Corrective Action Plans

Finding 509708 (2024-001)

Significant Deficiency 2024

IA

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

Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar’s Office submits a monthly report to the National Student Clearinghouse (NSC). To ensure withdraw dates during the acad...

Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar’s Office submits a monthly report to the National Student Clearinghouse (NSC). To ensure withdraw dates during the academic year are being reported on a timely basis Financial Aid Office will manually check and enter dates of withdrawn students to NSC and National Student Loan Data Systems (NSLDS). Students who have withdrawn at the end of the spring semester will be manually entered and monitored closely by the Registrar’s Office who will adjust reporting schedule to ensure timely reporting of withdrawn dates Financial Aid Office and Registrar’s Office have been continually working together to ensure timely and accurate reporting of withdrawal dates. Person Responsible: Teresa Brahm, TBrahm@dbq.edu Anticipated completion date: 09/25/2024

View Audit 329370

Finding 509703 (2024-007)

Material Weakness 2024

Madison-Carver Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future.

View Audit 329351

Finding 509702 (2024-006)

Material Weakness 2024

Madison-Carver Academy

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways:1. We will ensure a signature and date are included on all paperwork needing review and approval going forward. ...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways:1. We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.2. All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.

View Audit 329351

Finding 509701 (2024-005)

Material Weakness 2024

Madison-Carver Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways:1. We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways:1. We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.2. All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested

View Audit 329351

Finding 509700 (2024-004)

Material Weakness 2024

Madison-Carver Academy

MI

Cash Management Subrecipient Monitoring Material Weakness § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: 1. We will ensure a signature and date are included on all paperwork needing review and approval going forward. If ...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: 1. We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. 2. All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.

View Audit 329351

Finding 509691 (2024-007)

Material Weakness 2024

Cornerstone Jefferson-Douglass Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

Condition - The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2023. Planned Corrective Action - The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI number...

Condition - The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2023. Planned Corrective Action - The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy's side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future. Anticipated Completion Date: November 15, 2024 Point of Contact: Mary Ann Johnson

View Audit 329348

Finding 509690 (2024-006)

Material Weakness 2024

Cornerstone Jefferson-Douglass Academy

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

Condition - During our testing for Activities Allowed or Unallowed, Allowable Costs/Cost Principles, it was noted that 6 out of 6 payroll transactions selected for testing did not have evidence of review and approval. Planned Corrective Action Although the Academy has internal controls in place for ...

Condition - During our testing for Activities Allowed or Unallowed, Allowable Costs/Cost Principles, it was noted that 6 out of 6 payroll transactions selected for testing did not have evidence of review and approval. Planned Corrective Action Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: 1. We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. 2. All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested. Anticipated Completion Date: December 1, 2024 Point of Contact: Mary Ann Johnson

View Audit 329348

Finding 509689 (2024-005)

Material Weakness 2024

Cornerstone Jefferson-Douglass Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Condition - During our testing for Reporting, it was noted that 2 out of 2 reports selected for testing did not have evidence of review and approval. Planned Corrective Action: Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbur...

Condition - During our testing for Reporting, it was noted that 2 out of 2 reports selected for testing did not have evidence of review and approval. Planned Corrective Action: Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: 1. We will ensure a signature and_ date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. 2. All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested. Anticipated Completion Date: December 1, 2024 Point of Contact: Mary Ann Johnson

View Audit 329348

Finding 509688 (2024-004)

Material Weakness 2024

Cornerstone Jefferson-Douglass Academy

MI

Cash Management Subrecipient Monitoring Material Weakness § 200.303

Condition - During our testing for Cash Management, it was noted that 2 out of 2 drawdown requests selected for testing did not have evidence of review and approval. Planned Corrective Action: Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, ...

Condition - During our testing for Cash Management, it was noted that 2 out of 2 drawdown requests selected for testing did not have evidence of review and approval. Planned Corrective Action: Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: 1. We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. 2. All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested. Anticipated Completion Date: December 1, 2024 Point of Contact: Mary Ann Johnson

View Audit 329348

Finding 509679 (2024-001)

Material Weakness 2024

Marshall Public Schools

MI

Questioned Costs Procurement, Suspension & Debarment Material Weakness

2024-001 – Special Tests and Provisions – Wage Rate Requirements (repeat). U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D, 84.425U and 84.425W); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect:...

2024-001 – Special Tests and Provisions – Wage Rate Requirements (repeat). U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D, 84.425U and 84.425W); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. In addition, another contract selected for testing had the Wage Rate Requirements required provision, however, the District was unable to obtain the required certified payrolls. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bidding and/or proposal process. Responsible Person: Rebecca Jones, Superintendent and Kendra Leib, Director of Finance. Anticipated Completion Date: June 30, 2025.

View Audit 329336 Questioned Costs: $1

Finding 509667 (2024-002)

Significant Deficiency 2024

Community Link, Programs of Travelers Aid Society of Central Carolinas

NC

Period of Performance Significant Deficiency

Continuum of Care – Assistance Listing No. 14.267 Recommendation: The Organization had an expense charged to grant NC0045 that were not incurred during the grant period. We recommend that the Organization charge grant expenses based on when the expense was incurred, not when the payment was due or t...

Continuum of Care – Assistance Listing No. 14.267 Recommendation: The Organization had an expense charged to grant NC0045 that were not incurred during the grant period. We recommend that the Organization charge grant expenses based on when the expense was incurred, not when the payment was due or the grant expense was approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will make sure all electronic invoices for customer payments are created and approved within the grant term. For payments that occur during the last month of the grant term, the staff will make sure all invoices are submitted to management within the first two weeks of the month, which will give time if an invoice needs to be corrected and sent back for updating. If there is a holiday within that month, management will make sure to communicate a deadline to staff for getting invoices in so they can be approved within that month and not carried over into the next month if the holiday falls at the end of the month. Name(s) of the contact person(s) responsible for corrective action: Tameka Gunn, President and Chief Executive Officer Planned completion date for corrective action plan: March 2025

View Audit 329305

Finding 509666 (2024-001)

None 2024

Community Link, Programs of Travelers Aid Society of Central Carolinas

NC

Matching / Level of Effort / Earmarking HUD Housing Programs

Continuum of Care – Assistance Listing No. 14.267 Recommendation: The Organization has not met its matching requirement for the NC0045 grant or the NC0221 grant. The Organization has determined that these awards have become too costly to administer and is now in discussions with HUD regarding the o...

Continuum of Care – Assistance Listing No. 14.267 Recommendation: The Organization has not met its matching requirement for the NC0045 grant or the NC0221 grant. The Organization has determined that these awards have become too costly to administer and is now in discussions with HUD regarding the objective of transferring these award programs to another entity. We recommend that the Organization continue these discussions with HUD in order to end its responsibilities for award programs that it has determined it is unable to comply with. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue working with HUD to transfer these award programs to another entity that has more capacity of complying with all requirements. As of July 2024, grant NC0045 was transferred to Brick Capital. The Organization is continuing to work with HUD to transfer the NC0221 grant. Name(s) of the contact person(s) responsible for corrective action: Tameka Gunn, President and Chief Executive Officer Planned completion date for corrective action plan: March 2025

View Audit 329305

Finding 509665 (2024-003)

Significant Deficiency 2024

Community Link, Programs of Travelers Aid Society of Central Carolinas

NC

Period of Performance Significant Deficiency

Continuum of Care – Assistance Listing No. 14.267 Recommendation: In testing of rent reasonableness, we noted that rent reasonableness is performed when a client enters the program, but is not updated annually. We recommend that management implements a policy to review rent reasonableness on an ann...

Continuum of Care – Assistance Listing No. 14.267 Recommendation: In testing of rent reasonableness, we noted that rent reasonableness is performed when a client enters the program, but is not updated annually. We recommend that management implements a policy to review rent reasonableness on an annual basis at a minimum. We also recommend performing a rent reasonableness assessment if rental rates charged for the same unit are increased. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Community Link will update the policy and procedure manual to add that rent reasonable will be completed annually for customers in CoC programs and when rental increases are assessed by the Property provider. Currently, staff are in communication with property providers when an increase is assessed, so the increased rents stay within the FMR for the area. Name(s) of the contact person(s) responsible for corrective action: Tameka Gunn, President and Chief Executive Officer Planned completion date for corrective action plan: March 2025

View Audit 329305

Finding 509659 (2024-001)

Significant Deficiency 2024

Austin Public Schools

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, and 10.559 – Suspension & Debarment Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement...

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, and 10.559 – Suspension & Debarment Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Food Service Director will search the Sam.Gov website before contracting with vendors for $25,000 and over, in the future to verify the entity is not suspended or debarred. Name(s) of the contact person(s) responsible for corrective action: Todd Lechtenberg, Executive Director of Finance & Operations Planned completion date for corrective action plan: June 30, 2025

View Audit 329290

Finding 509648 (2024-002)

Significant Deficiency 2024

Montgomery County Chamber of Commerce, Inc.

MD

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Views of Responsible Officials: MCCC and Affiliate have implemented a system through their payroll processor beginning the payroll cycle of 9/23/24 to 10/06/24. This includes notification to the manager’s that their staff’s timesheet has been submitted which requires their approval in iSolve. The un...

Views of Responsible Officials: MCCC and Affiliate have implemented a system through their payroll processor beginning the payroll cycle of 9/23/24 to 10/06/24. This includes notification to the manager’s that their staff’s timesheet has been submitted which requires their approval in iSolve. The unapproved payroll register issues resulted from a transition in staff. Starting November 2023, the issue has been resolved.

View Audit 329265

Finding 509647 (2024-001)

Significant Deficiency 2024

Montgomery County Chamber of Commerce, Inc.

MD

Procurement, Suspension & Debarment § 200.320

Views of Responsible Officials: MCCC and Affiliate used the vendor historically and previously got an approval. They are currently in contact with their GOTR to get the approval in writing for the current grant period.

View Audit 329265

Finding 509646 (2024-001)

None 2024

Genesis II Apartments, Inc. 054-Ee081-Wah

SC

HUD Housing Programs Reporting

GENESIS II APARTMENTS, INC. Mullins, South Carolina CORRECTIVE ACTION PLAN November 6, 2024 U. S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Genesis II Apartments,...

GENESIS II APARTMENTS, INC. Mullins, South Carolina CORRECTIVE ACTION PLAN November 6, 2024 U. S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Genesis II Apartments, Inc., HUD Project No. 054-EE081-WAH, respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended June 30, 2024 The findings from the Schedule of Findings and Questioned Costs for the year ended June 30, 2024 are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024-001: U.S. Department of Housing and Urban Development, Supportive Housing for the Elderly (Section 202), Assistance Listing #14.157 Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due date. Action Taken: We agree with Finding 2024-001 described in the accompanying schedule of findings and questioned costs. The management company will ensure the annual financial statements are submitted once the audits are back on track with the scheduled due dates. If HUD has questions regarding this plan, please call (803) 808-3966. Sincerely yours, Reese Quick, President Southern Development Management Company, Inc.

View Audit 329247

Finding 509644 (2024-002)

Significant Deficiency 2024

Rose State College

OK

Matching / Level of Effort / Earmarking Eligibility

Recommendation: We recommend that management ensures policies and procedures are in place to verify college eligibility for matching fund requirements and to confirm that waivers are obtained in future years. Management Response: Management concurs with the finding. It was assumed the college would ...

Recommendation: We recommend that management ensures policies and procedures are in place to verify college eligibility for matching fund requirements and to confirm that waivers are obtained in future years. Management Response: Management concurs with the finding. It was assumed the college would be auto-designated as an eligible institution based on Integrated Postsecondary Education Data System (IPEDS) data. New procedures have been implemented. The college will submit the Title III/V application annually regardless of the IPEDS status.

View Audit 329240

Finding 509643 (2024-001)

Significant Deficiency 2024

Rose State College

OK

Reporting

Recommendation: We recommend that management ensures policies and procedures are in place to complete all reporting requirements and ensure completed within required time frames. Management Response: Management concurs with the finding. The 4th quarter – 2023 report should have been the final report...

Recommendation: We recommend that management ensures policies and procedures are in place to complete all reporting requirements and ensure completed within required time frames. Management Response: Management concurs with the finding. The 4th quarter – 2023 report should have been the final report. A check box, indicating final reporting, was inadvertently missed. The quarterly HEERF reports have been updated and posted to the Rose State College website.

View Audit 329240

Finding 509642 (2024-001)

Significant Deficiency 2024

Susquehanna University

PA

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

Management agrees with the finding and the recommendations made by the auditor. Over the next thirty days Management will analyze the enrollment reporting control environment including (but not limited to) how enrollment status effective dates, for students who withdrawal after the completion of the...

Management agrees with the finding and the recommendations made by the auditor. Over the next thirty days Management will analyze the enrollment reporting control environment including (but not limited to) how enrollment status effective dates, for students who withdrawal after the completion of the semester, are identified and accounted for by Management. Within forty-five days, Management will implement enhanced enrollment reporting processes to ensure accurate and timely enrollment statuses are reported to NSLDS in compliance with federal regulations.

View Audit 329238

Finding 509641 (2024-001)

None 2024

Phillipsburg School District

NJ

Cash Management School Nutrition Programs Equipment & Real Property Management

To allocate direct cafeteria overhead costs and plan capital equipment purchases for cafeteria equipment to enhance delivery of student meals which will ensure reduction of net cash resources so as to not exceed three months of expenditures. In addition to the current mechanisms in place to utilize...

To allocate direct cafeteria overhead costs and plan capital equipment purchases for cafeteria equipment to enhance delivery of student meals which will ensure reduction of net cash resources so as to not exceed three months of expenditures. In addition to the current mechanisms in place to utilize net cash resources, a formula was obtained and will be used to ensure the correct amount is spent. During the 23-24 school year, the district received additional covid related funding which also contributed to excess net cash resources.

View Audit 329235

Finding 509611 (2024-003)

Significant Deficiency 2024

Borger Junior College District

TX

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The College agrees that Enrollment Reporting should be submitted in a timely manner. The College has been actively working with the new SIS to ensure the ability to produce the reports and has currently submitted reports through the Fall 2023 term. The College anticipates completion of reports throu...

The College agrees that Enrollment Reporting should be submitted in a timely manner. The College has been actively working with the new SIS to ensure the ability to produce the reports and has currently submitted reports through the Fall 2023 term. The College anticipates completion of reports through the Fall 2024 term by the end of December, resulting in compliance with this requirement.

View Audit 329185

Finding 509610 (2024-006)

Significant Deficiency 2024

Concordia University, St. Paul

MN

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Assistance Cluster– 84.038 – Federal Perkins Loans Recommendation: We recommend that the University implement a procedure with the third-party servicer to ensure that its Title IV compliance report is completed in a timely manner so that the University can perform the necessary due...

Student Financial Assistance Cluster– 84.038 – Federal Perkins Loans Recommendation: We recommend that the University implement a procedure with the third-party servicer to ensure that its Title IV compliance report is completed in a timely manner so that the University can perform the necessary due diligence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For 22-23, the third-party servicer provided the compliance report in March 2024. For 23-24, the third-party servicer states the report should be available by the end of December 2024. Name(s) of the contact person(s) responsible for corrective action: Michael Dorner Planned completion date for corrective action plan: Already in place

View Audit 329180

Finding 509609 (2024-005)

Significant Deficiency 2024

Concordia University, St. Paul

MN

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University review its current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded with...

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University review its current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An internal tracker has been created for the entire team to report why a credit balance is not released to the student; and to monitor what steps are still needed to take to clear and release the credit balance. This will allow staff and the Financial Aid Director to quickly assist when staff is unexpectedly out of the office and connect with the necessary departments. Name(s) of the contact person(s) responsible for corrective action: Amanda McCaughan Planned completion date for a corrective action plan: Put into place November 2024

View Audit 329180 Questioned Costs: $1

Finding 509603 (2024-004)

Significant Deficiency 2024

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University review its current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded with...

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University review its current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An internal tracker has been created for the entire team to report why a credit balance is not released to the student; and to monitor what steps are still needed to take to clear and release the credit balance. This will allow staff and the Financial Aid Director to quickly assist when staff is unexpectedly out of the office and connect with the necessary departments. Name(s) of the contact person(s) responsible for corrective action: Amanda McCaughan Planned completion date for a corrective action plan: Put into place November 2024

View Audit 329180 Questioned Costs: $1

Corrective Action Plans

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