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Corrective Action Plans

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Finding 504796 (2024-001)
Significant Deficiency 2024
Habitat for Humanity of the Charlotte Region, Inc. and Subsidiaries
NC
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
Habitat for Humanity of the Charlotte Region (HCR) verifies suspension and debarment status through SAM.gov. This was an isolated incident. Of the 19 items reviewed, only one verification was not completed. This specific contractor self-certified that they were not suspended or debarred from workin...
Habitat for Humanity of the Charlotte Region (HCR) verifies suspension and debarment status through SAM.gov. This was an isolated incident. Of the 19 items reviewed, only one verification was not completed. This specific contractor self-certified that they were not suspended or debarred from working on government contracts before the contract was awarded. The ARPA contract that governs this grant allows contractor self-certification to meet compliance requirements. The validation was not done prior to grant award, but it was subsequently validated on SAM.gov that the contractor is not debarred or suspended. We are updating our process documentation to ensure that verification of self-certification is completed prior to contract award.
View Audit 327465
Lss Housing Jamestown, Inc.
ND
Questioned Costs HUD Housing Programs Special Tests & Provisions
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema,...
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema, Asset Management Director Corrective Action Plan: Management has requested approval from HUD to waive the deposit requirement due to insufficient cash flow from operations. Anticipated Completion Date: October 2024
View Audit 327440 Questioned Costs: $1
Mount Prospect School District 57
IL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Management agrees with this finding. Management is in the process of implementing a more thorough review of the claim reports to ensure proper cutoff is maintained.
Management agrees with this finding. Management is in the process of implementing a more thorough review of the claim reports to ensure proper cutoff is maintained.
View Audit 327428 Questioned Costs: $1
Finding 504785 (2024-005)
Material Weakness 2024
Clintondale Community Schools
MI
Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
SEE CORRECTIVE ACTION PLAN IN AUDIT
SEE CORRECTIVE ACTION PLAN IN AUDIT
View Audit 327421 Questioned Costs: $1
Finding 504784 (2024-004)
Significant Deficiency 2024
Clintondale Community Schools
MI
Questioned Costs
SEE CORRECTIVE ACTION PLAN IN AUDIT
SEE CORRECTIVE ACTION PLAN IN AUDIT
View Audit 327421 Questioned Costs: $1
Finding 504783 (2024-003)
Material Weakness 2024
Clintondale Community Schools
MI
Questioned Costs Cash Management
SEE CORRECTIVE ACTION PLAN IN AUDIT
SEE CORRECTIVE ACTION PLAN IN AUDIT
View Audit 327421 Questioned Costs: $1
University of Cincinnati
OH
Questioned Costs Allowable Costs / Cost Principles
Finding Number: 2024-002 Condition: Through an internal audit review, the University identified costs charged to this program that were determined to be unallowable or questionable. Planned Corrective Action: The university’s Internal Audit department identified the noncompliance referenced in th...
Finding Number: 2024-002 Condition: Through an internal audit review, the University identified costs charged to this program that were determined to be unallowable or questionable. Planned Corrective Action: The university’s Internal Audit department identified the noncompliance referenced in this finding. The university promptly informed the sponsor and provided refunds for the inappropriate charges. Staff involved in these improper actions were disciplined up to and including termination. Current staff have been counseled and provided additional training. The University has also instituted an additional review step for all large dollar projects and provides central support for the administration of large grants as needed. Contact person responsible for corrective action: Patrick Clark Anticipated Completion Date: N/A, as actions to correct this issue were taken prior to this audit
View Audit 327409 Questioned Costs: $1
Finding 504777 (2024-001)
Significant Deficiency 2024
University of Cincinnati
OH
Allowable Costs / Cost Principles § 200.344
Finding Number: 2024-001 Condition: The University did not complete full grant closeout procedures in a timely manner for 10 out of 25 grants that were tested with a period of performance that ended in the year ended June 30, 2024. For 2 of those 10, there was not an independent review of the close...
Finding Number: 2024-001 Condition: The University did not complete full grant closeout procedures in a timely manner for 10 out of 25 grants that were tested with a period of performance that ended in the year ended June 30, 2024. For 2 of those 10, there was not an independent review of the closeout checklist performed. Planned Corrective Action: SRS Accounting works closely with the departments on grant closeouts. Although a checklist was not signed by a supervisor, many of these awards had departmental agreement of final expenses. In two cases, the award was fully spent. System restrictions prevent spending 90 days after the grant end date. Due to department and system controls, no unallowable costs were reported on any award. SRS accounting will provide further award closeout training to its team members. Additionally, SRS Accounting added a supervisory team member, which will help mitigate this situation going forward. Contact person responsible for corrective action: John Ungruhe Anticipated Completion Date: 03/01/2025
View Audit 327409
Wayland Baptist University
TX
Student Financial Aid Matching / Level of Effort / Earmarking
Documentation of Reconciliations Recommendation: We recommend the University explore options to make the year-to-date reconciliations and documentation of student Pell and Direct Loans more efficient. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Co...
Documentation of Reconciliations Recommendation: We recommend the University explore options to make the year-to-date reconciliations and documentation of student Pell and Direct Loans more efficient. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting have provided in-house training to all pertinent financial aid staff on monthly reconciliation procedures. Progress has been made importing the monthly Pell SAS file to WBU’s financial aid system, PowerFAIDS. Work will continue on importing the Direct Loan SAS file into PowerFAIDS. Person Responsible for Corrective Action Plan: Robert Hamilton, Executive Director of Financial Aid and Brooke Tyler, Assistant Director of Compliance & Reporting Anticipated Date of Completion: December 15, 2024.
View Audit 327385
Wayland Baptist University
TX
Gramm-Leach-Bliley Act (GLBA) Compliance Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Planned Corrective Action: Wayland Baptist University will implem...
Gramm-Leach-Bliley Act (GLBA) Compliance Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Planned Corrective Action: Wayland Baptist University will implement multi-factor authentication (MFA) in alignment with Center for Internet Security (CIS) Control 6 for all externally exposed applications, including PowerFAIDS NetPartner. We will mitigate risk for internal-only applications by enabling MFA where available and authorizing access to vulnerable applications only from our Single Sign On (SSO) and MFA portals when available. For systems where MFA cannot be enabled, the University will implement a process to document the exception with a plan to bring the system into compliance. The University will review current policies related to data deletion and make necessary changes to the policy to adhere to updated GLBA requirements. Person Responsible for Corrective Action Plan: Cagan Cummings, Chief Information Officer Anticipated Date of Completion: June 20, 2025
View Audit 327385
Wayland Baptist University
TX
Questioned Costs Internal Control / Segregation of Duties
Incorrect Pell Calculations Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will continue to provide in-house training...
Incorrect Pell Calculations Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will continue to provide in-house training to all financial aid staff to ensure proper understanding of Pell calculations. Each Summer session, the Office of Financial Aid will request weekly Summer enrollment reports to audit students for Summer Pell Grant eligibility. Person Responsible for Corrective Action Plan: Robert Hamilton, Executive Director of Financial Aid and Brooke Tyler, Assistant Director of Compliance & Reporting Anticipated Date of Completion: May 31, 2025
View Audit 327385 Questioned Costs: $1
Finding 504766 (2024-002)
Significant Deficiency 2024
Wayland Baptist University
TX
Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties
2024-002 Return of Title IV (R2T4) Calculations Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting wil...
2024-002 Return of Title IV (R2T4) Calculations Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will provide regular in-house R2T4 training specific to WBU for all financial aid staff. All financial aid staff responsible for R2T4 will be required to complete pertinent training provided by FSA and purchased through NASFAA. Person Responsible for Corrective Action Plan: Robert Hamilton, Executive Director of Financial Aid and Brooke Tyler, Assistant Director of Compliance & Reporting Anticipated Date of Completion: December 15, 2024.
View Audit 327385
Finding 504764 (2024-001)
Significant Deficiency 2024
Wayland Baptist University
TX
Reporting Student Financial Aid Eligibility
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Recommendation: We recommend the University work with the third-party to determine why the data is not transferring correctly to NSLDS. We further recommend the University complete spot checks of enrollment statuses to NSLDS...
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Recommendation: We recommend the University work with the third-party to determine why the data is not transferring correctly to NSLDS. We further recommend the University complete spot checks of enrollment statuses to NSLDS, particularly for those students who withdrew. Planned Corrective Action: An internal SSRS report for official and unofficial withdrawals which accurately reflects withdrawn students remains available to the WBU offices of Financial Aid and the Registrar for verification as part of the planned corrective action. The custom NSC reporting tool(s) will continue to be updated to make sure the correct combination of fields and corresponding data sources are reported as accurately as possible. WBU will continue to work with NSC to mitigate issues related to data not transferring correctly between NSC and NSLDS. § A field-by-field analysis plus any needed corrections to the queries will be performed. • By default, term “W” withdrawals are reconsidered by the updated tool each time a report is generated for NSC. • Some date fields have been corrected that were previously misunderstood by the custom tool’s historical authors. • Post-submission error corrections by registrar staff via NSC’s website are spot-checked by Information Technology when requested. • If certain data issues cannot be resolved satisfactorily via NSC alone, then corrective measures via NSLDS directly may be considered. • The PowerCampus 9.1.2 baseline product’s NSC reporting tool was determined to be insufficient for timely and accurate reporting to NSC with WBU’s current data on several counts. WBU has upgraded the PowerCampus system to version 9.2.3 and will continue to work towards a solution for the baseline reporting tool with the upgraded system. • Some of the recurring data updates needed before running the PC baseline tool, are still being run periodically as a source data benefit for the custom tool. Person Responsible for Corrective Action Plan: Cagan Cummings, Chief Information Officer Anticipated Date of Completion: Ongoing
View Audit 327385
Finding 504758 (2024-001)
Significant Deficiency 2024
Northwest Nazarene University
ID
Student Financial Aid Reporting Significant Deficiency
Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement wi...
Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have confirmed that both Undergraduate and Graduate processes for enrollment reporting are aligned, we reviewed the processes, and provided updated training to all employees who enter dates in our record-keeping system. We have a plan in place to provide updated and timely training for any new employees responsible for NSLDS reporting data. Name(s) of the contact person(s) responsible for corrective action: Dwight R Berreth Planned completion date for corrective action plan. August 1, 2024
View Audit 327382
Finding 504753 (2024-001)
Material Weakness 2024
Mitchell Public Schools
NE
Reporting Internal Control / Segregation of Duties
Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, management and the Board of Education should constantly be aware of the possibility that errors or fraud could occur and contin...
Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, management and the Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.
View Audit 327372
Mamou Elderly Housing Development Corp. Operating As Savoy Heights Apt
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Mamou Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...
Oversight Agency for Audit, Mamou Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2023 through March 31, 2024 The finding from the March 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(F) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Additional procedures have been implemented to ensure the correct amount of funding for replacement reserves is completed. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 327371
Finding 504751 (2024-003)
Material Weakness 2024
Housing Authority of the City of Imperial, Nebraska
NE
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Finding 2024-003 The Authority agrees with the finding and responds by stating that our project is relatively small with only one administrative staff. The Board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies a...
Finding 2024-003 The Authority agrees with the finding and responds by stating that our project is relatively small with only one administrative staff. The Board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies and accepts them.
View Audit 327370
Frederick Court Development Corporation
MA
HUD Housing Programs
The project deposited the reserve funds due in July of 2024. The project plans to expand on its cash flow forecasting and monitor actual cash flow against projections.Replacement reserve deposit will be made ii a timely fashion going forward. Anticipated comletion date : July 31,2024. Responsible ...
The project deposited the reserve funds due in July of 2024. The project plans to expand on its cash flow forecasting and monitor actual cash flow against projections.Replacement reserve deposit will be made ii a timely fashion going forward. Anticipated comletion date : July 31,2024. Responsible contact person Li Huang- Assistant Controller- First Realty Management
View Audit 327369
Finding 504708 (2024-001)
Significant Deficiency 2024
St. Vrain Valley School District Re-1j
CO
Questioned Costs Cash Management Eligibility
Action taken in response to finding: The employee responsible for eligibility processing and verification is new to the process. The employee attended all of the trainings provided by CDE prior to conducting verification. The employee misinterpreted “net wages” vs “gross wages” on the paystub, whi...
Action taken in response to finding: The employee responsible for eligibility processing and verification is new to the process. The employee attended all of the trainings provided by CDE prior to conducting verification. The employee misinterpreted “net wages” vs “gross wages” on the paystub, which led to this discrepancy. The household had listed net wages on their application this year and prior years. The student’s status was corrected and backdated to the verification response date. April and May 2024 claims are not affected by overpayment due to the student’s status having been updated before claims were sent to the state for payment. USDA disregards overpayment of reimbursement if the amount does not exceed $600 annually (Section 119c). Since the amount is not over $600, CDE is not required to collect the discrepancy. The District will move into 100% Community Eligibility Provision (CEP) for SY 2024-2025, and continuing for up to 5 consecutive years following enrollment into the provisional program. CEP does not require income application submittal, thus does not host an annual verification certification because data is received solely through Direct Certification reports provided by CDE monthly. Staff responsible for eligibility determination will continue to take the online trainings from CDE and our Nutrition Software annually as required. Name(s) of the contact person(s) responsible for corrective action: Kari Jacobs Planned completion date for corrective action plan: 5/2/2024
View Audit 327327 Questioned Costs: $1
Spoon River College District No. 534
IL
Student Financial Aid
We recognize that the incorrect enrollment status was reported to the National Student Clearinghouse for reporting to NSLDS for a graduate. We have reviewed and confirmed the process to assign the correct enrollment status for students who have graduated. In addition, we have submitted files to th...
We recognize that the incorrect enrollment status was reported to the National Student Clearinghouse for reporting to NSLDS for a graduate. We have reviewed and confirmed the process to assign the correct enrollment status for students who have graduated. In addition, we have submitted files to the Clearinghouse for our graduated students to ensure that their correct status is reported to NSLDS. To ensure accuracy moving forward, our Registrar will review a random sampling of our enrollment reporting through the National Student Clearinghouse throughout the semester and after degrees have been confirmed for each semester.
View Audit 327325
Finding 504702 (2024-006)
Material Weakness 2024
Mason Consolidated Schools
MI
School Nutrition Programs Reporting Material Weakness § 200.502 § 200.510
2CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements, which must include the total of federal awards as determined in accordance with 2 CFR 200.502. The original SEFA prepared by the School...
2CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements, which must include the total of federal awards as determined in accordance with 2 CFR 200.502. The original SEFA prepared by the School District was not complete and accurate. The School District will implement a procedure to ensure that accounting records are closed timely, internal accounts are reconciled, and appropriate workpapers are prepared to support SEFA balances. The School District will implement these procedures for the 2025 fiscal year end.
View Audit 327318
Finding 504696 (2024-004)
Significant Deficiency 2024
Village of Rantoul
IL
Reporting Allowable Costs / Cost Principles Significant Deficiency § 200.303
Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village strengthen internal controls over the review process of the annual grant reporting prior to the report submission. This review should be documented. Explanation of disagreement with aud...
Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village strengthen internal controls over the review process of the annual grant reporting prior to the report submission. This review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A procedure will be implemented for the review of the report submission including the proper documentation of the review Name of the contact person responsible for corrective action: Angela Schults, Comptroller Planned completion date for corrective action plan: 1 April 2025
View Audit 327310
Finding 504695 (2024-003)
Significant Deficiency 2024
Village of Rantoul
IL
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303
Significant Deficiency in Internal Control over Compliance (Suspension and Debarment) Recommendation: We recommend the Village carefully review federal suspension and debarment requirements for proper documentation needed. The Village should consider use of a Federal procurement checklist. Explana...
Significant Deficiency in Internal Control over Compliance (Suspension and Debarment) Recommendation: We recommend the Village carefully review federal suspension and debarment requirements for proper documentation needed. The Village should consider use of a Federal procurement checklist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village has developed a review process which satisfies the requirements for suspension and debarment per the Uniform Guidance. Staff is assigned to monitoring the need for this process and when appropriate, complete necessary procedure to document findings relative to suspension or debarment. Name of the contact person responsible for corrective action: Angela Schultz, Comptroller Planned completion date for corrective action plan: April 30, 2025
View Audit 327310
Finding 504683 (2024-001)
Material Weakness 2024
Lake Land College
IL
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting
Recommendation - The College should implement a procedure to timely complete and file the FFATA reporting required by Title 2 CFR Part 70, Subpart A. Action Taken: Based on the auditor's recommendation the College will implement a procedure to timely complete and file the FFATA reporting required by...
Recommendation - The College should implement a procedure to timely complete and file the FFATA reporting required by Title 2 CFR Part 70, Subpart A. Action Taken: Based on the auditor's recommendation the College will implement a procedure to timely complete and file the FFATA reporting required by Title 2 CFR Part 70, Subpart A.
View Audit 327282
Rhodes College
TN
Student Financial Aid Subrecipient Monitoring Special Tests & Provisions
Finding No. 2024-002 ...
Finding No. 2024-002 Recommendation: The College should develop a Title IV monitoring system to ensure timely return of funds. Management Response: The College concurs with the finding. College Corrective Plan: The Office of Financial Aid has met with the Bursars Office to develop a multi-pronged approach to track withdrawal of studens and the return of Title IV funds. The office will add to the Withdrawal Process currently implemented in WorkDay to include a confirmation funds were returned. In addition to the update in the WorkDay process, a return deadline will be stored and monitored in PowerFAIDS as a scheduled task for the Associate Director and Director of Financial Aid, to insure funds are returned and confirmed prior to thirty days of the determined withdrawal. We believe this delay in the return of funds to be an isolated issue. But the additional notification and tasks will insure that it does not happen in the future.
View Audit 327263
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