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Corrective Action Plans

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Finding 523587 (2024-004)
Significant Deficiency 2024
Lyford Consolidated Independent School District
TX
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430
Reference Number: 2024-004 Proper review of payroll charges to grant funds Corrective Action Plan: The District will review the current policies and procedures of internal controls over payroll charges related to federal awards and implement controls that will adequately monitor the activity charg...
Reference Number: 2024-004 Proper review of payroll charges to grant funds Corrective Action Plan: The District will review the current policies and procedures of internal controls over payroll charges related to federal awards and implement controls that will adequately monitor the activity charged to programs. Contact Person: Vicki Perez, CFO Implementation Time Frame: August 31, 2025
View Audit 342909
Finding 523584 (2024-001)
Significant Deficiency 2024
Regional Office of Education #3
IL
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking
CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure repor...
CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure reports was submitted between 10 and 20 days late, and two quarterly expenditure report were submitted between 80 and 100 days late. For the federal program, auditors noted 3 of the 4 (75%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. One of the quarterly expenditure reports was submitted 2 days late, one of the quarterly expenditure reports was submitted 4 days late, and one of the quarterly expenditure reports was submitted 89 days late. PLAN: The Regional Office of Education #3 will submit timely expenditure reports. A system of calendar reminders as well as written procedures have been implemented. In addition, Regional Office of Education #3 has employed an additional bookkeeper to help spread the work load more evenly. ANTICIPATED DATE OF COMPLETION: Ongoing CONTACT PERSON: Ms. Julie Wollerman, Regional Superintendent
View Audit 342897
Finding 523550 (2024-003)
Material Weakness 2024
Middlebury Community Schools
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.400
FINDING 2024-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: Material Weakness, Other Matters The School District is required to set aside a reasonable amount of funds to meet the needs of the homeless population in the school community. These funds...
FINDING 2024-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: Material Weakness, Other Matters The School District is required to set aside a reasonable amount of funds to meet the needs of the homeless population in the school community. These funds cannot be used for any other purpose than the needs of the homeless population. At the end of the grant period, unspent funds must be carried forward to the next grant year. If the school district meets the obligation of attempting to spend the homeless set-aside funds, the funds may be carried over into the general Title I award for the next grant. The funds are not required to go back into the homeless reservation. The 2021-2022 grant award homeless reservation was $8,600. The School Corporation did not spend any of these funds, but was determined to have met their obligation based on documentation provided. The School Corporation did not provide evidence that the $8,600 was carried over to the next school year. However, it was determined that $276 of the $8,600 was used inappropriately in the current school year for other Title I, Part A activities, and not for the needs of the homeless student population. This noncompliance and lack of internal controls was isolated to the 2022-23 school year. Contact Person Responsible for Corrective Action: Kari Dyer Contact Phone Number and Email Address: (574)825-9425; dyerk@mcsin-k12.org Views of Responsible Officials: The School District concurs with this finding. Homeless Reservation funds should only be used for the needs of the homeless student population. Description of Corrective Action Plan: The School District is implementing new monitoring procedures for the Title I Fund to verify unspent funds for the Homeless Reservation are not used for any other Title I expenses. After the 2022-23 school year, the School District changed the way in which it expends the Homeless Reservation by utilizing these funds for salary and benefits of a Homeless Laision. Monitoring these expenditures requires dual signature approvals by the Business Assistant and the Title I Program Director prior to being released. Anticipated Completion Date: Immediate
View Audit 342839
Finding 523532 (2024-001)
Significant Deficiency 2024
Boys and Girls Club of Dane County, Inc.
WI
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403
Recommendation: Independent contractors are to be recorded to a contractor general ledger account per policies and procedures. A review of personnel costs to identify changes in personnel, ensure transactions are recorded per policies and procedures, and that award budgets are amended if necessary. ...
Recommendation: Independent contractors are to be recorded to a contractor general ledger account per policies and procedures. A review of personnel costs to identify changes in personnel, ensure transactions are recorded per policies and procedures, and that award budgets are amended if necessary. Action Taken: Boys & Girls Clubs of Dane County will establish grant budgets at the time of a grant application. If awarded, this is the budget a PI/Program Manager will be trained on with instruction from Finance as to the respective general ledger codes that coincide with each budget line. If a diversion is necessary, budget modifications will be sought out. The individuals responsible are: Sr. Director of Grants & Compliance, Grant Writers, Controller, Finance Operations Administrator, PI’s/Program Managers over respective grants. The anticipated completion date is March 31, 2025.
View Audit 342825
Finding 523460 (2024-007)
Material Weakness 2024
Crawfordsville Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Information on the federal program: Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbe...
Information on the federal program: Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013, S425W210015 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Context: For 1 selection, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with another federal grant; however, the School Corporation did not have support for the allocation of the time charged to the Education Stabilization Fund grant. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Activities Allowed or Unallowed and allowable Costs/Cost Principles for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. The School Corporation will also implement procedures to determine proper splits for employees who are not paid from one singular Federal Grant and completion of appropriate Time and Effort Reporting. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.
View Audit 342716 Questioned Costs: $1
Finding 523453 (2024-004)
Material Weakness 2024
Crawfordsville Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Feder...
Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with another federal grant, however, the School Corporation did not have support for the allocation of the time charged to the Title I grant. Additionally, for three selections, the School Corporation charged a higher percentage to the Title I grant than what the time and effort log percentage showed. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Activities Allowed or Unallowed and allowable Costs/Cost Principles for the Title I Program. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. The School Corporation will also implement procedures to determine proper splits for employees who are not paid from one singular Federal Grant and completion of appropriate Time and Effort Reporting. Anticipated Completion Date: We expect this Corrective Action to be implemented by the end of the current 6-month period in June 2025.
View Audit 342716 Questioned Costs: $1
Finding 523398 (2024-004)
Material Weakness 2024
City of Gladstone, Michigan
MI
Procurement, Suspension & Debarment Cash Management Allowable Costs / Cost Principles § 200.303
2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) est...
2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: City was in the process of developing written policies and procedures related to federal awards during the year, but was unable to obtain board approval for the policies until April 2024. Contact person responsible for corrective action: Vicki Schroeder, Treasurer, and Eric Buckman, City Manager Anticipated Completion Date: April 2024
View Audit 342670
Finding 523314 (2024-002)
Material Weakness 2024
Wisconsin Primary Health Care Association, Inc., and Affiliate
WI
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302
WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
View Audit 342580
Finding 523312 (2024-001)
Material Weakness 2024
Wisconsin Primary Health Care Association, Inc., and Affiliate
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302
WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
View Audit 342580
Finding 523272 (2024-004)
Significant Deficiency 2024
Great Plains Food Bank
ND
Allowable Costs / Cost Principles § 200.303
U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: The G...
U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: The GPFB has discussed this issue with our outsourced payroll provider, PRO Resources. We've opted into their upgraded online portal and now have access to better view and change allocations ourselves. In this instance, our allocations were communicated correctly but were not appropriately reviewed. This will be a part of our process going forward. Anticipated Completion Date: Immediate
View Audit 342534
Mriglobal
MO
Allowable Costs / Cost Principles
Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and Treasurer Anticipated Completion Date: N/A Corrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor’s sec...
Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and Treasurer Anticipated Completion Date: N/A Corrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor’s security requirements. While examination of financial mechanics related to these contracts could be performed, there is no ability, due to the classified nature of the work, for the auditors to examine the terms of the contract, specification of deliverables, required reports and equipment, explicitly unallowable costs, or other special contract limits. In the Report on Compliance for the Major Federal Program and Report on Internal Control Over Compliance, the Independent Auditor’s Report notes that MRIGlobal complied, in all material respects, with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on its major federal program for the year ended September 30, 2024, for the non-classified contracts that were subject to audit. MRIGlobal applies the same level of internal controls and discipline over compliance for its classified contracts as it does for all other contracts and is confident that the compliance noted in the audit of the non-classified contracts extends to the classified contracts. It should also be noted that the classified contracts are subject to audit by the sponsor.
View Audit 342511
Legacy Traditional Schools - Nevada Inc.
AZ
Allowable Costs / Cost Principles Cash Management
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year...
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year ended June 30, 2024. Context: Vision benefits selected for testing had been double counted for reimbursement. Effect: The School obtained reimbursement funding over allowable amount. Cause: The School did not adequately monitor and review reimbursement submission and reporting. Identification as a Repeat Finding: Not a repeat finding Recommendation: All federal program reimbursement requests should be reviewed for accuracy and appropriateness. Response: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions. The error has been fixed and the HR team has added additional controls for the calculation / review of the bi-weekly benefit deduction amounts. Contact Person Responsible for Corrective Action: Denise Alyeshmerni, Director Completion date: December 31, 2024
View Audit 342497
Legacy Traditional School - Surprise
AZ
Allowable Costs / Cost Principles Cash Management
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year...
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year ended June 30, 2024. Context: Vision benefits selected for testing had been double counted for reimbursement. Effect: The School obtained reimbursement funding over allowable amount. Cause: The School did not adequately monitor and review reimbursement submission and reporting. Identification as a Repeat Finding: Not a repeat finding Recommendation: All federal program reimbursement requests should be reviewed for accuracy and appropriateness. Response: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions. The error has been fixed and the HR team has added additional controls for the calculation / review of the bi-weekly benefit deduction amounts. Contact Person Responsible for Corrective Action: Denise Alyeshmerni, Director Completion date: December 31, 2024
View Audit 342496
Legacy Traditional School - Maricopa
AZ
Allowable Costs / Cost Principles Cash Management
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year...
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year ended June 30, 2024. Context: Vision benefits selected for testing had been double counted for reimbursement. Effect: The School obtained reimbursement funding over allowable amount. Cause: The School did not adequately monitor and review reimbursement submission and reporting. Identification as a Repeat Finding: Not a repeat finding Recommendation: All federal program reimbursement requests should be reviewed for accuracy and appropriateness. Response: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions. The error has been fixed and the HR team has added additional controls for the calculation / review of the bi-weekly benefit deduction amounts. Contact Person Responsible for Corrective Action: Denise Alyeshmerni, Director Completion date: December 31, 2024
View Audit 342488
Finding 523124 (2024-003)
Significant Deficiency 2024
Lighthouse Academies of Northwest Indiana, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles § 200.430
2024-003 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend NWILCS ensure policies and procedures for payroll expenditures for grant programs be charged to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit ...
2024-003 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend NWILCS ensure policies and procedures for payroll expenditures for grant programs be charged to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. NWILCS has just brought it’s accounting operations in house as of October 1, 2024 and is working on policy and procedures to ensure that proper recording of payroll occurs. In addition, we are working with ADP to create a file to be loaded directly into our accounting system after each payroll. This will help reduce the number of possible errors. Name of the contact person responsible for corrective action: David Sevier Planned completion date for corrective action plan: May 31, 2025 am
View Audit 342416 Questioned Costs: $1
Finding 523075 (2024-002)
Material Weakness 2024
Association House of Chicago
IL
Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking
OTHER MATTERS MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE Finding 2024-002 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides r...
OTHER MATTERS MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE Finding 2024-002 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated and support the distribution of the employee’s wages among specific activities or cost objectives if the employee woks on more than one federally funded program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will develop and implement a process whereby payroll costs for staff are supported by a system of internal controls which will provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Name of contact person responsible for corrective action: Juan Carlos Linares, President and CEO Planned completion date for corrective action plan: December 31, 2024
View Audit 342339
Finding 523034 (2024-006)
Significant Deficiency 2024
Brook View Gardens, Inc. 042-Hd087
OH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in re...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will collect improperly disbursed amounts immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024
View Audit 342295
Finding 523024 (2024-002)
Significant Deficiency 2024
Mater Academy of Nevada
NV
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 342290
Finding 522789 (2024-001)
Significant Deficiency 2024
Bay Mills Community College
MI
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Au...
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Auditor Description of Condition and Effect. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause subsequent awarding issues or loan repayment discrepancies. Auditor Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. Corrective Action. The College has implemented an Administrative Withdrawal Policy, approved by the Board of Regents on November 15, 2024. This policy will enhance the identification and reporting of students who cease attending classes. Additionally, the College will receive a Roster Response file from the National Student Clearinghouse, containing the full dataset sent to NSLDS, which will be reviewed for accuracy. Responsible Person. Katie Corbiere, Director of Financial Aid. Anticipated Completion Date. June 30, 2025
View Audit 342163
Finding 522752 (2024-002)
Significant Deficiency 2024
Mary Hall Freedom Village, Inc.
GA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency § 200.303
As per the Organization's policies and procedures on invoice approval, the Fiscal Director has assumed the responsibility of ensuring that all invoices are approved by the department head and himself before payment is initiated
As per the Organization's policies and procedures on invoice approval, the Fiscal Director has assumed the responsibility of ensuring that all invoices are approved by the department head and himself before payment is initiated
View Audit 342131
Finding 522594 (2024-001)
Significant Deficiency 2024
Cny Works, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to r...
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to report that in January 2024 CNY Works welcomed a new Director of Youth Services which has led the department to transform and flourish in the last year. Under the new leadership, the Youth Department has implemented new internal controls, processes and has staff focused and running programs under the Workforce Innovation and Opportunity Act (WIOA). Nonetheless, CNY Work youth staff along with the Executive Director and the Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Emphasizing the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services will continue to review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will continue to analyze methods for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2025
View Audit 341825
Downers Grove Grade School District 58
IL
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Management is in the process of implementing a more thorough review to ensure purchase orders have been fulfilled and costs have been incurred in order for expenditures to be recognized in the District's accounting system as well as implementing processes to review open purchase orders on an at leas...
Management is in the process of implementing a more thorough review to ensure purchase orders have been fulfilled and costs have been incurred in order for expenditures to be recognized in the District's accounting system as well as implementing processes to review open purchase orders on an at least monthly basis. Additionally, Management is in the process of implementing secondary review and approval procedures of grant expenditures to ensure all grant expenditures have adequate support prior to being included in claim submission reports.
View Audit 341795 Questioned Costs: $1
Finding 522488 (2024-002)
Material Weakness 2024
Westmoreland County Community College
PA
Questioned Costs Student Financial Aid Allowable Costs / Cost Principles
Finding 2024-002: Student Financial Aid Cluster Allowable Costs and Allowable Activities and Eligibility View of Responsible Officials and Planned Corrective Action: The College has documented procedures in place - Auto packaging and Repackaging within the new SIS calculates Pell awards based on the...
Finding 2024-002: Student Financial Aid Cluster Allowable Costs and Allowable Activities and Eligibility View of Responsible Officials and Planned Corrective Action: The College has documented procedures in place - Auto packaging and Repackaging within the new SIS calculates Pell awards based on the SAI and the Enrollment Intensity of the student (based on new Regulations starting with the 2024-2025 Academic Year). If the Cost of Attendance needs to be manually adjusted, the Financial Aid Staff member will document the breakdown of the COA. System Reports will be reviewed to allow for a secondary review of awards.
View Audit 341751 Questioned Costs: $1
Finding 522482 (2024-003)
Significant Deficiency 2024
Southwest Kansas Area Cooperative, District Number 613
KS
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303
Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figu...
Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Action Taken: We agree with the recommendation. Our targeted implementation date is February 2025.
View Audit 341750 Questioned Costs: $1
Finding 522458 (2024-004)
Significant Deficiency 2024
Spearfish School District No. 40-2
SD
Allowable Costs / Cost Principles
Responsible Individuals: Craig Crosswait, Business Manager Corrective Action Plan: The District will review all time-certifications for accuracy. Anticipated Completion Date: Ongoing
Responsible Individuals: Craig Crosswait, Business Manager Corrective Action Plan: The District will review all time-certifications for accuracy. Anticipated Completion Date: Ongoing
View Audit 341733
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