Corrective Action Plans

Finding 547381 (2024-002)

None 2024

PR

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

UCB recognizes its obligation to report enrollment data to the National Student Loan Data System (NSLDS) at least every 60 days. The Registrar's Office reports enrollment data to NSLDS on a monthly basis. To ensure that the University complies with the 60-day requirement, we have established an addi...

UCB recognizes its obligation to report enrollment data to the National Student Loan Data System (NSLDS) at least every 60 days. The Registrar's Office reports enrollment data to NSLDS on a monthly basis. To ensure that the University complies with the 60-day requirement, we have established an additional notification procedure. The Financial Aid Office will forward a report of all Title IV student recipients classified as withdrawn to the Registrar's Office, this process consists of a reconciliation of the data. The Registrar's Office will report the enrollment change of these cases to NSLDS within 60 days required. Anticipated completion date: Immediately.

View Audit 351630

Finding 547380 (2024-001)

None 2024

Universidad Central De Bayamon INC

PR

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

The University afirms its understanding of its obligation to submit disbursement according to 34 CFR Section 668.173 (b) states that an institution returns unearned Title IV, HEA program funds timely if; (1) the institution deposits or transfers the funds into the bank account it maintains under §66...

The University afirms its understanding of its obligation to submit disbursement according to 34 CFR Section 668.173 (b) states that an institution returns unearned Title IV, HEA program funds timely if; (1) the institution deposits or transfers the funds into the bank account it maintains under §668.163 no later than forty-five (45) days after the date it determines that the student withdrew; (2) the institution initiates an electronic fund transfer (EFT) no later than forty-five (45) days after the date it determines that the student withdrew; (3) the institution initiates an electronic transaction, no later than forty five (45) days after the date it determines that the student withdrew, that informs a FFEL lender to adjust the borrower's loan account for the amount returned; or (4) the institution issues a check no later than forty-five (45) days after the date it determines that the student withdrew. Due to an information technology systems external cybernetic attack that caused various disruptions in the operations, a delay in returning of funds within the time prescribed by the regulation was caused, even when the institution does everything to perform manually all transaction in order to avoid any noncompliance of the regulation. UCB will reinforce their processes and procedures to satisfy all applicable requirements specified in 668.173 (b) and do a doble verification to make sure every return of funds is made no later than 45 days required by the regulation. Anticipated completion date: Immediately.

View Audit 351630

Finding 547378 (2024-002)

Significant Deficiency 2024

Baltimore County, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.332 § 200.501

COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There ...

COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Grants Management will require annual reports and audits from all SLFRF subrecipients. If a subrecipient does not meet the criteria for a annual audit, support for that conclusion will be maintained in each Grantee file. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Meadows Planned completion date for corrective action plan: June 2025

View Audit 351628

Finding 547375 (2024-003)

Significant Deficiency 2024

Baltimore County, Maryland

MD

HUD Housing Programs Eligibility Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing Numbers 14.871, 14.879 Recommendation: We recommend that the County reviews its processes over housing quality standards inspections to ensure that they are completed timely and in compliance with HUD’s requirements. Explanation of disagreement w...

Housing Choice Voucher Cluster – Assistance Listing Numbers 14.871, 14.879 Recommendation: We recommend that the County reviews its processes over housing quality standards inspections to ensure that they are completed timely and in compliance with HUD’s requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Housing is in the process of restructuring some of its departments, including the Inspections Department, which will eliminate the missed or late inspections due to staffing issues. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: June 30, 2025

View Audit 351628

Finding 547374 (2024-001)

None 2024

Thiel College

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Federal Program: Student Financial Assistance Cluster - Federal Direct Student Loan Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.268 Federal Award Year: June 30, 2024 Criterion: Title IV regulations (34 CFR 685.309b) require t...

Federal Program: Student Financial Assistance Cluster - Federal Direct Student Loan Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.268 Federal Award Year: June 30, 2024 Criterion: Title IV regulations (34 CFR 685.309b) require that upon receipt of an enrollment report from the Secretary, Institutions must update all information included in the report and return the report to the Secretary; (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an Institution must notify the Secretary within 30 days after the date the Institution discover that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the Institution and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the Institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition and Context: For four students out of twenty-five selected for testing, the College did not notify the NSLDS in a timely matter of a change in enrollment status. Cause and Effect: The College failed to follow its procedures for reporting student status changes. The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by schools. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate in NSLDS. Recommendation: The College should implement a process and related to verify with NSLDS that all enrollment status information for all students is updated accurately and timely. Corrective Action Plan The College will continue to work with the NSC Audit Response Team, Office of the Registrar, and Office of Information Technology to resolve the data reporting issues we are currently experiencing. Denise Owens, Student Loan Specialist and Debbie Schreiber, Registrar will work together to provide manual data reporting to NSLDS in an accurate and timely manner. Responsible Persons Scott Allen, Interim Director of Financial Aid Denise Owens, Student Loan Specialist Debbie Schreiber, Registrar Anticipated Completion Date This is an ongoing process and will begin immediately

View Audit 351625

Finding 547373 (2024-001)

Significant Deficiency 2024

Fresno Madera Area Agency on Aging

CA

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

The Agency agrees with the finding. The list of enrolled participants will be provided to the clinical manager quarterly for review and follow up. A review was conducted promptly upon the discovery of this issue.

View Audit 351623

Finding 547366 (2024-004)

Material Weakness 2024

Roof Above, Inc.

NC

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan Allowable Costs and Activities – Finding 2024-004 Roof Above will develop a policy to require financial and programmatic review of costs to ensure reported costs are allowable. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated...

Corrective Action Plan Allowable Costs and Activities – Finding 2024-004 Roof Above will develop a policy to require financial and programmatic review of costs to ensure reported costs are allowable. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: March 31, 2025

View Audit 351621 Questioned Costs: $1

Finding 547361 (2024-003)

Significant Deficiency 2024

Roof Above, Inc.

NC

Procurement, Suspension & Debarment § 200.318 § 200.327

Corrective Action Plan Procurement – Finding 2024-003 Roof Above will amend the procurement policy to document the criteria for vendor selection, including bids, quotes, and sole source justification and follow the policy when contracting with new vendors using federal funding. Contact person respon...

Corrective Action Plan Procurement – Finding 2024-003 Roof Above will amend the procurement policy to document the criteria for vendor selection, including bids, quotes, and sole source justification and follow the policy when contracting with new vendors using federal funding. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: March 31, 2025

View Audit 351621

Finding 547360 (2024-002)

Significant Deficiency 2024

Roof Above, Inc.

NC

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action Plan Reporting – Reporting Finding 2024-002 Roof Above will develop a policy for formal documentation of review of required reports prior to submission, including retention of this report. Roof Above will also comply with reporting requirements as outlined in grant agreements. Cont...

Corrective Action Plan Reporting – Reporting Finding 2024-002 Roof Above will develop a policy for formal documentation of review of required reports prior to submission, including retention of this report. Roof Above will also comply with reporting requirements as outlined in grant agreements. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: December 31, 2024

View Audit 351621

Finding 547359 (2024-007)

Material Weakness 2024

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Reporting Subrecipient Monitoring

PRDH agrees with the finding. In this case there were three (3) more reports submitted for extension to the federal government, however, with this particular report the PRDH did not receive an answer. However, we have procedures in place in order to meet the reporting requirements to all federal pro...

PRDH agrees with the finding. In this case there were three (3) more reports submitted for extension to the federal government, however, with this particular report the PRDH did not receive an answer. However, we have procedures in place in order to meet the reporting requirements to all federal programs be submitted on time. The PRDH is working with the Division of External Resources (Federal Program) to establish and strengthen our internal controls to ensure all federal reports comply with the guidelines established by the Federal Government.

View Audit 351620

Finding 547358 (2024-005)

Significant Deficiency 2024

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.333

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are iss...

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are issued promptly after the drawdown is made.

View Audit 351620

Finding 547357 (2024-003)

Material Weakness 2024

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Matching / Level of Effort / Earmarking Material Weakness Reporting

PRDOH agrees with the finding. PRDOH has fixed the segregation of financial record, we already have the system in place in People Soft 8.4 in which permit the tracing of the funds to the level of expenditures that will be adequate.

View Audit 351620

Finding 547355 (2024-006)

Significant Deficiency 2024

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.333

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written internal procedures to ensure that payment...

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written internal procedures to ensure that payments are issued promptly after the drawdown is made.

View Audit 351620

Finding 547353 (2024-004)

Significant Deficiency 2024

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.333

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are iss...

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are issued promptly after the drawdown is made.

View Audit 351620

Finding 547352 (2024-001)

None 2024

United Way of Southwest Virginia, Inc.

VA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN March 31, 2025 EO Companies respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 636 Shelby Street, Suite 400 Bristol, TN 37620 Audit perio...

CORRECTIVE ACTION PLAN March 31, 2025 EO Companies respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 636 Shelby Street, Suite 400 Bristol, TN 37620 Audit period: June 30, 2024 The findings from the June 30, 2024 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2024-001: Coronavirus State and Local Fiscal Recovery Fund-AL #21.027, Uniform Guidance Procurement Documentation Condition: The Organization does not have written procurement policies that fully align with requirements in the Uniform Guidance. Criteria: In December 2018, the sections of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) covering procurement became effective after a three-year grace period on the implementation date. The Uniform Guidance requires entities to have written policies and procedures in place covering most types of procurement, as well as related matters such as conflicts of interest, avoidance of geographical preferences, bidding thresholds, required contract language, and others. Cause: The Organization is new to this type of funding and, while having various components of policies in place, has not yet adopted a complete policy. Effect: Procurement procedures may not be conducted in accordance with Uniform Guidance requirements. Questioned Costs: NIA Repeat Finding: No. Recommendation: The Organization should revise procurement procedures to more closely align with Uniform Guidance requirements. Corrective Action: EO Companies will review and write a more detailed version of procurement policies to ensure complete and continuous compliance with the requirements in the Uniform Guidance. If the Federal Audit Clearinghouse has questions regarding this plan, please call Mark Seamon, VP of Finance, at (276) 525-0122. Mark Seamon VP of Finance

View Audit 351615

Finding 547347 (2024-004)

Material Weakness 2024

South Tama County Community School District

IA

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 351612

Finding 547342 (2024-003)

Material Weakness 2024

South Tama County Community School District

IA

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 351612

Finding 547329 (2024-004)

Material Weakness 2024

Mount St. Mary's University

MD

Subrecipient Monitoring § 200.303 § 200.332

Identifying Number: 2024-004 – Subrecipient Monitoring Finding: The University’s controls were not operating effectively to reasonably ensure the University performed risk assessment and monitoring procedures for its subrecipients. As a result, the University did not comply with the compliance requi...

Identifying Number: 2024-004 – Subrecipient Monitoring Finding: The University’s controls were not operating effectively to reasonably ensure the University performed risk assessment and monitoring procedures for its subrecipients. As a result, the University did not comply with the compliance requirements for subrecipient monitoring. The University does not have processes and procedures in place related to risk assessment and subrecipient monitoring. Corrective Actions Taken or Planned: We agree with the auditors’ findings. A draft policy for assessing risk and monitoring of subrecipients has been circulated within our governance structure and will be implemented thus ensuring compliance through appropriate policies and procedures. Person(s) Responsible for Correction Actions: Christine Seitz McCauslin, Ph.D. Anticipated Completion Date: April 30, 2025

View Audit 351604

Finding 547328 (2024-003)

Material Weakness 2024

Mount St. Mary's University

MD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.212 § 200.303 § 200.318

Identifying Number: 2024-003 – Procurement and Suspension and Debarment Finding: The University’s controls were not operating effectively to reasonably ensure the University verified the vendor was not suspended or debarred from participation in federal programs/grants prior to entering into a contr...

Identifying Number: 2024-003 – Procurement and Suspension and Debarment Finding: The University’s controls were not operating effectively to reasonably ensure the University verified the vendor was not suspended or debarred from participation in federal programs/grants prior to entering into a contract with the vendor. The University’s procurement policy requires vendor transactions equal to or greater than $25,000 undergo verification to ensure the vendor is not suspended or debarred, prior to entering into a contract with the vendor. A lack of controls to reasonably ensure this verification was performed. Corrective Actions Taken or Planned: We agree with the auditors’ findings. Correcting actions will be included in the checklist referred to in 2024-002 above. Person(s) Responsible for Correction Actions: Christine Seitz McCauslin, Ph.D. Anticipated Completion Date: April 30, 2025

View Audit 351604

Finding 547327 (2024-002)

Material Weakness 2024

Mount St. Mary's University

MD

Procurement, Suspension & Debarment § 200.303 § 200.320

Identifying Number: 2024-002 – Procurement and Suspension and Debarment Finding: The University’s controls were not operating effectively to reasonably ensure the University obtained the proper number of price quotations as required using the small purchase procurement method. The University’s procu...

Identifying Number: 2024-002 – Procurement and Suspension and Debarment Finding: The University’s controls were not operating effectively to reasonably ensure the University obtained the proper number of price quotations as required using the small purchase procurement method. The University’s procurement policy requires price quotations be obtained from at least two sources when using the small purchase procurement method. The University only obtained one price quotation and no written documentation as the rational for selection was maintained. As a result, the University did not comply with the compliance requirements for procurement. The University does not have processes and procedures in place to ensure all procurements of goods and services are in accordance with Uniform Guidance and in accordance with its own procurement policy. Corrective Actions Taken or Planned: We agree with the auditors’ findings. It should be noted that 100 percent of FY2024 equipment purchases were audited, consisting of one piece of equipment. Although the current policy for purchases over $25,000 was followed, the findings were not properly documented. In response, a checklist will be developed through the grants management office,compliance training will be conducted with PIs at the time of grant award and compliance will be implemented by the Dean or respective department head. Policies and procedures will be followed and properly documented for all future purchases of equipment to be funded by federal or state dollars. Person(s) Responsible for Correction Actions: Christine Seitz McCauslin, Ph.D. Anticipated Completion Date: April 30, 2025

View Audit 351604

Finding 547326 (2024-001)

Material Weakness 2024

Mount St. Mary's University

MD

Equipment & Real Property Management § 200.303 § 200.313

Identifying Number: 2024-001 – Equipment and Real Property Management Finding: The University’s controls were not operating effectively to reasonably ensure the University maintained property records with the above required information and performed the required physical inventory of equipment withi...

Identifying Number: 2024-001 – Equipment and Real Property Management Finding: The University’s controls were not operating effectively to reasonably ensure the University maintained property records with the above required information and performed the required physical inventory of equipment within the two previous years. As a result, the University did not comply with the compliance requirements for equipment and real property management. The University does not have processes and procedures in place related to equipment management, tracking and required physical inventories. Corrective Actions Taken or Planned: We agree with the auditors’ findings. Currently, the University’s federally funded equipment inventory consists of 6 pieces of equipment located in the laboratory where they are used on a regular, if not daily, basis, facilitating a regular visual inventory. However, the need to accurately track and document each piece of equipment, in accordance with Federal guidelines, is recognized. Going forward, an annual physical inventory will be taken, during which each piece of equipment will be identified based on the unique serial number as provided by the manufacturer. Documentation will be maintained by the department with an annual inventory supplied to the Dean and Grants Management department. Person(s) Responsible for Correction Actions: Christine Seitz McCauslin, Ph.D. Anticipated Completion Date: completed

View Audit 351604

Finding 547321 (2024-005)

Material Weakness 2024

Mount St. Mary's University

MD

Student Financial Aid Material Weakness Reporting

Identifying Number: 2024-005 – Special Tests – Enrollment Reporting Finding: Student status changes were not reported accurately to NSLDS. The audit team noted that the University does not appear to have a control in place to identify in a timely manner inaccurate information that was provided to th...

Identifying Number: 2024-005 – Special Tests – Enrollment Reporting Finding: Student status changes were not reported accurately to NSLDS. The audit team noted that the University does not appear to have a control in place to identify in a timely manner inaccurate information that was provided to the NSLDS by their third party servicer. Corrective Actions Taken or Planned: We agree with the auditors’ findings. NSLDS receives enrollment data from MSMU through the National Student Clearinghouse (NSC). If a student who was previously reported as enrolled is not listed subsequently, NSC will report the student as withdrawn. If MSMU does not update the records on a timely basis, NSC automatically reports to NSLDS that the student has withdrawn, which may not be the case. The errors in the reporting process have been resolved and the appropriate steps are in place to report on a timely basis. Person(s) Responsible for Correction Actions: Boyd Creasman, Provost Anticipated Completion Date: April 30, 2025

View Audit 351604

Finding 547313 (2024-002)

Significant Deficiency 2024

California Baptist University

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Action taken in response to finding: The University has added an additional audit report to be run prior to submis...

Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Action taken in response to finding: The University has added an additional audit report to be run prior to submission of enrollment reports to Clearinghouse and NSLDS. The report will audit for a change in the reported program begin date between reports when the reported program has not changed. The report inaccurate program begin dates calculated by our Student Information System as a result of a code update sent out by the vendor. Names of the contact persons responsible for corrective action: Shawnn Palmer, Director of Academic Technology and Reporting Planned completion date for corrective action plan: As of March 19, 2025, the student record in the finding has already been corrected. The additional audit report is in draft and will be validated prior to the April reporting.

View Audit 351603

Finding 547305 (2024-001)

Significant Deficiency 2024

California Baptist University

CA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend that the University improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: Counselors have completed an intensive R2T4 NASFAA training late April – May 2024. The misunderstanding of the 45-...

Recommendation: We recommend that the University improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: Counselors have completed an intensive R2T4 NASFAA training late April – May 2024. The misunderstanding of the 45-day rule of one of the counselors has been addressed and corrected. Names of the contact persons responsible for corrective action: Joshua Morey, Senior Director of Financial Aid Planned completion date for corrective action plan: As of March 19, 2025, changes and training have already been implemented.

View Audit 351603 Questioned Costs: $1

Finding 547302 (2024-003)

Significant Deficiency 2024

Western Line School District

MS

Allowable Costs / Cost Principles

As required by the Uniform Guidance, The Western Line School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Costs for the year ended June 30, 2024: Payroll testing and internal controls. A. Name of c...

As required by the Uniform Guidance, The Western Line School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Costs for the year ended June 30, 2024: Payroll testing and internal controls. A. Name of contact person responsible for corrective action: Name: Glenda Ketchum Title: Business Manager B. Corrective action planned: The district will implement internal controls to ensure all employees are properly board approved each year. We will also ensure all applicable employees paid with federal funds complete the Personnel Activity Report requirements. C. Anticipated completion date: Immediately

View Audit 351601

Corrective Action Plans

Filters