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Corrective Action Plans

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Finding 525314 (2024-001)
Significant Deficiency 2024
Knoxville Community Unit #202
IL
Reporting
Condition: The 2023 data collection form and audit package were not submitted timely. Plan: The Assistant Superintendent for Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: June 30,...
Condition: The 2023 data collection form and audit package were not submitted timely. Plan: The Assistant Superintendent for Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: June 30, 2025
View Audit 344537
Finding 525307 (2024-001)
Material Weakness 2024
University of Rio Grande
OH
Student Financial Aid Subrecipient Monitoring Material Weakness
Finding Number: 2024-001 Condition: The University did not report student status changes accurately for certain students who withdrew during the year. Planned Corrective Action: To address the root cause of the enrollment reporting error, which stemmed from turnover in the registrar’s office during ...
Finding Number: 2024-001 Condition: The University did not report student status changes accurately for certain students who withdrew during the year. Planned Corrective Action: To address the root cause of the enrollment reporting error, which stemmed from turnover in the registrar’s office during Spring 2024 and resulted in an oversight of unofficial withdrawals reported to the Clearinghouse/NSLDS until identified during the audit, a comprehensive corrective action plan has been developed. Our institution is implementing a new ERP system, we will automate enrollment reporting to ensure timely and accurate data submission. Additional staff will be recruited and trained, with cross-training programs to mitigate turnover impact. Regular internal audits will ensure compliance. Improved communication and coordination will enable continuous monitoring to improve overall efficiency and accuracy. Contact person responsible for corrective action: N. Chad Curley Anticipated Completion Date: 09/01/2024
View Audit 344535
Finding 525303 (2024-004)
Significant Deficiency 2024
Shelby Eastern Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430
Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support ...
Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the School Lunch fund. Contact Person Responsible for Corrective Action: Chris Scott Contact Phone Number: 765-544-2246 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal time and effort reporting system for all employees whose salaries are partially funded by federal grants. Our Café department has since revised our process and no longer charge any SES employee payroll to the Café Account for cleaning. As a result, this issue has been fully addressed and should not recure in future reporting periods Anticipated Completion Date: July 2024
View Audit 344529 Questioned Costs: $1
Finding 525299 (2024-003)
Material Weakness 2024
Shelby Eastern Schools
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guid...
Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Chris Scott Contact Phone Number: 765-544-2246 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A new Food Service Director has been hired and will take responsibility for ensuring compliance with eligibility requirements. Additionally, the Business Manager will oversee the corrective actions and implement a formal secondary review process. The Business Manager will conduct and document secondary reviews for all applications entered into the food service software to verify eligibility determinations. This ensures compliance with regulatory standards and addresses the deficiencies noted in the audit findings. Anticipated Completion Date: June 2025
View Audit 344529
Finding 525297 (2024-001)
Significant Deficiency 2024
Gilbert Unified School District No. 41
AZ
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.510
Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gil...
Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gilbert Public Schools Finance Department will provide financial oversight of all State and Federal fund applications and will require finance approval prior to submittal of all State and Federal fund applications initiated by all District departments and schools.
View Audit 344525 Questioned Costs: $1
Finding 525280 (2024-004)
Significant Deficiency 2024
Tgu Public School District No. 60
ND
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.328
Official Responsible for Ensuring CAP Dani Haman, Head Start business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Dani Haman, Head Start business manager, necessary training. The Planned Completion Date of CAP Immediately
Official Responsible for Ensuring CAP Dani Haman, Head Start business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Dani Haman, Head Start business manager, necessary training. The Planned Completion Date of CAP Immediately
View Audit 344504
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2024-003: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: February 7, 2025 Recommendation: It was recommended Sessions Village 202 implement internal controls to ensure that the audited finan...
Finding 2024-003: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: February 7, 2025 Recommendation: It was recommended Sessions Village 202 implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: On February 7, 2025, the audit was submitted to HUD through REAC. Sessions Village 202 will review the process and procedures in place for the audit, and implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement going forward.
View Audit 344496
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2024-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 30, 2024 Recommendation: It was recommended Sessions Village 202 deposit the underfunded amount into the account. In additi...
Finding 2024-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 30, 2024 Recommendation: It was recommended Sessions Village 202 deposit the underfunded amount into the account. In addition, it was recommended management of Sessions Village 202 review their internal controls over the reserve for replacements deposit process with the necessary individuals involved in the process to ensure the implementation of general ledger account coding on cash disbursements is consistently performed going forward. Action Taken: In November 2024, the amount was deposited into the account. The Accountant at Sessions Village 202 will review the process and procedures in place with the new A/P Clerk, and implement controls to ensure the appropriate deposits are made going forward.
View Audit 344496
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Eligibility Reporting
Finding 2024-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 14, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still res...
Finding 2024-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 14, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still resides at the project. In addition, it was recommended Sessions Village 202 review all tenant files to ensure all other records are complete. Also, it was recommended staff involved in the tenant move-in process review the requirements and revise their current process and procedures as needed to ensure the appropriate forms are completed correctly and kept in the tenant files going forward. Additional controls could include completing a checklist of required signed forms obtained during the move-in process, or having a second individual check the file for completeness. Action Taken: In November 2024, the Property Manager at Sessions Village 202 obtained the missing signed documents for the tenants listed above. The Property Manager at Sessions Village 202 will review the process and procedures in place, and implement controls to ensure the appropriate forms are completed correctly and kept in the tenant files going forward.
View Audit 344496
Cheney Care Community
WA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2024-002: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 28, 2025 Recommendation: It was recommended Cheney Care Community implement internal co...
Finding 2024-002: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 28, 2025 Recommendation: It was recommended Cheney Care Community implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: On February 28, 2025, the audit was submitted to HUD through REAC. Cheney Care Community will review the process and procedures in place for the audit, and implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement going forward.
View Audit 344495
Finding 525272 (2024-001)
Material Weakness 2024
Cheney Care Community
WA
HUD Housing Programs Reporting Subrecipient Monitoring
Finding 2024-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2025 Recommendation: It was recommended management of Cheney Care Community review...
Finding 2024-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2025 Recommendation: It was recommended management of Cheney Care Community review their internal controls over the financial reporting and close processes to determine whether additional controls over the preparation of the final trial balances and related schedules can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Action Taken: Cheney Care Community will review their internal controls over the financial reporting and close processes to determine whether additional controls need to be implemented going forward.
View Audit 344495
Finding 525271 (2024-001)
Significant Deficiency 2024
Investment Casting Institute
NJ
Questioned Costs Allowable Costs / Cost Principles
United States Department of Defense 2024-001 Improvements in Manufacturing Productivity via Additive Capabilities and Techno-Economic Analysis - Assistance Listing No. 12.800 Recommendation: Design controls to ensure an adequate review process is in place to review the employee rates used to calcul...
United States Department of Defense 2024-001 Improvements in Manufacturing Productivity via Additive Capabilities and Techno-Economic Analysis - Assistance Listing No. 12.800 Recommendation: Design controls to ensure an adequate review process is in place to review the employee rates used to calculate costs applied to the program and submitted in monthly invoices to ensure costs are allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has conducted a review of current employee rates and established a policy to review any revisions made to the rates. Name(s) of the contact person(s) responsible for corrective action: Tim Sullivan, CEO Planned completion date for corrective action plan: December 31, 2025 If the Government Accountability Office has questions regarding this plan, please call Tim Sullivan at (603) 801-8130.
View Audit 344494 Questioned Costs: $1
Finding 525260 (2024-002)
Significant Deficiency 2024
Accessible Country Trail, Inc. 042-Hd033
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit ...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025
View Audit 344482
Finding 525258 (2024-003)
Significant Deficiency 2024
Accessible Country Trail Ii, Inc./ Swan Creek Apts 042-Hd055
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with ...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director
View Audit 344480
Finding 525256 (2024-002)
Significant Deficiency 2024
Accessible Country Trail Ii, Inc./ Swan Creek Apts 042-Hd055
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with ...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director
View Audit 344480
Finding 525254 (2024-001)
Significant Deficiency 2024
Planned Parenthood Southeastern Pennsylvania
PA
Views of Responsible Officials and Planned Corrective Actions: Upon identifying issues, reminders of retention policies were delivered to all center staff via email. This topic was also added to the training agenda for future meetings with new and current staff.
Views of Responsible Officials and Planned Corrective Actions: Upon identifying issues, reminders of retention policies were delivered to all center staff via email. This topic was also added to the training agenda for future meetings with new and current staff.
View Audit 344471
Finding 525251 (2024-003)
Significant Deficiency 2024
American Baptist Theological Seminary
TN
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
American Baptist College does not dispute this finding. It is the College’s policy to submit all records/documentation by published due dates. To do so, however, the College must have qualified employees to carry out stated requirements. Since July 2024 the College has published a job opening for th...
American Baptist College does not dispute this finding. It is the College’s policy to submit all records/documentation by published due dates. To do so, however, the College must have qualified employees to carry out stated requirements. Since July 2024 the College has published a job opening for the Director of Financial Aid but has been unable to fill the position due to limited resources. The College is currently working with a consulting firm to provide financial aid services to the student body and will publish the job position until it is filled.
View Audit 344463
Finding 525250 (2024-002)
Significant Deficiency 2024
American Baptist Theological Seminary
TN
Allowable Costs / Cost Principles Reporting Equipment & Real Property Management
Management agrees with the finding. The College is in the process of identifying an Enterprise Resource Planning system with a finance module to implement that will facilitate accounting for grants and strengthen internal controls. In the interim, management will restructure the general ledger in th...
Management agrees with the finding. The College is in the process of identifying an Enterprise Resource Planning system with a finance module to implement that will facilitate accounting for grants and strengthen internal controls. In the interim, management will restructure the general ledger in the current system to identify and classify appropriate costs and allocate through monthly journal entries. Monthly monitoring will take place and adjustments made when needed as a part of the month-end closing process.
View Audit 344463
Finding 525249 (2024-001)
Significant Deficiency 2024
American Baptist Theological Seminary
TN
Cash Management § 200.305
Management agrees with the finding and recommendation. A process will be put in place to ensure the cash drawn down will be expended within the 30 day timeframe. The Controller will prepare the analysis and the CFO will approve as a part of the month end closing process.
Management agrees with the finding and recommendation. A process will be put in place to ensure the cash drawn down will be expended within the 30 day timeframe. The Controller will prepare the analysis and the CFO will approve as a part of the month end closing process.
View Audit 344463
Finding 525243 (2024-002)
Significant Deficiency 2024
Illinois Wesleyan University
IL
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (...
Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (Nursing Student Loans) Recommendation: We recommend the University work to update the written security program to ensure compliance with all the standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Illinois Wesleyan University will designate an individual to be the Information Security Officer. The information security policy will be updated as applicable for GLBA standards. Name(s) of the contact person(s) responsible for corrective action: David Myron, Vice President of Business and Finance Planned completion date for corrective action plan: Updates for the information security policy will be made on an as-needed basis for applicable changes. The Information Security Officer was named in Spring 2024 and has continued progress forward for GLBA compliance.
View Audit 344457
Finding 525237 (2024-001)
Significant Deficiency 2024
Illinois Wesleyan University
IL
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (...
Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (Nursing Student Loans) Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: When a graduation has been confirmed outside of the normal timeframe due to later grade reporting, the Assistant Registrar will include the Director of Financial Aid and the Associate Director of Financial Aid in an email along with the standard process of notifying the Associate Registrar. The Associate Director of Financial Aid will go directly to NSLDS and enter the graduation date in NSLDS. The Associate Registrar will continue the normal reporting process with the Clearinghouse but this will alleviate challenges that come when the Associate Registrar is resolving discrepancies and can’t report the graduation immediately. Name(s) of the contact person(s) responsible for corrective action: Scott Seibring, Director of Financial Aid Planned completion date for corrective action plan: This process will be implemented starting with the Spring 2025 semester.
View Audit 344457
Finding 525236 (2024-001)
Material Weakness 2024
YWCA Metropolitan Chicago
IL
Subrecipient Monitoring Internal Control / Segregation of Duties Eligibility § 200.303
Condition: There was a lack of documented controls as evidence of supervisory review and segregation of duties to ensure compliance with federal program requirements, specifically over the following: a)Tier (day care home eligibility) determinations b)Subrecipient monitoring Noncompliance was ident...
Condition: There was a lack of documented controls as evidence of supervisory review and segregation of duties to ensure compliance with federal program requirements, specifically over the following: a)Tier (day care home eligibility) determinations b)Subrecipient monitoring Noncompliance was identified for subrecipient monitoring as noted in the context below. Planned Corrective Action: (a)Management is working with the Software company staff to develop software-based evidence of second review. If this is not possible, a tracking mechanism external to the software will be developed by March 2025. (b)Under management’s supervision, monitoring visits are being brought current on the contract currently in place and will be completed as required by end of contract. A tracking mechanism has been put in place to ensure compliance with the required number of monitoring visits and timeliness. Contact person responsible for corrective action: Loukisha Pennex, Chief of Youth and Family Potential and Anjanette Brown, CFO. Anticipated Completion Date: June 2025
View Audit 344452
Finding 525235 (2024-006)
Material Weakness 2024
Central School District No. 104
IL
Reporting
All recipients of federal awards are required to be able to create a Schedule of Expenditures of Federal Awards. Contact for corrective action: Dr. Gabrielle Rodriguez, Superintendent District’s response: Concur Anticipated completion date: June 30, 2025 Corrective Action: The District agrees w...
All recipients of federal awards are required to be able to create a Schedule of Expenditures of Federal Awards. Contact for corrective action: Dr. Gabrielle Rodriguez, Superintendent District’s response: Concur Anticipated completion date: June 30, 2025 Corrective Action: The District agrees with this finding and will implement the following: • Management will implement a process to properly record and account for federal expenditures.
View Audit 344429
Three Oaks Homeless Shelter, INC
MD
Reporting
The Finance Manager will submit to the Federal Audit Clearinghouse for the fiscal year ended June, 30 2024 prior to March 2, 2025.
The Finance Manager will submit to the Federal Audit Clearinghouse for the fiscal year ended June, 30 2024 prior to March 2, 2025.
View Audit 344428
Finding 525200 (2024-004)
Material Weakness 2024
Mac, Inc.
MD
Cash Management Material Weakness Reporting
Checklist for completing quarterly reports will be developed by the Grants Managaer and implemented to ensure all quarterly reports for federal and state grants are completed within 15 days following the end of the quarter. Checklist will be given to the Financial Administrator for review on day 16 ...
Checklist for completing quarterly reports will be developed by the Grants Managaer and implemented to ensure all quarterly reports for federal and state grants are completed within 15 days following the end of the quarter. Checklist will be given to the Financial Administrator for review on day 16 following the end of the quarter. Financial Administrator will email confirmation of completion to CEO.
View Audit 344426
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