Corrective Action Plans

Finding 1164468 (2025-004)

Material Weakness 2025

City of Monroe

LA

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Corrective action plan: The City plans to implement the following procedures: Remedial Steps Financial Reconciliation and Adjustment * Quantify Questioned Costs: Immediately calculate the exact dollar amount of Federal funds improperly claimed as matching for the current grant and the previous grant...

Corrective action plan: The City plans to implement the following procedures: Remedial Steps Financial Reconciliation and Adjustment * Quantify Questioned Costs: Immediately calculate the exact dollar amount of Federal funds improperly claimed as matching for the current grant and the previous grant(s). This step should take place within 30 days of report issue date * Correct Claims/Reports: Submit necessary adjusted financial reports/claims for reimbursement to the Federal Grantor and/or pass-Through Entity for the affected grants, replacing the unallowable Federal match with an eligible, documented non-Federal match source (or repaying the Federal portion if no eligible local match is available). This step should take place within 60 days of report issue date Future Prevention Training and Certification * Mandatory Training: Conduct mandatory training for all Grant Managers on 2 CFR Part 200, Subpart D within 90 days of report issue date. Policy and Procedure Establishment *Grants Management Policy: Develop and implement a written policy requiring all grant personnel to: a) Track and document the funding source (Federal or Non-Federal) of all matching contributions, and b) Obtain senior finance sign-off on all matching documentation before submission of any reimbursement claim, confirming compliance with 2 CFR 20.306 within 12 days of report issue date. * Tracking: Improve existing tracking system to ensure expenditure is distinctly separated from all Federal costs and not cross-claimed between awards. Within 60 days of report issue date Person reponsible for corrective action: C. Morgan McCallister, PE, City Engineer Amber L. Sellers, Grant Manager Anticipated completion date: Overall within 120 of report issue date. See Correction Action Plan for milestone timeframes.

View Audit 374000

Finding 1164467 (2025-001)

Material Weakness 2025

Adrian Public Schools

MI

Procurement, Suspension & Debarment

The District will be communicating and reviewing all Federal purchases to ensure that any purchases between $10,000 and $250,000 follow Board Policy 3301A. The District mistakenly applied the State bidding threshold for Federal purchases that fell between the micro purchase threshold ($10,000) and t...

The District will be communicating and reviewing all Federal purchases to ensure that any purchases between $10,000 and $250,000 follow Board Policy 3301A. The District mistakenly applied the State bidding threshold for Federal purchases that fell between the micro purchase threshold ($10,000) and the State of MI bidding threshold ($30,512).

View Audit 373998

Finding 1164456 (2025-001)

Material Weakness 2025

Egyptian Community Unit School District No. 5

IL

Internal Control / Segregation of Duties

Finding Type: Significant Deficiency - Special Education Cluster. Name of Contact Person: Brad Misner, Superintendent. Recommendation: We recommend that the Superintendent or Grants Coordinator review the report before it is submitted to ensure that the information is being accurately reported. The ...

Finding Type: Significant Deficiency - Special Education Cluster. Name of Contact Person: Brad Misner, Superintendent. Recommendation: We recommend that the Superintendent or Grants Coordinator review the report before it is submitted to ensure that the information is being accurately reported. The review should be documented and maintained. Corrective Action: We will review the report before it is submitted to the Illinois State Board of Education to ensure accuracy. We will document our review and maintain documentation. Proposed Completion Date: Immediately.

View Audit 373974

Finding 1164453 (2025-001)

Material Weakness 2025

Independent School District No. 882

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

SUSPENSION AND DEBARMENT CORRECTIVE ACTION PLAN (CAP) Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: The District will continue to evaluate their policies and pro...

SUSPENSION AND DEBARMENT CORRECTIVE ACTION PLAN (CAP) Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: The District will continue to evaluate their policies and procedures and retain documentation of their review. Actions Planned in Response to the Finding: The District will continue to evaluate their policies and procedures and retain documentation of their review. Official Responsible for Ensuring CAP: Tina Burkholder, Director of Business Services Planned Completion Date for CAP: June 30, 2026

View Audit 373970

Finding 1164451 (2025-001)

Material Weakness 2025

Oklahoma Wesleyan University

OK

Student Financial Aid Matching / Level of Effort / Earmarking

Management agrees with the auditors’ finding and their recommendation. The NSLDS withdrawal date was updated for one of the students in question before the audit began on July 7, 2025. The withdrawal dates for the remaining four students were updated in August 2025. The student financial office will...

Management agrees with the auditors’ finding and their recommendation. The NSLDS withdrawal date was updated for one of the students in question before the audit began on July 7, 2025. The withdrawal dates for the remaining four students were updated in August 2025. The student financial office will review withdrawal dates for students who leave during the semester to ensure the dates are not changed to the last date of the semester. Anticipated Completion Date: The corrective action was completed in August 2025. Contact Person Shala LaTorraca, Director of Financial Aid 918-335-6260

View Audit 373962

Finding 1164450 (2025-003)

Material Weakness 2025

Hudson Falls Central School District

NY

Procurement, Suspension & Debarment School Nutrition Programs § 200.214

Effective July 1, 2025, The Executive Director of Business & Human Resources, Kevin J. Polunci will review and verify the eligibility of vendors that participate in Federal assistance programs on an annual basis. The District will review the eligibility of potential vendors that participate in Feder...

Effective July 1, 2025, The Executive Director of Business & Human Resources, Kevin J. Polunci will review and verify the eligibility of vendors that participate in Federal assistance programs on an annual basis. The District will review the eligibility of potential vendors that participate in Federal assistance programs and compare invoices to bidding/contracts prior to payments.

View Audit 373952

Finding 1164439 (2025-002)

Material Weakness 2025

The Community Council of Nashua, Nh, Inc. D/b/a Greater Nashua Mental Health

NH

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Management will implement a month-end close checklist or process to track when reconciliations are prepared and reviewed to aid in accurate and timely financial reporting. Responsible party: Pamela Wilson, Chief Financial Officer; (603) 889-6147 x 1533 Anticipated completion date: June 30, 2026

View Audit 373908

Finding 1164438 (2025-001)

Material Weakness 2025

Alvin Ailey Dance Foundation, Inc.

NY

Student Financial Aid

Condition The change in student status for 7 of the 7 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. The sample was not a statistically valid sample but was determined using Chapter 21 - Aud...

Condition The change in student status for 7 of the 7 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide. Corrective Action Plan The Ailey School Registrar’s Office has implemented enhanced procedures to ensure that all student status changes are reported to the National Student Loan Data System (NSLDS) within the required timelines. Staff received system training on November 18, 2025 by the Ailey’s School third party processor. and began using the portal immediately to update all future enrollment changes. The Registrar’s Office will follow a formalized reporting schedule to comply with the 60-day submission requirement and will provide confirmation of each update to the Director of Business Operations and the Finance Controller. In parallel, the Finance Office will maintain an independent tracking schedule to verify that all required reports have been submitted. With these new protocols in place, the Ailey School anticipates no findings related to enrollment reporting in FY26. Contact Persons Responsible for Corrective Action: Jennifer Quinones, Director of School Operations Blythe Koster, Registrar Patrick Piras, Coordinator Denise Fox, Finance Controller Anticipated Completion Date: November 18,2025

View Audit 373899

Finding 1164436 (2025-001)

Material Weakness 2025

Three Oaks Public School Academy

MI

Subrecipient Monitoring School Nutrition Programs Significant Deficiency

THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Y...

THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2025 Academy Contact Person: Robert Holst, Finance Director Finding 2025-001 – Significant deficiency Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. The Academy should also maintain documented reviewed records on the meal counts. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.

View Audit 373884

Finding 1164431 (2025-002)

Material Weakness 2025

Clinton Ecumenical North INC

IA

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the audi...

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the auditor to correct it.

View Audit 373871

Finding 1164429 (2025-002)

Material Weakness 2025

Clinton Ecumenical Housing INC

IA

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the audi...

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the auditor to correct it.

View Audit 373870

Finding 1164386 (2025-001)

Material Weakness 2025

The Children's Community Programs of Connecticut, Inc.

CT

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Payroll Duplicate Recommendation: CLA recommends the Organization pay back the improperly charged funds and ensure no other individuals were improperly paid and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and t...

Payroll Duplicate Recommendation: CLA recommends the Organization pay back the improperly charged funds and ensure no other individuals were improperly paid and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and taken in response to finding: Management has implemented a plan for the employee to return the funds and is working with the grantor to return the funds. Name of the contact person responsible for corrective action: Cynthia Fox Planned completion date for corrective action plan: December 31, 2025 If the United States Department of Health and Human Services has questions regarding this plan, please call Cynthia Fox at 203-786-6403 Ext. 180.

View Audit 373819 Questioned Costs: $1

Finding 1164385 (2025-002)

Material Weakness 2025

Magnolia Tree Apartments

CA

Subrecipient Monitoring

2025-002 Reportable Condition — Compliance: Condition: The Project did not make 7 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of...

2025-002 Reportable Condition — Compliance: Condition: The Project did not make 7 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: Not applicable Repeat finding: No

View Audit 373814

Finding 1164384 (2025-001)

Material Weakness 2025

Magnolia Tree Apartments

CA

Subrecipient Monitoring Internal Control / Segregation of Duties

2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: ...

2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: Not applicable Repeat finding: No

View Audit 373814

Finding 1164383 (2025-003)

Material Weakness 2025

Joshua Tree Apartments

CA

Subrecipient Monitoring

2025-003 Reportable Condition — Compliance: Condition: The Project did not make 8 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of...

2025-003 Reportable Condition — Compliance: Condition: The Project did not make 8 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: No

View Audit 373811

Finding 1164382 (2025-002)

Material Weakness 2025

Joshua Tree Apartments

CA

Subrecipient Monitoring Internal Control / Segregation of Duties

2025-002 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Tenant Security Deposit account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of ...

2025-002 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Tenant Security Deposit account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: No

View Audit 373811

Finding 1164381 (2025-001)

Material Weakness 2025

Joshua Tree Apartments

CA

Subrecipient Monitoring Internal Control / Segregation of Duties

2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: ...

2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: N

View Audit 373811

Finding 1164344 (2025-003)

Material Weakness 2025

United Way of the Battle Creek and Kalamazoo Region

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Management developed and formalized written policies covering payments, procurement, allowability of costs, compensation, and travel costs. These policies clearly outline procedures and approval processes to ensure compliance with Uniform Guidance. They address key areas such as payment processing, ...

Management developed and formalized written policies covering payments, procurement, allowability of costs, compensation, and travel costs. These policies clearly outline procedures and approval processes to ensure compliance with Uniform Guidance. They address key areas such as payment processing, procurement protocols, criteria for allowable costs on federal programs, compensation guidelines, and travel reimbursement rules, ensuring consistency and adherence to federal regulations.

View Audit 373783

Finding 1164341 (2025-002)

Material Weakness 2025

United Way of the Battle Creek and Kalamazoo Region

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

This was a finding last year. Audit findings were issued in December 2024. There was not time to implement a review process for 2025. Management has agreed upon and developed a review process. Management will implement a formal process requiring an independent review of all federal quarterly grant e...

This was a finding last year. Audit findings were issued in December 2024. There was not time to implement a review process for 2025. Management has agreed upon and developed a review process. Management will implement a formal process requiring an independent review of all federal quarterly grant expenditure reports before submission. The designated reviewer will be a senior staff member or an individual independent of the preparation and approval process. This person will have sufficient expertise in grant management and financial reporting. The reviewer will carefully verify the accuracy of the data, confirm that all expenditures are correctly categorized, ensure compliance with grant terms, and validate calculations.

View Audit 373783

Finding 1164338 (2025-002)

Material Weakness 2025

Edwardsburg Public Schools

MI

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. As a result of this condition, the District was exposed to the risk that disbursements of federal ...

Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. 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. 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. Corrective Action. The District will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025

View Audit 373782

Finding 1164333 (2025-004)

Material Weakness 2025

North Branch Public School

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Award Period: Year Ended June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We rec...

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Award Period: Year Ended June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to evaluate their policies and procedures and retain documentation of their review. Official Responsible for Ensuring CAP: Todd Tetzlaff, Director of Finance and Human Resources. Planned Completion Date for CAP: June 30, 2026.

View Audit 373780

Finding 1164329 (2025-002)

Material Weakness 2025

Area Housing Commission

FL

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Finding 2025-002 - Accounting Controls - capital Fund Grant Management (Cash Management)-ALN 14.872 Public Housing capital Fund - Noncompliance and Significant Deficiency Corrective Action Plan: AHC has assigned two Senior Managers with eloccs secure system) access. Person Responsible: Shlrley Hende...

Finding 2025-002 - Accounting Controls - capital Fund Grant Management (Cash Management)-ALN 14.872 Public Housing capital Fund - Noncompliance and Significant Deficiency Corrective Action Plan: AHC has assigned two Senior Managers with eloccs secure system) access. Person Responsible: Shlrley Henderson, Deputy Director, Arnesha Nuniss and Abe Singh, Ex. Dir. Who is waiting for his eloccs access Anticipated Completion Date: September 10, 2025.

View Audit 373767

Finding 1164328 (2025-001)

Material Weakness 2025

Area Housing Commission

FL

Internal Control / Segregation of Duties

Finding 2025-001- Internal Control Over Maintenance lnventorvy Allowable Costs)-ALN 14.850 Public and Indian Housing - Subsidy - Noncompliance & Significant Deflclency Corrective Action Plan: Area Housing Commlssion hired a full-time lnventory Clerk and wlll be assisted by Andrew Dale, Modernization...

Finding 2025-001- Internal Control Over Maintenance lnventorvy Allowable Costs)-ALN 14.850 Public and Indian Housing - Subsidy - Noncompliance & Significant Deflclency Corrective Action Plan: Area Housing Commlssion hired a full-time lnventory Clerk and wlll be assisted by Andrew Dale, Modernization Coordinator and Abe Singh, Ex. Dir., address the Maintenance lnvntory. Person Responsible: Shavon Harris, lnventory Clerk, Andrew Dale, Modemlxatlon Coordinator, and Abe Sing, Ex. Dir. Anticipated Completion Date: Work In progress completion date April 30, 2026.

View Audit 373767

Finding 1164319 (2025-002)

Material Weakness 2025

Pine River-Backus Public Schools Independent School District No. 2174

MN

Internal Control / Segregation of Duties Reporting School Nutrition Programs

Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 - 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award...

Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 - 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award Period: July 1, 2024 - June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the District review and approve the CLiCS meals counts reports timely and before they are submitted. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will ensure that all CLiCS submissions are reviewed and approved before submission. Name of the Contact Person Responsible for Corrective Action Plan: Jolene Bengtson, Business Manager Planned Completion Date for Corrective Action Plan: June 30, 2026

View Audit 373743

Finding 1164315 (2025-001)

Material Weakness 2025

Union College

KY

Questioned Costs Student Financial Aid Special Tests & Provisions

2025-001 - Student Financial Assistance Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work-Study Program (c) Federal Perkins Loan (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education Grants (...

2025-001 - Student Financial Assistance Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work-Study Program (c) Federal Perkins Loan (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 - Year Ended June 30, 2025 Criteria: 34 CFR 668.162 (d) states: Under the heightened cash monitoring payment method, an institution must credit a student’s ledger account for the amount of Title IV, HEA program funds that the student or parent is eligible to receive, and pay the amount of any credit balance due before the institution submits a request for funds. Condition: We tested 40 students and credit balances were not paid in a timely manner for 8 students (20%). We consider this condition to be a material weakness for the Special Tests and Provisions compliance requirement and is not a repeated finding. Statistical Sampling was not used in making sample selections. Responsible Persons: Andra Butler and Jessica Justice Corrective Action Plan: Management agrees with the finding. Management has already implemented corrective actions to ensure that credit balances caused by federal funds are refunded prior to those federal funds being requested by the University. Financial Aid notifies the Business Office when all postings are complete. The Business Office then runs a disbursement roster and refunds those students with credit balances. Once the refunds have been delivered to the students, the Business Office draws in the funds per the disbursement roster totals. The disbursement roster is retained as support for the drawdown amount Implementation Date: Fall 2025

View Audit 373735 Questioned Costs: $1

Corrective Action Plans

Filters