Corrective Action Plans

Finding 546934 (2024-005)

Significant Deficiency 2024

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determine the errors are reflective of a knowledge gap in the established process for returning unearned funds for a withdrawn stu...

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determine the errors are reflective of a knowledge gap in the established process for returning unearned funds for a withdrawn student. This was a process gap oversight. When Urban College of Boson (UCB) contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year, the R2T4 return process is all done automated through a negative disbursement check register process. However, the funds that required Institutional Returns are a manual process and identified through a Refunds Due Report or as part of the students final Exit Packet Counseling documents. This report was missing as part of the workflow resulting in these students’ refunds being missed. The process has since been updated and the Director of Student Financial Services receives an automated Refunds Due Report (ineligible disbursement) every Monday. If there are students listed in the Refunds Due Report, this report is shared with the Business Office so funds can be returned based on amounts, funding type so they are processed timely. A secondary check point is also built into the process; If Urban has not returned the funds and 45 days from the students’ last date of attendance we will receive an automated notification from the Global Services system alerting us to the number of days we have left to make our returns. Since this issue was discovered the Director of Student Financial Services has gone back through all R2T4 student Exit Counseling packets to confirm that no other Institutional Returns were needed. No other issues were found. Timeline for Implementation of Corrective Action Plan: Although categorized as a repeat finding, Urban College considers this year’s issue an extension of the original finding from the 2023 audit period. This is because the corrective action plan addressing the initial finding was not implemented until April 2024, after the conclusion of the 2023 audit. Furthermore, all the students involved in this year’s finding were enrolled before the corrective action plan was rolled out in April 2024. Contact Person: Stacy Broadus, Director of Student Financial Services: Stacy.Broadus@urbancollege.edu

View Audit 351293

Finding 546932 (2024-004)

Significant Deficiency 2024

Urban College of Boston

MA

Questioned Costs Student Financial Aid

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected student and the college’s policies and procedures, has determine the error was a result of an isolated event due to human error. This was an oversight on the part of the Director of Stud...

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected student and the college’s policies and procedures, has determine the error was a result of an isolated event due to human error. This was an oversight on the part of the Director of Student Financial Services. When communicating with the Business Office on the amount of Pell funds to be returned for these students, the DSFS keyed in the wrong dollar amounts resulting in less funds being returned than should have been. Since this issue was discovered, our process has changed and to ensure the correct dollar amounts of returns are made, the DSFS receives an automated Refunds Due (ineligible disbursement) report each Monday morning and if students are listed based on R2T4 calculations, that report is then shared with our Business Office, so the exact dollars and funding sources are identified for returns. This prevents someone from needing to key in the amounts manually. The DSFS went back through all R2T4 packets to confirm that no other incorrect amounts were communicated so adjustments could be made if necessary. No other issues were found. Timeline for Implementation of Corrective Action Plan: Implementation of new processes effective April 1, 2024 Contact Person: Stacy Broadus, Director of Student Financial Services: Stacy.Broadus@urbancollege.edu

View Audit 351293 Questioned Costs: $1

Finding 546930 (2024-003)

Material Weakness 2024

Urban College of Boston

MA

Questioned Costs Student Financial Aid

Corrective Action The Urban College of Boston (UCB) agrees with this finding and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective of a lack of understanding of procedures involved in the return of uncashed checks. In April ...

Corrective Action The Urban College of Boston (UCB) agrees with this finding and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective of a lack of understanding of procedures involved in the return of uncashed checks. In April 2024 after the 2023 audit, we identified this as a missed practice in the Business Office procedures and because of the lack of understanding of the regulation, Business Office processes were created. Unfortunately, these 2023-2024 findings occurred prior to the implementation of this new process that was a result of the 2022-2023 audit. The Business Office leadership team reviews uncashed checks every 30 days as part of the ledger & billing reconciliation process to ensure these are addressed prior to the 240-day regulation. This process has been updated in the Business Office Cash Management operating procedure to ensure that UCB continues to meet the required timeline. Timeline for Implementation of Corrective Action Plan: Although categorized as a repeat finding, Urban College considers this year’s issue an extension of the original finding from the 2023 audit period. This is because the corrective action plan addressing the initial finding was not implemented until April 2024, after the conclusion of the 2023 audit. Furthermore, all the students involved in this year’s finding were enrolled before the corrective action plan was rolled out in April 2024. Contact Person: Stacy Broadus, Director of Student Financial Services: Stacy.Broadus@urbancollege.edu

View Audit 351293 Questioned Costs: $1

Finding 546928 (2024-002)

Significant Deficiency 2024

Urban College of Boston

MA

Student Financial Aid Cash Management Reporting

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective of a lack of understanding of procedures involved in posting and reporting to COD. In April...

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective of a lack of understanding of procedures involved in posting and reporting to COD. In April 2024 after the 2023 audit, we identified this as a gap in the Business Office process to ensure that dates disbursed matched the COD system. This process was rectified, and the business office staff was coached and trained. Unfortunately, these 2023-2024 findings occurred prior to the implementation and coaching of these new processes. Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. Global FAS provides UCB with a monthly reconciliation report through our shared Secured File Transfer Protocol site (SFTP)and notifies us when one is ready to be reviewed. Once the file is received, the Business Office will conduct a secondary reconciliation using the Global FAS report. The Business Office will review the students ledger/billing and compare information with COD to ensure all disbursement information matches according to regulation. Urban College conducted a full reconstruction of COD dates to Ledger posting dates and ensured that all dates for this auditing period and current funding year disbursements are accurate. Urban College has also moved to a once-a-week disbursement schedule which will structure our reporting from our SIS system to COD and assist in the accuracy of our data review. Global Financial Services has been conducting a quarterly testing of our disbursement records to also ensure the accuracy of data. The Director of Financial Aid and Chief Finance Officer will continue to review procedures and update according to regulation and policy changes so potential gaps are discovered proactively. Timeline for Implementation of Corrective Action Plan: Although categorized as a repeat finding, Urban College considers this year’s issue an extension of the original finding from the 2023 audit period. This is because the corrective action plan addressing the initial finding was not implemented until April 2024, after the conclusion of the 2023 audit. Furthermore, all the students involved in this year’s finding were enrolled before the corrective action plan was rolled out in April 2024. Contact Person: Stacy Broadus, Director of Student Financial Services: Stacy.Broadus@urbancollege.edu

View Audit 351293

Finding 546925 (2024-001)

Material Weakness 2024

Urban College of Boston

MA

Student Financial Aid

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective of weak procedures and lack of knowledge from our Business office of Title IV requirements in...

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective of weak procedures and lack of knowledge from our Business office of Title IV requirements involving the handling of Title IV credit balances. In April 2024 after the 2023 audit, we identified weaknesses in Title IV credit balance process. It was also discovered during the 2023 audit review that not all our Business Office employees understood the federal regulation on Title IV refunds and the 14-day rule. When processes were reviewed and updated, the financial aid and business office staff went through coaching and training. Unfortunately, these 2023-2024 credit balance findings occurred prior to the implementation of these new processes from the results of the 2022-2023 audit. Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. Process changes include Global FAS providing UCB with a daily check register report of all student disbursements. Through the Disbursement process, UCB must first process all check registers, reconcile student billing, and identify and process student credit balances before funds can be drawn down from the Common Origination and Disbursement System (COD). The UCB Business Office commits to processing check registers within 7 business days and providing the Cash Monitoring report to Global FAS so funds can be released and deposited into the Federal Funds Account. The Business Office also conducts a weekly credit balance review in the event adjustments were made to a student’s account that may have created a credit. These updated processes will ensure student refunds are processed within the 14-day federal regulation. The Director of Student Financial Services is also conducting a twice of month Balance Report review to identify any credit balances on students accounts to determine if they are within or outside of the 14 days and reporting back to the Chief Finance Officer if any discrepancies are discovered. Timeline for Implementation of Corrective Action Plan: Although categorized as a repeat finding, Urban College considers this year’s issue an extension of the original finding from the 2023 audit period. This is because the corrective action plan addressing the initial finding was not implemented until April 2024, after the conclusion of the 2023 audit. Furthermore, all the students involved in this year’s finding were enrolled before the corrective action plan was rolled out in April 2024. Contact Person: Stacy Broadus, Director of Student Financial Services: Stacy.Broadus@urbancollege.edu

View Audit 351293

Finding 546924 (2024-001)

Significant Deficiency 2024

San Bernardino Valley Municipal Water District

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.327

The corrective action plan listed below is response to the San Bernardino Valley Municipal Water District’s single audit report for the fiscal year ending June 30, 2024, prepared by Rogers, Anderson, Malody and Scott, CPA’s 2024-001 - Lack of Internal Controls Over the Reporting Process Significant ...

The corrective action plan listed below is response to the San Bernardino Valley Municipal Water District’s single audit report for the fiscal year ending June 30, 2024, prepared by Rogers, Anderson, Malody and Scott, CPA’s 2024-001 - Lack of Internal Controls Over the Reporting Process Significant Deficiency Reclamation States Emergency Drought Relief Program, AL 15.514 Recommendation: We recommend that the District develop and implement formal policies and procedures to ensure that federal reports are reviewed for accuracy, completeness, and timeliness prior to submission. Management should assign responsibility for report preparation and review, implement checklists or reconciliation processes, and provide training to sta􀆯 involved in federal reporting. Corrective Action: To ensure compliance for future reporting, the District has implemented procedures that prior to submission of grant reporting, the accounting department will approve the report for all grant expenditures. In addition, the District has arranged for sta􀆯 training for employees involved with federal grants and reporting. Person Responsible for Corrective Action: Chief Financial O􀆯icer Senior Accountant Project Managers (Various Departments) Anticipated Completion Date for Corrective Action: Corrective Action is immediately implemented in response to the auditors’ recommendation.

View Audit 351292

Finding 546923 (2024-002)

Significant Deficiency 2024

Margaret B. MacK Supportive Housing Corporation Hud Proj. #017-Hd038

CT

Internal Control / Segregation of Duties Significant Deficiency

Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend that management review the amount billed to the Project and compare it to the timesheet to ensure that the amount billed is accurate. Explanation of disagreement with audit finding: There ...

Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend that management review the amount billed to the Project and compare it to the timesheet to ensure that the amount billed is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although other controls assist to safeguard and mitigate compensation errors, the property manager will ensure that all time sheets are properly approved prior to payment, and if necessary the VP of Operations or the President of the managing agent will provide further assurance of internal controls through reviews. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: May 30, 2025

View Audit 351285

Finding 546922 (2024-001)

Significant Deficiency 2024

Margaret B. MacK Supportive Housing Corporation Hud Proj. #017-Hd038

CT

Internal Control / Segregation of Duties Significant Deficiency

Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend management to ensure that required deposits are made 60 days following the fiscal year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...

Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend management to ensure that required deposits are made 60 days following the fiscal year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A residual receipts account has been established and required funds have been deposited as of February 22, 2024, and June 20, 2024. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: Completed on June 20, 2024.

View Audit 351285

Finding 546921 (2024-002)

Material Weakness 2024

Puerto Rico Department of Economic Development and Commerce

PR

Questioned Costs Eligibility Internal Control / Segregation of Duties

Findings and Questioned Costs Relating to Federal Awards: Energy Incentive Program Disbursement to Ineligible Providers and Beneficiaries. Similar to prior year finding 2023-003, the program “Apoyo Energético”, funded by the American Rescue Plan Act (ARPA), that resulted in this finding concluded ea...

Findings and Questioned Costs Relating to Federal Awards: Energy Incentive Program Disbursement to Ineligible Providers and Beneficiaries. Similar to prior year finding 2023-003, the program “Apoyo Energético”, funded by the American Rescue Plan Act (ARPA), that resulted in this finding concluded early 2023, which lack of a complete and robust operational guidance. The guidance used to manage the process were simple, not quite restrictive, and with little internal controls for both suppliers and beneficiaries. DDEC has adopted guidelines for both suppliers and beneficiaries that are more restrictive, and specific with internal regulations that ensure data retention and storage. A second initiative of this program, being “Apoyo Energético 2.0” commenced April 2024, which is funded by a CDBG-DR funds, for registration of potential suppliers and are following the guidelines issued. No findings were noted related to this program for which controls were enhanced, as a result corrective actions related to the 2023 finding.

View Audit 351279 Questioned Costs: $1

Finding 546915 (2024-005)

Material Weakness 2024

The University of Chicago

IL

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

Finding No. 2024-005 Failure to Notify Recipients of Federal Direct Loan and Federal Pell Grant Disbursements ALNs: 84.063, 84.268 Program: Student Financial Assistance Cluster Corrective Action: The University created an automated process to send financial aid notifications on a regular basis. Comp...

Finding No. 2024-005 Failure to Notify Recipients of Federal Direct Loan and Federal Pell Grant Disbursements ALNs: 84.063, 84.268 Program: Student Financial Assistance Cluster Corrective Action: The University created an automated process to send financial aid notifications on a regular basis. Completed: January 31, 2024 Contact Person: Amanda Fijal

View Audit 351271

Finding 546912 (2024-004)

Material Weakness 2024

The University of Chicago

IL

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles § 200.303

Finding No. 2024-004 Failure to Properly Complete Required Verification Procedures ALNs: 84.007, 84.033, 84.063, 84.268 Program: Student Financial Assistance Cluster Corrective Action: Additional training will be provided to staff. Implementation Date: June 30, 2025 Contact Person: Amanda Fijal

View Audit 351271 Questioned Costs: $1

Finding 546911 (2024-003)

Material Weakness 2024

The University of Chicago

IL

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

Finding No. 2024-003 Failure to Determine Eligibility in Accordance with SFA Regulations ALNs: 84.007, 84.033, 84.063, 84.268 Program: Student Financial Assistance Cluster Corrective Action: Additional training will be provided to staff. Implementation Date: June 30, 2025 Contact Person: Amanda Fija...

Finding No. 2024-003 Failure to Determine Eligibility in Accordance with SFA Regulations ALNs: 84.007, 84.033, 84.063, 84.268 Program: Student Financial Assistance Cluster Corrective Action: Additional training will be provided to staff. Implementation Date: June 30, 2025 Contact Person: Amanda Fijal

View Audit 351271 Questioned Costs: $1

Finding 544788 (2024-002)

Material Weakness 2024

The University of Chicago

IL

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.332 § 200.521

Finding No. 2024-002: Untimely Review of Subrecipient Single Audit Reports AL and Program Expenditures: Various ($539,084,567) Program Name: Research and Development (R&D) Cluster Corrective Action: Process Improvements: - The University began the annual review of Subrecipient Single Audit reports ...

Finding No. 2024-002: Untimely Review of Subrecipient Single Audit Reports AL and Program Expenditures: Various ($539,084,567) Program Name: Research and Development (R&D) Cluster Corrective Action: Process Improvements: - The University began the annual review of Subrecipient Single Audit reports for FY25 and the review schedule is currently on time and up to date. - Implement scheduled calendar appointment reminders to ensure Single Audit Reports are reviewed and completed on time. (Completed 1/6/2025) - Train additional staff member on subrecipient monitoring review process to assist during heavy volume periods. Expected Implementation: April 2025 Contact: Jennifer A. Ponting (Associate Vice President, Research Administration)

View Audit 351271

Finding 544787 (2024-001)

Material Weakness 2024

The University of Chicago

IL

Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303 § 200.313

Finding No. 2024-001: Inaccurate Property Management Records AL Numbers: Various Program Name: Research and Development Cluster Corrective Action: The Central Accounting team will conduct bi-annual equipment training with all departments of the University, scheduling virtual training with all equip...

Finding No. 2024-001: Inaccurate Property Management Records AL Numbers: Various Program Name: Research and Development Cluster Corrective Action: The Central Accounting team will conduct bi-annual equipment training with all departments of the University, scheduling virtual training with all equipment coordinators. Expected Implementation: June 30, 2025 and December 31, 2025 The University is researching equipment tagging software alternatives that will enhance tracking capabilities and enable asset tagging at a more granular level. The Central Accounting team will work with leadership to outline a timeline for a new tagging system. Expected Implementation: September 30, 2025 Contact: Kathy Conrad and Craig Elmore

View Audit 351271

Finding 544783 (2024-005)

Significant Deficiency 2024

Chestnut Hill College

PA

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

2024-005 Federal Supplemental Educational Opportunity Grants; Federal Pell Grant Program; Federal Direct Student Loans; Teacher Education Assistance for College and Higher Education Grants - Assistance Listing No. 84.007, 84.063, 84.268, 84.379 Recommendation: The College should develop and implemen...

2024-005 Federal Supplemental Educational Opportunity Grants; Federal Pell Grant Program; Federal Direct Student Loans; Teacher Education Assistance for College and Higher Education Grants - Assistance Listing No. 84.007, 84.063, 84.268, 84.379 Recommendation: The College should develop and implement an approved written information security program and verify there is a risk management section that describes how the College is identifying, assessing and communicating risks. In addition, there should be a description on the evaluation of safeguard sufficiency in mitigating risks. The information security program should also include the following: • IT Security Policy • Acceptable Use Policy • Incident Response Policy • Data Classification Policies • Vendor Management Policy • Patch Management Policy • Data Disposal Policy • Risk Assessment Policy • Logical Access and User Access Review Policies • Evidence of Review by CIO/CISO and responsibility of program Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will develop and implement an information security program to verify our risk management efforts. This plan will identify how we are identifying, assessing and communicating risk. Name(s) of the contact person(s) responsible for corrective action: Scott Seidman, Director of IT Planned completion date for corrective action plan: June 30, 2025

View Audit 351264

Finding 544781 (2024-004)

Significant Deficiency 2024

Chestnut Hill College

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

2024-004 Federal Pell Grant Program; Federal Direct Student Loans -Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the C...

2024-004 Federal Pell Grant Program; Federal Direct Student Loans -Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the College review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of the Registrar is reviewing its policies and procedures to ensure that all data is captured and reported in a timely manner as required by federal regulations. A software issue that caused inaccurate data to be reported has been identified and resolved by a software update. The Office of the Registrar is working with the Office of Information Technology to test the accuracy of the updated software. Name(s) of the contact person(s) responsible for corrective action: Micheal Reig, Registrar Planned completion date for corrective action plan: June 30, 2025

View Audit 351264

Finding 544777 (2024-003)

Significant Deficiency 2024

Chestnut Hill College

PA

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

2024-003 Federal Supplemental Educational Opportunity Grants; Federal Pell Grant Program; Federal Direct Student Loans; Teacher Education Assistance for College and Higher Education Grants- Assistance Listing Nos: 84.007, 84.063, 84.268, 84.379 Recommendation: We recommend the College review the R2T...

2024-003 Federal Supplemental Educational Opportunity Grants; Federal Pell Grant Program; Federal Direct Student Loans; Teacher Education Assistance for College and Higher Education Grants- Assistance Listing Nos: 84.007, 84.063, 84.268, 84.379 Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into the R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Financial Aid will work with the Registrar to ensure that we receive the academic calendar in a timely manner. Once received, breaks will be verified by the Assistant Director of Financial Aid and then confirmed by the Director of Financial Aid. Name(s) of the contact person(s) responsible for corrective action: Jossie Johnson, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025

View Audit 351264 Questioned Costs: $1

Finding 544776 (2024-002)

Significant Deficiency 2024

Chestnut Hill College

PA

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

2024-002 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the College review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling. Explanation of disagreement with audit finding:...

2024-002 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the College review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While the Office of Financial Aid has revamped how it manages exit notices and has made an improvement, our report has failed to pick up students that went from undergraduate to graduate in consecutive semesters. We will develop and implement a new report to ensure that this population is picked and exit notices are sent in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Jossie Johnson, Director of Financial Aid, and Micheal Reig, Registrar Planned completion date for corrective action plan: June 30, 2025

View Audit 351264

Finding 544760 (2024-006)

Significant Deficiency 2024

City of Syracuse, New York

NY

Special Tests & Provisions Procurement, Suspension & Debarment Internal Control / Segregation of Duties

The City is actively developing improved processes and procedures around procurement, including reviewing the current process and identifying potential technology enhancements. The City is implementing a digital platform (OpenGov) to help modernize procurement operations. The technology will streaml...

The City is actively developing improved processes and procedures around procurement, including reviewing the current process and identifying potential technology enhancements. The City is implementing a digital platform (OpenGov) to help modernize procurement operations. The technology will streamline bid and RFP publications, approvals and contract oversight while ultimately, creating a standard and consistent procurement process. A centralized digital repository will be utilized to store and track all procurement documents to ensure accessibility and compliance. Expected Completion: June 30, 2025 Responsible Contact Person: Michael Cannizzaro, Commissioner of Finance, 315-448-8323

View Audit 351254

Finding 544759 (2024-005)

Material Weakness 2024

City of Syracuse, New York

NY

Special Tests & Provisions Internal Control / Segregation of Duties

The City is committed to maintaining compliance with the Uniform Guidance requirements and recognizes the need to strengthen internal controls related to the inspection process. A centralized tracking system will be developed to monitor inspection due dates for all HOME-assisted rental units. Improv...

The City is committed to maintaining compliance with the Uniform Guidance requirements and recognizes the need to strengthen internal controls related to the inspection process. A centralized tracking system will be developed to monitor inspection due dates for all HOME-assisted rental units. Improved policies and procedures will be established that outline staff responsibilities, scheduling protocols, documentation requirements, and follow-up actions for non-compliant units. Expected Completion: June 30, 2025 Responsible Contact Person: Michael Cannizzaro, Commissioner of Finance, 315-448-8323

View Audit 351254

Finding 544752 (2024-003)

Significant Deficiency 2024

Hammond Urban Academy, Inc.

IN

Equipment & Real Property Management § 200.303 § 200.313

2024-003 Equipment and real Property Management Recommendation: The School should ensure proper policies and procedures are in place to monitor the physical inventory requirements and ensure the physical inventory is completed and documented. Explanation of disagreement with audit finding: There is ...

2024-003 Equipment and real Property Management Recommendation: The School should ensure proper policies and procedures are in place to monitor the physical inventory requirements and ensure the physical inventory is completed and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A physical inventory of capital assets will be done in the spring/summer of 2025 and every other year after. Adjustments to financials will be recorded as necessary upon completion of physical inventory. A Capital (Fixed) Asset policy will be created and presented to Board for approval. Name(s) of the contact person(s) responsible for corrective action: Deborah S. Czmiel Planned completion date for corrective action plan: 06/30/2025

View Audit 351248

Finding 544751 (2024-002)

Material Weakness 2024

Hammond Urban Academy, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles § 200.430

2024-002 Allowable Costs Recommendation: We recommend the School ensure policies and procedures for payroll expenditures for grant programs be charged to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit finding: There is no disagreement with the...

2024-002 Allowable Costs Recommendation: We recommend the School ensure policies and procedures for payroll expenditures for grant programs be charged to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For federally funded employees, CFO will complete semiannual certifications to validate federal grant based payroll expenses. Time and Distribution logs will be used for any part time federally funded employees. Name(s) of the contact person(s) responsible for corrective action: Deborah S. Czmiel Planned completion date for corrective action plan: 05/31/2025

View Audit 351248 Questioned Costs: $1

Finding 544750 (2024-001)

Significant Deficiency 2024

Hammond Urban Academy, Inc.

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCY 2024-001 Financial Statement Preparation and Audit Adjustments Recommendation: We recommend the board and management work with their bookkeeping company to develop a process to review and identify such items in a timely manner. Explanation of disagreement with audit finding: T...

SIGNIFICANT DEFICIENCY 2024-001 Financial Statement Preparation and Audit Adjustments Recommendation: We recommend the board and management work with their bookkeeping company to develop a process to review and identify such items in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: CFO will be responsible for reconciling balance sheet accounts and coordinating with bookkeeping firm to record any adjusting entries prior to final issuance of financial statements. Name(s) of the contact person(s) responsible for corrective action: Deborah S. Czmiel Planned completion date for corrective action plan: July 15, 2025

View Audit 351248

Finding 544747 (2024-004)

Material Weakness 2024

Zane Trace Local School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management

The District will work with the contractors to make sure the proper reports are submitted to meet the prevailing wage requirements agreed upon in the contract.

View Audit 351247

Finding 544746 (2024-001)

Material Weakness 2024

School Food and Nutrition Services of New Orleans, Inc.

LA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

For the unallowable loans from the School Food Service (SFS) account, we will execute a repayment agreement with terms and interest per the original agreement and annually submit proof of repayment and an assurance statement to the State Agency. To prevent recurrence, we will adopt policies prohibit...

For the unallowable loans from the School Food Service (SFS) account, we will execute a repayment agreement with terms and interest per the original agreement and annually submit proof of repayment and an assurance statement to the State Agency. To prevent recurrence, we will adopt policies prohibiting loans from the SFS account and train staff on fund restrictions under Uniform Guidance. We will also enhance review processes to ensure timely recording of interest receivable and proper structuring of amortization schedules. Policies for periodic reconciliation and agreement validation will be implemented, supported by financial software and accounting expertise, to ensure compliance with GAAP.

View Audit 351246 Questioned Costs: $1

Corrective Action Plans

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