Corrective Action Plans

Finding 523659 (2024-002)

Significant Deficiency 2024

OR

Student Financial Aid Special Tests & Provisions Reporting

To address the discrepancies, TVCC has taken the following actions: 1. Properly updated the enrollment status of each of the three (3) identified students in the National Student Clearinghouse (NSC) via NSC’s “Student Lookup” tool. 2. Identified and implemented a mechanism to correct the enrollment...

To address the discrepancies, TVCC has taken the following actions: 1. Properly updated the enrollment status of each of the three (3) identified students in the National Student Clearinghouse (NSC) via NSC’s “Student Lookup” tool. 2. Identified and implemented a mechanism to correct the enrollment status issues caused by CPCC issuance. 3. Assigned a dedicated NSC staff member to process enrollment report submissions and resolve errors. 4. The Registrar’s Office and Financial Aid Office , in collaboration with the Enterprise Systems Support Analyst, are implementing an internal audit tool to better screen enrollment and graduate reports before submission to NSC.

View Audit 343072

Finding 523657 (2024-004)

Significant Deficiency 2024

Board of Education of the City of Peoria

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

The District will review the work performed by the individual preparing the reports before submission.

View Audit 343048

Finding 523631 (2024-001)

Material Weakness 2024

Lgbt Life Center

VA

Procurement, Suspension & Debarment

Planned Corrective Action: To correct this deficiency, the Organization has put this planned corrective action into place. Management is creating a written procurement policy that will be followed for all future expenditures as required. Name of Contact Person: Stacie Walls, Chief Executive Officer

View Audit 343024

Finding 523626 (2024-004)

Significant Deficiency 2024

Village of Bethany

IL

Reporting

Village of Bethany does not believe a Corrective Action Plan is needed for Findings 24-02 and 24-04 - Financial Reporting. Village of Bethany has implemented as many controls over financial reporting as possible given the number of personnel and the budget available.

View Audit 343019

Finding 523625 (2024-003)

Significant Deficiency 2024

Village of Bethany

IL

Internal Control / Segregation of Duties

Village of Bethany does not believe a Corrective Action Plan is needed for Findings 24-01 and 24-03 - Segregation of Duties. Village of Bethany has segregated as many duties as possible given the number of personnel and the budget available.

View Audit 343019

Finding 523623 (2024-002)

Material Weakness 2024

Union Township School Corporation

IN

Procurement, Suspension & Debarment § 200.303

FINDING 2024-002 Finding Subject: Special Education Cluster - Suspension and Debarment Summary of Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Allen Cochran Contact Phone Number and Email Address: 219-759-2531, acochran@union.k12.in.us Views of Responsi...

FINDING 2024-002 Finding Subject: Special Education Cluster - Suspension and Debarment Summary of Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Allen Cochran Contact Phone Number and Email Address: 219-759-2531, acochran@union.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Business Manager will work with the Special Education Coop to ensure compliance with the Suspension and Debarment requirement. Anticipated Completion Date: February 28, 2025

View Audit 343018

Finding 523621 (2024-001)

Significant Deficiency 2024

Central Alabama Community College

AL

Student Financial Aid Reporting

Management agrees with the finding. The College has controls in place to ensure proper and timely reporting to the third-party service provider. The exceptions included above reflected incorrect enrollment statuses on the Banner report due to unofficial withdrawals by the students. The College is c...

Management agrees with the finding. The College has controls in place to ensure proper and timely reporting to the third-party service provider. The exceptions included above reflected incorrect enrollment statuses on the Banner report due to unofficial withdrawals by the students. The College is currently working with their third-party service provider and the Alabama Community College System (ACCS) to ensure the enrollment status of the students is properly reflected on the Banner reports moving forward. We are currently working with ACCS and the National Student Clearinghouse (NSC) to ensure the statuses of the students are reported correctly. 1)The end of term enrollment status reporting process will be ran after the unofficial withdrawals have been completed. 2) The Banner report will be reviewed for accuracy to ensure the unofficially withdrawn students have the correct enrollment status. 3)All Banner reports sent to NSC will be kept on the shared drive to document timely reporting along with the dates reported. 4) All NSC error reports will be downloaded to document the timely review of errors.

View Audit 343004

Finding 523620 (2024-002)

Significant Deficiency 2024

Reading Muhlenberg Career & Technology Center

PA

Reporting Subrecipient Monitoring Significant Deficiency

2024-002 REPORTING - SIGNIFICANT DEFICIENCY Condition During the year ended June 30, 2024, the Center submitted a report for the funds used during the year ended June 30, 2023. The report submitted by the Center contained expenditure amounts that did not agree to the final amounts reported on the s...

2024-002 REPORTING - SIGNIFICANT DEFICIENCY Condition During the year ended June 30, 2024, the Center submitted a report for the funds used during the year ended June 30, 2023. The report submitted by the Center contained expenditure amounts that did not agree to the final amounts reported on the schedule of expenditures of federal awards for the year ended June 30, 2023. Recommendation We recommend the Center continue updating its reporting procedures to use the most accurate information possible. In addition, the report should also be reviewed by an individual separate from the person compiling the information. Management Response The grant noted in the finding has since been finalized and a final Expenditure Report has been submitted to the State reflecting the correct total dollars spent. All grants will be tracked within the funding sources provided by the Pennsylvania Department of Education within the general ledger. Grant reporting will be reviewed along with the applicable support by the executive director or another party before being submitted.

View Audit 342994

Finding 523600 (2024-001)

Material Weakness 2024

Blackhawk School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is effective immediately. The District has a formal procurement policy for federal programs (#626) in place. The District hired a Business Manager effective with the 2024-2025 fiscal year who, in conjunction with the District’s Federal Program Coordinator, will be responsible for following the District’s existing procurement policy for federal programs, in particular related to this finding, the implementation of noncompetitive procurement procedures to ensure that they are followed appropriately. District Officials responsible for the implementation of the Corrective Action Plan: Dr. Johannah Vanatta, Superintendent and Erin Bluedorn, Business Manager.

View Audit 342986 Questioned Costs: $1

Finding 523599 (2024-002)

Significant Deficiency 2024

Women's Refugee Commission, Inc.

NY

Reporting § 200.510

Views of Responsible Officials and Planned Corrective Actions: We have improved our procedures to identify if the award is a pass-through federal award at the initial review stage, ensuring proper reporting on the Schedule of Expenditures of Federal Awards (SEFA).

View Audit 342984

Finding 523594 (2024-001)

Significant Deficiency 2024

Alternatives Homes 2005, Inc.

NJ

Special Tests & Provisions Cash Management HUD Housing Programs

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 342940

Finding 523592 (2024-001)

Significant Deficiency 2024

Alternatives Homes 2004, Inc.

NJ

Special Tests & Provisions Cash Management HUD Housing Programs

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 342939

Finding 523591 (2024-001)

Significant Deficiency 2024

Pennsylvania Housing Finance Agency

PA

Questioned Costs Cash Management HUD Housing Programs

U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, ...

U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, and submission of all program reports to ensure reporting requirements are being met. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. This will ensure the invoices submitted for reimbursement of program administration expenses are accurate. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2025 If there are any questions regarding this plan, please call Adrianne Trumpy at 717.780.3823.

View Audit 342922 Questioned Costs: $1

Finding 523587 (2024-004)

Significant Deficiency 2024

Lyford Consolidated Independent School District

TX

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Reference Number: 2024-004 Proper review of payroll charges to grant funds Corrective Action Plan: The District will review the current policies and procedures of internal controls over payroll charges related to federal awards and implement controls that will adequately monitor the activity charg...

Reference Number: 2024-004 Proper review of payroll charges to grant funds Corrective Action Plan: The District will review the current policies and procedures of internal controls over payroll charges related to federal awards and implement controls that will adequately monitor the activity charged to programs. Contact Person: Vicki Perez, CFO Implementation Time Frame: August 31, 2025

View Audit 342909

Finding 523584 (2024-001)

Significant Deficiency 2024

Regional Office of Education #3

IL

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking

CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure repor...

CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure reports was submitted between 10 and 20 days late, and two quarterly expenditure report were submitted between 80 and 100 days late. For the federal program, auditors noted 3 of the 4 (75%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. One of the quarterly expenditure reports was submitted 2 days late, one of the quarterly expenditure reports was submitted 4 days late, and one of the quarterly expenditure reports was submitted 89 days late. PLAN: The Regional Office of Education #3 will submit timely expenditure reports. A system of calendar reminders as well as written procedures have been implemented. In addition, Regional Office of Education #3 has employed an additional bookkeeper to help spread the work load more evenly. ANTICIPATED DATE OF COMPLETION: Ongoing CONTACT PERSON: Ms. Julie Wollerman, Regional Superintendent

View Audit 342897

Finding 523583 (2024-001)

Significant Deficiency 2024

Mental Health Mental Retardation Authority of Brazos Valley

TX

Reporting Internal Control / Segregation of Duties

Audit Finding 2024-1: During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center continued to experience turnover in some key accounting positions. Additionally, there were new programs with new software up...

Audit Finding 2024-1: During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center continued to experience turnover in some key accounting positions. Additionally, there were new programs with new software updates that staff needed to get familiar with. The slow Medicaid Renewal process caused Havoc with the reconciliation process for Several Medicaid, HCS and TXHMLV Accounts. The Renewal Process went from 30 to 90 days in the recent past to well over a year in many instances, complicating the reconciliation process. Management continues to train existing employees on significant accounting issues and recent Medicaid Renewals will ensure that material general ledger accounts are reconciled monthly.

View Audit 342892

Finding 523567 (2024-007)

None 2024

Kentucky Wesleyan College

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The College will have the Director of Financial Aid to send the post-withdrawal letter the same day as performing the return of funds calculations which will be well within the 45 day requirement. If a post-withdrawal letter is to be sent, it will be recorded and logged on the same spreadsheet the F...

The College will have the Director of Financial Aid to send the post-withdrawal letter the same day as performing the return of funds calculations which will be well within the 45 day requirement. If a post-withdrawal letter is to be sent, it will be recorded and logged on the same spreadsheet the Financial Aid Office tracks withdrawals. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864

Finding 523564 (2024-006)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

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

The College has reviewed it’s policies and procedures related to return of funds calculations. When a student wants to withdraw from the College, the student will complete an online withdrawal form. Once the form is completed, an electronic copy of the form is sent to several offices, Financial Aid ...

The College has reviewed it’s policies and procedures related to return of funds calculations. When a student wants to withdraw from the College, the student will complete an online withdrawal form. Once the form is completed, an electronic copy of the form is sent to several offices, Financial Aid being included. The Financial Aid Office will use the date on the electronic withdraw form in the Return of Title IV calculation. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864 Questioned Costs: $1

Finding 523559 (2024-005)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Questioned Costs Student Financial Aid Reporting

The College is not an attendance taking school and will not be using last date attended, but the College has implemented procedure to use the last date of an academic activity as standard for a non-attendance taking school. At the end of each semester, the College has put a procedure in place to rev...

The College is not an attendance taking school and will not be using last date attended, but the College has implemented procedure to use the last date of an academic activity as standard for a non-attendance taking school. At the end of each semester, the College has put a procedure in place to review all grades within 7 business days of final grades being reported. Once reviewed, the Director of Financial Aid will send an email to all faculty for the student to request that last date of an academic activity for on-ground students. For online students, the Director of Online Learning will provide the last date an academic activity recorded in the online platform. Once the last date of academic activity has been provided to the Financial Aid Office, that date will be used in the return of funds calculation. The College will process all return of funds calculations before the standard 45 day timeframe. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864 Questioned Costs: $1

Finding 523558 (2024-004)

None 2024

Kentucky Wesleyan College

KY

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

The Registrar’s Office will review the enrollment roster before the information is uploaded to National Student Clearinghouse and will do a second a review of the report that the National Student Clearinghouse will populate upon processing the enrollment roster. The Registrar’s Office will send enro...

The Registrar’s Office will review the enrollment roster before the information is uploaded to National Student Clearinghouse and will do a second a review of the report that the National Student Clearinghouse will populate upon processing the enrollment roster. The Registrar’s Office will send enrollment rosters every 30 days to the National Student Clearinghouse (NSC). Graduate roster will be sent to the National Student Clearinghouse within 60 days of degree completion. National Student Clearinghouse will then send the information to NSLDS for the information in NSLDS to be updated. Completion date 2/15/2025. Responsible staff: Margaret Smith, Registrar

View Audit 342864

Finding 523557 (2024-003)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Questioned Costs Student Financial Aid Eligibility

The Director of Financial aid will update the procedure to include a report to be reviewed of credits earned to verify the amounts to be disbursed to the student is in compliance standards of the correct grade level for Direct Loans. All financial aid staff will be updated on procedures to review th...

The Director of Financial aid will update the procedure to include a report to be reviewed of credits earned to verify the amounts to be disbursed to the student is in compliance standards of the correct grade level for Direct Loans. All financial aid staff will be updated on procedures to review the Direct Loan amounts to credits earned when packaging the student and a final approval from either the Assistant Director of Financial Aid or the Director of Financial Aid before the award letter is sent to the student. Completion date 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864 Questioned Costs: $1

Finding 523554 (2024-002)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

The Director of Financial Aid will review and verify the funds that were disbursed to the students account match the disbursement dates in COD on the date the transfer batch report is sent to the College’s Business Office. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of ...

The Director of Financial Aid will review and verify the funds that were disbursed to the students account match the disbursement dates in COD on the date the transfer batch report is sent to the College’s Business Office. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864

Finding 523552 (2024-001)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

The disbursement letter that we previously had notified they had the right to decline their loan. As with the recommendation of our auditor, the letter’s wording has already been changed from the right to decline their loan to the right to cancel their loan by the Director of Financial Aid. Letter a...

The disbursement letter that we previously had notified they had the right to decline their loan. As with the recommendation of our auditor, the letter’s wording has already been changed from the right to decline their loan to the right to cancel their loan by the Director of Financial Aid. Letter also states that the request must be received by KWC within 14 days of the date on the notice. Completion date: 9/1/2024. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864

Finding 523550 (2024-003)

Material Weakness 2024

Middlebury Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.400

FINDING 2024-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: Material Weakness, Other Matters The School District is required to set aside a reasonable amount of funds to meet the needs of the homeless population in the school community. These funds...

FINDING 2024-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: Material Weakness, Other Matters The School District is required to set aside a reasonable amount of funds to meet the needs of the homeless population in the school community. These funds cannot be used for any other purpose than the needs of the homeless population. At the end of the grant period, unspent funds must be carried forward to the next grant year. If the school district meets the obligation of attempting to spend the homeless set-aside funds, the funds may be carried over into the general Title I award for the next grant. The funds are not required to go back into the homeless reservation. The 2021-2022 grant award homeless reservation was $8,600. The School Corporation did not spend any of these funds, but was determined to have met their obligation based on documentation provided. The School Corporation did not provide evidence that the $8,600 was carried over to the next school year. However, it was determined that $276 of the $8,600 was used inappropriately in the current school year for other Title I, Part A activities, and not for the needs of the homeless student population. This noncompliance and lack of internal controls was isolated to the 2022-23 school year. Contact Person Responsible for Corrective Action: Kari Dyer Contact Phone Number and Email Address: (574)825-9425; dyerk@mcsin-k12.org Views of Responsible Officials: The School District concurs with this finding. Homeless Reservation funds should only be used for the needs of the homeless student population. Description of Corrective Action Plan: The School District is implementing new monitoring procedures for the Title I Fund to verify unspent funds for the Homeless Reservation are not used for any other Title I expenses. After the 2022-23 school year, the School District changed the way in which it expends the Homeless Reservation by utilizing these funds for salary and benefits of a Homeless Laision. Monitoring these expenditures requires dual signature approvals by the Business Assistant and the Title I Program Director prior to being released. Anticipated Completion Date: Immediate

View Audit 342839

Finding 523549 (2024-002)

Material Weakness 2024

Middlebury Community Schools

IN

Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303

FINDING 2024-002 􀀃 􀀃 Finding Subject: Title I Grants to Local Education Agencies – Internal Controls Over Eligibility 􀀃 Summary of Finding: Material Weakness:􀀃 Though no errors were found in the Title I application, a documented internal control plan needs to be in place to ensure that the Enrollmen...

FINDING 2024-002 􀀃 􀀃 Finding Subject: Title I Grants to Local Education Agencies – Internal Controls Over Eligibility 􀀃 Summary of Finding: Material Weakness:􀀃 Though no errors were found in the Title I application, a documented internal control plan needs to be in place to ensure that the Enrollment ad Poverty numbers inputted into the Title I Application by the IDOE matches the School Corporation’s internal records (Real Time Reports). This checks and balances for monitoring the Enrollment and Poverty numbers on the Title I application could reduce the risk of errors. 􀀃 Contact Person Responsible for Corrective Action: Kari Dyer 􀀃 Contact Phone Number and Email Address: (574)825-9425, dyerk@mcsin-k12.org Views of Responsible Officials: We concur with the finding. Though no discrepancies were found between the LEA and the Enrollment and Poverty numbers populated by the IDOE in the Title I Application, a checks and balances needs to be in place to ensure accuracy in the Title I application, reducing the risk for error and ensuring the LEA allocates funds appropriately. Description of Corrective Action Plan: The School Corporation plans to take the following action: 􀁸 Develop a dual signature page requiring verification from Title I Program Director and MCS Data Manager that IDOE Enrollment and Poverty numbers populated in the Title I Application match the LEA internal records from the October 1 count day of the previous school year. This internal control document will be titled Enrollment and Poverty Verification. 􀁸 Utilize and maintain record of the Enrollment and Poverty Verification signature form during the Title I Application period to ensure the alignment of IDOE data and LEA enrollment and poverty numbers in the Title I application. Verification from both the Title I Program Director and the MCS Data Manager will be required. o Upon submission of Oct. 1 ADM, the MCS Data Manager will supply ADM information on the Enrollment and Poverty Verification form to the Title I Program Director. o During the creation of the Title I budget application, Title I Program Director will cross-reference and verify Oct. 1 ADM data with the Enrollment and Poverty numbers populated by the IDOE in the Title I application, addressing discrepancies with the IDOE Title Grant Specialist should they occur. Anticipated Completion Date: Winter 2025: Internal Control process written for Enrollment and Poverty Verification Winter 2025: Creation of Enrollment and Poverty Verification signature form. Annually: Utilization of the Enrollment and Poverty Verification process and signature form during the October ADM process and during the Title I Application process. The first use of the form will be in winter, 2025 to document Oct.1, 2024 enrollment and poverty numbers with the first verification occurring during the fall, 2025 Title I Budget Application process for SY25-26.

View Audit 342839

Corrective Action Plans

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