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Corrective Action Plans

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Finding 538988 (2024-001)
Significant Deficiency 2024
City of Osakis
MN
Management’s Response and Actions Planned: The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
Management’s Response and Actions Planned: The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
View Audit 349672
Finding 538988 (2024-001)
Significant Deficiency 2024
City of Osakis
MN
1.      Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
1.      Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
View Audit 349672
Finding 538988 (2024-001)
Significant Deficiency 2024
City of Osakis
MN
2.      Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
2.      Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
View Audit 349672
Finding 538988 (2024-001)
Significant Deficiency 2024
City of Osakis
MN
3.      Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
3.      Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
View Audit 349672
Finding 538988 (2024-001)
Significant Deficiency 2024
City of Osakis
MN
Monitors the effectiveness of the above actions and makes changes as considered.
Monitors the effectiveness of the above actions and makes changes as considered.
View Audit 349672
Finding 538987 (2024-002)
Significant Deficiency 2024
County of Bristol, Masaachusetts
MA
Subrecipient Monitoring Reporting
The County is in the process of revising our internal control policies which will formally document our overall management responsibilities including duties, extent and adequacy of monitoring, timeliness, evaluation and acceptance of results. This will be in place for FY26.
The County is in the process of revising our internal control policies which will formally document our overall management responsibilities including duties, extent and adequacy of monitoring, timeliness, evaluation and acceptance of results. This will be in place for FY26.
View Audit 349662
Finding 538986 (2024-001)
Material Weakness 2024
County of Bristol, Masaachusetts
MA
Questioned Costs Procurement, Suspension & Debarment
The County adopted Addendum contract language for the use of American Rescue Plan ("ARPA") funds by vote of the County Commissioners on March 5, 2025. The County has begun implementing the appropriate contract Addendum language for all existing construction contracts using federal assistance provide...
The County adopted Addendum contract language for the use of American Rescue Plan ("ARPA") funds by vote of the County Commissioners on March 5, 2025. The County has begun implementing the appropriate contract Addendum language for all existing construction contracts using federal assistance provided to the County of Bristol by the US Department of the Treasury under the American Rescue Plan Act ("ARPA"). The Bristol County Agricultural High School is currently reviewing its compliance for all federal grants, and is prepared to make any necessary changes to policies. In summary, the County will be updating/evaluating compliance with the use of federal funds on a continual basis.
View Audit 349662 Questioned Costs: $1
Finding 538978 (2024-003)
Significant Deficiency 2024
Morehouse School of Medicine, Inc., Subsidiary and Affiliate
GA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430
Finding 2024-003 Name of Responsible Individual: Tamara Hill, AVP Research Operations and Finance Corrective Action: We concur. We are identifying personnel that will be allocated to federal awards to ensure all effort reports are reviewed and certified timely. During the next effort reporting ...
Finding 2024-003 Name of Responsible Individual: Tamara Hill, AVP Research Operations and Finance Corrective Action: We concur. We are identifying personnel that will be allocated to federal awards to ensure all effort reports are reviewed and certified timely. During the next effort reporting cycle, the school will transition to a new automated system, Cayuse effort reporting. This will give the Office of Grants & Contracts Faculty and Staff increased visibility into the personnel allocated to federal awards in a more efficient manner. We will complete the corrective action no later than June 30, 2025. Anticipated Completion Date: June 30, 2025
View Audit 349645
Finding 538976 (2024-002)
Significant Deficiency 2024
Morehouse School of Medicine, Inc., Subsidiary and Affiliate
GA
Reporting § 200.328 § 200.329
Finding 2024-002 Name of Responsible Individual: Tamara Hill, AVP Research Operations and Finance Corrective Action: We concur. We will review our processes and ensure timely and accurate completion of reporting. We will complete the corrective action no later than June 30, 2025. Anticipated Co...
Finding 2024-002 Name of Responsible Individual: Tamara Hill, AVP Research Operations and Finance Corrective Action: We concur. We will review our processes and ensure timely and accurate completion of reporting. We will complete the corrective action no later than June 30, 2025. Anticipated Completion Date: June 30, 2025
View Audit 349645
Finding 538975 (2024-001)
Significant Deficiency 2024
Morehouse School of Medicine, Inc., Subsidiary and Affiliate
GA
Student Financial Aid Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Finding 2024-001 Name of Responsible Individual: Cinnamon Bradley, Associate Dean of Student Affairs Corrective Action: We concur. We will review our procedures to ensure proper recording of these changes by NSLDS based on our submission to the National Student Clearinghouse. We will also imple...
Finding 2024-001 Name of Responsible Individual: Cinnamon Bradley, Associate Dean of Student Affairs Corrective Action: We concur. We will review our procedures to ensure proper recording of these changes by NSLDS based on our submission to the National Student Clearinghouse. We will also implement an automated monitoring notification system that will alert us within the established timeframe of status changes to ensure accuracy in both third-party systems. Change in our submission process to the National Student Clearinghouse from 30 days to occur weekly to ensure timely reporting to NSLDS. All student records contained in the NSLDS for the Academic Term will be reviewed every month and the student roster will be reviewed weekly for accuracy in both third-party systems. We will complete the corrective action no later than March 31, 2025. Anticipated Completion Date: March 31, 2025
View Audit 349645
Finding 538974 (2024-002)
Material Weakness 2024
Peru Community Schools
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
The School Corporation will implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with federal regulations. The Treasurer and the Deputy Treasurer will be responsible for overseeing the implementation of the correction...
The School Corporation will implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with federal regulations. The Treasurer and the Deputy Treasurer will be responsible for overseeing the implementation of the correction action plan which will go into effect immediately.
View Audit 349644
Finding 538970 (2024-003)
Material Weakness 2024
Peru Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403
The School Corporation will establish an internal control process to esnure detailed records are maintained and an audit trail is evident to comply with federal compliance requirements. The Treasuer and the Deputy Treasurer will oversee the implementation of the corrective action plan, which will go...
The School Corporation will establish an internal control process to esnure detailed records are maintained and an audit trail is evident to comply with federal compliance requirements. The Treasuer and the Deputy Treasurer will oversee the implementation of the corrective action plan, which will go into effect immediately.
View Audit 349644 Questioned Costs: $1
Finding 538969 (2024-001)
Material Weakness 2024
Granite United Way
NH
Questioned Costs
Granite United Way will establish additional policies and procedures regarding the review of obligation dates to ensure that they are within the permitted timeframes of contracts. The Chief Impact Officer and the Chief Financial Officer will review any vendor expenses submitted by program staff for ...
Granite United Way will establish additional policies and procedures regarding the review of obligation dates to ensure that they are within the permitted timeframes of contracts. The Chief Impact Officer and the Chief Financial Officer will review any vendor expenses submitted by program staff for implementation dates and get written approval from the grantor in advance of payment if the dates are outside of the contract end date. Granite United Way does not anticipate this scenerio to present itself again as this finding is related to a pilot program developed in partnership with the NH Department of Health and Human Services, with funding from the Child Care Development Block Grant (ARPA Child Care Supplemental Discretionary Funds). The transaction in question was erroneously approved by NH DHHS, reimbursed to GUW following review of all relevant backup documentation, and then rescinded. The transaction provided for a pool of funds set up in advance with an approved vendor and made available to employees of the participating pilot program businesses to draw on for applicable childcare expenses.
View Audit 349638 Questioned Costs: $1
Finding 538869 (2024-004)
Significant Deficiency 2024
Tuskegee University
AL
Equipment & Real Property Management § 200.313
Finding 2024-004 – Equipment Management (Significant Deficiency and Noncompliance) Planned Corrective Action: The University is currently conducting an inventory and will ensure that it occurs at least every two years. Anticipated Date of Completion: June 2025 Person Responsible for Corrective Actio...
Finding 2024-004 – Equipment Management (Significant Deficiency and Noncompliance) Planned Corrective Action: The University is currently conducting an inventory and will ensure that it occurs at least every two years. Anticipated Date of Completion: June 2025 Person Responsible for Corrective Action: Director of Financial Services & Cost Management and AVP/Controller
View Audit 349631
Finding 538868 (2024-003)
Significant Deficiency 2024
Tuskegee University
AL
Procurement, Suspension & Debarment § 200.303 § 200.319 § 200.320
Finding 2024-003 – Procurement and Suspension and Debarment (Significant Deficiency and Noncompliance) Planned Corrective Action: The University’s College of Agriculture, Environment, and Nutrition Sciences (CAENS) did not follow the three-quote procurement process. The two invoices, one dated Novem...
Finding 2024-003 – Procurement and Suspension and Debarment (Significant Deficiency and Noncompliance) Planned Corrective Action: The University’s College of Agriculture, Environment, and Nutrition Sciences (CAENS) did not follow the three-quote procurement process. The two invoices, one dated November 2023 and one dated June 30, 2024, were cited for this exception. The University implemented internal controls enhancement by requiring the Office of Grants and Contracts to review and approve CAENS documents, including procurement, before they are submitted for processing in the University financial system, effective November 8, 2024. The University also established a new Procurement policy in Fiscal Year 2025, which includes an increase in quote limits and a preferred vendors list. Anticipated Date of Completion: Corrective action was implemented for CAENS on November 8, 2024. The new Procurement Policy will be effective for the fiscal year 2025. Person Responsible for Corrective Action: Assistant Vice President for Budgets and Procurement, and the Senior Associate Vice President for Business Affairs/Interim CFO
View Audit 349631
South Valley Sanctuary, Inc.
UT
Special Tests & Provisions
Management agrees with the finding and will improve its understanding of the tenant protection requirements associated with the Home Investment Partnership Program and create policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assistance units.
Management agrees with the finding and will improve its understanding of the tenant protection requirements associated with the Home Investment Partnership Program and create policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assistance units.
View Audit 349627
South Valley Sanctuary, Inc.
UT
Special Tests & Provisions
Management agrees with the finding and will improve its understanding of the housing standards and inspection requirements associated with the Home Investment Partnership Program and create policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assista...
Management agrees with the finding and will improve its understanding of the housing standards and inspection requirements associated with the Home Investment Partnership Program and create policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assistance units.
View Audit 349627
Finding 538862 (2024-001)
Material Weakness 2024
North Judson -- San Pierre School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Contact Person Responsible for Corrective Action: Dalton C. Tunis Contact Phone Number: 574-896-2155 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For future projects, NJ-SP will make sure documentation for both wage requirements and weekly certif...
Contact Person Responsible for Corrective Action: Dalton C. Tunis Contact Phone Number: 574-896-2155 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For future projects, NJ-SP will make sure documentation for both wage requirements and weekly certified payroll reports are obtained from the contractor. An internal control system will be put into place that ensures the Business Manager receives proper documentation or payments will not be issued for work performed in order to stay in compliance. Anticipated Completion Date: March 31, 2025
View Audit 349621
Finding 538861 (2024-003)
Material Weakness 2024
North Judson -- San Pierre School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Contact Person Responsible for Corrective Action: Dalton C. Tunis Contact Phone Number: 574-896-2155 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: An internal controls procedure will be put into place that ensures annual data reports are both revi...
Contact Person Responsible for Corrective Action: Dalton C. Tunis Contact Phone Number: 574-896-2155 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: An internal controls procedure will be put into place that ensures annual data reports are both reviewed and signed off on before submitting. The procedure will be that the Business Manager prepares the report and then reviews the report with the Superintendent. Once the Superintendent approves of the report he or she will sign of on the report and the report can be submitted. Documentation will be recorded to ensure the School Corporation stays in compliance with the requirements related to grant agreements and reporting requirements. Anticipated Completion Date: June 30, 2025
View Audit 349621
Finding 538860 (2024-002)
Material Weakness 2024
North Judson -- San Pierre School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Contact Person Responsible for Corrective Action: Dalton C. Tunis Contact Phone Number: 574-896-2155 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For future projects and purchased equipment, NJ-SP will make sure proper documentation will be recor...
Contact Person Responsible for Corrective Action: Dalton C. Tunis Contact Phone Number: 574-896-2155 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For future projects and purchased equipment, NJ-SP will make sure proper documentation will be recorded for any equipment and real property purchased. An internal control system will be put into place that ensures the Business Manager receives proper documentation and records the capital assets into a spreadsheet in order for the equipment can be traced and the School Corporation stays in compliance. Anticipated Completion Date: June 30, 2025
View Audit 349621
Finding 538859 (2024-003)
Significant Deficiency 2024
Traverse City Housing Commission
MI
HUD Housing Programs
Corrective Action Planned: The Authority will obtain depository agreements with their banks.
Corrective Action Planned: The Authority will obtain depository agreements with their banks.
View Audit 349610
Finding 538858 (2024-001)
Significant Deficiency 2024
Traverse City Housing Commission
MI
Internal Control / Segregation of Duties Reporting
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
View Audit 349610
Finding 538857 (2024-001)
Significant Deficiency 2024
Erikson Institute
IL
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303
Finding 2024-001: Return of Title IV Funds For one out of three students tested (33%) who withdrew from the Institute, the Institute could not provide evidence that Institute reviewed the return of Title IV funds calculation. Further, the calculation that was originally performed failed to identify ...
Finding 2024-001: Return of Title IV Funds For one out of three students tested (33%) who withdrew from the Institute, the Institute could not provide evidence that Institute reviewed the return of Title IV funds calculation. Further, the calculation that was originally performed failed to identify $480 of aid to be disbursed as post-withdrawal. Corrective Action Plan The Director of Financial Aid, Registrar and Student Affairs have instituted a communications protocol for all student withdrawals that include the notification of all required institutional constituents. In addition, as a control practice the Director of Financial Aid reviews a daily enrollment change report to ensure all withdrawals are processed on a timely basis. Contact Person Monique Foster Director of Financial Aid mfoster@erikson.edu Anticipated Completion Date October 2024
View Audit 349584 Questioned Costs: $1
Finding 538853 (2024-003)
Significant Deficiency 2024
Pennsylvania College of Art & Design
PA
Student Financial Aid Reporting Significant Deficiency
Significant Deficiency - Special Reporting Criteria: The College is required to submit the Fiscal Operations Report and Application to Participate (FISAP) annually to receive funds for the campus-based programs. Action Taken: We have incorporated and comunicated the updates to our policy and proced...
Significant Deficiency - Special Reporting Criteria: The College is required to submit the Fiscal Operations Report and Application to Participate (FISAP) annually to receive funds for the campus-based programs. Action Taken: We have incorporated and comunicated the updates to our policy and procedures to ensure both information systems are reconciled monthly, as well as maintaining appropriate documentation as assigned to both the Finance Department and the Financial Aid Manager. Anticipated completion date: This update to our policies have gone into effect February 2025.
View Audit 349581
Finding 538852 (2024-002)
Significant Deficiency 2024
Pennsylvania College of Art & Design
PA
Questioned Costs Cash Management
Significant Deficiency - Federal Direct Loan Cash Management Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds from the Education Department. Action Taken: Procedures and Policies have been put in ...
Significant Deficiency - Federal Direct Loan Cash Management Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds from the Education Department. Action Taken: Procedures and Policies have been put in place to assure a timely disbursement of Federal funds to student accounts within the mandated timeframe. Coordination efforts have been mandated to assure that payments to student accounts are posted before drawing down federal funds. Anticipated completion date: The above-mentioned policies were put into practice in January of 2024. Drawdowns of federal monies for both the Fall and Spring semesters for the academic year ending 6/30/2025 were in full compliance of the policies.
View Audit 349581 Questioned Costs: $1
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