / Segregation of Duties
Management Response/Corrective Action Plan: In the rare instances when students are removed from a cohort, RSU 34's documentation through Spring 2025 has typically included emails and letters to and from the student's parents, meeting dates / documentation or attempts to engage students and families...
Management Response/Corrective Action Plan: In the rare instances when students are removed from a cohort, RSU 34's documentation through Spring 2025 has typically included emails and letters to and from the student's parents, meeting dates / documentation or attempts to engage students and families in a meeting, and/or logs of phone calls. This communication typically involves the school administration, school counselors, teachers. RSU 34 works hard to engage students in their studies and engage families in helping students to succeed. While RSU 34 views its previous practices as extremely unlikely to result in the stated risk of erroneously removing students from their cohort, RSU 34 instituted an additional formal letter in Spring of '25 and revised that into an accepted form after soliciting feedback from our auditors. Our Data Specialist has inserted that form into their workflow, ensuring it is completed by school administration when removal from a cohort is requested.
View Audit 382600
Finding 1169614 (2025-002)
Material Weakness 2025
Alpha Warren Housing Corporation
OH
HUD Housing Programs Eligibility Reporting
Management has set up training to address all issues regarding the wait list and how to go about selecting those off the waitlist. This training will take place in January of 2026 And it will help those on site to have a full understanding of what is needed when it comes to our wait list.
Management has set up training to address all issues regarding the wait list and how to go about selecting those off the waitlist. This training will take place in January of 2026 And it will help those on site to have a full understanding of what is needed when it comes to our wait list.
View Audit 382588
Finding 1169613 (2025-001)
Material Weakness 2025
Alpha Warren Housing Corporation
OH
Eligibility Reporting Subrecipient Monitoring
Management have put together a recertification team that will oversee our recertifications and we will bring staff on site in to train going forward in the future This will help to ensure that all documents are signed all consent forms there will also be training that deals with tenant selection on ...
Management have put together a recertification team that will oversee our recertifications and we will bring staff on site in to train going forward in the future This will help to ensure that all documents are signed all consent forms there will also be training that deals with tenant selection on the wait list as well as training with maintaining tenant files.
View Audit 382588
Finding 1169594 (2025-003)
Material Weakness 2025
Coastal Alabama Community College
AL
Student Financial Aid Special Tests & Provisions Material Weakness
Management’s View and Corrective Action Plan: This finding has been corrected. In addition, the College has already taken corrective action to prevent this error from occurring again. First, when processing R2T4 calculations for students who populate on the end of term Failure to Pass report, studen...
Management’s View and Corrective Action Plan: This finding has been corrected. In addition, the College has already taken corrective action to prevent this error from occurring again. First, when processing R2T4 calculations for students who populate on the end of term Failure to Pass report, students with a withdrawal date in the first two weeks of a term, will be cross checked with the Registrar’s Office to ensure that the correct LDA is being used for R2T4 calculations. The report will not automatically be assumed as correct. In addition, the Instructional Dean has been notified and informed the faculty of this error and the processes for reporting LDAs have been reiterated. In addition, to the ARGOS report used during the 2024/2025 academic year, the Financial Aid Director is using a more detailed report that is available through the ACCS. The new report and the old report will be cross-checked for accuracy. We will continue to review and modify policies to ensure that R2T4 calculations are correct.
View Audit 382576
Finding 1169590 (2025-002)
Material Weakness 2025
Coastal Alabama Community College
AL
Student Financial Aid Special Tests & Provisions Material Weakness
Management’s View and Corrective Action Plan: The College is in the process of correcting this finding for future withdrawals. The College Registrar’s Office reports enrollment, which includes withdrawal’s, every 30 days. However, this finding has to do with the Failure to Pass report and incorrect ...
Management’s View and Corrective Action Plan: The College is in the process of correcting this finding for future withdrawals. The College Registrar’s Office reports enrollment, which includes withdrawal’s, every 30 days. However, this finding has to do with the Failure to Pass report and incorrect LDA’s that are reported by the Instructional side of the College and indicating these dates in Banner. There are several places that LDA’s have to be updated and if one is missed it could affect the date that pulls on the Financial Aid Office’s Failure to Pass report. The Financial Aid Director and the College Registrar have already been working to ensure the accuracy of those dates for the Fall 2025 report. In addition, the Instruction Dean has been notified and informed the faculty of this error and the processes for reporting LDAs have been reiterated. The College will continue to improve the accuracy of this process.
View Audit 382576
Finding 1169579 (2025-002)
Material Weakness 2025
Planned Parenthood of St. Louis Region and Southwest Missouri
MO
Planned Parenthood Great Rivers has implemented a monhtly after-the-fact review process and control to ensure that the salary expense charged to the grant is reasonable based on actual time and effort of the employees performing procedures for the grant program. This action plan was implemented in F...
Planned Parenthood Great Rivers has implemented a monhtly after-the-fact review process and control to ensure that the salary expense charged to the grant is reasonable based on actual time and effort of the employees performing procedures for the grant program. This action plan was implemented in February 2025.
View Audit 382570
Finding 1169578 (2025-001)
Material Weakness 2025
Planned Parenthood of St. Louis Region and Southwest Missouri
MO
Subsequent to year-end, management performed a retrospective review of legacy claims data and journal entries associated with the migration to the new claims EHR software. Management recorded a large correcting journal entry to adjust patient service revenue and bad debt expense based on their revie...
Subsequent to year-end, management performed a retrospective review of legacy claims data and journal entries associated with the migration to the new claims EHR software. Management recorded a large correcting journal entry to adjust patient service revenue and bad debt expense based on their review of the data. Although no other system implementations are currently under way, management will implement proper change management controls in preparation of future migrations.
View Audit 382570
Finding 1169565 (2025-003)
Material Weakness 2025
Garfield Board of Education
NJ
School Nutrition Programs
Management has reviewed this finding and indicated it will revise its procedures to ensure corrective action is taken.
Management has reviewed this finding and indicated it will revise its procedures to ensure corrective action is taken.
View Audit 382565
Finding 1169558 (2025-002)
Material Weakness 2025
Rock Valley College
IL
Special Tests & Provisions Student Financial Aid Reporting
2025-002: Late Return of Title [V Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title [V Fund testing, we noted that the College did not calculate or return Title IV ...
2025-002: Late Return of Title [V Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title [V Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the ryan student ceased attendance. We consider the untimely calculation and Return of Title TV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year Finding 2024-001. Corrective Action Plan To strengthen compliance with R2T4 timelines, the Financial Aid Office has implemented enhanced monitoring and workflow procedures. Responsibility for the weekly review and processing of R2T4 calculations has been reassigned to the Coordinator of Student Loans, ensuring consistent oversight and timely completion of required actions. Meetings are held every Wednesday to address any cases requiring follow-up creating a checkpoint to prevent delays. Responsible Person for Corrective Action Plan Coordinator of Student Loans Executive Director of Financial Aid Implementation Date of Corrective Action Plan 10/01/2025
View Audit 382544
Finding 1169554 (2025-001)
Material Weakness 2025
Rock Valley College
IL
Student Financial Aid Eligibility Internal Control / Segregation of Duties
2025-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2025 Condition Found During our Federal Work Study testing, we selected twenty-five students and noted that one student was paid for hours they did...
2025-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2025 Condition Found During our Federal Work Study testing, we selected twenty-five students and noted that one student was paid for hours they did not work and was overpaid $420. The College did not review federal work study hours worked against class hours scheduled and timesheets to ensure the student was not working during a scheduled class and that they were paid for the correct number of hours. We consider this condition to be an instance of non-compliance to the Eligibility compliance requirement. Corrective Action Plan The Financial Aid Department is collaborating with Career Services to implement improved oversight and training for Federal Work-Study. This includes required online training for both student employees and their supervisors, which must be completed prior to hiring any student employees within a department. Additionally, a campus-wide Standard Operating Procedure (SOP) has been developed, along with a Quick Guide for Supervisors of Student Employees, to ensure consistent processes and expectations related to scheduling, timesheet review, and compliance. Responsible Person for Corrective Action Plan Program Manager — Student Employment/Veteran Affairs Director of Career Services and Job Placement Implementation Date of Corrective Action Plan 08/22/2025
View Audit 382544
Finding 1169553 (2025-001)
Material Weakness 2025
Curwensville Housing CORP T/a Park Avenue Tower
PA
HUD Housing Programs Cash Management
Management is aware of the requirements from HUD to use funds withdrawn from the residual receipts account for the intended and approved use. Management will direct the Fiscal Manager to monitor and document the required residual receipts cash balance monthly and Management will maintain oversight t...
Management is aware of the requirements from HUD to use funds withdrawn from the residual receipts account for the intended and approved use. Management will direct the Fiscal Manager to monitor and document the required residual receipts cash balance monthly and Management will maintain oversight to ensure compliance.
View Audit 382536
Finding 1169551 (2025-004)
Material Weakness 2025
City of Ashland
KY
HUD Housing Programs
When applicants call or come in to request a change to contact information, the PHA now requires the applicant to provide the updated information in writing (completed by the applicant) rather than staff updating records solely based on a verbal request. This provides documentation for the change an...
When applicants call or come in to request a change to contact information, the PHA now requires the applicant to provide the updated information in writing (completed by the applicant) rather than staff updating records solely based on a verbal request. This provides documentation for the change and strengthens file integrity.
View Audit 382517
Finding 1169550 (2025-003)
Material Weakness 2025
City of Ashland
KY
HUD Housing Programs
Staff will conduct a manual, check-by-check review immediately after each monthly check run and before mailing to confirm that check totals align with supporting reports. In addition, the PHA will investigate and resolve the source of the discrepancy between the HAPPY Program Management Software out...
Staff will conduct a manual, check-by-check review immediately after each monthly check run and before mailing to confirm that check totals align with supporting reports. In addition, the PHA will investigate and resolve the source of the discrepancy between the HAPPY Program Management Software outputs and the PHA’s internal control records to ensure consistent and accurate reporting going forward
View Audit 382517
Finding 1169549 (2025-002)
Material Weakness 2025
City of Ashland
KY
HUD Housing Programs
The PHA has revised its recertification/application intake procedures. If a participant submits a recertification packet/application that is incomplete, the PHA will not accept it for processing. Packets must be submitted complete, including all required supporting documentation, before the staff wi...
The PHA has revised its recertification/application intake procedures. If a participant submits a recertification packet/application that is incomplete, the PHA will not accept it for processing. Packets must be submitted complete, including all required supporting documentation, before the staff will move forward. In addition, the PHA has strengthened documentation controls to improve file integrity and retrieval going forward. These actions include: • Required intake checklist: The PHA uses a standardized checklist to verify that all required forms and documents are received before a packet is accepted. • File completeness review: The PHA conducts a second-level review to confirm documentation is present and appropriately filed/scanned before final processing. • Standardized scanning and labeling: The PHA scans and labels documents consistently to ensure they can be efficiently located and reproduced for monitoring or audit requests. • Ongoing reconciliation of recovered files: The PHA continues reviewing the 12,000+ recovered files and will provide any additional responsive documents if located, while also using this process to identify and address any gaps in recordkeeping practices.
View Audit 382517
Finding 1169548 (2025-001)
Material Weakness 2025
City of Ashland
KY
HUD Housing Programs Special Tests & Provisions Allowable Costs / Cost Principles
The PHA has updated the Administrative Plan. Verification requirements are now explicitly stated, including what documentation is acceptable and what is not acceptable as verification. In addition, as the PHA selects applicants from the legacy waiting list, staff confirm the applicant still qualifie...
The PHA has updated the Administrative Plan. Verification requirements are now explicitly stated, including what documentation is acceptable and what is not acceptable as verification. In addition, as the PHA selects applicants from the legacy waiting list, staff confirm the applicant still qualifies for the claimed preference at the time of selection.
View Audit 382517
Finding 1169547 (2025-001)
Material Weakness 2025
Flowing Wells Unified School District No. 8
AZ
Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency
Finding Number: 2025‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Contact Person: Monique Mata, Chief Financial Officer Anticipated Completion Date: August 31, 2026 Planned Corrective Action: The District was not aware ...
Finding Number: 2025‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Contact Person: Monique Mata, Chief Financial Officer Anticipated Completion Date: August 31, 2026 Planned Corrective Action: The District was not aware of the change in calculating indirect cost for Child Nutrition Cluster. The District will review the indirect cost calculation for the affected fiscal year and confirm the amount of overcharged indirect costs. The District will determine the appropriate method for reimbursing or adjusting the $189,745 overcharge to the Child Nutrition Program. Any required repayment or journal entry correction will be completed. The District will update its indirect cost rate guidance to exclude food service management company payments exceeding $50,000 from the indirect cost base. The District will conduct an annual internal review of indirect cost calculations to ensure continued compliance with USDA and ADE guidance. The District will maintain communication with ADE School Finance and Health & Nutrition Services to stay current on guidance updates.
View Audit 382496
Finding 1169541 (2025-011)
Material Weakness 2025
Custer County
MT
Procurement, Suspension & Debarment
NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS; HOMELAND SECURITY GRANT PROGRAM, AL No. 97.067, GRANT No. EMS-2023-SS-00059, YEAR ENDED JUNE 30, 2025 Name of contact person: County Commissioners Corrective Action: As a general practice, the Commission will require all contractors and vendors to suppl...
NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS; HOMELAND SECURITY GRANT PROGRAM, AL No. 97.067, GRANT No. EMS-2023-SS-00059, YEAR ENDED JUNE 30, 2025 Name of contact person: County Commissioners Corrective Action: As a general practice, the Commission will require all contractors and vendors to supply proof of suspension and debarment review prior to work contracts being finalized for all projects. Proposed Completion Date: Immediately
View Audit 382494
Finding 1169540 (2025-001)
Material Weakness 2025
Ecunet Housing, Inc.
OR
HUD Housing Programs Eligibility Reporting
Title and AL Number of Federal Program: 14.181 Supportive Housing for Persons with Disabilities (Section 811) Federal Award Agency: U.S. Department of Housing and Urban Development Name of Contact Person: Barry Gault, Chief Financial Officer Corrective Action: 1) Management will assign a secondary r...
Title and AL Number of Federal Program: 14.181 Supportive Housing for Persons with Disabilities (Section 811) Federal Award Agency: U.S. Department of Housing and Urban Development Name of Contact Person: Barry Gault, Chief Financial Officer Corrective Action: 1) Management will assign a secondary review by the Compliance Manager and establish controls in place to ensure that recertifications are performed timely. Date of Planned Corrective Action: 09/15/2025 Submitted by: Barry Gault
View Audit 382486
Finding 1169539 (2025-001)
Material Weakness 2025
Three West Housing, Inc.
OR
HUD Housing Programs Reporting Eligibility
Title and AL Number of Federal Program: 14.181 Supportive Housing for Persons with Disabilities (Section 811) Federal Award Agency: U.S. Department of Housing and Urban Development Name of Contact Person: Barry Gault, Chief Financial Officer Corrective Action: 1) Management will assign a secondary r...
Title and AL Number of Federal Program: 14.181 Supportive Housing for Persons with Disabilities (Section 811) Federal Award Agency: U.S. Department of Housing and Urban Development Name of Contact Person: Barry Gault, Chief Financial Officer Corrective Action: 1) Management will assign a secondary review by the Compliance Manager and establish controls in place to ensure that recertifications are performed timely. Date of Planned Corrective Action: 09/15/2025 Submitted by: Barry Gault
View Audit 382485
Finding 1169538 (2025-001)
Material Weakness 2025
Santa Monica New Hope Courtyard Apartments 122-Hd046-Wpd-Np
CA
Subrecipient Monitoring
Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Christien Tran Position: Management agent representative Telep...
Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Christien Tran Position: Management agent representative Telephone number: 323-838-8556 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-001: The Corporation did not maintain a cash account for residents' security deposits in an amount equal to or greater than the outstanding balance of the residents' security deposits liability at all times during the year ended June 30, 2025, and at June 30, 2025, the residents' security deposit cash account was underfunded by $1,193. Recommendation: Management should ensure the residents' security deposits cash account is adequately funded and transfer funds from the Corporation's operating cash account to adequately fund the residents' security deposits cash account. Actions Taken or Planned on the Finding: Management concurs with the finding and recommendation. Management transferred $1,345 to the security deposit cash account on September 19, 2025.
View Audit 382478
Finding 1169536 (2025-003)
Material Weakness 2025
New Visions Housing Corporation
CA
HUD Housing Programs
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 382475
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