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Corrective Action Plans

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Finding 504474 (2024-002)
Significant Deficiency 2024
Bellevue Fire Control Board
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Management is in the process of drafting an updated procurement policy to comply with the requirements of the Uniform Guidance.
Management is in the process of drafting an updated procurement policy to comply with the requirements of the Uniform Guidance.
View Audit 327007
Finding 504416 (2024-008)
Significant Deficiency 2024
Shiloh Village School District #85
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission and that budgets are amended as needed. The District will take the necessary steps to reconcile the expenditure...
The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission and that budgets are amended as needed. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education and make amendments to the budget as necessary.
View Audit 326978 Questioned Costs: $1
Finding 504386 (2024-002)
Significant Deficiency 2024
Alpena Public Schools
MI
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430
Corrective Steps Taken –The School District will direct personnel to oversee the compliance of the Career and Technical Education grants and verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all...
Corrective Steps Taken –The School District will direct personnel to oversee the compliance of the Career and Technical Education grants and verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all employees paid through federal grants.
View Audit 326950
Finding 504381 (2024-001)
Significant Deficiency 2024
Alpena Public Schools
MI
Allowable Costs / Cost Principles § 200.403
Corrective Steps Taken – The District will implement the reinforcement of its internal controls. Expenditures will be verified against the MDE approved budget.
Corrective Steps Taken – The District will implement the reinforcement of its internal controls. Expenditures will be verified against the MDE approved budget.
View Audit 326950
Finding 504353 (2024-001)
Significant Deficiency 2024
East Jackson Community Schools
MI
Allowable Costs / Cost Principles Reporting
Finding: 2024-001 - Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the District's reporting process, we noted that none of the claim requests selected for testing were subject to an independent...
Finding: 2024-001 - Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the District's reporting process, we noted that none of the claim requests selected for testing were subject to an independent review and approval process. We also noted that two out of the three reports selected for testing had the incorrect number of meals. As a result of this condition, the District did not comply fully with the reporting requirements under this federal award. In addition, the District was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the District establish procedures to ensure that the number of meals being submitted for reimbursement agrees to the actual meal counts, and that all reports are subject to review and approval by an independent employee prior to submission. Corrective Action: The responsible Officials recognize the significant deficiency identified. The supporting documents for Food Service claims and the prepared claim report will be reviewed by the Business Manager for approval of submission prior to the Food Service Director submitting Claims moving forward. Contact Person: Thomas Berkemeier, LEA Business Manager, and Cheryn Delosh, Food Service Director Due Date: June 30, 2025 Status: In process
View Audit 326935
Finding 504302 (2024-002)
Significant Deficiency 2024
Shepherd Public School District
MI
Allowable Costs / Cost Principles § 200.402
October 22, 2024 Finding Number 2024-002 — Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type — Significant Deficiency in Internal Control/Noncompliance Program — Title I (ALN 84.010) Condition: Expenditures charged to the grant were over amounts authorized in the grant budget....
October 22, 2024 Finding Number 2024-002 — Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type — Significant Deficiency in Internal Control/Noncompliance Program — Title I (ALN 84.010) Condition: Expenditures charged to the grant were over amounts authorized in the grant budget. Responsible Person: Carl Seiter, Director of Business Services Implementation Date: July 1 2024 Corrective Action: The district will utilize a shared google document that details each federal grant and state categorical budget detail and planned expenditures. This plan includes a process of meeting with Federal Program Director each month to review federal grants and categoricals. The budgets are reviewed to ensure that the document keeps pace with any staff changes, benefit plans or planned expenditures. With a current, up to date document, the budget amendment process will be accurate and aligned with the consolidated application. Sincerely, Carl Seiter Director of Business Services Shepherd Public Schools
View Audit 326829
Finding 504259 (2024-001)
Significant Deficiency 2024
Breckenridge Community Schools
MI
Allowable Costs / Cost Principles § 200.402
Breckenridge Community Schools Corrective Action Plan for audit finding number (2024-001) Responsible party: Amber Hinterman — LEA Business Manager and Wade Slavik — Superintendent Expected completion date: July 2024, immediately going forward Condition: During testing of amounts charged to the gran...
Breckenridge Community Schools Corrective Action Plan for audit finding number (2024-001) Responsible party: Amber Hinterman — LEA Business Manager and Wade Slavik — Superintendent Expected completion date: July 2024, immediately going forward Condition: During testing of amounts charged to the grants, it was noted that payments for 8 projectors were charged to the grant but were not authorized by the grant. To Whom it May Concern, The Business Manager will review detail budget lines in grant agreements and compare those detail budget lines against documentation that supports general ledger entries to ensure costs charged to federal grants are stated in grant agreements. Thank you, Amber Hinterman LEA Business Manager
View Audit 326782
Watertown City School District
NY
Questioned Costs Allowable Costs / Cost Principles Period of Performance
Planned Corrective Actions The District has experienced a large amount of turnover in various administrative positions. These positions include grant directors, business official, and superintendent. With new perman...
Planned Corrective Actions The District has experienced a large amount of turnover in various administrative positions. These positions include grant directors, business official, and superintendent. With new permanent staff in place, the business official (Assistant Superintendent for Operations and Finance) will be working closely with the grant director (Assistant Superintendent for Instruction) to ensure all expenses being reported are allowable. Those procedures were implemented on July 8, 2024 with immediate effect.
View Audit 326752 Questioned Costs: $1
Finding 504241 (2024-002)
Significant Deficiency 2024
South Dakota Housing Development Authority
SD
Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name and FALN #: FALN # 14.231 COVID-19 Emergency Solutions Grant Program (ESG – CV) and Emergency Solutions Grant Program (ESG) Finding Summary: For the special tests and provisions compliance requirement testing, of the ...
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name and FALN #: FALN # 14.231 COVID-19 Emergency Solutions Grant Program (ESG – CV) and Emergency Solutions Grant Program (ESG) Finding Summary: For the special tests and provisions compliance requirement testing, of the 49 disbursements tested, eleven payments were made outside of the 30-day requirement. Responsible Individuals: Denise Albertson, ESG Administrator Amy Eldridge – Director of Rental Housing Development Corrective Action Plan: The ESG Administrator will track the days between receipt and disbursement to be able to meet the 30-day requirement. Anticipated Completion Date: September 30, 2024
View Audit 326747
Finding 504240 (2024-001)
Significant Deficiency 2024
South Dakota Housing Development Authority
SD
Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name and FALN #: FALN # 14.231 COVID-19 Emergency Solutions Grant Program (ESG – CV) and Emergency Solutions Grant Program (ESG) Finding Summary: In three instances, the amount reimbursed to subrecipients were paid out bas...
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name and FALN #: FALN # 14.231 COVID-19 Emergency Solutions Grant Program (ESG – CV) and Emergency Solutions Grant Program (ESG) Finding Summary: In three instances, the amount reimbursed to subrecipients were paid out based on the persons paycheck stub showing allocation of hours which did not match backup provided for hours worked under the program, Responsible Individuals: Denise Albertson, ESG Administrator Amy Eldridge – Director of Rental Housing Development Corrective Action Plan: The ESG Administrator will review the timesheet information to ensure the hours and amounts for payroll costs are correctly allocated by the subrecipient to the program. Any differences in the allocation between the timesheets and paycheck stubs will be reviewed prior to disbursements. Anticipated Completion Date: September 30, 2024
View Audit 326747
Finding 504199 (2024-003)
Material Weakness 2024
High Street Homes Inc.
MD
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Contact person: Katherine Dannenfelser, Director of Finance Recommendation: The Project should review the HUD agreement and approved budget to obtain a better understanding of the type of costs that are allowable, and ensure they are only using HUD funds for allowable costs. Corrective Action: A f...
Contact person: Katherine Dannenfelser, Director of Finance Recommendation: The Project should review the HUD agreement and approved budget to obtain a better understanding of the type of costs that are allowable, and ensure they are only using HUD funds for allowable costs. Corrective Action: A formal scheduled training and study session would benefit staff as there is a need to understand allowable costs. As Senior Management reviews the disbursements, the final review before check signing, a top level review can also be done. At this point, the best approach seems there should be formal purchase orders written for the HUD homes - differentiating High Street Homes from Five Rivers Homes - expenses that should be attached to the invoices before approval. This additional layer of review will benefit the situation as staff can easily see if an item is approved.
View Audit 326671 Questioned Costs: $1
Finding 503982 (2024-001)
Significant Deficiency 2024
Wantagh Union Free School District
NY
Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency
The forms were distributed timely, most were returned timely, and as noted ultimately all were returned. Every effort is made to collect all required forms timely, and the district will continue to do so. A filing system is in place to readily identify those that require follow up and follow up on o...
The forms were distributed timely, most were returned timely, and as noted ultimately all were returned. Every effort is made to collect all required forms timely, and the district will continue to do so. A filing system is in place to readily identify those that require follow up and follow up on outstanding forms will continue on a regular basis until all forms are returned. Implementation Date- October 22, 2024. Beginning with the forms to be distributed and collected during the 2024-2025 school year, follow-up with begin on a timelier basis and continue until all required forms are returned. Person responsible for implementation- Anthony Cedrone, Assistant Superintendent for Business
View Audit 326332
Finding 503773 (2024-003)
Significant Deficiency 2024
Edwardsburg Public Schools
MI
Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency
Auditor Description of Condition and Effect. Throughout the year journal entries were posted without independent approval. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely ma...
Auditor Description of Condition and Effect. Throughout the year journal entries were posted without independent approval. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely manner. Auditor Recommendation. We recommend that the District's journal entries be independently reviewed, signed and dated, as evidence of this control. Corrective Action. The District will implement a new procedure to ensure each journal entry goes through a review process before being posted. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025
View Audit 326057
Finding 503762 (2024-001)
Significant Deficiency 2024
McKinley Ii, Inc.
IL
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 were improperly charged to the Project during the year ended June 30, 2024...
Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 were improperly charged to the Project during the year ended June 30, 2024. This Project and a separate Project are located on the same street which contributed to the error. The Finance team currently reviews and will continue to review invoices charged to each Project to ensure invoices are charged to the proper Project. Contact person responsible for corrective action – Brian Grundy Completion Date – September 30, 2024
View Audit 326031
Finding 503761 (2024-001)
Significant Deficiency 2024
Ada S. McKinley Community Services, Inc. Group Homes
IL
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 which should have been charged to this Project were improperly charged to a s...
Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 which should have been charged to this Project were improperly charged to a separate Project during the year ended June 30, 2024. This Project and the separate Project are located on the same street which contributed to the error. The Finance team currently reviews and will continue to review invoices charged to each Project to ensure invoices are charged to the proper Project. Contact person responsible for corrective action – Brian Grundy Completion Date – September 30, 2024
View Audit 326028
Finding 503609 (2024-004)
Significant Deficiency 2024
Unified School District No. 395 Lacrosse, Kansas
KS
Allowable Costs / Cost Principles § 200.430
2024-004 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) – 93.323 Activities Allowed or Unallowed and Allowable Costs and Cost Principles Condition Three employees were paid an additional amount using program funding in order to reflect the administrative burden associated with ru...
2024-004 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) – 93.323 Activities Allowed or Unallowed and Allowable Costs and Cost Principles Condition Three employees were paid an additional amount using program funding in order to reflect the administrative burden associated with running the program for three years. For two of the employees, no personnel activity reports or other time records could be provided to support those costs. For the third employee, a monthly log of hours worked on grant activities was provided. However, it only showed the total hours for that month and did not break them out by date of occurrence. Additionally, no supervisor review or other control over that log occurred. Lastly, the employees’ contracts were not amended and approved by the Board to reflect these additional amounts. Recommendation Employees with grant administration responsibilities should undergo training to better their understanding of the compliance requirements that accompany Federal programs. Additionally, controls should be implemented to ensure that all required records are prepared, as well as to ensure that the Board approves all wage rates. Comments on the Finding Staff are aware of the oversight and will strive to improve the process. Action Taken Staff involved in grant administration will review training available from the Kansas State Department of Education regarding federal programs. Additionally, a year-end review of gross wages will be implemented to ensure that paid amounts match the approved contracts.
View Audit 325792
Finding 503538 (2024-001)
Material Weakness 2024
Coldwater Community Schools
MI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
The District will work with the Assistant Superintendent of Curriculum and Instruction and the payroll supervisor to ensure that pars are matching what is being charged in the payroll system. A form will be created to ensure that they align and both parties will sign off on it quarterly.
The District will work with the Assistant Superintendent of Curriculum and Instruction and the payroll supervisor to ensure that pars are matching what is being charged in the payroll system. A form will be created to ensure that they align and both parties will sign off on it quarterly.
View Audit 325665
Finding 503440 (2024-003)
Material Weakness 2024
Vista Homes Housing Corporation
NY
HUD Housing Programs Allowable Costs / Cost Principles Material Weakness
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 325560
Finding 503432 (2024-001)
Material Weakness 2024
New Visions Housing Corporation
CA
HUD Housing Programs Allowable Costs / Cost Principles Material Weakness
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 325559
Finding 503429 (2024-002)
Material Weakness 2024
Housing for the Multi-Handicapped Blind
NY
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls at year-end to ensure there is a final review of the transactions for proper classification.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls at year-end to ensure there is a final review of the transactions for proper classification.
View Audit 325558
Finding 503423 (2024-002)
Material Weakness 2024
Great Expectations Housing Corporation
CA
HUD Housing Programs Allowable Costs / Cost Principles Material Weakness
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification ...
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification of expenses.
View Audit 325557
Finding 503251 (2024-003)
Significant Deficiency 2024
Sebeka Public Schools
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
2024-003 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all timecards are approved before payroll is processed. Completion Date – November 1, 2024
2024-003 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all timecards are approved before payroll is processed. Completion Date – November 1, 2024
View Audit 325307
Finding 503248 (2024-002)
Significant Deficiency 2024
Unified School District No. 355 Ellinwood, Kansas
KS
Allowable Costs / Cost Principles
SIGNIFICANT DEFICIENCY 2024-002 Education Stabilization Fund – 84.425 Condition During inquiry of District personnel and review of program documents, we identified that certain amounts booked with journal entries to the program expenditure account either could not be fully substantiated with suppo...
SIGNIFICANT DEFICIENCY 2024-002 Education Stabilization Fund – 84.425 Condition During inquiry of District personnel and review of program documents, we identified that certain amounts booked with journal entries to the program expenditure account either could not be fully substantiated with supporting documentation or were booked to an incorrect period. Recommendation We recommend that the District carefully review supporting documentation when preparing journal entries associated with federal programs. Comments on the Finding The District is aware of the oversight and will strive to improve the process, in the future. Action Taken As of the date of this notice, prior to the Business Manager posting any journal entries to the accounting records, the Superintendent will carefully review the proposed entries and compare them against supporting documentation. Furthermore, the District will conduct regular meetings with District Office staff to ensure that best practices are being implemented when documenting data destined for journal entries and accounting records.
View Audit 325303
Finding 502910 (2024-001)
Significant Deficiency 2024
Goshen Central School District
NY
Allowable Costs / Cost Principles § 200.430
The District will implement a system of internal controls to ensure that all certifications are completed by employees working in the federal award programs and in a timely manner. Additionally, the District will ensure that the time being charged to the grant agrees to actual time spent working in...
The District will implement a system of internal controls to ensure that all certifications are completed by employees working in the federal award programs and in a timely manner. Additionally, the District will ensure that the time being charged to the grant agrees to actual time spent working in the grant for each employee. Anticipated completion Date: Currently in process with final expected date of October 31, 2024.
View Audit 324892
Finding 502902 (2024-001)
Significant Deficiency 2024
Pine Bush Central School District
NY
Allowable Costs / Cost Principles
The District provided all forms but the forms contained language that has the employee confirming what percentage of pay is coming from the grant funds rather than what amount of time is being spent working in activities covered by the grant. The language on the forms have been updated to now state...
The District provided all forms but the forms contained language that has the employee confirming what percentage of pay is coming from the grant funds rather than what amount of time is being spent working in activities covered by the grant. The language on the forms have been updated to now state that the employee is confirming the percentage of activities that are eligible within the grants. The person that will be responsible for ensuring this change takes place is Jospeh, Lenz, Assistant Superintendent for Business. Another change will be that the forms in the upcoming year will be distributed, collected and managed by Angela Wise-Landman, HR Director and Amy Zupetz, Account Clerk to ensure that everything is completed timely and accurately. Anticipated Completion Date 10/01/2024.
View Audit 324854
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