Corrective Action Plans

Finding 1164976 (2025-004)

Material Weakness 2025

Bemidji Regional Interdistrict Council No. 998

MN

Reporting Internal Control / Segregation of Duties

1. Correcting Plan The Council will implement an internal control policy to ensure that all reporting is filed timely. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae ...

1. Correcting Plan The Council will implement an internal control policy to ensure that all reporting is filed timely. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae Donaghue, is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP updates to the Board of Education, on an annual basis.

View Audit 374947

Finding 1164970 (2025-003)

Material Weakness 2025

Bemidji Regional Interdistrict Council No. 998

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

1. Correcting Plan Council will review and update internal control policies and procedures over cash disbursements. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae Don...

1. Correcting Plan Council will review and update internal control policies and procedures over cash disbursements. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae Donaghue, is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Director will monitor completion of the CAP.

View Audit 374947

Finding 1164963 (2025-001)

Material Weakness 2025

St. Simeon II Housing Development Fund Company, Inc.

NY

Cash Management HUD Housing Programs

Management will implement measures to ensure the Organization will deopsit "Surplus Cash" as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Organization within 90 days subsequent to the end of the fiscal year.

View Audit 374934

Finding 1164934 (2025-002)

Material Weakness 2025

Ypsilanti Community Schools

MI

Cash Management Significant Deficiency Internal Control / Segregation of Duties § 200.305

Corrective Action: The Finance Director will establish clear timelines for submitting and processing payment requests to prevent any discrepancies in cash requests or disbursements. Well-defined internal procedures, including submission deadlines and approval workflows, will ensure that funds are re...

Corrective Action: The Finance Director will establish clear timelines for submitting and processing payment requests to prevent any discrepancies in cash requests or disbursements. Well-defined internal procedures, including submission deadlines and approval workflows, will ensure that funds are requested, approved, and drawn down efficiently. Ongoing monitoring of pending requests, coupled with proactive communication among team members, will further support timely financial management and minimize any risks. Responsible Person: Director of Finance

View Audit 374865

Finding 1164933 (2025-001)

Material Weakness 2025

Ypsilanti Community Schools

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action: The Finance Director and Business Office will undergo additional training with Tyler Technologies, Michigan School Business Officials, and others to optimize financial processes and transaction processing. The team will adhere to the state business calendar for timely reconciliati...

Corrective Action: The Finance Director and Business Office will undergo additional training with Tyler Technologies, Michigan School Business Officials, and others to optimize financial processes and transaction processing. The team will adhere to the state business calendar for timely reconciliations, budget amendments, and internal control reviews. Responsible Person: Director of Finance

View Audit 374865

Finding 1164928 (2025-003)

Material Weakness 2025

Ypsilanti Community Schools

MI

Internal Control / Segregation of Duties Material Weakness

Corrective Action: The Business Office will implement enhanced internal control procedures to ensure that all expenditures are accurately allocated to the appropriate program account, function, and object code. As part of this process, the Director of Finance will perform regular comparisons of actu...

Corrective Action: The Business Office will implement enhanced internal control procedures to ensure that all expenditures are accurately allocated to the appropriate program account, function, and object code. As part of this process, the Director of Finance will perform regular comparisons of actual expenditures to budgeted amounts. This review will help identify potential misstatements, detect coding errors, and ensure that financial transactions are correctly recorded in accordance with state and district accounting requirements. Responsible Person: Director of Finance and Grant Managers

View Audit 374865

Finding 1164918 (2025-004)

Material Weakness 2025

Waterford-Halfmoon Union Free School District

NY

Procurement, Suspension & Debarment School Nutrition Programs § 200.214 § 200.314 § 200.318

The District will monitor vendors to ensure they are able to accept federal monies. The District will also review all invoices relating to bids to verify correct charges. Kayla Quick, Accounts Payable Clerk. 6/30/2026

View Audit 374859

Finding 1164914 (2025-004)

Material Weakness 2025

Gloversville Enlarged School District

NY

School Nutrition Programs § 200.214

Action taken: A new secretary (A. Chittenden) was hired in February and wasn't aware this needed to take place. It was assumed that Capital Region BOCES (the district contracts food services management through them) was performing that on the district's behalf. Ms. Chittenden has been made aware tha...

Action taken: A new secretary (A. Chittenden) was hired in February and wasn't aware this needed to take place. It was assumed that Capital Region BOCES (the district contracts food services management through them) was performing that on the district's behalf. Ms. Chittenden has been made aware that this is part of her job duties. Anticipated completion date: immediately

View Audit 374852

Finding 1164910 (2025-003)

Material Weakness 2025

Gloversville Enlarged School District

NY

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.402 § 200.403

Action taken: The district is hiring an additional account clerk (N: Tonn) and the deputy treasurer (R. Heimer) will begin working with the treasurer (C. Meher) so that the treasurer can focus more closely on reporting and more of the duties of the business manager. Review of the final cost reports ...

Action taken: The district is hiring an additional account clerk (N: Tonn) and the deputy treasurer (R. Heimer) will begin working with the treasurer (C. Meher) so that the treasurer can focus more closely on reporting and more of the duties of the business manager. Review of the final cost reports is ongoing and the Comptroller's Office and/or Office of Grants Finance will be contacted once the internal audit is complete to make any necessary adjustments. This will be done by the treasurer, C. Meher. Anticipated completion date: will begin January 5, 2026 and continue throughout the school year

View Audit 374852

Finding 1164908 (2025-001)

Material Weakness 2025

Carman-Ainsworth Community Schools

MI

School Nutrition Programs

Carman-Ainsworth Community Schools submits the following corrective action plan concerning finding 2025-001 on the schedule of findings and questioned costs: 2025-001– Significant Deficiency – Noncompliance – Allowable Costs / Payroll Plan – During the audit, we were made aware of 3 instances in whi...

Carman-Ainsworth Community Schools submits the following corrective action plan concerning finding 2025-001 on the schedule of findings and questioned costs: 2025-001– Significant Deficiency – Noncompliance – Allowable Costs / Payroll Plan – During the audit, we were made aware of 3 instances in which employees were not paid according to their actual hours worked. Due to this finding, the School District business office will review all payroll registers for each pay and match hourly employees timesheets to all registers to ensure actual hours worked are used in calculation. Timetable for Completion – Implementation for this will begin immediately upon issuance of the audit reports. Responsible Officials – Assistant Superintendent

View Audit 374848

Finding 1164895 (2025-001)

Material Weakness 2025

Arcadia Unified School District

CA

Internal Control / Segregation of Duties

In June 2025, once the District became aware that our documentation practices using PowerSchool were not acceptable, the District created a withdrawal guidance document that outlines the proper practice to withdraw a student. The District also created a guardian withdrawal form to accurately capture...

In June 2025, once the District became aware that our documentation practices using PowerSchool were not acceptable, the District created a withdrawal guidance document that outlines the proper practice to withdraw a student. The District also created a guardian withdrawal form to accurately capture the withdrawal request, as well as a staff form to document all steps taken to determine the withdrawal when a guardian cannot be located. The District also runs reports to monitor student withdrawals and documentation to identify students who have not enrolled in another CA school. These corrective actions are managed by the Office Supervisors at the elementary and middle schools and by the Registrar at Arcadia High School.

View Audit 374840

Finding 1164894 (2025-001)

Material Weakness 2025

South San Francisco Unified School District

CA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

District staff is aware of the student records requirement and will ensure this is accurate moving forward. In addition, a training has been provided to the staff at the schools to ensure they are also informed of this requirement.

View Audit 374836

Finding 1164891 (2025-002)

Material Weakness 2025

Pontiac Housing Commission

MI

HUD Housing Programs

1. Strengthen Internal Controls: Implement a second-party review process for all annual rent certifications to ensure accuracy in calculations. Develop a checklist for tenant file reviews to ensure compliance with 24 CFR section 982.516. 2. Staff Training: Provide targeted training for staff on fede...

1. Strengthen Internal Controls: Implement a second-party review process for all annual rent certifications to ensure accuracy in calculations. Develop a checklist for tenant file reviews to ensure compliance with 24 CFR section 982.516. 2. Staff Training: Provide targeted training for staff on federal eligibility requirements, income verification, and rent calculation processes. Include training on local demographics and common income sources to improve accuracy in income assessments. 3. Leverage Technology for Tenant File Management: Invest in software that automates rent calculations, tracks utility allowances, and flags discrepancies. Use electronic systems to maintain tenant files and ensure proper documentation. 4. Periodic File Audits: Conduct quarterly internal audits of tenant files to identify and correct discrepancies. Address any compliance issues promptly and report findings to HUD as required.

View Audit 374807

Finding 1164890 (2025-001)

Material Weakness 2025

National Church Residences of Bolivar, Tn D/b/a Pecan Grove

OH

HUD Housing Programs Procurement, Suspension & Debarment

Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returne...

Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely. Contact person responsible for corrective action: Sean Alexander, Vice President – Housing Accounting Completion Date: August 15, 2025

View Audit 374801

Finding 1164889 (2025-003)

Material Weakness 2025

Thames Valley Council for Community Action, Inc.

CT

Subrecipient Monitoring Reporting

Findings and Questioned Costs Finding 2025.003 – Reporting Federal Program Names: Low-Income Home Energy Assistance (LIHEAP), Social Services Block Grant (SSBG), COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Assisted Listing Numbers: 93.568, 96.667, 21.027 Recommendatio...

Findings and Questioned Costs Finding 2025.003 – Reporting Federal Program Names: Low-Income Home Energy Assistance (LIHEAP), Social Services Block Grant (SSBG), COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Assisted Listing Numbers: 93.568, 96.667, 21.027 Recommendation We recommend management review their controls process over the reporting criteria to ensure that all reports are submitted within a timely manner as required by the federal award agreements. Planned Corrective Action: TVCCA is strengthening its reporting controls through the following actions: 1. Centralized reporting calendar – A comprehensive calendar will be established to track all federal, state and other required reporting due dates. 2. Revised internal controls and workflow – The finance department will incorporate reporting signoffs which will be added into a master close checklist ensuring that all reporting has been completed timely. 3. Monitoring - Reporting progress will be monitored on a quarterly basis in association with quarter ending checklist. Name of Contact Person: Max Logan, CFO, 860-425-6506, mlogan@tvcca.org Anticipated Completion Date: March 31, 2026

View Audit 374772

Finding 1164888 (2025-004)

Material Weakness 2025

Thames Valley Council for Community Action, Inc.

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additiona...

Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additional training on period of performance requirements. Planned Corrective Action: TVCCA is strengthening its period of performance controls through the following actions: 1. Training – All employees with purchasing power will be trained on the deadlines of the grants they are responsible for. This training includes what the definition of obligation truly is, as well as allowable spend down period of their grants. Finance staff will also be trained on the timing and definitions of obligations. 2. Revised internal controls and workflow – Cutoff testing will be performed and added to the month close checklist on a quarterly basis to align with grant closing schedules. 3. Monitoring – Cutoff testing will be monitored on a quarterly basis in association with quarter ending checklist. Name of Contact Person: Max Logan, CFO, 860-425-6506, mlogan@tvcca.org Anticipated Completion Date: March 31, 2026

View Audit 374772

Finding 1164881 (2025-005)

Material Weakness 2025

School District, City of Flint

MI

Student Financial Aid Allowable Costs / Cost Principles Reporting § 200.430

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activitie...

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activities), this often necessitates the use of personnel activity reports or similar timekeeping documents to accurately allocate salaries and wages. During the audit, we found that proper personnel activity reports were not being maintained for multiple cost objective employees charged to Title IV and to the Special Education Cluster. While we were able to support that the amounts charged to the grants were reasonable, through review of the employee's Outlook calendars, daily schedules, etc., the documentation required by federal guidance was not available. We recommend that management provide training to all multiple cost objective employees on how to properly document their time and then to Implement oversite procedures requiring that those personnel activity reports be submitted to management for review on a monthly basis. Corrective Action: The District has begun training all staff and grant Directors on the proper documentation required to properly support the time and effort employees spend on various grants. In addition, the Grant Director will begin reviewing this documentation on a periodic basis, to ensure complete compliance. Contact Person Responsible for Corrective Action: Chanda Cleaves, Executive Director of Finance Completion Date: This issue will be corrected moving forward.

View Audit 374765

Finding 1164878 (2025-004)

Material Weakness 2025

School District, City of Flint

MI

Allowable Costs / Cost Principles § 200.403

Duplicate Title I Draw Condition: 2 CFR 200.403 of the Uniform Guidance mandates that only necessary, and allowable costs be drawn down off of federal grants. During the audit, we found that the prior fiscal year's accrued payroll, which was drawn off of the grant In the previous fiscal year, was dr...

Duplicate Title I Draw Condition: 2 CFR 200.403 of the Uniform Guidance mandates that only necessary, and allowable costs be drawn down off of federal grants. During the audit, we found that the prior fiscal year's accrued payroll, which was drawn off of the grant In the previous fiscal year, was drawn off of the grant a second time in the current fiscal year, creating questioned costs of $53,509. We recommend that management implement procedures to ensure that all accruals charged to federal grants are properly reversed in the subsequent fiscal year to ensure that duplicate draws on those same expenses are not made. Corrective Action: The District understands what happened and will work on developing procedures to prevent such duplicate draws do not occur in the future. Contact Person Responsible for Corrective Action: Chanda Cleaves, Executive Director of Finance Completion Date: This issue will be corrected moving forward.

View Audit 374765

Finding 1164877 (2025-002)

Material Weakness 2025

Maria L. Varisco-Rogers Charter School

NJ

Student Financial Aid Cash Management Internal Control / Segregation of Duties

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure bu...

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure budgeted amounts and carryover funds are properly recorded throughout the fiscal year.

View Audit 374759

Finding 1164876 (2025-004)

Material Weakness 2025

Cedar Grove-Belgium Area School District

WI

Procurement, Suspension & Debarment § 200.320

There is no disagreement with the finding. Management will review policies in alignment with minimum Uniform Grant Guidance procurement thresholds and District documentation of internal controls related to policy.

View Audit 374740

Finding 1164874 (2025-001)

Material Weakness 2025

Plainwell Commiunity Schools

MI

Procurement, Suspension & Debarment

Corrective Action Plan Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Plainwell Community Schools Single Audit report for the year ended June 30, 2025, and corrective actions to be completed. 2025-001 – Procurement, ...

Corrective Action Plan Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Plainwell Community Schools Single Audit report for the year ended June 30, 2025, and corrective actions to be completed. 2025-001 – Procurement, Suspension and Debarment Auditor Description of Condition and Effect. The District indicated that they not have been completing suspension and debarment checks on District vendors. The District also indicated that they did obtain of quotes for a purchase over the micropurchase threshold but less than the small purchase threshold. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. The District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Auditor Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. We also recommend that the District obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Corrective Action. The District will review vendors with over $25,000 spent in federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. The District will also obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Responsible Person. Melissa Gelbaugh, Finance Director Anticipated Completion Date. June 30, 2026

View Audit 374728

Finding 1164859 (2025-001)

Material Weakness 2025

City of Parchment

MI

Reporting Internal Control / Segregation of Duties

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs i...

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation.

View Audit 374715

Finding 1164858 (2025-002)

Material Weakness 2025

City of Parchment

MI

Procurement, Suspension & Debarment

Management will draft an updated procurement policy to comply with the requirements of the Uniform Guidance.

View Audit 374715

Finding 1164857 (2025-003)

Material Weakness 2025

Dodge City Community College

KS

Student Financial Aid

Condition: During our review of the return of Title IV funds, we noted that there were 4 students in the fall that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, t...

Condition: During our review of the return of Title IV funds, we noted that there were 4 students in the fall that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have the fall end of term submission set timely. Effect: Funds required to be sent back to the Department of Education are late. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year and the fall term was the first time submitting the end of term report. Spring submissions were all timely. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that submissions dates are pre-determined and verified that they will be timely. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds. In addition, they have changed submission dates to avoid issues in the future.

View Audit 374710

Finding 1164853 (2025-002)

Material Weakness 2025

Dodge City Community College

KS

Student Financial Aid Reporting

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester...

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: All withdrawn students tested were reported accurately, but there were a few fall students that were not submitted timely. Spring students tested were timely. The new Director came on in at the end of the June 30, 2024 year and worked to correct the reporting. The fall period was the first time through the submission, but by Spring, no issues remained. Recommendation: The College has moved up the initial reporting date after semester the semester ends to correct the timeliness issue. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS agree with this finding and have already taken steps to ensure timely reporting in the future.

View Audit 374710

Corrective Action Plans

Filters