Corrective Action Plans

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2025-001 – ALN 10.415 – Rural Rental Housing Loan – Special Tests and Provisions – Replacement Reserve & Reserve Withdrawals Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction...
2025-001 – ALN 10.415 – Rural Rental Housing Loan – Special Tests and Provisions – Replacement Reserve & Reserve Withdrawals Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Erika Turner, Executive Director Projected Completion Date: December 31, 2026
Finding Number: 2025-001 Finding Title: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Jennifer Bakkelund, Fiscal and Support Supervisor Corrective Action Planned:...
Finding Number: 2025-001 Finding Title: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Jennifer Bakkelund, Fiscal and Support Supervisor Corrective Action Planned: Work with courthouse to make salary adjustment entry to move the working costs to admin codes for the months prior to joining Time study. Once finished, will resubmit reports to show this change and the change of reporting the reduction in revenue on the 2556 report where it was only shown on the expense side and not the revenue side of the report in accordance with DHS instructions. Anticipated Completion Date: September 30, 2026
Finding Number: 2025-001 Finding Title: Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Erin Sandbo - Support Services and Accounting Supervisor (Human Services) Corrective Action Planned: The cause of the errors resulted from two iss...
Finding Number: 2025-001 Finding Title: Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Erin Sandbo - Support Services and Accounting Supervisor (Human Services) Corrective Action Planned: The cause of the errors resulted from two issues within the County's cost allocation and the County's Local Collaborative Time Study breakout process. First, the Public Health cost allocation was inadvertently entered using a "dup" (duplicate) key on the keyboard that was also being used for the Income Maintenance cost allocation. As a result, the same account code was used for two separate program allocations. This caused the allocation calculation to be carried forward incorrectly and resulted in Q1-2025 amount not being appropriately included in each subsequent quarterly calculation. The error ultimately affected the accuracy of the annual allocation reporting. Second, an adjustment was made to the County's "LCTS Breakout" spreadsheet that is used quarterly to calculate the line entries on the LCTS Cost Schedule. Following this spreadsheet adjustment, only a portion of the salary and fringe associated with the CHS Supervisor was deducted from the allocation amount. The entire salary and fringe amount should have been deducted. This resulted in an additional error in the allocation calculation and contributed to the overstatement of reported expenses. The County reviewed the affected DHS-3220 reports and corrected and resubmitted them to DHS on September 1, 2026. In addition, the County has reviewed the allocation process and will ensure that: • The appropriate account number/code is used for each program allocation. • Allocation calculations are accurate and consistent from quarter to quarter. • Compare the IFS User Selected Budget Report to the IFS Account Activity Report to verify that the allocation amounts are accurate and recorded in the appropriate program area. The County has revised and strengthened the "LCTS Breakout" spreadsheet developed by the Fiscal Officer. The revised spreadsheet is designed to provide greater assurance that salary and fringe amounts are accurately reflected and appropriately deducted. The Supervisor will continue to review and sign off on quarterly reports to provide a secondary level of verification to ensure that costs are allowed, properly allocated, and accurately reported. Anticipated Completion Date: The County has corrected and resubmitted the 2025 DHS-3220 reports to OHS as of September 1, 2026.
MEDICAL ASSISTANCE - LACK OF CASEFILE CONTROLS Recommendation: It is recommended the County implement formal internal review procedures over casefiles to ensure required procedures are completed and adequately documented. Explanation of disagreement with audit finding: There is no disagreement with ...
MEDICAL ASSISTANCE - LACK OF CASEFILE CONTROLS Recommendation: It is recommended the County implement formal internal review procedures over casefiles to ensure required procedures are completed and adequately documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures over casefiles to ensure required procedures are completed and adequately documented. Name of the contact person responsible for corrective action plan: Kathleen Ryan, County: Auditor Planned completion date for corrective action plan: December 31, 2026
MEDICAL ASSISTANCE - LACK OF CASEFILE DOCUMENTATION Recommendation: It is recommended the County implement procedures to ensure all required documentation is: maintained on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response...
MEDICAL ASSISTANCE - LACK OF CASEFILE DOCUMENTATION Recommendation: It is recommended the County implement procedures to ensure all required documentation is: maintained on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure all required documentation is maintained on file. Name of the contact person responsible for corrective action plan: Kathleen Ryan, County Auditor Planned completion date for corrective action plan: December 31, 2026
Allowable Activities & Costs – Board approval U.S. Department of the Interior – BOR Providing Water to At-Risk Natural Desert Terminal Lakes – Assistance Listing No. 15.508 Recommendation: We recommend that management strengthen procedures to ensure that all disbursements exceeding the board‑approva...
Allowable Activities & Costs – Board approval U.S. Department of the Interior – BOR Providing Water to At-Risk Natural Desert Terminal Lakes – Assistance Listing No. 15.508 Recommendation: We recommend that management strengthen procedures to ensure that all disbursements exceeding the board‑approval threshold receive documented approval prior to payment, and that compliance with this requirement is monitored consistently. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Plan: The finance team has been increased to include a director of finance and an accounting manager position. The position assists in the expansion of separation of duties and increased internal controls. The Conservancy has revised its procurement forms and process to ensure documented approval prior to payment. Name(s) of the contact person(s) responsible for corrective action: Peter Stanton Planned completion date for corrective action plan: October 2025.
Finding 2025-006 Suspension and Debarment status verification (Vendors) U.S. Department of the Interior – BOR Providing Water to At-Risk Natural Desert Terminal Lakes – Assistance Listing No. 15.508 Recommendation: We recommend that WBC strengthen its current policies and procedures to ensure that S...
Finding 2025-006 Suspension and Debarment status verification (Vendors) U.S. Department of the Interior – BOR Providing Water to At-Risk Natural Desert Terminal Lakes – Assistance Listing No. 15.508 Recommendation: We recommend that WBC strengthen its current policies and procedures to ensure that Suspension and Debarment Status is verified for each vendor subject to verification of suspension and debarment verification according to WBC's Procurement policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Plan: The Conservancy performed a complete review of ALL vendors to ensure all required vendors were verified for suspension and debarment status. That audit supported the facts that the Conservancy has never made a payment to a vendor with a suspension or debarment status. The Conservancy has revised its procurement forms and process to proactively include suspension and debarment status verification on all required vendors according to financial policies. Name(s) of the contact person(s) responsible for corrective action: Peter Stanton Planned completion date for corrective action plan: October 2025.
September 23, 2026 Management's Planned Corrective Action Plan For the Year Ended December 31, 2025 Names of contact person(s) responsible for corrective action: Elizabeth Colon, President and Zulma Zayas, Management Agent Federal Award Finding and Questioned Costs Finding Number: 2025-001 – Support...
September 23, 2026 Management's Planned Corrective Action Plan For the Year Ended December 31, 2025 Names of contact person(s) responsible for corrective action: Elizabeth Colon, President and Zulma Zayas, Management Agent Federal Award Finding and Questioned Costs Finding Number: 2025-001 – Supportive Housing for the Elderly (Section 202) - Assistance Listing No. 14.157 Planned Corrective Action: The Board of Directors acknowledges the required deposits to the replacement reserve account were not made. The Project is applying for a rent increase and deposits will be made as soon as the cash position is available to make the required deposits. Anticipated Completion Date: Upon approval of the rent increase.
Finding 2025-002 Condition The annual Project and Expenditure report was selected for testing. This report was not reviewed by an independent person before submission of the report. This sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The Controller will prepare...
Finding 2025-002 Condition The annual Project and Expenditure report was selected for testing. This report was not reviewed by an independent person before submission of the report. This sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The Controller will prepare the annual project and expenditure report and then provide the report to the Finance Director for review prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Suelena Lee, Controller, will complete the annual expenditure report. Renee Schwass, Finance Director, will review and submit the annual expenditure report. Anticipated Completion Date: This review procedure has been identified and included in our SOP.
Audit period: January 1, 2025 to December 31, 2025 The finding from the December 31, 2025, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT FINDING: 2025-001 Community Proj...
Audit period: January 1, 2025 to December 31, 2025 The finding from the December 31, 2025, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT FINDING: 2025-001 Community Project Fund - Annual Real Property Reporting Recommendation: We recommend that the Borough implement a procedure to ensure that required reports are completed accurately and timely. The procedures should include assignment of responsibility, supervisory review, and retention of evidence supporting the timely submission of the SF-429 Cover Page and Attachment A with the applicable annual performance report. Action taken: The SF-429 form for 2025 was submitted retroactively to HUD to be included with the semi-annual report. The SF-429 form will also be submitted for the second and final year of the grant in the 2026 semi-annual report. All grant reporting will be thoroughly reviewed prior to submission and cross referenced with grant reporting guidance documents. If the United Stated Department of Housing and Urban Development has questions regarding this plan, please contact Mary Ellen Ramage at 412-781-0569 Sincerely yours, Mary Ellen Ramage Borough Manager Borough of Etna, Allegheny County, Pennsylvania
Finding Number: 2025-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.563 Child Support Services Name of Contact Person Responsible for Corrective Action: Jenny Severson – Fiscal Officer Tiffany Bailey – Fiscal Manager Corrective Action Planned: The ...
Finding Number: 2025-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.563 Child Support Services Name of Contact Person Responsible for Corrective Action: Jenny Severson – Fiscal Officer Tiffany Bailey – Fiscal Manager Corrective Action Planned: The planned corrective action is to review report instructions regularly, accurately identify eligible revenue and expenditures for each report and resubmit any report corrections timely. A process has been implemented for verifying FTE payroll splits and verifying staff time is allocated to the appropriate programs. Anticipated Completion Date: December 31, 2026
Finding Number: 2025-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Jenny Severson – Fiscal Officer Tiffany Bailey – Fiscal Manager Correctiv...
Finding Number: 2025-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Jenny Severson – Fiscal Officer Tiffany Bailey – Fiscal Manager Corrective Action Planned: The planned corrective action is to review report instructions regularly, accurately identify eligible revenue and expenditures for each report and resubmit any report corrections timely. A process has been implemented for verifying FTE payroll splits and verifying staff time is allocated to the appropriate programs. Anticipated Completion Date: December 31, 2026
Finding Number: 2025-006 Finding Title: Eligibility - MAXIS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Kathryn Herding – Eligibility Supervisor Ashley VanOverbeke – Eligibility Supervisor Chantelle Fogelson – Eligibility Supervisor Correct...
Finding Number: 2025-006 Finding Title: Eligibility - MAXIS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Kathryn Herding – Eligibility Supervisor Ashley VanOverbeke – Eligibility Supervisor Chantelle Fogelson – Eligibility Supervisor Corrective Action Planned: The planned corrective action is to continue reminding and reviewing with staff on a regular basis and at unit meetings the need to utilize checklists with all applications and renewals, so all required documentation is on file, verify income and asset requirements, and complete case transfers correctly. Supervisors and/or Lead Workers will also complete case reviews for accuracy. Anticipated Completion Date: December 31, 2026
Finding Number: 2025-003 Finding Title: Procurement, Suspension, and Debarment Program: 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Name of Contact Person Responsible for Corrective Action: Tiffany Bailey – Fiscal Manager Corrective Action Planned: T...
Finding Number: 2025-003 Finding Title: Procurement, Suspension, and Debarment Program: 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Name of Contact Person Responsible for Corrective Action: Tiffany Bailey – Fiscal Manager Corrective Action Planned: The planned corrective action is to improve and update the agency policy and procedures for procurement and implement a process with supporting documentation that ensures federal requirements are met. Anticipated Completion Date: December 31, 2026
Finding Number: 2025-002 Finding Title: Procurement Policy Program: 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Name of Contact Person Responsible for Corrective Action: Tiffany Bailey – Fiscal Manager Corrective Action Planned: The planned correctiv...
Finding Number: 2025-002 Finding Title: Procurement Policy Program: 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Name of Contact Person Responsible for Corrective Action: Tiffany Bailey – Fiscal Manager Corrective Action Planned: The planned corrective action is to improve and update the agency policy for procurement that ensures the required federal components are met. Anticipated Completion Date: December 31, 2026
Finding Number: 2025-001 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Name of Contact Person Responsible for Corrective Action: Jenny Severson – Fiscal Officer...
Finding Number: 2025-001 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Name of Contact Person Responsible for Corrective Action: Jenny Severson – Fiscal Officer Tiffany Bailey – Fiscal Manager Corrective Action Planned: The planned corrective action is to review report instructions regularly, accurately identify eligible revenue and expenditures for each report and resubmit any report corrections timely. A process has been implemented for verifying FTE payroll splits and verifying staff time is allocated to the appropriate programs. Anticipated Completion Date: December 31, 2026
Finding 2025-001: For the year ended December 31, 2024, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance due to the nondisclosure of the 51% ownership interest in Star Apartments, LLC. The original Data Collect...
Finding 2025-001: For the year ended December 31, 2024, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance due to the nondisclosure of the 51% ownership interest in Star Apartments, LLC. The original Data Collection Form that was submitted omitted a portion of the HOME funds, the Coronavirus State and Local Fiscal Recovery Funds, and Wood Utilization Assistance as federal awards since Star Apartments, LLC was not included in the Corporation's financial statements. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees with the finding and agrees with the auditor's recommendation. Action(s) Taken or Planned on the Finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse, no further action is required.
Prior to May, 2025, Management did not have an internal compliance department and the property managemen t department was still experiencing high turnover as it made signi􀀁cant leadership changes to normalize operations and begin standardizing operations. Compliance was managed externally by a third...
Prior to May, 2025, Management did not have an internal compliance department and the property managemen t department was still experiencing high turnover as it made signi􀀁cant leadership changes to normalize operations and begin standardizing operations. Compliance was managed externally by a third-party partner named Townehousing Compliance. This meant that the new move-ins and applications were handled in a digital format, without an in-person team, and many physical 􀀁les were not properly digitized leading to 􀀁le misplacement, errors, and in some cases loss of documentation. Throughout 2025, the compliance department hired 9 internal team members, including 2 managers and a director. This late running start means that PY2025 is still incomplete as a result of timing. Standardizing, training, and ensuring there is a process around all tenant documentation was part of a year-long training initiative and as of September 2026 there are still portions of the plan being enacted and taught throughout the organization. Saving, backing up, and documenting inspection forms from their various sources is part of this 􀀁nal push in training. As inspection forms are done internally, by service partners, and through the county or city there are many formats to look for and identify – training a property management department of 60+ people on the proper handling and securing of documents has been an undertaking that is still taking shape. Proposed Corrective Plan Going Forward: Management will standardize the move-in inspection forms for HOME-assisted units and train all property managers to scan and save digitized versions of the documents into the Yardi database. All physical 􀀁les are being updated to include a table of content and an area for saving inspection and inspection-related correspondence forms. Inspections and their types will be listed along with 􀀁le requirements and compliance team members will check that they are in the 􀀁le and also attached in Yardi as they process move-ins. Management will have a supervisory review completed on a quarterly basis, led by the Director of Compliance, and a selection of 􀀁les will be reviewed for their content, including the correct inspection form and notes on the type of inspections and their frequency that the unit requires. This plan is already in action and will continue throughout the rest of 2026. December 2026 –All 􀀁les have been brought to the administration building from over 25 separate sites.March 2027 –Past resident 􀀁les have been archived and current resident 􀀁les have been reviewed, digitized, and placed into new folders and added to a directory . September 2027 –Work is expected to be completed on a full overhaul of all past 􀀁les (effective dates before May 2025) and current 􀀁les are being checked more rigorously by an internal department. Proposed Result: Into 2027 and beyond, management expects that the time and investment it has made into 􀀁le retention and compliance will result in quicker responses to audits, lack of missing documentation, and more complete audit responses.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Conservation District January 1, 2025 through December 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regula...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Conservation District January 1, 2025 through December 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring and suspension and debarment requirements, and it did not comply with federal suspension and debarment requirements.Name, address, and telephone of District contact person: Cori Turntine, Operations Director 4422 E 8th Avenue, Spokane Valley, WA 99212 (509) 535-7274 Corrective action the auditee plans to take in response to the finding: The District concurs with Finding 2025-001. The District acknowledges that although staff performed searches of the Federal Audit Clearinghouse for both subrecipients and were aware of the suspension and debarment requirements, the District did not retain documentation demonstrating these verifications, as required by 2 CFR 200.303 and 2 CFR 200.332. The District has taken the following corrective action: Subrecipient Monitoring: District staff performed searches of the Federal Audit Clearinghouse for both subrecipients during the audit period; however, documentation of those searches was not retained. The District has since followed up in writing with both subrecipients and obtained written confirmation that neither subrecipient exceeded $1,000,000 in federal expenditures during fiscal year 2025 and that neither expects to exceed the single audit threshold in fiscal year 2026. This written correspondence is retained in the subaward files. Going forward, all subrecipient monitoring activities - including Federal Audit Clearinghouse searches, single audit determinations, follow-up on audit findings, and management decisions - will be documented and retained in each subaward file at the time the verification is performed. Suspension and Debarment: The District concurs that documentation was not retained for the suspension and debarment verification of the contractor paid $185,998 in federal funds. The contractor was subsequently verified as not suspended or debarred, and no further contracting activity occurred under the affected award. The District has implemented controls requiring verification of suspension and debarment status (via SAM.gov exclusion checks, written certification, or contract clause) before entering into any contract or purchase expected to equal or exceed $25,000, paid in whole or in part with federal funds, consistent with 2 CFR 200.214 and 2 CFR Part 180. Documentation of each verification is retained in the procurement file at the time of award. Project Management System: To provide sustained assurance and to address both components of this finding, the District is implementing a project management system with automated reminders and checklists covering the full life cycle of federal awards, subawards, and procurements. Training: Suspension and debarment and subrecipient monitoring requirements will be incorporated into the District's annual contract and procurement training for all relevant staff. Anticipated date to complete the corrective action: 12/31/2026
Student Financial Aid Cluster – Special Tests and Provisions – NSLDS Recommendation: We recommend that the College continue to enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is complete...
Student Financial Aid Cluster – Special Tests and Provisions – NSLDS Recommendation: We recommend that the College continue to enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. 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 reports enrollment to NSLDS using the National Student Clearinghouse (NSC). The Office of the Registrar has added a Systems Analyst position, who is now responsible for Clearinghouse submissions, including enrollment reporting and monitoring and resolving errors. As recommended by CLA, the Registrar’s Office is reviewing its process for Clearinghouse submissions with support from our software provider Jenzabar, the National Student Clearinghouse, and the College’s Information Technology Department and Advising Office to ensure that enrollment reporting and error resolution is accurate and timely. Recommended changes to the enrollment reporting were adopted and added to the written procedures. The College reviewed the instances identified in the audit and determined that they resulted from one enrollment file submitted to the National Student Clearinghouse (NSC) that was rejected. At the time, the FTP submission method did not provide the submitting employee with a readily visible processing status, and the rejection notice was sent to a former institutional contact. The College has transitioned to the NSC's Data Upload tool, which displays the processing status of submitted enrollment files. Following each submission, the Registrar Systems Analyst now verifies that the file was successfully processed and addresses any rejection or processing error promptly. Name(s) of the contact person(s) responsible for corrective action: Rachel Nielson (Registrar Systems Analyst), Nicholas Jobe (Registrar), and Sheia Pleasant (Financial Aid Director). Planned completion date for corrective action plan: February 11, 2026 If the U.S. Department of Education, State of Florida or Florida Department of Education have questions regarding these plans, please call Sheia Pleasant at (904) 819-6435
Student Financial Aid Cluster – Special Tests and Provisions – Credit Balance Recommendation: We recommend that the College reviews its internal control processes for improvements and to detect potential non-compliance issues related to timeliness. Explanation of disagreement with audit finding: The...
Student Financial Aid Cluster – Special Tests and Provisions – Credit Balance Recommendation: We recommend that the College reviews its internal control processes for improvements and to detect potential non-compliance issues related to timeliness. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student refund payments will be prioritized for processing at the first payment date following notification of the credit balance. To ensure continuity of operations during employee absences, leave, and staffing transitions, the College has established authorization for multiple individuals to review and approve refund payments. Additionally, the College has enhanced its refund monitoring procedures. Following each refund batch submission, the Student Accounts Office will monitor and verify that EFT transactions and/or paper checks have been successfully processed and completed within the required 14-day timeframe. The College expects these enhancements to promote the timely and consistent processing of credit balance refunds and to reduce the risk of future delays resulting from staffing availability or processing issues. Name(s) of the contact person(s) responsible for corrective action: Brittney Percival (Director of Students Account) and Theresa Lincoln (Controller) Planned completion date for corrective action plan: Ongoing and effective immediately.
Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Ma...
Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Mangement has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately
Management Response: The Municipality acknowledges the finding regarding the HUD REAC reporting requirements. To address this matter directly and strengthen compliance oversight, the Municipality contracted a specialized REAC consultant who has been actively assisting our team since last year. Throu...
Management Response: The Municipality acknowledges the finding regarding the HUD REAC reporting requirements. To address this matter directly and strengthen compliance oversight, the Municipality contracted a specialized REAC consultant who has been actively assisting our team since last year. Through this partnership, significant progress has been made, and municipal REAC reporting is now nearly up to date, despite unforeseen administrative delays caused by past government shutdowns and operational closures. Management remains fully dedicated to maintaining compliance with all federal housing program standards. With the specialist's ongoing technical assistance and established reporting timelines, the Municipality expects to have all outstanding REAC submissions fully updated and all future reports filed in a timely manner for calendar year 2026.
Management response: The Municipality acknowledges the finding regarding the late submission of the Single Audit reporting package to the Federal Audit Clearinghouse. This delay was the direct result of extraordinary and unforeseeable circumstances. Midway through the engagement, the lead auditor un...
Management response: The Municipality acknowledges the finding regarding the late submission of the Single Audit reporting package to the Federal Audit Clearinghouse. This delay was the direct result of extraordinary and unforeseeable circumstances. Midway through the engagement, the lead auditor unexpectedly passed away. This tragic event disrupted the audit process and necessitated the immediate termination and procurement process to engage a new independent public accounting firm to complete the Single Audit. Selecting, contracting, and onboarding the new audit firm alongside and re-evaluating financial documentation created a significant administrative and operational delay beyond the control of management. Municipal management remains fully committed to regulatory compliance and timely financial reporting. The engagement with the new audit firm is now fully operational, and the audit completion process is actively underway. Management has implemented internal monitoring controls and timeline tracking to ensure that all future Single Audit packages are completed and submitted to the Federal Audit Clearinghouse within the prescribed federal deadlines.
Recommendation: We recommend management enhance its existing year-end review procedures to ensure that costs are incurred and reported in the appropriate fiscal year and that the SEFA includes only expenditures applicable to the current reporting period.
Recommendation: We recommend management enhance its existing year-end review procedures to ensure that costs are incurred and reported in the appropriate fiscal year and that the SEFA includes only expenditures applicable to the current reporting period.
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