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Finding 1160903 (2024-006)
Material Weakness 2024
Platte County, Nebraska
NE
Procurement, Suspension & Debarment § 200.214 § 200.303
The county will implement procedures to ensure when a contractor is paid with federal funds, sam.gov will be utilized to verify the entity has not been suspended or disbarred and such procedure will be documented.
The county will implement procedures to ensure when a contractor is paid with federal funds, sam.gov will be utilized to verify the entity has not been suspended or disbarred and such procedure will be documented.
View Audit 370972
Finding 1160892 (2024-001)
Material Weakness 2024
Alive, Inc.
MO
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
The Organization will revisit the internal control process around invoice submissions and reimbursement request review. The Organization has since hired an outsourced accountant to assist with record keeping and assisting with ensuring compliance with Uniform Guidance. The Organization strives to re...
The Organization will revisit the internal control process around invoice submissions and reimbursement request review. The Organization has since hired an outsourced accountant to assist with record keeping and assisting with ensuring compliance with Uniform Guidance. The Organization strives to remain compliant with Uniform Guidance in all respects to present both accurate and transparent records. If the Missouri Department of Social Services or the U.S. Department of the Treasury have questions regarding this plan, please call Jennifer Gadsky, MSW, LCSW, Executive Director, at (314)-938-4414.
View Audit 370963 Questioned Costs: $1
Finding 1160886 (2024-007)
Material Weakness 2024
Martin University
IN
Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: During our audit procedures, we noted that the 1 student withdrawal did not have a return to Title IV calculation completed timely as the student officially withdrew 8/29/23 and the calcula...
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: During our audit procedures, we noted that the 1 student withdrawal did not have a return to Title IV calculation completed timely as the student officially withdrew 8/29/23 and the calculation was not completed until 3/24/25. We also noted that the calculation that was performed did not include documentation of the control process to review and approve the calculations prior to changes being made to the student’s award. Auditors’ Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request, including monitoring of students with triggering events that require a return to Title IV calculation to be completed, reviewed, and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a new SIS and Financial Aid processing system. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025
View Audit 370945 Questioned Costs: $1
Finding 1160882 (2024-006)
Material Weakness 2024
Martin University
IN
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring § 200.303
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid in...
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Auditors’ Recommendation: We recommend the University engage a third party or perform the risk assessment for the two areas required by the Gramm-Leach-Bliley Act that have not been completed and documented and ensure that there are documented safeguards for identified risks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a new SIS and Financial Aid processing system. The new systems are Jenzebar products and are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025
View Audit 370945
Finding 1160878 (2024-005)
Material Weakness 2024
Martin University
IN
Student Financial Aid Matching / Level of Effort / Earmarking § 200.303
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Students tested in the Common Origination and Disbursement (COD) reporting were not properly reported based upon University documents, including disbursement dates a...
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Students tested in the Common Origination and Disbursement (COD) reporting were not properly reported based upon University documents, including disbursement dates and applied dates. Auditors’ Recommendation: We recommend that the University strengthen its internal controls to ensure that all disbursement dates are reported to COD accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The previous SIS was subject to frequent interruptions which prevent timely data exchange with COD. Beginning with the 2024-2025 award year a new financial aid processing system was implemented. The new processing system is a more secure environment and hosted by Jenzabar for added compliance assurance. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025
View Audit 370945
Finding 1160874 (2024-004)
Material Weakness 2024
Martin University
IN
Questioned Costs Student Financial Aid Significant Deficiency § 200.303
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Student checks related to student refunds of Title IV federal financial aid was outstanding more than 240 days as of June 30, 2024. Auditors’ Recommendation: We reco...
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Student checks related to student refunds of Title IV federal financial aid was outstanding more than 240 days as of June 30, 2024. Auditors’ Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University is implementing financial internal controls policies and processes to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards and ensure compliance with the DOE. This includes procedures related to outstanding student refund checks over 240 days. Name(s) of the contact person(s) responsible for corrective action: Denise Johnson, Interim Controller, Bursar Dept. Supervisor Planned completion date for corrective action plan: June 30, 2025
View Audit 370945 Questioned Costs: $1
Finding 1160870 (2024-003)
Material Weakness 2024
Martin University
IN
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: 2 students of the 22 students selected for eligibility did not maintain academic satisfactory progress and were on probation but did not receive notifications. Audit...
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: 2 students of the 22 students selected for eligibility did not maintain academic satisfactory progress and were on probation but did not receive notifications. Auditors’ Recommendation: We recommend that the University review its satisfactory academic progress policy to ensure that all notifications are completed as required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a new SIS and Financial Aid processing system. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025
View Audit 370945
Finding 1160866 (2024-002)
Material Weakness 2024
Martin University
IN
Internal Control / Segregation of Duties Material Weakness Reporting
MATERIAL WEAKNESS Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional proces...
MATERIAL WEAKNESS Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional processes and controls over the financial records of the University are complete, accurate, and retained to support the University’s financial statement prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: Dr. Sean Huddleston, President & CEO Planned completion date for corrective action plan: June 30, 2025
View Audit 370945
Finding 1160862 (2024-001)
Material Weakness 2024
Martin University
IN
Material Weakness Reporting Internal Control / Segregation of Duties
MATERIAL WEAKNESS Financial Statement Preparation Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial...
MATERIAL WEAKNESS Financial Statement Preparation Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly) basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: Dr. Sean Huddleston, President & CEO Planned completion date for corrective action plan: June 30, 2025
View Audit 370945
Finding 1160858 (2024-002)
Material Weakness 2024
Nushagak Electric and Telephone Cooperative, Inc.
AK
Questioned Costs Cash Management Allowable Costs / Cost Principles
Cause: Costs charged on the vendor invoice were not separated between allowable activity, broadband infrastructure development, and unallowable activity, electrical infrastructure development. Corrective Action Plan: “The corrective action has already been taken prior to audit completion. The costs ...
Cause: Costs charged on the vendor invoice were not separated between allowable activity, broadband infrastructure development, and unallowable activity, electrical infrastructure development. Corrective Action Plan: “The corrective action has already been taken prior to audit completion. The costs related to unallowable activities have been reimbursed to the grant in the form of an offset against May 2025 draw to correct the error. All project expenditures incurred to date were reviewed to confirm there were no additional unallowable charges. Training was provided to contractors and subcontractors involved with the project to ensure a thorough understanding of the importance of maintaining separate accounting records for grant and non-grant projects. Furthermore, all personnel involved in grant administration, including project managers and finance staff, are required to attend training on federal grant compliance. Going forward, project and support teams will perform a more comprehensive review of project invoices and billing details as well as monitor project’s spend variances more closely to ensure grant compliance.”
View Audit 370943 Questioned Costs: $1
Finding 1160857 (2024-001)
Material Weakness 2024
Nushagak Electric and Telephone Cooperative, Inc.
AK
Equipment & Real Property Management Subrecipient Monitoring Reporting
Cause: The size and rurality of the Cooperative does not allow for the employment of additional staff to alleviate this condition, as the costs exceed the benefits. Corrective Action Plan: “NETC Management continues to evaluate costs of internally employing resources in comparison with related benef...
Cause: The size and rurality of the Cooperative does not allow for the employment of additional staff to alleviate this condition, as the costs exceed the benefits. Corrective Action Plan: “NETC Management continues to evaluate costs of internally employing resources in comparison with related benefits. Additional efforts shall be placed on implementing additional training and internal controls, as well as working with third party auditors to ensure GAAP compliance.”
View Audit 370943
Finding 1160825 (2024-006)
Material Weakness 2024
School Administrative Unit No. 16
NH
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
The joint baord will adopt policy DAF
The joint baord will adopt policy DAF
View Audit 370927
Finding 1160798 (2024-005)
Material Weakness 2024
School Administrative Unit No. 16
NH
Questioned Costs Procurement, Suspension & Debarment Eligibility § 200.213 § 200.318 § 200.327
We have changed the process so all contracts are collected at the SAU central office to ensure completeness.
We have changed the process so all contracts are collected at the SAU central office to ensure completeness.
View Audit 370927 Questioned Costs: $1
Finding 1160770 (2024-004)
Material Weakness 2024
School Administrative Unit No. 16
NH
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Due to staff turnover, additional training was provided to the person that prepares the MOE. FY25 MOEs are complete. The DOE contacts us if they are completed incorrectly. The DOE did not have any issue with the FY25 report, and all grants have been approved.
Due to staff turnover, additional training was provided to the person that prepares the MOE. FY25 MOEs are complete. The DOE contacts us if they are completed incorrectly. The DOE did not have any issue with the FY25 report, and all grants have been approved.
View Audit 370927 Questioned Costs: $1
Finding 1160742 (2024-003)
Material Weakness 2024
School Administrative Unit No. 16
NH
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
The audit finding was reviewed with the new assistant superintendent that oversees grants to ensure certifications are completed going forward. The SAU senior leadership team reorganized and moved the grant management responsibiltiies to a member of the senior leadership team.
The audit finding was reviewed with the new assistant superintendent that oversees grants to ensure certifications are completed going forward. The SAU senior leadership team reorganized and moved the grant management responsibiltiies to a member of the senior leadership team.
View Audit 370927 Questioned Costs: $1
Finding 1160655 (2024-001)
Material Weakness 2024
Total Community Action, Inc.
LA
Subrecipient Monitoring § 200.332
TCA acknowledges that during the fiscal year 2024, that the agency did not conduct onsite fiscal monitoring of the delegate agencies, due to several personnel and medical challenges and absences within the accounting and fiscal unit. In accordance with policy and procedures stated in the TCA Account...
TCA acknowledges that during the fiscal year 2024, that the agency did not conduct onsite fiscal monitoring of the delegate agencies, due to several personnel and medical challenges and absences within the accounting and fiscal unit. In accordance with policy and procedures stated in the TCA Accounting and Financial Procedures, the TCA fiscal and programmatic team, under the joint supervision of the Chief Financial Officer and Compliance Officer, have updated the procedures and documents to support our full compliance for fiscal year 2025.
View Audit 370916
Finding 1160654 (2024-006)
Material Weakness 2024
Mercer County
NJ
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
View Audit 370915
Finding 1160649 (2024-007)
Material Weakness 2024
Mercer County
NJ
Allowable Costs / Cost Principles
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
View Audit 370915
Finding 1160646 (2024-005)
Material Weakness 2024
Mercer County
NJ
Reporting
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
View Audit 370915
Finding 1160641 (2024-004)
Material Weakness 2024
Mercer County
NJ
Allowable Costs / Cost Principles Reporting
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
View Audit 370915
Finding 1160635 (2024-006)
Material Weakness 2024
Oakland County, Michigan
MI
HUD Housing Programs Reporting Significant Deficiency § 200.307
The County will create a monthly reconciliation of program income for the grant. This reconciliation will ensure that amounts reported in the IDIS system agree to those amounts reported in Workday. The reconciliation will be reviewed by the department and a copy provided to the Fiscal Services Super...
The County will create a monthly reconciliation of program income for the grant. This reconciliation will ensure that amounts reported in the IDIS system agree to those amounts reported in Workday. The reconciliation will be reviewed by the department and a copy provided to the Fiscal Services Supervisor Senior – Grant Accounting each month for review by Fiscal Services.
View Audit 370908
Finding 1160625 (2024-005)
Material Weakness 2024
Oakland County, Michigan
MI
Reporting Material Weakness
The Neighborhood and Housing department will prepare the CAPER in advance of the reporting deadline and provide a copy to the Fiscal Services Supervisor Senior – Grant Accounting each month for review by Fiscal Services. The CAPER will be supported by ledger detail reports to ensure that amounts rep...
The Neighborhood and Housing department will prepare the CAPER in advance of the reporting deadline and provide a copy to the Fiscal Services Supervisor Senior – Grant Accounting each month for review by Fiscal Services. The CAPER will be supported by ledger detail reports to ensure that amounts reported reconcile to Workday. The Neighborhood and Housing department will prepare the CAPER in advance of the reporting deadline and provide a copy to the Fiscal Services Supervisor Senior – Grant Accounting each month for review by Fiscal Services. The CAPER will be supported by ledger detail reports to ensure that amounts reported reconcile to Workday.
View Audit 370908
Finding 1160610 (2024-001)
Material Weakness 2024
Lgarpa CORP Dba Lgar Health & Rehabilitation
PA
Subrecipient Monitoring HUD Housing Programs Significant Deficiency
Finding 2024-001 Condition During the year under audit, the Organization did not make two scheduled debt service payments when due as a result of insufficient available funds. The payments were subsequently remitted after the due dates; however, the Organization was in noncompliance with the terms o...
Finding 2024-001 Condition During the year under audit, the Organization did not make two scheduled debt service payments when due as a result of insufficient available funds. The payments were subsequently remitted after the due dates; however, the Organization was in noncompliance with the terms of its debt agreements at the time of the missed payments. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, recommendations for management to strengthen its cash flow forecasting and monitoring processes to ensure that adequate funds are reserved and available to make debt service payments when due. Name(s) of Contact Person(s) Responsible for Corrective Action: Joann Bazanos, CEO/CFO Anticipated Completion Date: Management is aware of the requirement to make timely debt service payments and has implemented procedures to ensure funds are available when payments are due. As of the report dated October 3, 2025, the Organization is current on all required debt service payments.
View Audit 370901
Finding 1160609 (2024-003)
Material Weakness 2024
Americas Warrior Partnership Inc.
GA
Reporting § 200.510
We have employed a third-party accounting firm to review and reconcile the accounting records and post necessary bookkeeping entries. Additionally, we have re-organized management and responsibility to ensure timely and effective record keeping. This will ensure timely preparation of the SEFA and we...
We have employed a third-party accounting firm to review and reconcile the accounting records and post necessary bookkeeping entries. Additionally, we have re-organized management and responsibility to ensure timely and effective record keeping. This will ensure timely preparation of the SEFA and we will submit the SEFA to the auditor.
View Audit 370898
Finding 1160608 (2024-002)
Material Weakness 2024
Americas Warrior Partnership Inc.
GA
Reporting Internal Control / Segregation of Duties
We have employed a third-party accounting firm to review and reconcile the accounting records and post necessary bookkeeping entries. Additionally, we have re-organized management and responsibility to ensure timely and effective record keeping. This will ensure the audit and single audit is conduct...
We have employed a third-party accounting firm to review and reconcile the accounting records and post necessary bookkeeping entries. Additionally, we have re-organized management and responsibility to ensure timely and effective record keeping. This will ensure the audit and single audit is conducted much earlier in the year and all reporting is submitted timely.
View Audit 370898
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