Corrective Action Plans

Finding 547594 (2024-004)

Material Weakness 2024

Housing Authority of the County of Monterey

CA

Questioned Costs Special Tests & Provisions HUD Housing Programs

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Material Noncompliance – N. Special Tests and Provisions – HQS Inspections Non Compliance Material to the Financial Statemen...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Material Noncompliance – N. Special Tests and Provisions – HQS Inspections Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS Inspections. Per the Authority's HCV Admin Plan, the PHA must inspect the unit leased to a family at least biennially to determine if the unit meets HQS standards and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). These inspection reports are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were inspection reports that were unavailable for examination at the time of audit. Context: Of a sample size of fifty-eight (58) units, sixteen (16) units did not have a biennial HQS inspection performed. Our sample size is statistically valid. Known Questioned Costs: $325,733 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Housing Voucher Cluster will implement internal control procedures that will ensure compliance with federal regulations. Gabriela Rivero, Executive Assistant, will be responsible to implement this corrective action by June 30, 2025.

View Audit 351761 Questioned Costs: $1

Finding 547592 (2024-003)

Material Weakness 2024

Housing Authority of the County of Monterey

CA

Questioned Costs Special Tests & Provisions HUD Housing Programs

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Non Compliance Material to the...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS Enforcement. For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct all life threatening HQS deficiencies within 24 hours after the inspections and all other deficiencies within 30 days or within a specified PHA-approved extension. Condition: Based upon inspection of the Authority’s files and on discussion with management, the Authority did not properly abate or provide proper extension documentation for failed inspections selected for testing. In addition, there were inspection reports that were unavailable for examination at the time of audit. Context: The Authority did not provide proper extension documentation or properly abate or seven (7) out of twenty-seven (27) failed inspections selected for testing. In addition, the Authority was unable to provide four (4) out twenty-seven (27) failed or passed inspections selection for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $31,398 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS enforcement. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the special tests and provisions type of compliance related to HQS enforcement. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Gabriela Rivero, Executive Assistant, will be responsible to implement this corrective action by June 30, 2025.

View Audit 351761 Questioned Costs: $1

Finding 547590 (2024-002)

Material Weakness 2024

Housing Authority of the County of Monterey

CA

Questioned Costs HUD Housing Programs Eligibility

Finding 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Mat...

Finding 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 3,785 units. Of a sample size of fifty-eight (58) tenant files, the following was noted: • Seven tenant files were missing entirely • Original application was missing in 1 file • Declaration of Section 214 Status form was missing in 1 file • HUD-9887 form was missing in 1 file • Lead based paint form was missing in seven files • Signed lease was missing in 8 files • HUD-50058 form was missing in 1 file • Verification of income and assets was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $297,971 Cause: There is a material weakness in the Housing Voucher Cluster in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Gabriela Rivero, Executive Assistant, will be responsible to implement this corrective action by June 30, 2025.

View Audit 351761 Questioned Costs: $1

Finding 547586 (2024-001)

None 2024

Southeast Area Social Service Funding Authority

CA

Questioned Costs Subrecipient Monitoring Reporting

Views of responsible Officials, Planned Corrective Actions, and Contact information SASSFA acknowledges the Questioned Costs for the overbilling of 88 units for C2- Home Delivered Meals for the month of September 2023 and will reimburse $855.36 to the County for overbilling of 88 units of C2. SASSFA...

Views of responsible Officials, Planned Corrective Actions, and Contact information SASSFA acknowledges the Questioned Costs for the overbilling of 88 units for C2- Home Delivered Meals for the month of September 2023 and will reimburse $855.36 to the County for overbilling of 88 units of C2. SASSFA will implement the following to ensure that billing for units is accurate. Steps to take before completing the ENP invoice: 1. The Program Coordinator and support staff will input all units. 2. The Program Coordinator will double-check all numbers to ensure they match the route sheets and congregate sign-in sheets. 3. The Program Coordinator will complete the Data Spreadsheet and total up the number at the bottom before turning it in to the Program Manager or Fiscal Director. 4. The Program Manager and Fiscal Director will double-check that all numbers match before submitting the Invoice. If they do not, the Program Manager will notify the Program Coordinator and make any necessary corrections before a final review by the Fiscal Director. 5. The invoice will be submitted ensuring all numbers match.

View Audit 351760 Questioned Costs: $1

Finding 547585 (2024-007)

Significant Deficiency 2024

Newberry College

SC

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: We will work with our area USDA office to evaluate the amounts required to be in the USDA Community Facilities Loan Reserve Accounts. Once we mutually agree on the required amounts, we will bring the amount in the reserve acc...

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: We will work with our area USDA office to evaluate the amounts required to be in the USDA Community Facilities Loan Reserve Accounts. Once we mutually agree on the required amounts, we will bring the amount in the reserve accounts to the required balances. Person Responsible for Corrective Action Plan: Joe Botana - Interim CFO Anticipated Date of Completion: June 30, 2025

View Audit 351759

Finding 547584 (2024-005)

None 2024

Newberry College

SC

Student Financial Aid Internal Control / Segregation of Duties

Incorrect Pell Calculations Planned Corrective Action: There were two students not awarded for summer school. Both appeared to be graduating in May. Unfortunately, these students did not graduate until August and were then eligible for Pell in the summer. Both students have been awarded. The financ...

Incorrect Pell Calculations Planned Corrective Action: There were two students not awarded for summer school. Both appeared to be graduating in May. Unfortunately, these students did not graduate until August and were then eligible for Pell in the summer. Both students have been awarded. The financial aid office has added summer period of enrollment for all students currently registered for summer classes and will perform a sweep to ensure that additional students are awarded who may register before summer classes begin. Person Responsible for Corrective Action Plan: Karen Benfield, Director of Financial Aid. Anticipated Date of Completion: Implemented 3/24/2025

View Audit 351759

Finding 547582 (2024-006)

None 2024

Newberry College

SC

Questioned Costs Student Financial Aid

Verification Planned Corrective Action: Verification was performed for this student based on the documents received at the time. Unfortunately, retrieving these documents was not possible. Prior staff did not move the file to digital file folder and misfiled the documents. As mentioned, due to staf...

Verification Planned Corrective Action: Verification was performed for this student based on the documents received at the time. Unfortunately, retrieving these documents was not possible. Prior staff did not move the file to digital file folder and misfiled the documents. As mentioned, due to staff turnover, securing some documents has been difficult. The current process is to scan all documents from students into a secure electronic folder where all financial aid staff can view. Financial Aid counselors perform periodic reviews to ensure documents are on file and retrievable. Financial Aid staff are maintaining hard copy files as a 2nd form of confirmation. Person Responsible for Corrective Action Plan: Karen Benfield, Director of Financial Aid Anticipated Date of Completion: Currently implemented

View Audit 351759 Questioned Costs: $1

Finding 547581 (2024-004)

Significant Deficiency 2024

Newberry College

SC

Questioned Costs Allowable Costs / Cost Principles Eligibility

Need Analysis Planned Corrective Action: The financial aid software management system (PowerFaids) assigns tasks when eligibility for federal aid changes. Each member of the financial aid office is assigned certain tasks to review each student and then determine if an adjustment needs to occur. Thi...

Need Analysis Planned Corrective Action: The financial aid software management system (PowerFaids) assigns tasks when eligibility for federal aid changes. Each member of the financial aid office is assigned certain tasks to review each student and then determine if an adjustment needs to occur. This past year was a challenge due to losing an employee with 20 years of experience in the department, and two new financial aid counselors with no experience. Financial Aid counselors will work tasks related to grade level bumps for additional loan eligibility, annual loan eligibility review, sub and unsub eligibility review, and aggregate loan limit review. Person Responsible for Corrective Action Plan: Karen Benfield, Director of Financial Aid Anticipated Date of Completion: June 2025

View Audit 351759 Questioned Costs: $1

Finding 547580 (2024-003)

Significant Deficiency 2024

Newberry College

SC

Questioned Costs Student Financial Aid Significant Deficiency

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: The two students identified had calculations done correctly but the returns were late. These funds have been returned to the Department of Education. The director will coordinate with the registrar to receive a report of zero cr...

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: The two students identified had calculations done correctly but the returns were late. These funds have been returned to the Department of Education. The director will coordinate with the registrar to receive a report of zero credits earned at the end of each semester. This review will ensure the Financial Aid Office is returning funds in a timely manner for students that do not officially withdraw. The online administration has a policy in place to alert the financial aid and registrar's office should a student miss more than seven-fourteen days of class. Administration meets on a bi-weekly basis to review official withdrawals and unofficial withdrawals whose date of determination have been noted. Person Responsible for Corrective Action Plan: Karen Benfield, Director of Financial Aid Anticipated Date of Completion: To be implemented at end of spring semester, 2025 (5/7/2025)

View Audit 351759 Questioned Costs: $1

Finding 547579 (2024-002)

Material Weakness 2024

Newberry College

SC

Reporting Student Financial Aid Eligibility

Enrollment Reporting to NSLDS Planned Corrective Action: Finalize automation of file configuration, reporting schedule, and transmission process. Person Responsible for Corrective Action Plan: Sid Parrish, Vice President of Institutional Reporting Anticipated Date of Completion: December 31, 2025...

Enrollment Reporting to NSLDS Planned Corrective Action: Finalize automation of file configuration, reporting schedule, and transmission process. Person Responsible for Corrective Action Plan: Sid Parrish, Vice President of Institutional Reporting Anticipated Date of Completion: December 31, 2025 While Newberry College successfully transitioned to the JI platform as planned, the automation of enrollment reporting to the National Student Loan Data System (NSLDS) has not yet been fully implemented on the projected timeline. This delay is primarily due to the unexpectedly complex nature of the data table transition required within the new system. The structure and formatting of enrollment data in JI differed significantly from our previous platform, requiring extensive mapping, validation, and customization to ensure accuracy and alignment with NSLDS reporting requirements. That portion of the work is now complete. In addition, the College experienced a change in personnel within the Registrar's Office. While our new Registrar brings significant experience with other student information systems, she required full training on the JI system before assuming full reporting responsibilities. To ensure resolution, the College's Director of Institutional Research is working closely with the Information Technology team and the new Registrar to finalize the automation process. This includes active collaboration with both the National Student Clearinghouse (NSC) and NSLDS to identify, understand, and clear errors that have surfaced in early iterations of the automated enrollment file. These efforts have helped isolate remaining issues and informed adjustments to the file configuration, reporting schedule, and transmission process. We believe this will lead to a fully functional, automated enrollment reporting process by the end of fiscal year 2025. In the interim, the Registrar is manually submitting enrollment files to the NSC to ensure that student status information is communicated to NSLDS in a timely and accurate manner. This manual submission process remains in place and will continue until the automated solution is fully operational.

View Audit 351759

Finding 547577 (2024-002)

Significant Deficiency 2024

Sco Family of Services

NY

School Nutrition Programs Cash Management Reporting

To address the issue of meal counts not being properly taken and recorded at the point of service, SCO Family of Services is reinforcing internal controls in accordance with 7 CFR 210.8 to ensure the accuracy of meal counts prior to submitting monthly claims for reimbursement. Staff involved in meal...

To address the issue of meal counts not being properly taken and recorded at the point of service, SCO Family of Services is reinforcing internal controls in accordance with 7 CFR 210.8 to ensure the accuracy of meal counts prior to submitting monthly claims for reimbursement. Staff involved in meal service have received refresher training on proper point-of-service meal counting procedures, and supervisors will continue to conduct routine monitoring to verify compliance. These steps will help ensure that all meal counts are accurately recorded in real-time, supporting the integrity of reimbursement claims. To ensure accountability, the agency is currently in the process of recruting a full-time Food Service Director who will have oversight over the Child Nutrition Porgram and will be responsible for continued compliance, staff training, on-site reviews, and all documentation required by both state and federal regulations. While we will recruit to fill this poistion, an interim Food Service Director will be appointed. Our PQI department will continue to support and monitor activities as well. Proposed Implementation Date: Immediately

View Audit 351758

Finding 547575 (2024-001)

Significant Deficiency 2024

YWCA of Quincy Il

IL

Internal Control / Segregation of Duties

Monitoring of monthly financial results and compliance information will continue by the Board Treasurer and the Executive Director. The Association is not in a financial position to hire additional employees. The increased monitoring has already begun. Erica L. Perry-Broekmeier, Executive Director...

Monitoring of monthly financial results and compliance information will continue by the Board Treasurer and the Executive Director. The Association is not in a financial position to hire additional employees. The increased monitoring has already begun. Erica L. Perry-Broekmeier, Executive Director, is the responsible party for implementation of this plan.

View Audit 351755

Finding 547574 (2024-001)

Significant Deficiency 2024

California Capital Financial Development Corporation

CA

Reporting Significant Deficiency § 200.502

Finding 2024-001: Significant Deficiency Description of Finding: The expenses reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Statement of Concurrence or Nonconcurrence: We agree with the audit finding. Corrective Action: We will implement ad...

Finding 2024-001: Significant Deficiency Description of Finding: The expenses reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Statement of Concurrence or Nonconcurrence: We agree with the audit finding. Corrective Action: We will implement additional review procedures to ensure the SEFA is complete and accurate when the single audit begins and we will not record funds used as federal match as federal income and will reconcile the SEFA to the general ledger prior to the beginning of the audit. Name of Contact Person: May Masunaga, Chief Financial Officer, 916-299-6787, MMasunaga@cacapital.org Projected Completion Date: By the start of the next audit for 2024/25.

View Audit 351751

Finding 547567 (2024-001)

None 2024

North Iowa Area Council of Governements

IA

Internal Control / Segregation of Duties Reporting

Continue to try to spread job duties over the staff available

View Audit 351749

Finding 547566 (2024-001)

Material Weakness 2024

City of Vallejo

CA

Special Tests & Provisions Subrecipient Monitoring Material Weakness

CORRECTIVE ACTION PLAN Reference Number: 2024-001 Name of Contact Person: Chari Corleto, Administrative Manager Corrective Action: Per OMB Compliance supplement under special tests and provisions and 24CFR Part 92 properties funded by HOME the City of Vallejo Housing and Community Development...

CORRECTIVE ACTION PLAN Reference Number: 2024-001 Name of Contact Person: Chari Corleto, Administrative Manager Corrective Action: Per OMB Compliance supplement under special tests and provisions and 24CFR Part 92 properties funded by HOME the City of Vallejo Housing and Community Development Department will have an annual HQS inspection schedule and conducted within 90 to 120 days of the last completed inspection beginning calendar year 2025. The property owner will be notified via email and USPS of any deficiencies found and must take corrective action to resolve each deficiency within 30 calendar days from the notice date. The Avian Glen project located at 301 Avian Drive, Vallejo, Ca is a 25-unit project and Blue Oak Landing is a 74-unit project located at 2118 Sacramento Street, Vallejo, Ca. Unit inspections for both projects will be conducted on an annual basis and according to the timeline listed in this corrective action plan. Inspections will be conducted by a third-party entity and will be included during the project monitoring process each year. The completed HQS inspection reports will be retained in the City of Vallejo system of records for the HOME program in an electronic file format listed by fiscal year. The project monitoring visits will be: • Avian Glen – will be monitored and inspection completed for FY 24/25 by June 30, 2025. • Blue Oak Landing – HQS Inspections completed for FY 24/25 on March 13, 2025 Monitoring site visit will be completed by June 30, 2025. Proposed Completion Date: June 30, 2024

View Audit 351748

Finding 547557 (2024-003)

Significant Deficiency 2024

The Houston Food Bank and Subsidiaries

TX

Questioned Costs Procurement, Suspension & Debarment

Corrective Action Plan: A vendor analysis by the Procurement department has been completed and communicated to each director to create a RFP schedule for all contract renewals. Annual education of directors and managers on the procurement policy, informal bid, and formal bid processes was completed...

Corrective Action Plan: A vendor analysis by the Procurement department has been completed and communicated to each director to create a RFP schedule for all contract renewals. Annual education of directors and managers on the procurement policy, informal bid, and formal bid processes was completed previously and will be completed again. The team will be working with the new COO to ensure that these processes are followed and implemented frequently as new personnel is onboarded.

View Audit 351743 Questioned Costs: $1

Finding 547556 (2024-001)

Significant Deficiency 2024

El Centro Hispano, Inc.

NC

Recommendation El Centro Hispano should remind employees and supervisors of the required policy to sign all timesheets. Further, payroll should not be processed until all required signatures have been obtained. Views of Responsible Officials and Planned Corrective Actions El Centro Hispano agrees...

Recommendation El Centro Hispano should remind employees and supervisors of the required policy to sign all timesheets. Further, payroll should not be processed until all required signatures have been obtained. Views of Responsible Officials and Planned Corrective Actions El Centro Hispano agrees with the finding and will conduct training sessions for all employees and supervisors to ensure a clear understanding of the timesheet approval policy. These sessions will emphasize the importance of proper documentation, the potential risks of non-compliance, and the role of supervisors in enforcing this requirement. Training will be incorporated into the onboarding process for new employees and periodically reinforced for current staff. To reinforce compliance, we will establish a structured communication plan, including periodic email reminders and notices on our internal platform. These reminders will highlight the importance of signing timesheets, provide step-by-step guidance, and include deadlines to ensure timely completion. Additionally, supervisors will receive direct reminders before each payroll cycle to verify and follow up on pending signatures. A stricter review process will be implemented before payroll submission. The Human Talent Area will conduct a systematic check to ensure all timesheets are complete and properly signed. Any missing signatures will be flagged, and payroll processing for those employees will be paused until the issue is resolved. This measure ensures accountability and prevents unauthorized payroll processing. To assess the effectiveness of these corrective actions, quarterly compliance reviews will be conducted. These reviews will include random audits of timesheets to identify any recurring issues and evaluate adherence to the policy.

View Audit 351741

Finding 547555 (2024-002)

Material Weakness 2024

Chicago Citywide Literacy Coalition Dba Scalelit

IL

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.305 § 200.318 § 200.319

2024-002 - LACK OF WRITTEN FISCAL POLICIES AND PROCEDURES As of March 27, 2025, scaleLIT has updated its fiscal policies and procedures to reflect all the federal guidelines required by the Uniform Guidance. The scaleLIT Board Treasurer has reviewed and approved the updates.

View Audit 351740

Finding 547554 (2024-001)

Material Weakness 2024

Chicago Citywide Literacy Coalition Dba Scalelit

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.430

2024-001 – MATERIAL WEAKNESS IN INTERNAL CONTROLS OVER FINANCIAL REPORTING In July 2024, scaleLIT switched accounting firms. This engagement has led to a more robust monthly close-out process to ensure accurate and complete class allocations. The Director of Operations meets with the firm weekly to ...

2024-001 – MATERIAL WEAKNESS IN INTERNAL CONTROLS OVER FINANCIAL REPORTING In July 2024, scaleLIT switched accounting firms. This engagement has led to a more robust monthly close-out process to ensure accurate and complete class allocations. The Director of Operations meets with the firm weekly to review accounts receivable, expense and income coding and allocations, and other activities related to billing and invoicing. The Director of Operations and Executive Director meet monthly with another accounting team member to review monthly financial reports. PART III - FEDERAL PROGRAM AUDIT FINDINGS 2024-001 – MATERIAL WEAKNESS IN INTERNAL CONTROLS OVER FINANCIAL REPORTING As stated above, scaleLIT is now working with a new accounting firm, Jitasa. Jitasa tracks all grants on separate ledgers. scaleLIT meets with Jitasa weekly to ensure that all income and expenses are correctly allocated. scaleLIT is implementing time studies for staff beginning on April 1, 2025, to become more detailed with the staff time spent on federal contracts.

View Audit 351740

Finding 547537 (2024-005)

Significant Deficiency 2024

Action for Children

OH

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We will be hiring an accountant to assist with the workload of submitting reports in a timely manner. This addition to the team will help ensure that all deadlines are met and improve overall efficiency.

View Audit 351738

Finding 547536 (2024-004)

Significant Deficiency 2024

Action for Children

OH

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

We will be implementing a new process to ensure that employees are allocated correctly in the payroll system. This process includes reviewing the payroll labor allocation to verify that all employees are assigned correctly to each project. Additionally, we will be ensuring that the Personnel Action ...

We will be implementing a new process to ensure that employees are allocated correctly in the payroll system. This process includes reviewing the payroll labor allocation to verify that all employees are assigned correctly to each project. Additionally, we will be ensuring that the Personnel Action Forms have been reviewed and entered for each payroll, with collaboration from the Human Resources department.

View Audit 351738 Questioned Costs: $1

Finding 547535 (2024-003)

Significant Deficiency 2024

Action for Children

OH

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level o...

In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level of review before being finalized. Furthermore, Sage Intacct provides a detailed and secure audit trail that tracks each step of the review and approval process. This audit trail records the identity of the individuals involved in reviewing, approving, and processing transactions, along with timestamps, comments, and any modifications made. This feature enhances accountability, improves internal controls, and ensures compliance with both internal policies and external regulations, providing a clear and transparent record for future audits and reviews.

View Audit 351738

Finding 547534 (2024-001)

Significant Deficiency 2024

First Step, Inc.

AR

Questioned Costs Allowable Costs / Cost Principles Eligibility

Recommendation: None. This program has ended, and no funding remains. Action Taken: None.

View Audit 351736 Questioned Costs: $1

Finding 547533 (2024-002)

None 2024

Laboure College of Healthcare

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The College will evaluate their procedures for maintaining original documentation and ensure there is control over maintaining prior documentation over time. The college underwent an internal review of all Perkins promissory notes and plans to purchase back the loan in the event the promissory notes...

The College will evaluate their procedures for maintaining original documentation and ensure there is control over maintaining prior documentation over time. The college underwent an internal review of all Perkins promissory notes and plans to purchase back the loan in the event the promissory notes cannot be found. Rani Arsenault in the Business Office will identify missing promissory notes in FY25.

View Audit 351732

Finding 547527 (2024-001)

Material Weakness 2024

Laboure College of Healthcare

MA

Student Financial Aid Eligibility Reporting

We recommend that the College implement procedures to ensure triggering events are identified and reported to ED in a timely manner. There was confusion as to what needed to be reported due to the fact that one default notice was issued in December 2023 for the FY23 covenant and the bank delayed the...

We recommend that the College implement procedures to ensure triggering events are identified and reported to ED in a timely manner. There was confusion as to what needed to be reported due to the fact that one default notice was issued in December 2023 for the FY23 covenant and the bank delayed the amendment knowing that FY24 would be covered by the amendment the same default notice. Reporting of the amendment took place in February of 2025, and a reporting will be made as soon as possible, if it is deemed necessary for FY25. As of right now the College is expeceted to meet its covenants for FY26. VP of Administration and Finance will reach out within 21 days if that is not the case.

View Audit 351732

Corrective Action Plans

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