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Corrective Action Plans

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Phillipsburg School District
NJ
Cash Management School Nutrition Programs Equipment & Real Property Management
To allocate direct cafeteria overhead costs and plan capital equipment purchases for cafeteria equipment to enhance delivery of student meals which will ensure reduction of net cash resources so as to not exceed three months of expenditures. In addition to the current mechanisms in place to utilize...
To allocate direct cafeteria overhead costs and plan capital equipment purchases for cafeteria equipment to enhance delivery of student meals which will ensure reduction of net cash resources so as to not exceed three months of expenditures. In addition to the current mechanisms in place to utilize net cash resources, a formula was obtained and will be used to ensure the correct amount is spent. During the 22-23 school year, the district received additional covid related funding which also contributed to excess net cash resources.
View Audit 14499
D'arbonne Woods Charter School, Inc.
LA
Reporting Allowable Costs / Cost Principles Cash Management
The School has modified the procedures accounting for ESSER revenue and receivables and expects no further issues moving forward.
The School has modified the procedures accounting for ESSER revenue and receivables and expects no further issues moving forward.
View Audit 14486
Finding 10700 (2023-001)
Material Weakness 2023
Kinteel Residential Campus INC
NM
Cash Management
Contact Person: Richard Edwards, Director and Veryl Begay, Business Manager Anticipated Completion Date: October 31, 2023 Planned Corrective Action: On December 19, 2017, KRCI set up an account with Atlantic Coast Life to “invest funds”. The initial investment was $388,532 and the amount was pre...
Contact Person: Richard Edwards, Director and Veryl Begay, Business Manager Anticipated Completion Date: October 31, 2023 Planned Corrective Action: On December 19, 2017, KRCI set up an account with Atlantic Coast Life to “invest funds”. The initial investment was $388,532 and the amount was presented to the Account Representative in the form of a cashiers check. On August 8, 2018, KRCI opened a second account with Atlantic Coast Life in the amount of $74,799. The annuitant and only signatory on record is a Board member. The past three audits have indicated that these accounts are a finding because they are not insured by the FDIC or any other acceptable entity. The Director has reached out to Atlantic Coast Corporate Office to close out or surrender these accounts. The larger account has been closed out, but the smaller amount remained with Atlantic Coast as of the end of fiscal year 2023.
View Audit 14431
Penns Grove-Carneys Point Regional School District
NJ
Cash Management School Nutrition Programs Equipment & Real Property Management
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
View Audit 14405
Finding 10539 (2023-002)
Significant Deficiency 2023
Lafourche Parish School Board
LA
Cash Management Reporting Internal Control / Segregation of Duties
The district will adjust its operations to include a financial review and reconciliation of the reimbursement requests prepared on its behalf by the private consultant administering the program.
The district will adjust its operations to include a financial review and reconciliation of the reimbursement requests prepared on its behalf by the private consultant administering the program.
View Audit 14264
Finding 10533 (2023-004)
Significant Deficiency 2023
Isd #2856 Stephen/argyle
MN
Cash Management
Contact Person – Drew Kjono, Superintendent; Corrective Action Plan – The District will implement controls to ensure all reports submitted for reimbursement, only contain actual grant expenditures.; Completion Date – January 31, 2024
Contact Person – Drew Kjono, Superintendent; Corrective Action Plan – The District will implement controls to ensure all reports submitted for reimbursement, only contain actual grant expenditures.; Completion Date – January 31, 2024
View Audit 14251
Finding 10532 (2023-003)
Significant Deficiency 2023
Isd #2856 Stephen/argyle
MN
Cash Management Reporting
Contact Person – Drew Kjono, Superintendent; Corrective Action Plan – The District will establish policy to review the supporting documentation for reimbursement reports.; Completion Date – January 31, 2024
Contact Person – Drew Kjono, Superintendent; Corrective Action Plan – The District will establish policy to review the supporting documentation for reimbursement reports.; Completion Date – January 31, 2024
View Audit 14251
Palmerton Area School District
PA
Questioned Costs Cash Management
Moving forward, we will implement procedures to reduce the amount of retirement expenditures recorded to federal grants by the amount we are reimbursed from the State.
Moving forward, we will implement procedures to reduce the amount of retirement expenditures recorded to federal grants by the amount we are reimbursed from the State.
View Audit 14048 Questioned Costs: $1
Peaster Independent School District
TX
Cash Management Equipment & Real Property Management
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds to reduce the cash balance to a legally acceptable balance.
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds to reduce the cash balance to a legally acceptable balance.
View Audit 14026
Peaster Independent School District
TX
Cash Management Equipment & Real Property Management
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds.
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds.
View Audit 14025
Finding 10352 (2023-006)
Significant Deficiency 2023
Clatsop Community College
OR
Student Financial Aid Matching / Level of Effort / Earmarking Cash Management § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: Th...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The links to the BankMobile contract and costs have been posted on the College web page that explains student stipends and the College use of Bank Mobile to provide these stipends. The links have been given to the College Financial Aid Director to upload to the US Dept of Education. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: Completed
View Audit 14009
Finding 10295 (2023-001)
Significant Deficiency 2023
University of South Carolina
SC
Cash Management
HEERF CASH MANAGEMENT Recommendation: We recommend that the University continuously enhance its monitoring control over administration and disbursement of HEERF money, in order to ascertain complete and accurate compliance with cash management principles and requirements. We also recommend that the...
HEERF CASH MANAGEMENT Recommendation: We recommend that the University continuously enhance its monitoring control over administration and disbursement of HEERF money, in order to ascertain complete and accurate compliance with cash management principles and requirements. We also recommend that the University determines if any interest earned on these funds before expenditure should be returned to ED. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University worked with the Aiken and Salkehatchie campuses to ensure all expenditures and lost revenue were documented for the HEERF funds that were drawn in accordance with cash management principles and requirements. In addition, the University will review its cash management policies with regard to federal funds to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Mandy Kibler, Associate Vice President and University Controller Planned completion date for corrective action plan: The University has documented all expenditures and lost revenue for the HEERF funds that were drawn in accordance with cash management principles and requirements and will determine if any interest should be returned to ED before December 31, 2023.
View Audit 13962
Finding 10285 (2023-003)
Material Weakness 2023
Clearfield County Career and Technology Center
PA
Questioned Costs Reporting Cash Management
Management agrees, and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center's grant awards. Timeline will ensure tha...
Management agrees, and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center's grant awards. Timeline will ensure that budgets, reporting requirements and purchases are handled in a timely manner. Management is also revising the quarter ending September 30, 2022 report and the 2022 annual report and working with the U.S. Department of Education regarding the resolution of this matter.
View Audit 13921 Questioned Costs: $1
Finding 10171 (2023-001)
Significant Deficiency 2023
Oregon City School District No. 62
OR
Cash Management School Nutrition Programs Internal Control / Segregation of Duties
The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
View Audit 13775
Odessa-Montour Central School District
NY
Cash Management School Nutrition Programs Equipment & Real Property Management
Finding: 2023-002 School Food Account - Net Cash Resources (ALN #10.553/10.555/10.559) Corrective Action Plan: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and ...
Finding: 2023-002 School Food Account - Net Cash Resources (ALN #10.553/10.555/10.559) Corrective Action Plan: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by June 30, 2025. Retained Balance for Pending Settlements - Wages will increase into 2023 and beyond. The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $15 per hour by the end of 2023. Annual increases will continue until the rate reaches $16 per hour in 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by June 30, 2025. Anticipated Correction Date: June 30, 2024
View Audit 13773
Dauphin County Voa Living Center, INC (creekside Village)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $18,738, $1,515, and $10,164. Management will ensure that the residual receipts account is properly funded in the future
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $18,738, $1,515, and $10,164. Management will ensure that the residual receipts account is properly funded in the future
View Audit 13735
Dauphin County Voa Living Center, INC (creekside Village)
VA
HUD Housing Programs Cash Management
Management agrees with the finding. The excess funds were accrued to submit to HUD.
Management agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 13735
Finding 10063 (2023-002)
Material Weakness 2023
Otto-Eldred School District
PA
Internal Control / Segregation of Duties Cash Management
Adjusting Journal Entries, Required Disclosures, and Draft Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting jour...
Adjusting Journal Entries, Required Disclosures, and Draft Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: Jodi Flexman, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2024 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements.
View Audit 13695
Chesapeake Voa Living Center, INC
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on July 27, 2023 in the amount of $37,556. Management will ensure that the residual receipts account is properly funded in the future
Management agrees with the finding. The residual receipts account deficiency was funded on July 27, 2023 in the amount of $37,556. Management will ensure that the residual receipts account is properly funded in the future
View Audit 13680
Chesapeake Voa Living Center, INC
VA
HUD Housing Programs Cash Management
Management agrees with the finding. The excess funds were accrued to submit to HUD.
Management agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 13680
Finding 9996 (2023-002)
Significant Deficiency 2023
Cumberland County Board of Education
NC
Subrecipient Monitoring Cash Management Reporting
Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis go...
Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately
View Audit 13648
Finding 9986 (2023-001)
Significant Deficiency 2023
Rannie Webster Foundation
NH
Internal Control / Segregation of Duties Cash Management HUD Housing Programs
Action taken in response to finding: A clerical support position was recently hired at the end of November, 2023 who will be responsible for handling all receipts and processing of deposits via remote deposit, which was also recently implemented so deposits can be done daily. This will segregate th...
Action taken in response to finding: A clerical support position was recently hired at the end of November, 2023 who will be responsible for handling all receipts and processing of deposits via remote deposit, which was also recently implemented so deposits can be done daily. This will segregate the cash handling from the recording of receipts once he is fully trained on the system. Bank reconciliation reviews will be completed monthly.
View Audit 13626
Mmm Roseland INC
TX
HUD Housing Programs Cash Management Reporting
Audit Finding 2023-001: Surplus cash should be funded to the residual receipts account within 60 days of year end. Management made a deposit on December 5, 2023 for $194,026 which was 5 days late and short due to the audit of the financial statements not being completed at the time. Response: In t...
Audit Finding 2023-001: Surplus cash should be funded to the residual receipts account within 60 days of year end. Management made a deposit on December 5, 2023 for $194,026 which was 5 days late and short due to the audit of the financial statements not being completed at the time. Response: In the future, management will calculate surplus cash prior to the audit. Additionally, management will make the additional required deposit as soon as possible.
View Audit 13623
Finding 9977 (2023-006)
Significant Deficiency 2023
Rockford Area Public Schools
MN
Subrecipient Monitoring Cash Management Eligibility
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 ...
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 Dr. Jeff Ridlehoover, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
View Audit 13606
Finding 9934 (2023-006)
Significant Deficiency 2023
Nippersink School District No. 2
IL
Cash Management Reporting
Condition: One of the transactions claimed was for more than the check amount. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO M...
Condition: One of the transactions claimed was for more than the check amount. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
View Audit 13565
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