Corrective Action Plans

Finding 547153 (2024-005)

None 2024

MD

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

2024-005: 93.959 – Substance Use Prevention, Treatment, and Recovery Services  Recommendation: We recommend that the County implement improvements to its policies and procedures to ensure documents are retained in accordance with its retention policy.  Explanation of disagreement with audit findin...

2024-005: 93.959 – Substance Use Prevention, Treatment, and Recovery Services  Recommendation: We recommend that the County implement improvements to its policies and procedures to ensure documents are retained in accordance with its retention policy.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County’s Procurement Card Administrator (PCA) will meet with the cardholders and their approvers. The PCA will review the requirement of providing supporting documentation for all procurement card transactions and remind the approvers that they should not approve any transaction that does not have the proper documentation.  Name of the contact person responsible for corrective action: Jennifer Petterson-Helmecki, Procurement Card Administrator.  Planned completion date for the corrective action plan: June 30, 2025.

View Audit 351510 Questioned Costs: $1

Finding 547145 (2024-004)

Significant Deficiency 2024

Anne Arundel County, Maryland

MD

Subrecipient Monitoring § 200.332

2024-004: 93.959 – Substance Use Prevention, Treatment, and Recovery Services  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disag...

2024-004: 93.959 – Substance Use Prevention, Treatment, and Recovery Services  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County Office of Finance has developed a plan that includes a Grant Cover Form that has a line to provide the Assisted Listing (AL) number, if applicable. The form is included with the Grant Application during the Grant approval process. The Grant Cover Form will be reviewed and any AL numbers listed will be placed on the agreements that include subrecipient awards.  Name of the contact person responsible for corrective action: Kevin McMahon, Office of Finance, Caren Bortz. Office of the County Executive and Jason Fetterman, Office of Law.  Planned completion date for the corrective action plan: June 30, 2025.

View Audit 351510

Finding 547144 (2024-003)

Significant Deficiency 2024

Anne Arundel County, Maryland

MD

Subrecipient Monitoring § 200.332

2024-003: 59.059 – Inclusive Ventures Programs  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management agrees w...

2024-003: 59.059 – Inclusive Ventures Programs  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County Office of Finance has developed a plan that includes a Grant Cover Form that has a line to provide the Assisted Listing (AL) number, if applicable. The form is included with the Grant Application during the Grant approval process. The Grant Cover Form will be reviewed and any AL numbers listed will be placed on the agreements that include subrecipient awards.  Name of the contact person responsible for corrective action: Kevin McMahon, Office of Finance, Caren Bortz. Office of the County Executive and Jason Fetterman, Office of Law.  Planned completion date for the corrective action plan: June 30, 2025.

View Audit 351510

Finding 547142 (2024-002)

Significant Deficiency 2024

Anne Arundel County, Maryland

MD

Subrecipient Monitoring § 200.332

2024-002: 21.027 – COVID-19 – American rescue Plan Act Funds (US Treasury ARPA)  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no dis...

2024-002: 21.027 – COVID-19 – American rescue Plan Act Funds (US Treasury ARPA)  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County Office of Finance has developed a plan that includes a Grant Cover Form that has a line to provide the Assisted Listing (AL) number, if applicable. The form is included with the Grant Application during the Grant approval process. The Grant Cover Form will be reviewed and any AL numbers listed will be placed on the agreements that include subrecipient awards. Name of the contact person responsible for corrective action: Kevin McMahon, Office of Finance, Caren Bortz. Office of the County Executive and Jason Fetterman, Office of Law.  Planned completion date for the corrective action plan: June 30, 2025.

View Audit 351510

Finding 547136 (2024-001)

Significant Deficiency 2024

Anne Arundel County, Maryland

MD

Subrecipient Monitoring § 200.332

2024-001: 14.239 – HOME Investment Partnership Program  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management ...

2024-001: 14.239 – HOME Investment Partnership Program  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County Office of Finance has developed a plan that includes a Grant Cover Form that has a line to provide the Assisted Listing (AL) number, if applicable. The form is included with the Grant Application during the Grant approval process. The Grant Cover Form will be reviewed and any AL numbers listed will be placed on the agreements that include subrecipient awards.  Name of the contact person responsible for corrective action: Kevin McMahon, Office of Finance, Caren Bortz. Office of the County Executive and Jason Fetterman, Office of Law.  Planned completion date for the corrective action plan: June 30, 2025.

View Audit 351510

Finding 547132 (2024-004)

Significant Deficiency 2024

Medical University of South Carolina

SC

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.403

Finding Number: 2024-003 Equipment Property Management Recommendation: The University needs to enhance the precision of the controls over equipment purchases to ensure that a property record is created within the system containing the required information for all federally funded equipment. Manage...

Finding Number: 2024-003 Equipment Property Management Recommendation: The University needs to enhance the precision of the controls over equipment purchases to ensure that a property record is created within the system containing the required information for all federally funded equipment. Management concurs with the auditor’s recommendation. The University has taken immediate steps to comply with 2 CFR 200.313 and is in process of implementing the following actions: Planned Corrective Action (1): The University is incorporating an additional worktag into the procurement approval workflow for asset management, enabling the identification of asset purchase orders and ensuring their proper routing to the Asset Management team for asset record creation. Anticipated Completion Date: May 2025 Responsible Contact Person: Eric Hughey, Fiscal Manager, Asset Accounting & Surplus/Nataliya Samodov, GCA Director Planned Corrective Action (2): The University will be implementing Multi-book functionality in the Workday ERP to improve asset management including creation of multiple asset books to meet different accounting standards as well as tracking of the assets from acquisition to disposal. This implementation will provide active monitoring of assets to ensure compliance. Anticipated Completion Date: Fall 2025 Responsible Contact Person: Eric Hughey, Fiscal Manager, Asset Accounting & Surplus/Nataliya Samodov, GCA Director

View Audit 351508 Questioned Costs: $1

Finding 547127 (2024-003)

Material Weakness 2024

Medical University of South Carolina

SC

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.313

Finding Number: 2024-003 Equipment Property Management Recommendation: The University needs to enhance the precision of the controls over equipment purchases to ensure that a property record is created within the system containing the required information for all federally funded equipment. Manage...

Finding Number: 2024-003 Equipment Property Management Recommendation: The University needs to enhance the precision of the controls over equipment purchases to ensure that a property record is created within the system containing the required information for all federally funded equipment. Management concurs with the auditor’s recommendation. The University has taken immediate steps to comply with 2 CFR 200.313 and is in process of implementing the following actions: Planned Corrective Action (1): The University is incorporating an additional worktag into the procurement approval workflow for asset management, enabling the identification of asset purchase orders and ensuring their proper routing to the Asset Management team for asset record creation. Anticipated Completion Date: May 2025 Responsible Contact Person: Eric Hughey, Fiscal Manager, Asset Accounting & Surplus/Nataliya Samodov, GCA Director Planned Corrective Action (2): The University will be implementing Multi-book functionality in the Workday ERP to improve asset management including creation of multiple asset books to meet different accounting standards as well as tracking of the assets from acquisition to disposal. This implementation will provide active monitoring of assets to ensure compliance. Anticipated Completion Date: Fall 2025 Responsible Contact Person: Eric Hughey, Fiscal Manager, Asset Accounting & Surplus/Nataliya Samodov, GCA Director

View Audit 351508

Finding 547122 (2024-002)

Significant Deficiency 2024

Medical University of South Carolina

SC

Procurement, Suspension & Debarment § 200.303

Finding Number: 2024-002 Procurement – Suspension and Debarment Recommendation: The University needs to enhance the precision of the controls over suspension and debarment to ensure that, prior to entering into each covered procurement transaction, the University has checked to determine that the v...

Finding Number: 2024-002 Procurement – Suspension and Debarment Recommendation: The University needs to enhance the precision of the controls over suspension and debarment to ensure that, prior to entering into each covered procurement transaction, the University has checked to determine that the vendor is not suspended or debarred, and the results are documented. Management concurs with the auditor’s recommendation. The University has taken immediate steps to comply with 2 CFR 180 and has implemented or is in process of implementing the following actions: Planned Corrective Action (1): The University is updating the University’s Terms and Conditions of Purchase with the following language, to be made effective immediately: “Contractor certifies its organization or principals are not debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded by any Federal department or agency from doing business with the Federal Government or by the State of South Carolina. If Contractor or principal becomes debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded during this contract, then University may, at its option, terminate the contract.” Anticipated Completion Date: March 2025 Responsible Contact Person: Maggie Witt, Procurement Director/Nataliya Samodov, GCA Director Planned Corrective Action (2): The University has begun the process of assessing and acquiring software to integrate with the Workday ERP e-procurement system. In addition to the step taken in action 1 above, this integration will provide active monitoring of suppliers to ensure compliance. Anticipated Completion Date: Fall 2025 Responsible Contact Person: Maggie Witt, Procurement Director/Nataliya Samodov, GCA Director

View Audit 351508

Finding 547116 (2024-003)

Significant Deficiency 2024

Vmsn, Inc.

NV

Allowable Costs / Cost Principles § 200.303

Finding 2024-003 – Internal Control Systems Over Compliance, Allowable Costs: Management Response: Management concurs with the finding regarding the discrepancy in reported hours for one employee on the March 2024 reimbursement request. The 16-hour variance was an unintentional clerical error durin...

Finding 2024-003 – Internal Control Systems Over Compliance, Allowable Costs: Management Response: Management concurs with the finding regarding the discrepancy in reported hours for one employee on the March 2024 reimbursement request. The 16-hour variance was an unintentional clerical error during the preparation of the reimbursement package. The discrepancy was not material, but we agree that stronger controls are necessary to prevent such occurrences. Planned Corrective Actions: To address this finding, management will: • Establish a formal review and approval process for all reimbursement packages, including verification of hours against supporting documentation (e.g., timesheets or payroll records). • Design and implement a checklist to be used during the preparation of reimbursement requests to ensure compliance with allowable cost principles. • Conduct periodic internal audits of submitted RFRs to confirm alignment with backup documentation. • Provide training to all relevant personnel on federal allowable cost requirements under 2 CFR 200. All corrective actions will be implemented by June 30, 2025, with ongoing monitoring thereafter.

View Audit 351486

Finding 547115 (2024-002)

Significant Deficiency 2024

Vmsn, Inc.

NV

Reporting § 200.303

Finding 2024-002 – Compliance and Internal Control Systems Over Compliance, Reporting (SEFA): Management Response: Management acknowledges the finding regarding the inconsistent use of the accrual basis of accounting for federal grant reimbursements. At the time of SEFA preparation, the methodology ...

Finding 2024-002 – Compliance and Internal Control Systems Over Compliance, Reporting (SEFA): Management Response: Management acknowledges the finding regarding the inconsistent use of the accrual basis of accounting for federal grant reimbursements. At the time of SEFA preparation, the methodology used was based on the reimbursement requests submitted throughout the year, which had been prepared on a cash basis. However, for the final reimbursement under the City of Las Vegas grant ending June 30, 2024, accrued payroll costs for work performed in June but paid in July were included to ensure full reporting of eligible grant activity. This deviation from the previously applied basis led to the noted inconsistency. Planned Corrective Actions: Going forward, management will implement the following corrective actions: • A consistent accounting basis (accrual) will be selected and formally documented for all SEFA reporting and federal reimbursement requests. • Internal procedures will be updated to reflect the chosen basis and ensure it is applied uniformly across all reimbursement submissions. • A secondary review of SEFA reporting will be conducted by senior finance staff or the CEO to ensure consistency with the selected accounting method. • Staff will be trained annually on SEFA requirements and federal compliance standards under 2 CFR 200. These corrective actions will be completed by June 30, 2025.

View Audit 351486

Finding 547111 (2024-002)

Significant Deficiency 2024

Long Beach City School District

NY

School Nutrition Programs Eligibility

2024-002. Eligibility United States Department of Agriculture, Passed Through New York State, Department of Education: Child Nutrition Cluster School Breakfast Program ALN: 10.553 National School Lunch Program ALN: 10.555 Condition: The District has designated one employee to receive and enter the a...

2024-002. Eligibility United States Department of Agriculture, Passed Through New York State, Department of Education: Child Nutrition Cluster School Breakfast Program ALN: 10.553 National School Lunch Program ALN: 10.555 Condition: The District has designated one employee to receive and enter the annual household applications into the District’s point of sale software. Based on our inquiries and review of thirty nine applications tested for student eligibility (free or reduced), we noted two instances where students were improperly classified to receive free or reduced meals based on the household income reported on the application. Planned Corrective Action: The District will adopt procedures that ensure there will be a secondary review of household applications to ensure they are processed properly. Responsible Contact Person: Michael I. DeVito, Esq. Assistant Superintendent for Finance and Operations Long Beach City School District 235 Lido Boulevard Lido Beach, New York 11561 Anticipated Completion Date: June 30, 2025.

View Audit 351480

Finding 547105 (2024-001)

Significant Deficiency 2024

Long Beach City School District

NY

Allowable Costs / Cost Principles § 200.430

2024-001. Allowable Costs/Cost Principles United States Department of Education, Passed Through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Spe...

2024-001. Allowable Costs/Cost Principles United States Department of Education, Passed Through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants: IDEA Preschool ALN: 84.173 Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Condition: Subpart E, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PAR) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District prepared periodic certification equivalents, but it did not comply with Subpart E, 2 CFR §200.430. Planned Corrective Action: The District will adopt procedures that ensure that time performed will be used to support costs charged to the federal award, and comply with Subpart E, 2 CFR §200.430. Responsible Contact Person: Michael I. DeVito, Esq. Assistant Superintendent for Finance and Operations Long Beach City School District 235 Lido Boulevard Lido Beach, New York 11561 Anticipated Completion Date: June 30, 2025.

View Audit 351480

Finding 547104 (2024-005)

None 2024

Municipality of Patillas

PR

Procurement, Suspension & Debarment § 200.327

We will give instructions to the Contract Division to use a contract model that includes all the required federal clauses for contracts formalized that are subsidized with federal funds

View Audit 351462

Finding 547103 (2024-004)

None 2024

Municipality of Patillas

PR

Equipment & Real Property Management § 200.313

We will give instructions to the Head Start program staff to prepare a capital assets subsidiary record which include a full description of the capital assets, the source of the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the cost of ...

We will give instructions to the Head Start program staff to prepare a capital assets subsidiary record which include a full description of the capital assets, the source of the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the cost of the property, use and condition of the property, and any ultimate disposition data including the date of disposal, among others.

View Audit 351462

Finding 547102 (2024-003)

Significant Deficiency 2024

Kids' Harbor, INC

MO

Internal Control / Segregation of Duties

Views of responsible officials and planned correction: The Board concurs with the recommendations that Kids’ Harbor, Inc. would be best served by segregating fiscal duties as outlined above. At the current time, the additional staff sufficient to implement the recommendation is not practical to move...

Views of responsible officials and planned correction: The Board concurs with the recommendations that Kids’ Harbor, Inc. would be best served by segregating fiscal duties as outlined above. At the current time, the additional staff sufficient to implement the recommendation is not practical to move toward a level of activity which may allow us to fully implement the recommendation. The Board will remain involved in the financial affairs of the Organization to provide oversight and independent review functions.

View Audit 351453

Finding 547101 (2024-002)

Material Weakness 2024

Kids' Harbor, INC

MO

Reporting

Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge tha...

Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the modified cash basis of accounting.

View Audit 351453

Finding 547100 (2024-001)

Material Weakness 2024

Kids' Harbor, INC

MO

Questioned Costs

Views of responsible officials and planned corrective actions: Management concurs with the above recommendation and will implement a second reviewer to avoid duplications and overstating of admin fees and payroll expenses.

View Audit 351453 Questioned Costs: $1

Finding 547099 (2024-004)

Significant Deficiency 2024

Housing Authority of the City of Long Beach

NY

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2024-004 – HCV Administrative Plan / Waiting List Procedures / Utility Allowance Schedule Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority recognizes the need to update and consistently apply policies related to the HCV Administrative Plan, Waiting L...

Finding 2024-004 – HCV Administrative Plan / Waiting List Procedures / Utility Allowance Schedule Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority recognizes the need to update and consistently apply policies related to the HCV Administrative Plan, Waiting List Procedures, and Utility Allowance Schedule. The Housing Authority will conduct a comprehensive review of these policies, implement necessary revisions, draft new policies as needed, and ensure that staff receive training in proper procedures. Additionally, we will establish a system for periodic reviews to ensure continued compliance. Planned Implementation Date of Corrective Action: March 2025 Person Responsible for Corrective Action: Myrnissa Stone, Executive Director

View Audit 351450

Finding 547098 (2024-003)

Significant Deficiency 2024

Housing Authority of the City of Long Beach

NY

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-003 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority acknowledges the need for improved documentation of internal controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. To address this, we...

Finding 2024-003 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority acknowledges the need for improved documentation of internal controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. To address this, we will review and update all policies and procedures to ensure they clearly define control measures and responsibilities; and draft new policies as needed. We will also implement a centralized system for maintaining control documentation and conduct periodic assessments to ensure compliance. The checklist used during the recertification process will ensure that all compliance requirements are met. Planned Implementation Date of Corrective Action: March 2025 Person Responsible for Corrective Action: Myrnissa Stone, Executive Director

View Audit 351450

Finding 547097 (2024-001)

Significant Deficiency 2024

Pulaski County Special School District

AR

Questioned Costs Procurement, Suspension & Debarment Cash Management

Planned Corrective Action: Management agrees with this finding. Copies of the Verizon invoices for Hot Spots are given to the IT Department designee to collect and submit to the E-Rate Consultant. Prior to sending the invoices, the IT designee and CFO will meet to confirm the budgets units used and ...

Planned Corrective Action: Management agrees with this finding. Copies of the Verizon invoices for Hot Spots are given to the IT Department designee to collect and submit to the E-Rate Consultant. Prior to sending the invoices, the IT designee and CFO will meet to confirm the budgets units used and the submission. Scott Young is going to make contact with our E-Rate consultant, Sharon Dowdy, who will confirm the repayment of $80,750 of duplicate support by April 7, 2025. Persons responsible for corrective action: Scott Young, IT Project Manager; Jimmy Hogg, IT Director; Jackie Rowlett, District Treasurer. Anticipated corrective action implementation date: April 7, 2025.

View Audit 351448 Questioned Costs: $1

Finding 547091 (2024-003)

Significant Deficiency 2024

Alverno College

WI

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

Condition The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NS...

Condition The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Corrective Action Plan Corrective Action Planned: The Registrar will pull a sample of students from the Clearinghouse enrollment update or change submissions to ensure NSLDS has been updated to reflect changes within the 60-day window. Name(s) of Contact Person(s) Responsible for Corrective Action: Marlene Neises, Executive Director for Institutional Effectiveness and Sponsored Programs; and David Brzeczkowski, Controller. Anticipated Completion Date: This will be completed by June 30, 2025.

View Audit 351446

Finding 547085 (2024-002)

Significant Deficiency 2024

Alverno College

WI

Questioned Costs Internal Control / Segregation of Duties Student Financial Aid

Condition The College’s internal controls over compliance requirements over the return of Title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Corrective Action Plan Corrective Action ...

Condition The College’s internal controls over compliance requirements over the return of Title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Corrective Action Plan Corrective Action Planned: The College will review processes and data collection related to students’ withdrawal or leave of absence. The result of this review will be a full operational and procedural detail of responsibilities, roles, timelines and documentation associated with the accurate processing of all withdrawals. To include Student Records, Student Accounts, Financial Aid and Return to Title IV. Name(s) of Contact Person(s) Responsible for Corrective Action: Naomi Coe, Financial Aid Director; Mariana Sanabria, VP for Enrollment Services; Marlene Neises, Executive Director for Institutional Effectiveness and Sponsored Programs; David Brzeczkowski, Controller; and Amanda Hodgson, CIO. Anticipated Completion Date: A preliminary meeting is scheduled for March 31, 2025 to discuss the implementation of the processes and responsibilities pertaining to a student withdraw and leave of absence. This meeting will provide an outline of the internal controls and processes to be implemented by July 31, 2025.

View Audit 351446 Questioned Costs: $1

Finding 547079 (2024-001)

Significant Deficiency 2024

Alverno College

WI

Reporting Internal Control / Segregation of Duties

Condition The College’s internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not provide timely populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during...

Condition The College’s internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not provide timely populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Corrective Action Plan Corrective Action Planned: Monthly reconciliations for Federal and State awards will be finalized and submitted to Enrollment Services and the Finance Department on a timely basis. These reconciliations will include COD screenshots, monthly spreadsheets of all funding reconciliations and supporting documentation. Name(s) of Contact Person(s) Responsible for Corrective Action: Naomi Coe, Financial Aid Director; Mariana Sanabria, VP for Enrollment Services; David Brzeczkowski, Controller. Anticipated Completion Date: This corrective action has been established and will continue monthly. The final balancing of funds for the audit will be completed by July 31st of each year.

View Audit 351446

Finding 547078 (2024-001)

Material Weakness 2024

Meadville Medical Center

PA

Procurement, Suspension & Debarment § 200.318 § 200.326

Management has developed a policy and checklist to maintain written documentation of vendor selectin and procurement process, along with the review and approved process required under the Uniform Guidance requirements.

View Audit 351442

Finding 547077 (2024-003)

Material Weakness 2024

City of Temecula

CA

Matching / Level of Effort / Earmarking Special Tests & Provisions Material Weakness § 200.303 § 200.326

2024-003 Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: Multiple Grant Award Number: Multiple Compliance Requirements: Special...

2024-003 Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: Multiple Grant Award Number: Multiple Compliance Requirements: Special Tests and Provisions - Wage Rate Requirements Type of Finding: Material Weakness in Internal Control over Compliance and Material Instance of Noncompliance Management's Response: We concur. Views of Responsible Officials and Corrective Action: The City will further strengthen its internal controls to ensure timely reviews of certified payroll submissions are performed. This will include procedures to ensure that the information provided to the City by its consultant project manager is accurate. Additionally, ensure that the contractors and subcontractors submit the required certified payroll in a timely manner and in case of delinquencies, appropriate actions are taken. Name of Responsible Person: Jennifer Hennessy, Director of Finance Projected Implementation Date: 6.30.2025

View Audit 351438

Corrective Action Plans

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