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Corrective Action Plans

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Finding 1164309 (2025-001)
Material Weakness 2025
Kansas Health Science Center, Inc.
IL
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking § 200.303
Corrective Action Plan – Kansas Health Science University Identifying Number: 2025-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other ...
Corrective Action Plan – Kansas Health Science University Identifying Number: 2025-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Federal Perkins Loan program funds, that an institution does not disburse to students within the required timeframe. Institutions must return any amount of excess cash over the one-percent tolerance and any remaining cash after the seven-day tolerance period. Finding: Kansas Health Science University (KHSU) had one instance of excess cash for the Federal Direct Student Loan program. During cash management testing, excess cash balances ranging from $94,646 to $190,735 were identified for the period March 21, 2025, to April 5, 2025. These balances exceeded the one-percent tolerance of prior year drawdowns and were not returned within the required seven-day period. Summary: KHSU identified one instance of excess cash due to delays in returning unused funds. The issue arose because records transmitted to the Common Origination and Disbursement (COD) system were rejected, which prevented the Cash Funding Ledger (CFL) from accurately reflecting a balance owed through G5/G6. Once the rejected records were identified, the Financial Aid OƯice promptly reconciled and corrected them in COD, enabling the CFL levels to reflect the correct balance and allowing the return of excess cash through G5/G6. Corrective Action Planned or Taken: To prevent recurrence of this issue, the Financial Aid Office will implement a proactive measure: - If a similar technical issue is identified in the future, a temporary refund will be initiated in G5/G6 while reconciliation is underway. Once the actual refund amount is confirmed, the final adjustment will be made accordingly. Contact Person: Michelle Miller, Senior Vice President of Enrollment Management mmiller10@tcsedsystem.edu Anticipated Completion Date: September 30, 2025
View Audit 373732
Finding 1164308 (2025-003)
Material Weakness 2025
Calvary University
MO
Student Financial Aid
Management agrees with the auditors’ finding and their recommendation. The CFO will request a waiver for the 2025-2026 school year. Contact Person: Tasha Young, CFO 816-425-6151
Management agrees with the auditors’ finding and their recommendation. The CFO will request a waiver for the 2025-2026 school year. Contact Person: Tasha Young, CFO 816-425-6151
View Audit 373721
Finding 1164307 (2025-002)
Material Weakness 2025
Calvary University
MO
Questioned Costs Student Financial Aid
Management agrees with the auditors’ finding and their recommendation. The CFO is working with the TPA to recalculate the R2T4s. The necessary changes detailed in the Possible Asserted Effect section were made in November 2025. Anticipated Completion Date: The corrective action will be completed by ...
Management agrees with the auditors’ finding and their recommendation. The CFO is working with the TPA to recalculate the R2T4s. The necessary changes detailed in the Possible Asserted Effect section were made in November 2025. Anticipated Completion Date: The corrective action will be completed by November 30, 2025. Contact Person: Tasha Young, CFO 816-425-6151
View Audit 373721 Questioned Costs: $1
Finding 1164305 (2025-001)
Material Weakness 2025
Calvary University
MO
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Management agrees with the auditors’ finding and their recommendation. The CFO has worked with the registrar and other University personnel to file the NSLDS reports. Eventually, the CFO updated enrollment status manually. A report was filed in July 2025. Going forward, the NSLDS enrollment status r...
Management agrees with the auditors’ finding and their recommendation. The CFO has worked with the registrar and other University personnel to file the NSLDS reports. Eventually, the CFO updated enrollment status manually. A report was filed in July 2025. Going forward, the NSLDS enrollment status roster reports will be filed timely. If there is a technology issues, enrollment status changes will be input manually by University personnel. Anticipated Completion Date: The corrective action was completed in July 2025. Contact Person: Tasha Young, CFO 816-425-6151
View Audit 373721
Finding 1164304 (2025-001)
Material Weakness 2025
Rivier University
NH
Procurement, Suspension & Debarment
The Controller will revise current processes to include documented review of employees against SAM prior to expending against federal awards. Updated procedures will be documented and Controller’s office staff will be trained on the new procedures. Responsible Party: Steven Perrotta Vice President f...
The Controller will revise current processes to include documented review of employees against SAM prior to expending against federal awards. Updated procedures will be documented and Controller’s office staff will be trained on the new procedures. Responsible Party: Steven Perrotta Vice President for Finance and Administration Phone: (603) 897-8501 Anticipated Completion Date: December 31, 2025
View Audit 373716
Finding 1164291 (2025-002)
Material Weakness 2025
Moraine Valley Community College District Number 524
IL
Matching / Level of Effort / Earmarking Student Financial Aid § 200.303
Corrective Action Planned: The Financial Aid department will distribute an email to the relevant departments upon completion of each financial aid transmittal process, prompting the Information Technology (IT) department to generate direct loan disbursement notifications via email. After emails are ...
Corrective Action Planned: The Financial Aid department will distribute an email to the relevant departments upon completion of each financial aid transmittal process, prompting the Information Technology (IT) department to generate direct loan disbursement notifications via email. After emails are distributed, IT will provide Financial Aid with a report of the notifications sent. The Financial Aid Director or Assistant Director will review and compare the data from the IT notifications report to the financial aid disbursement records to ensure accuracy and completeness. Anticipated Completion Date: June 30, 2026 Responsible Person: Tasha Campbell, Director of Financial Aid campbellt68@morainevalley.edu
View Audit 373670
Finding 1164289 (2025-001)
Material Weakness 2025
Moraine Valley Community College District Number 524
IL
Student Financial Aid Matching / Level of Effort / Earmarking § 200.303
Corrective Action Planned: Responsibility for reporting has been reassigned to a senior staff member. A secondary review process has been established, requiring managerial verification before submission. Additionally, monthly reconciliations will be conducted to ensure that all status changes are re...
Corrective Action Planned: Responsibility for reporting has been reassigned to a senior staff member. A secondary review process has been established, requiring managerial verification before submission. Additionally, monthly reconciliations will be conducted to ensure that all status changes are reported accurately and within the required timelines. Timeline: Reassignment of reporting responsibility: Effective immediately. Establishment of secondary review and reconciliation procedures: Within 30 days. Monthly reconciliation review: No later than November 30, 2025. Anticipated Completion Date: June 30, 2026 Responsible Person: Tasha Campbell, Director of Financial Aid campbellt68@morainevalley.edu
View Audit 373670
Finding 1164276 (2025-001)
Material Weakness 2025
The Master's University & Seminary and Subsidiary
CA
Questioned Costs Student Financial Aid
2025-001 Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The current process for completing the Return of Title IV aid is to have the Title IV counselor review and complete the calculation. Then send it to the Director of Financial aid for final review. We have imp...
2025-001 Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The current process for completing the Return of Title IV aid is to have the Title IV counselor review and complete the calculation. Then send it to the Director of Financial aid for final review. We have implemented an internal control as of 09/01/2025, that at the close of every month the Office of Financial Aid verifies with registrar’s office that we have been notified of all withdrawn students to ensure that the process has been completed within the 45 days. The misunderstanding with the 49% exemption has been clearly understood, and proper execution of that rule will be implemented. Person Responsible for Corrective Action Plan: Kenneth Piester, Director of Financial Aid Anticipated Date of Completion: 09/01/2025
View Audit 373666 Questioned Costs: $1
Finding 1164274 (2025-004)
Material Weakness 2025
Independent School District #116
MN
School Nutrition Programs Subrecipient Monitoring Cash Management
Finding 2025-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...
Finding 2025-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.
View Audit 373658
Finding 1164271 (2025-004)
Material Weakness 2025
Isd #2149 Minnewaska Public Schools
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.582, and 10.555 Federal Award Identification Number and Year: 1-2149-000, 2025 Pass-Through Agency: Minnesota Department of Education P...
Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.582, and 10.555 Federal Award Identification Number and Year: 1-2149-000, 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2149-000 Award Period: June 30, 2025 Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the District design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will continue to work at ensuring there is a second person to review applications. Name of the Contact Person Responsible for Corrective Action Plan: Drew Olsonawski, Director of Business Services Planned Completion Date for Corrective Action Plan: June 30, 2026
View Audit 373624
Finding 1164260 (2025-001)
Material Weakness 2025
Lake Villa Community Consolidated School District No. 41
IL
Finding No.: 2025-001 Condition: It was noted that the District did not complete the documentation of personnel expenses. Plan: Management will implement procedures to ensure that the documentation of personnel expenses is completed. Anticipated Date of Completion: 6/30/2026 Name of Contact Person: ...
Finding No.: 2025-001 Condition: It was noted that the District did not complete the documentation of personnel expenses. Plan: Management will implement procedures to ensure that the documentation of personnel expenses is completed. Anticipated Date of Completion: 6/30/2026 Name of Contact Person: Anna Kasprzyk, Business Manager/CSBO Management Response: N/A
View Audit 373566
Finding 1164225 (2025-002)
Material Weakness 2025
Stillwater Central School District
NY
Procurement, Suspension & Debarment School Nutrition Programs § 200.214 § 200.314 § 200.318
CAP: The District will establish processes and procedures to ensure compliance with executive orders 12549 and 12689, and 2 CFR Part 180 regarding disbarred vendors. Date: June 30, 2025 Who: Michael Cavanaugh, Business Administrator
CAP: The District will establish processes and procedures to ensure compliance with executive orders 12549 and 12689, and 2 CFR Part 180 regarding disbarred vendors. Date: June 30, 2025 Who: Michael Cavanaugh, Business Administrator
View Audit 373523
Finding 1164221 (2025-001)
Material Weakness 2025
Appalachian Mountain Community Health Centers
NC
Special Tests & Provisions Internal Control / Segregation of Duties
In Finding 2025-001, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended June 30, 2025. Management recognizes the importance of complying with sliding fee guidelines and the Organization’s s...
In Finding 2025-001, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended June 30, 2025. Management recognizes the importance of complying with sliding fee guidelines and the Organization’s sliding fee policy. In response to Finding 2025-001, proper training will be given to employees, and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee policy.
View Audit 373521
Finding 1164219 (2025-003)
Material Weakness 2025
Independent School District No. 001
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs
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 cont...
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: Heather Hipp, Business Manager Planned Completion Date for CAP: June 30, 2026
View Audit 373519
Finding 1164211 (2025-001)
Material Weakness 2025
Sherburne and Northern Wright Special Education Cooperative
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency
SUSPENSION AND DEBARMENT 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 Findin...
SUSPENSION AND DEBARMENT 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 Cooperative will retain documentation of their review Official Responsible for Ensuring CAP: Amy Stahlback, Controller Planned Completion Date for CAP: June 30, 2026
View Audit 373505
Finding 1164205 (2025-001)
Material Weakness 2025
Muncie Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430
Admin Offices 4301 S Cowan Rd Muncie, IN 47302 765-747-5222 office CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2025 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Progr...
Admin Offices 4301 S Cowan Rd Muncie, IN 47302 765-747-5222 office CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2025 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2025 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Significant Deficiency Context: During testing of allowable activities and costs, it was observed that the School Corporation allocated payroll and benefit expenses to the school lunch fund for the employee overseeing the food service management company. Five payroll transactions totaling $5,476 were selected for testing. For each transaction tested, the School Corporation allocated 18% of the employee’s time to the school lunch fund. Although the employee completed an annual self-certification estimating time spent on food service duties, there was no detailed time and effort log to support actual hours worked. Additionally, no internal control existed to provide a documented secondary review of the self-certification for accuracy and completeness. Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: 765-747-5222 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will no longer charge any payroll and benefit expenses to the school lunch fund. Anticipated Completion Date: July 1, 2025.
View Audit 373490 Questioned Costs: $1
Finding 1163628 (2025-002)
Material Weakness 2025
Housing Authority of the City of Imperial, Nebraska
NE
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Finding 2025-002 The Authority agrees with the finding and responds 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 ac...
Finding 2025-002 The Authority agrees with the finding and responds 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 373449
Finding 1163627 (2025-001)
Material Weakness 2025
Kleeman Village Housing Corporation, Nfp
IL
Subrecipient Monitoring Internal Control / Segregation of Duties
Kleeman Village Housing Corporation, NFP respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2025. The findings from the June 30, ...
Kleeman Village Housing Corporation, NFP respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2025. The findings from the June 30, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Financial Statement Audit: 2025 - 001 Response: Management agent and sponsor will continue to monitor financial reports and accounting information as correction is not practical.
View Audit 373443
Finding 1163625 (2025-001)
Material Weakness 2025
Unified School District No. 397
KS
Reporting Subrecipient Monitoring § 200.502
Management plans to develop proper written policies and procedures for internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance.
Management plans to develop proper written policies and procedures for internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance.
View Audit 373437
Finding 1163624 (2025-001)
Material Weakness 2025
The Meadows
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 373433
Finding 1163623 (2025-001)
Material Weakness 2025
Realife Cooperative of St. Peter
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 373430
Finding 1163620 (2025-004)
Material Weakness 2025
Capac Community Schools
MI
Questioned Costs Cash Management Student Financial Aid
SEE CORRECTIVE ACTION PLAN
SEE CORRECTIVE ACTION PLAN
View Audit 373396 Questioned Costs: $1
Finding 1163619 (2025-003)
Material Weakness 2025
Capac Community Schools
MI
Questioned Costs Cash Management Subrecipient Monitoring
SEE CORRECTIVE ACTION PLAN
SEE CORRECTIVE ACTION PLAN
View Audit 373396 Questioned Costs: $1
Finding 1163618 (2025-001)
Material Weakness 2025
Westwood Community School District
MI
Cash Management
Westwood Community Schools 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, Michigan 48912 Audit Period: Year ended June 30, 2025 District Contact Person: Jennie Li Jiang, Director of Fi...
Westwood Community Schools 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, Michigan 48912 Audit Period: Year ended June 30, 2025 District Contact Person: Jennie Li Jiang, Director of Finance and Operations The findings from the June 30, 2025 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Federal Award Findings and Question Costs Finding 2025-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should conduct a thorough review of cash drawdown procedures to ensure that drawdowns align with the expenditures incurred prior to the withdrawal of funds. Action to be taken: Management concurs with this finding and is implementing procedures to ensure compliance with cash management guidelines.
View Audit 373392
Finding 1163616 (2025-001)
Material Weakness 2025
Oklahoma Public School Resource Center INC
OK
Subrecipient Monitoring Reporting Significant Deficiency
Action to be taken in response to the finding: To ensure timely submission of all required federal grant reports, the following procedures will be implemented immediately: 1. Centralized Federal Reporting Calendar ○ All federal grant reporting deadlines will be entered into a shared compliance calen...
Action to be taken in response to the finding: To ensure timely submission of all required federal grant reports, the following procedures will be implemented immediately: 1. Centralized Federal Reporting Calendar ○ All federal grant reporting deadlines will be entered into a shared compliance calendar maintained by the grants team. ○ Reminder alerts will be scheduled for 30 days, 14 days, and 7 days before each reporting deadline.2. Assignment of Responsible Parties ○ Primary Responsible Staff: Dr. Jenny Jasper (CFO) will be responsible for preparing and submitting all federal grant reports. ○ Secondary Reviewer: Adrian Lovett (Operations Director) will review each report for accuracy and ensure that deadlines are met. ○ This dual responsibility ensures continuity in case of staff absence. 3. Internal Early Deadline Requirement ○ All federal reports must be completed and ready for review no later than five business days prior to the official deadline. ○ This internal buffer will allow time for revisions, approval, and confirmation of submission. 4. Verification and Documentation of Submission ○ Both the primary and secondary staff members will verify that the report has been successfully submitted in the federal reporting system. ○ Submission confirmations will be saved in a designated grants compliance folder as part of our official record. Management view of the finding: We recognize the importance of timely and accurate submission of all federal grant reports. The delay identified in the audit does not reflect our expectations for compliance, and we are committed to implementing corrective measures to prevent recurrence. Therefore, we do not disagree with the finding.
View Audit 373378
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