Corrective Action Plans

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Student Financial Assistance Cluster – Assistance Listing No. Various Views of Responsible Officials and Planned Corrective Actions The exception identified was due to the implementation of the new mobile application which should not have allowed withdrawal functionality to bypass an academic adviso...
Student Financial Assistance Cluster – Assistance Listing No. Various Views of Responsible Officials and Planned Corrective Actions The exception identified was due to the implementation of the new mobile application which should not have allowed withdrawal functionality to bypass an academic advisor when withdrawing from all courses. Management identified the mobile application withdrawal capability and has already performed targeted reviews of students who withdrew via the app and will continue to capture future app withdrawals and perform R2T4 review and calculations accordingly. Responsible Persons Heidi Granger – Associate Vice Chancellor, Financial Aid Michelle Hill – Director, Technical Support, Financial Aid Amber Aboud – Associate Director, Compliance, Financial Aid Sarah Cuellar – Associate Director, Financial Aid Planned completion date for corrective action plan Completed during audit review - December 2025
Student Financial Assistance Cluster – Assistance Listing No. Various Views of Responsible Officials and Planned Corrective Actions Student Financial Aid has implemented exception reports to monitor students whose enrollment status has changed after initial disbursement while the attending hours fun...
Student Financial Assistance Cluster – Assistance Listing No. Various Views of Responsible Officials and Planned Corrective Actions Student Financial Aid has implemented exception reports to monitor students whose enrollment status has changed after initial disbursement while the attending hours functionality is turned off due to the Banner student system defect. This review will ensure timely identification and evaluation of Pell Grant eligibility eliminating the over-awarding of the Pell Grant award amount. Responsible Persons Michelle Hill – Director, Technical Support, Financial Aid Planned completion date for corrective action plan Completed during audit review - December 2025
Corrective Action Plan: The District will implement a system of internal controls to ensure that all certifications are completed by employees working in the federal award programs and in a timely manner. Additionally, the District will ensure that time being charged to the grant agrees to actual ti...
Corrective Action Plan: The District will implement a system of internal controls to ensure that all certifications are completed by employees working in the federal award programs and in a timely manner. Additionally, the District will ensure that time being charged to the grant agrees to actual time spent working in the grant for each employee by sharing this information with building Principals to ensure that the information is accurate and they obtain the employee signature as soon as possible. Anticipated Completion Date:This was completed by October 31, 2025 by the District Treasurer, Assistant Superintendent for Business & PPS Director
Finding #2025-003 – Significant Deficiency and Other Noncompliance. Condition and context: The required monthly replacement reserves deposit amount increased from $842 to $885 during the year, but Living Centers No. 2 failed to increase the monthly deposit. Recommendation: Reemphasize current polici...
Finding #2025-003 – Significant Deficiency and Other Noncompliance. Condition and context: The required monthly replacement reserves deposit amount increased from $842 to $885 during the year, but Living Centers No. 2 failed to increase the monthly deposit. Recommendation: Reemphasize current policies and procedures to ensure that the required monthly deposit is made in accordance with HUD requirements. Planned corrective action: Following turnover that resulted in accounting challenges, we hired a CFO to develop standard operating procedures and best practices to ensure we maintain operational excellence in non-profit accounting. We implemented strategies to address opportunities in training, best practices and oversight. Responsible officer: Terry Vaughn, Vice President of Operations and Sales. Estimated completion date: November 2025.
Findings #2025-001 and #2025-002 – Material Weakness and Other Noncompliance. Condition and context: Adjustments were required to properly state accrued interest payable and interest expense, depreciation and accumulated depreciation, maintenance expense and building equipment, tenant deposits held ...
Findings #2025-001 and #2025-002 – Material Weakness and Other Noncompliance. Condition and context: Adjustments were required to properly state accrued interest payable and interest expense, depreciation and accumulated depreciation, maintenance expense and building equipment, tenant deposits held in trust and tenant charges, salary expense and related payables, and accounts payable and related expense. These adjustments decreased the change in net assets by approximately $59,500. Additionally, an audit adjustment of approximately $24,350 was required to properly state cash and intercompany payables. Recommendation: Policies and procedures should be designed and implemented to ensure that transactions are appropriately recognized in the accounting records, supported by appropriately approved documentation and that accounts, including accruals, are timely reviewed and reconciled. Planned corrective action: Following turnover that resulted in accounting challenges, we hired a CFO to develop standard operating procedures and best practices to ensure we maintain operational excellence in non-profit accounting. We implemented strategies to address opportunities in training, best practices and oversight. Responsible officer: Terry Vaughn, Vice President of Operations and Sales. Estimated completion date: November 2025.
Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been pe...
Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been performed over salary allocations. Name of Contact Person: Bob Haynes Interim Controller Bobhaynes@achievementfirst.org Anticipated completion date: December 9, 2025
Audit Finding Reference: 2025-001 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: We will revise our process to ensure the appropriate approval signatures are on Student Withdrawl Forms for transferred students, and for Graduated Students Listing. Name of Con...
Audit Finding Reference: 2025-001 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: We will revise our process to ensure the appropriate approval signatures are on Student Withdrawl Forms for transferred students, and for Graduated Students Listing. Name of Contact Person: Bob Haynes Interim Controller Bobhaynes@achievementfirst.org Anticipated completion date: December 9, 2025
Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been pe...
Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been performed over salary allocations. Name of Contact Person: Bob Haynes Interim Controller Bobhaynes@achievementfirst.org Anticipated completion date: December 9, 2025
Audit Finding Reference: 2025-001 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: We will revise our process to ensure the appropriate approval signatures are on Student Withdrawl Forms for transferred students, and for Graduated Students Listing. Name of Con...
Audit Finding Reference: 2025-001 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: We will revise our process to ensure the appropriate approval signatures are on Student Withdrawl Forms for transferred students, and for Graduated Students Listing. Name of Contact Person: Bob Haynes Interim Controller Bobhaynes@achievementfirst.org Anticipated completion date: December 9, 2025
For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been performed over salary allocations.
For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been performed over salary allocations.
We will revise our process to ensure the appropriate approval signatures are on Student Withdrawl Forms for transferred students, and for Graduated Students Listing.
We will revise our process to ensure the appropriate approval signatures are on Student Withdrawl Forms for transferred students, and for Graduated Students Listing.
Condition: All grant fund expenditures should be posted to and accounted for in the general ledger accounts separate from other district expenditures. Wages that were paid with grant funds were not posted to separate grant general ledger accounts. Recommendation: We recommend steps are taken to esta...
Condition: All grant fund expenditures should be posted to and accounted for in the general ledger accounts separate from other district expenditures. Wages that were paid with grant funds were not posted to separate grant general ledger accounts. Recommendation: We recommend steps are taken to establish additional IDEA grant accounts for the purposes of tracking payroll expenditures billed to the grant. We also recommend implementing a detailed grant tracking sheet that would add another level of reconciliation between the quarterly reports to ISBE and the general ledger data. Management Response: The District will consider the implementation of additional grant accounts and a detailed grant tracking sheet. Anticipated Date of Completion: June 30, 2026
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
Condition: The District could not find 1 free/reduced application selected. Recommendation: We recommend establishing a procedure to ensure that all applications are kept in a manner where they can be found in the future. Management Response: The district has employed a new Food Service Director. Th...
Condition: The District could not find 1 free/reduced application selected. Recommendation: We recommend establishing a procedure to ensure that all applications are kept in a manner where they can be found in the future. Management Response: The district has employed a new Food Service Director. The new Director has been made aware of the previous errors and is following the procedures to double check applications and organize and store documents in a manner in which they can be retrieved with the appropriate back up for food claims. Anticipated Date of Completion: June 30, 2026
Condition: Based upon single audit testing noted 4 applications approved in the wrong category: two applications that were approved as free but should have been reduced, one application that was approved reduced but should have been free, and one application that was approved reduced but should have...
Condition: Based upon single audit testing noted 4 applications approved in the wrong category: two applications that were approved as free but should have been reduced, one application that was approved reduced but should have been free, and one application that was approved reduced but should have been paid. Also noted that per ISBE exam, ISBE noted eight applications that were approved in the wrong category: 7 applications that were approved free but should have been reduced and one application that was approved free but should have been paid. Also, the ISBE exam noted two applications that were missing a valid SNAP case number. Recommendation: We recommend establishing a procedure to ensure household eligibility applications are approved in the appropriate category according the current income guidelines. Management Response: All household eligibility applications will be first taken be one employee, checked over by a second employee and then confirmed by a third employee. Anticipated Date of Completion: June 30, 2026
Condition: The ISBE exam found that meal counts by category for lunch were not correctly used in the December 2024 Claim for Reimbursement. Recommendation: Meal counts by category must be accurately reported each month. Management Response: Meal counts by category must be accurately reported each mo...
Condition: The ISBE exam found that meal counts by category for lunch were not correctly used in the December 2024 Claim for Reimbursement. Recommendation: Meal counts by category must be accurately reported each month. Management Response: Meal counts by category must be accurately reported each month. Anticipated Date of Completion: June 30, 2026
Federal grants ended in FY 2025. If we receive federal reimbursement grants in the future, we will develop a better process so this does not occur.
Federal grants ended in FY 2025. If we receive federal reimbursement grants in the future, we will develop a better process so this does not occur.
Catholic Charities had implemented procedures to ensure that monthly expenditure reports were filed by the required deadline of the 15th day of the following month. In the following fiscal year, all grant reports were submitted on time, with the exception of the first few months of the beginning of ...
Catholic Charities had implemented procedures to ensure that monthly expenditure reports were filed by the required deadline of the 15th day of the following month. In the following fiscal year, all grant reports were submitted on time, with the exception of the first few months of the beginning of the grant year when the required reporting templates were not yet available from the administering agency. These programs have since been closed; therefore, no ongoing corrective action or monitoring is required.
SEE SEFA REPORT FOR CAP ON FINDING 2025-001
SEE SEFA REPORT FOR CAP ON FINDING 2025-001
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of disagreement with audit finding: There is no ...
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Accounting Coordinator will review the claims and financial reports throughout the year Name of responsible official: Mark Powell, Director of Finance Expected completion date: June 30, 2026
2025-006 Procurement, Suspension & Debarment – Special Education Cluster (IDEA) Recommendation: Our auditors recommend the District review their policies and procedures related to Uniform Guidance and the District's Purchasing Policy. Our auditors also recommends the District evaluate current proced...
2025-006 Procurement, Suspension & Debarment – Special Education Cluster (IDEA) Recommendation: Our auditors recommend the District review their policies and procedures related to Uniform Guidance and the District's Purchasing Policy. Our auditors also recommends the District evaluate current procedures and controls to ensure that policies are consistently followed and properly documented in accordance with District policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In response to audit findings regarding procurement, suspension, and debarment practices within the Special Education Cluster (IDEA), the District has initiated and is implementing a comprehensive enhancement of policies and procedures to ensure full compliance with Uniform Guidance (2 CFR Part 200) and the District's Purchasing Policy. We are conducting thorough evaluation of all procurement procedures specific to IDEA-funded purchases and have developed enhanced documentation protocols ensuring all procurement transactions are properly documented and maintained in accordance with federal and district requirements. Recent procurements reflect significantly improved documentation practices. We have created standardized procurement checklists and templates to promote consistency across all IDEA-related purchases, and staff now utilize these tools routinely. Regarding suspension and debarment verification, we have established a formal verification process requiring designated staff to check the System for Award Management (SAM.gov) database prior to executing contracts or purchase orders with vendors using IDEA funds, and compliance is now being consistently achieved. Documentation of these verification checks is maintained in procurement files as evidence of compliance. We have implemented training for all staff involved in IDEA procurement, and staff report increased awareness and confidence in performing these checks. Additionally, we have designated the Director of Business Services and Special Education Director as dual reviewers for all IDEA procurement transactions exceeding established thresholds, creating additional oversight that has already prevented potential compliance issues. Regular quarterly internal audits are being conducted, and initial audits indicate substantial improvement in both procurement documentation and suspension and debarment verification practices. These measures are strengthening our procurement framework for the Special Education Cluster and ensuring consistent compliance with federal regulations. Name of the contact person responsible for correction action: Lavesa Glover-Verhagen Planned completion date for corrective action: June 30, 2026
2025-005 Procurement – Child Nutrition Cluster Recommendation: Our auditors recommend the District review their policies and procedures related to Uniform Guidance and the District's Purchasing Policy. Our auditors also recommend the District evaluate current procedures and controls to ensure that p...
2025-005 Procurement – Child Nutrition Cluster Recommendation: Our auditors recommend the District review their policies and procedures related to Uniform Guidance and the District's Purchasing Policy. Our auditors also recommend the District evaluate current procedures and controls to ensure that policies are consistently followed and properly documented in accordance with District policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In response to strengthening procurement practices within the Child Nutrition Cluster, the District has undertaken and is implementing a comprehensive review and enhancement of policies and procedures to ensure full alignment with Uniform Guidance (2 CFR Part 200) and the District's Purchasing Policy. Following detailed analysis of current procurement practices, we have implemented key enhancements including standardized procurement documentation templates, enhanced vendor selection procedures ensuring competitive procurement methods are consistently applied, and improved record-keeping systems. We have strengthened procedures for obtaining and documenting price quotes, formal bids, and proposals in accordance with established thresholds, with additional controls ensuring all procurement transactions receive appropriate supervisory review and approval. Since implementing these improvements, we have observed more consistent adherence to procurement thresholds, better documentation of competitive selection processes, and increased transparency in vendor selection decisions. We have provided targeted training to Child Nutrition staff and business office personnel on federal procurement requirements, and staff feedback indicates stronger understanding of compliance obligations. We have implemented quarterly internal reviews to monitor compliance, and initial reviews show marked improvement in documentation quality and policy adherence. These proactive measures are creating a robust and transparent procurement framework for the Child Nutrition Cluster, ensuring consistent compliance with federal regulatory requirements and district policies while promoting accountability and fiscal responsibility. Name of the contact person responsible for correction action: Lavesa Glover-Verhagen Planned completion date for corrective action: June 30, 2026
Segregation of Duties – Child Nutrition Cluster Recommendation: Our auditors recommend the District designate an individual to review accuracy of status determination and input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action plan...
Segregation of Duties – Child Nutrition Cluster Recommendation: Our auditors recommend the District designate an individual to review accuracy of status determination and input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: To address segregation of duties concerns within the Child Nutrition Cluster program, the District has implemented enhanced controls and designated the Director of Food Services to conduct independent reviews of all eligibility determinations for free and reduced-price meal benefits. This process is actively underway with positive results. The designated reviewer verifies accuracy and completeness of household applications, confirms correct income calculations and household size determinations, and reviews eligibility data input into our nutrition management software to confirm accurate recording of statuses. We have established a formal monthly review schedule with increased scrutiny during peak application periods, and these reviews have already identified and corrected several discrepancies that could have led to compliance issues. Documentation of reviews, including discrepancies and corrective actions, is maintained in program files for monitoring purposes. Since implementing this segregated review process, we have seen measurable improvements in eligibility determination accuracy, with fewer errors requiring correction and greater consistency in applying program rules. By separating initial determination from review and verification functions, we have created meaningful checks and balances that reduce error risks and prevent potential fraud. Additionally, we have implemented periodic training for all staff involved in the meal application process. These measures effectively strengthen segregation of duties within our Child Nutrition Cluster operations, enhance accountability, and ensure program integrity. Name of the contact person responsible for correction action: Lavesa Glover-Verhagen Planned completion date for corrective action: June 30, 2026
Management Response: The Public Assistance and Employment Services (PAES) Division of Fairfax County Department of Family Services (DFS) acknowledges the audit finding regarding Medicaid renewals. These late renewals are attributed to the timing and cadence of Medicaid Unwinding requirements post pa...
Management Response: The Public Assistance and Employment Services (PAES) Division of Fairfax County Department of Family Services (DFS) acknowledges the audit finding regarding Medicaid renewals. These late renewals are attributed to the timing and cadence of Medicaid Unwinding requirements post pandemic. From March 2020 to March 2023, a federal waiver was issued, pausing annual renewal processes for Medicaid eligibility. During this time, changes in household financial circumstances, which rendered prior enrollee’s ineligible under traditional Medicaid criteria, were not in effect. When redetermination resumed these cases were deemed ineligible at the appropriate time, consistent with federal policy. PAES prepared for the resumption of suspended Medicaid renewals beginning in January 2023. An internal Medicaid Unwinding Steering and Implementation Committee (MUSIC) was created to oversee the reinstatement of the redetermination process and analyze the strategy for achieving redetermination of suspended renewal cases. In April 2023, PAES began the redetermination process for suspended Medicaid renewals in addition to reviewing new applications. The County faced a backlog of more than 54,000 suspended cases alongside 125,000 current active Medicaid cases for rolling renewals during the unwinding period. During this time, PAES instituted several operational strategies to manage backlogs and new cases by prioritizing a portion of suspended renewals each month, collaborating with the Virginia Department of Social Services (VDSS), providing training and IT tools for monitoring case statuses, and holding monthly progress tracking sessions. By February 2024, the County had processed 32,000 suspended renewals (62%), and by the end of May 2024, completion reached 97% of all suspended cases. During FY 2025, the number of current renewals continued to be impacted by the redirection of resources to move through the suspended pandemic-related renewals. As a result, PAES established an Overdue Medicaid Renewal Project to take action on approximately 8,000 current renewals. This effort resulted in an 80% reduction in the number of overdue renewals. As of December 2025, PAES has restructured teams with a unit dedicated to ongoing Medicaid-only renewals for more efficient work and in preparation for new legislation. The County has successfully managed its workload and ensured compliance even under exceptional challenges and policy waivers imposed by federal agencies during the pandemic. The County maintains robust processes to ensure the future timeliness of Medicaid renewals while adhering to state and federal requirements. Currently, the timeliness of Medicaid renewals is 97.7 %. The strategic measures outlined above will continue to improve our overall compliance in FY 2026.
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF Transportation- Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs- AL Number 20.106 Finding No.: 2025-002 Condition: The Authority's accounting function is controlle...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF Transportation- Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs- AL Number 20.106 Finding No.: 2025-002 Condition: The Authority's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The Authority should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The Authority concurs with the recommendation. The Authority has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Treasurer continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnnel. Anticipated Date of Completion: Ongoing
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