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Corrective Action Plans

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Finding 367079 (2023-001)
Significant Deficiency 2023
Avondale Elementary School District No. 44
AZ
Questioned Costs Cash Management Reporting
Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Vanessa Bonfim Anticipated Completion Date: March 6, 2024 Planned Corrective Action: • In order to ensure that correct claim numbers are ...
Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Vanessa Bonfim Anticipated Completion Date: March 6, 2024 Planned Corrective Action: • In order to ensure that correct claim numbers are submitted to AZ Department of Education, the Food Services Department will perform double monthly checks when claims are entered into ADEConnect website, before actual submission. • Claims are entered into ADEConnect by the Food Service Liaison and double check will occur at the same time by the food service supervisor. • Monthly scheduled time will be set once a month to process claims.
View Audit 290291 Questioned Costs: $1
Finding 367018 (2023-007)
Significant Deficiency 2023
McHenry Community Consolidated School Dist 15
IL
Questioned Costs Cash Management
Finding Number: 2023-007 Finding Synopsis: During the audit, we determined that the District was not properly reviewing Special Education Cluster expenditure reports and were unable to provide documentation showing the specific expenditures being submitted for reimbursement. Action Steps: The Distri...
Finding Number: 2023-007 Finding Synopsis: During the audit, we determined that the District was not properly reviewing Special Education Cluster expenditure reports and were unable to provide documentation showing the specific expenditures being submitted for reimbursement. Action Steps: The District will implement a process to properly track grant expenditures and create an improved review process. Contact Person: Jeffrey Schubert, Chief School Business Official, 779-244-1000 Anticipated Completion Date: 6/30/2024
View Audit 290195 Questioned Costs: $1
Finding 366935 (2023-001)
Significant Deficiency 2023
Lake Orion Community Schools
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
Finding Number: 2023-001 Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the free, reduced and total number of meals. Therefore, if the number of free or reduced meals is typed incorrectly, the difference automatically adds...
Finding Number: 2023-001 Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the free, reduced and total number of meals. Therefore, if the number of free or reduced meals is typed incorrectly, the difference automatically adds or subtracts to the number of fullpaid meals. While there is review and approval of amounts prior to entering meal counts into the MiND system, the district did not consider that once free and reduced meals are entered into the system, the number of full pay meals auto fills to the number required to match/balance the total meals served. This resulted in the District not identifying that two claims requests undercounted reimbursable meals which shorted the District receiving additional funding of $7,639. Planned Corrective Action: After an in-depth review of the circumstances that led to the incorrect (under count) request for meal reimbursement error, an additional review and approval procedure has been implemented. This will ensure the final meal claims data, including the MiND system auto calculated data reflects the district’s internal meal count data reporting. Contact person responsible for corrective action: John Fitzgerald, Assistant Superintendent for Business & Finance Completion Date: July 31, 2023
View Audit 290110
Finding 366920 (2023-002)
Material Weakness 2023
Fort Dodge Housing Agency
IA
Cash Management Material Weakness Internal Control / Segregation of Duties
View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding. The Agency has done the following to correct the: • The Agency created a written procedure. This procedure requires that the Finance Director draw down funding in LOCCS for capital projects and tha...
View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding. The Agency has done the following to correct the: • The Agency created a written procedure. This procedure requires that the Finance Director draw down funding in LOCCS for capital projects and that there are no more than 3 days before the funds are dispersed. The Executive Director will verify funds are being drawn down and expended according to the written procedure. This procedure took effect on January 29, 2024 after board approval.
View Audit 290095
Finding 366818 (2023-001)
Significant Deficiency 2023
Gloucester City School District
NJ
Questioned Costs School Nutrition Programs Subrecipient Monitoring
Training was provided to staff reviewing applications. District has since joined the CEP and is streamlining the internal processes for identifying eligibility as low income.
Training was provided to staff reviewing applications. District has since joined the CEP and is streamlining the internal processes for identifying eligibility as low income.
View Audit 289879 Questioned Costs: $1
Finding 366810 (2023-001)
Material Weakness 2023
Stanly County Board of Education
NC
Internal Control / Segregation of Duties Cash Management Material Weakness
Name of Contact Person: Terry Dudney, Chief Finance Officer Corrective Action Plan: Management will return the excess funds received and implement controls and procedures to ensure that federal funds are expended in a timely manner. Proposed Completion Date: As soon as possible.
Name of Contact Person: Terry Dudney, Chief Finance Officer Corrective Action Plan: Management will return the excess funds received and implement controls and procedures to ensure that federal funds are expended in a timely manner. Proposed Completion Date: As soon as possible.
View Audit 289852
Finding 366792 (2023-004)
Material Weakness 2023
School District of Stratford
WI
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
2023-004 ESSER - Segregation of Duties – Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the ESSER grants. Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/T...
2023-004 ESSER - Segregation of Duties – Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the ESSER grants. Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: Lauren Lucius will prepare the ESSER claim and either Tonya Gebert or Rodney Huther will approve the claim before it is submitted. Name of the Contact Person Responsible for Corrective Action: Lauren Lucius Planned Completion Date for Corrective Action Plan: December 15, 2023
View Audit 289834
Los Angeles Community College District
CA
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking
The District has taken responsibility for providing the Department of Education with the website link and will provide that going forward. Personnel Responsible for Implementation: Nyame-Tease Prempeh Position of Responsible Personnel: Assistant Director of Accounting Expected Date of Implementatio...
The District has taken responsibility for providing the Department of Education with the website link and will provide that going forward. Personnel Responsible for Implementation: Nyame-Tease Prempeh Position of Responsible Personnel: Assistant Director of Accounting Expected Date of Implementation: November 1, 2023
View Audit 289733
Finding 366675 (2023-001)
Material Weakness 2023
City of Prairie City
OR
Cash Management
The City has already implemented changes to involve the City's outside accounting firm in an effort to prevent further occurances.
The City has already implemented changes to involve the City's outside accounting firm in an effort to prevent further occurances.
View Audit 289602
Finding 366539 (2023-002)
Significant Deficiency 2023
County of Rockbridge, Virginia
VA
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accura...
Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accuracy of the invoice and receipt of goods or services. The second step is for the Accounts Payable employee to verify the accuracy of the invoice and approval for payment. The school board will review these processes with staff and the importance of this process.
View Audit 289378
Finding 11945 (2023-003)
Significant Deficiency 2023
Schreiner University
TX
Cash Management Student Financial Aid Reporting
Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS s...
Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS system so that all SAS reconciliation documentation will be kept as opposed to deleted after 90 days. A complete reconciliation of 2022-2023 Title IV aid will be done to ensure accuracy of all aid.
View Audit 15908
Finding 11944 (2023-001)
Significant Deficiency 2023
Pomona College
CA
Reporting Student Financial Aid Cash Management
Management has maintained communication with the ESF Reporting Helpdesk. Year Three remains closed at this time but should it be reopened Management will provide the additional data requested. In June 2023, the remaining grant funds were drawn down and a quarterly report was both submitted to the De...
Management has maintained communication with the ESF Reporting Helpdesk. Year Three remains closed at this time but should it be reopened Management will provide the additional data requested. In June 2023, the remaining grant funds were drawn down and a quarterly report was both submitted to the Department of Education and posted to the College’s website. The Fourth Annual Report covering the calendar 2023 reporting period will be due in early 2024. This will be the final report as both the Emergency Financial Aid and Institutional grants are now closed. Management will complete and submit the annual report when the website is functional.
View Audit 15899
Finding 11916 (2023-001)
Significant Deficiency 2023
Murphy Elementary School District No. 21
AZ
Special Tests & Provisions Cash Management Reporting § 200.303
Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims...
Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims and verifying meal that counts agree with the supporting documentation. Supporting documentation will be retained in the Business Services Department.
View Audit 15863
Owego Apalachin Central School District
NY
Cash Management School Nutrition Programs
2023-001 Net Cash Resources 10.553, 10.555, 10.559 - Child Nutrition Cluster Corrective Action Plan: The School District will review cafeteria operations throughout 2023-2024 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of...
2023-001 Net Cash Resources 10.553, 10.555, 10.559 - Child Nutrition Cluster Corrective Action Plan: The School District will review cafeteria operations throughout 2023-2024 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of excess funds for equipment and operational efficiencies. The School District expects to resolve this issue by June 30, 2024.
View Audit 15853
Dunellen School District
NJ
Cash Management
The district will develop controls to request grant award payments on a reimbursement basis.
The district will develop controls to request grant award payments on a reimbursement basis.
View Audit 15739
Finding 11846 (2023-005)
Material Weakness 2023
El Paso County School District Two - Harrison
CO
Cash Management
Condition: During the testing of internal controls surrounding the Title I program reporting, it was identified that review of Title 1 expenditures, final expenditure reporting and reimbursement requests was not properly taking place. Planned Corrective Action: While the District performs a secondar...
Condition: During the testing of internal controls surrounding the Title I program reporting, it was identified that review of Title 1 expenditures, final expenditure reporting and reimbursement requests was not properly taking place. Planned Corrective Action: While the District performs a secondary review on an AFR before submission, the District is lacking the documentation that such secondary review occurred. The District will be putting into place official documentation that a secondary review has occurred and is appropriately reviewed and signed off on by the Director of Finance. Contact person responsible for corrective action: Shelley Becker, CFO Anticipated Completion Date: January 1, 2024
View Audit 15671
Finding 11803 (2023-001)
Significant Deficiency 2023
Gahanna-Jefferson Public School District
OH
Cash Management Reporting School Nutrition Programs
Accurate count of student meals
Accurate count of student meals
View Audit 15642
Finding 11776 (2023-002)
Material Weakness 2023
Hcc Network
MO
Cash Management
View of Responsible Officials and Planned Corrective Actions: When the grant was awarded in August of 2021, it was budgeted for the renovation and equipment for the new clinic in Carrollton. HCC Network had previously received another capital award that was also budgeted for renovation of the same ...
View of Responsible Officials and Planned Corrective Actions: When the grant was awarded in August of 2021, it was budgeted for the renovation and equipment for the new clinic in Carrollton. HCC Network had previously received another capital award that was also budgeted for renovation of the same project. Expenses were incurred on the project and draws were made according to policy. In September of 2023, it was identified that we could not use both capital grants on the same project, and we were advised by HRSA to change the project of the grant to equipment only. Due to the fact that the equipment was purchased after construction, it made the draw downs appear to be out of policy as they were drawn when the construction invoices were paid. In the future, HCC Network will work with HRSA to get clarification on any restrictions on grants prior to drawing funds. Organization contact persons responsible for corrective action: Jonelle Hall – Chief Financial Officer Lori Wyse – Grants Manager Anticipated completion date: June 30, 2024
View Audit 15605
Susquehanna Valley Central School District
NY
Cash Management School Nutrition Programs
Corrective action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2022-23 school year, the district reviewed the program's needs to develop a strategy to utilize ...
Corrective action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2022-23 school year, the district reviewed the program's needs to develop a strategy to utilize these funds by the food service program. To date the District has identified over thirty items for purchase by the Cafeteria Fund totaling in excess of $280,000. Along with these purchases, further equipment needs are currently being assessed in conjunction with the capital project approved by the voters in December of 2022. We expect such purchases will expend the entire amount of the excess fund balance if not more. The District expects to begin these purchases before the end of the 2023 - 2024 school year (June 30, 2023).
View Audit 15567
Finding 11743 (2023-001)
Significant Deficiency 2023
Grand Rapids Public Schools
MI
Eligibility Subrecipient Monitoring Cash Management
Finding Number: 2023-001 Condition: The School District did not properly review student applications to be eligible for free or reduced cost meals within the school nutrition program. As a result, one application, approved for reduced lunch, was ultimately ineligible for reduced cost meals under t...
Finding Number: 2023-001 Condition: The School District did not properly review student applications to be eligible for free or reduced cost meals within the school nutrition program. As a result, one application, approved for reduced lunch, was ultimately ineligible for reduced cost meals under the school nutrition program. Planned Corrective Action: Grand Rapids Public Schools has updated to a new version of software, which should prevent the issue from occurring again. In order to confirm this, we will manually check 100% of the manual applications submitted for Fiscal Year 2023/24 before the final reimbursement request is submitted next year. Contact person responsible for corrective action: Phillip Greene Anticipated Completion Date: 10/16/2023
View Audit 15555
Finding 11669 (2023-001)
Significant Deficiency 2023
Parallax Advanced Research Corporation
OH
Cash Management Procurement, Suspension & Debarment
As a 501c3 non-profit organization with a significant portfolio of federally funded cost reimbursement awards, management of cash is of fundamental importance and one of the organizations highest priorities. Parallax has encountered some timing challenges as it pertains to cash collections from prov...
As a 501c3 non-profit organization with a significant portfolio of federally funded cost reimbursement awards, management of cash is of fundamental importance and one of the organizations highest priorities. Parallax has encountered some timing challenges as it pertains to cash collections from provisional vs. anticipated final billing rates in fiscal years 2022 and 2023. These challenges have resulted in significant timing delays in cash collections and Parallax is focused on taking a multipronged approach to providing more flexibility in our operations. As it pertains directly to billing rate management, Parallax has implemented more expansive internal controls to move faster in the event of material billing rates variances vs. anticipated final rates, including but not limited to, a mid-year formal management assessment and determination if an updated provisional rate would be appropriate. For fiscal year 2023, Parallax submitted an updated provisional rate package in June 2023 to expedite federal payments on estimated underpayments. The final billing rate for fiscal year 2022 is currently under review, which will provide additional cash collections from underpayments. Parallax will continue to refine rate management internal controls into fiscal year 2024 and beyond with a focus on continuous improvement and more expedient responses to any billing rate challenges. In addition to rate management process refinement, Parallax has received approval from the board of directors to increase the organizations line of credit and is currently working with our bank to increase the line. The increase in the line of credit is anticipated to happen prior to the end of calendar year 2023.
View Audit 15518
Lincoln Elementary School District 156
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person:...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.
View Audit 15398 Questioned Costs: $1
Finding 11549 (2023-001)
Material Weakness 2023
Vista Homes Housing Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15369
Finding 11531 (2023-001)
Material Weakness 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Special Tests & Provisions Cash Management
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15366
Waverly Central School District
NY
Cash Management Procurement, Suspension & Debarment School Nutrition Programs
2023-002 Net Cash Resources - Child Nutrition Cluster (ALN # 10.553/10.555/10.559) Corrective Action Plan School District management agrees with condition, cause, and recommendation. With this overage, the district has purchased some new equipment for the cafeteria. Since the School District is...
2023-002 Net Cash Resources - Child Nutrition Cluster (ALN # 10.553/10.555/10.559) Corrective Action Plan School District management agrees with condition, cause, and recommendation. With this overage, the district has purchased some new equipment for the cafeteria. Since the School District is CEP, there is no option to changing the revenue. The School District will continue upgrading the kitchens with the excess. Expected Correction Date: June 30, 2024
View Audit 15323
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