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Corrective Action Plans

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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
Finding 11371 (2023-004)
Significant Deficiency 2023
Seymour Community School District
WI
Internal Control / Segregation of Duties Special Tests & Provisions Cash Management
The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed ass...
The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed asset company to ensure compliance and verify the completeness of the data received from the appraisal company.
View Audit 15290
Finding 11245 (2023-003)
Significant Deficiency 2023
College of Lake County
IL
Questioned Costs Subrecipient Monitoring Cash Management § 200.303
Identifying Number: 2023-003 Finding: For 2 out of 17 (11.7%) expenditures tested, portions of the expenditures had service periods that extended beyond the grant’s period of performance and were charged to the grant for reimbursement. Corrective Action Taken or Planned: To prevent a recurrence...
Identifying Number: 2023-003 Finding: For 2 out of 17 (11.7%) expenditures tested, portions of the expenditures had service periods that extended beyond the grant’s period of performance and were charged to the grant for reimbursement. Corrective Action Taken or Planned: To prevent a recurrence, grants transactions will be reviewed by the Principal Investigator/Program Director, the Strategic Advancement unit, and the Finance Office for allowability and alignment with the grant’s performance period. Anticipated Completion Date: This process has already been implemented by the College. Responsible Persons: Nick Branson, Assistant Vice President for Strategic Advancement Jean Stephan, Controller
View Audit 15031 Questioned Costs: $1
Finding 11168 (2023-003)
Significant Deficiency 2023
Fulton County Community Unit School District No. 3
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Response and corrective action plan: The District will review current processes for identifying, coding, and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District's general ledger.
Response and corrective action plan: The District will review current processes for identifying, coding, and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District's general ledger.
View Audit 14962
Jersey City Voa Elderly Hsg, Inc. Harborview Apts
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on June 28, 2023 in the amount of $1,149. 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 June 28, 2023 in the amount of $1,149. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14953
Baltimore Voa Living Center, Inc.
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on August 30, 2023 in the amount of $11,229. 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 August 30, 2023 in the amount of $11,229. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14944
Salina Voa Elderly Housing, Inc. (market Place Saline Apartments)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on October 4, 2022 in the amount of $421,182. 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 October 4, 2022 in the amount of $421,182. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14942
Coon Rapids Voa Elderly Hsg, Inc. (oxbowl Bend Apts.)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on September 6, 2023 in the amount of $17,722. 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 September 6, 2023 in the amount of $17,722. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14941
Redford Township Voa Elderly Housing, Inc. (coventry Place)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on June 29, 2003 in the amount of $32,373. Management will ensure that the residual receitps account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on June 29, 2003 in the amount of $32,373. Management will ensure that the residual receitps account is properly funded in the future.
View Audit 14934
Saginaw Voa Elderly Housing, Inc. (buena Vista)
LA
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 14933
Knox County Voa Elderly Hsg, Inc. (candleridge Plaza)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts deficiency was funded on July 6, 2023 in the amount of $50,650. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts deficiency was funded on July 6, 2023 in the amount of $50,650. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14928
Reno Voa Elderly Housing, Inc. (sierra Manor Ii)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts deficiency was funded on August 21, 2023 in the amount of $1,724. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts deficiency was funded on August 21, 2023 in the amount of $1,724. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14916
Madison Voa Elderly Housing, INC (dublin Village)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on November 4, 22022 in the amount of $3,221. 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 November 4, 22022 in the amount of $3,221. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14913
Finding 11004 (2023-001)
Significant Deficiency 2023
Centre Volunteers in Medicine
PA
Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management
Since the finding was identified during the audit, the Organization has initiated a plan to prepare and file the written policies/procedures required of the Uniform Guidance
Since the finding was identified during the audit, the Organization has initiated a plan to prepare and file the written policies/procedures required of the Uniform Guidance
View Audit 14867
Finding 10949 (2023-001)
Material Weakness 2023
Lake County Community College District
OH
Cash Management Subrecipient Monitoring Material Weakness § 200.305
Condition: The College drew down an estimated amount of cash prior to the funds being disbursed to students or used for allowable expenditures. Planned Corrective Action: There is not anymore HEERF or federal stimulus funding to be drawn down moving forward. However, if there is in the future, the C...
Condition: The College drew down an estimated amount of cash prior to the funds being disbursed to students or used for allowable expenditures. Planned Corrective Action: There is not anymore HEERF or federal stimulus funding to be drawn down moving forward. However, if there is in the future, the College will follow the three-day drawdown rules for cash disbursements. Contact person responsible for corrective action: Tom Reynolds College Treasurer Anticipated Completion Date: 12/14/2023 as soon as possible moving forward
View Audit 14778
Montague Township School District
NJ
Cash Management
The board will monitor federal programs and request cash reimbursements subsequent to the program expenditure. Federal grant drawdowns will be linked to expenditures.
The board will monitor federal programs and request cash reimbursements subsequent to the program expenditure. Federal grant drawdowns will be linked to expenditures.
View Audit 14691
Elmira City School District
NY
Procurement, Suspension & Debarment Cash Management School Nutrition Programs
Finding: 2023-001 School Food Account - Net Cash Resources Child Nutrition Cluster (ALN Nos. 10.553, 10.555, and 10.559) Corrective Action Plan: The School District has a multi-tiered plan in place to address the excessive Net Cash Resources as so reported. The overall plan includ...
Finding: 2023-001 School Food Account - Net Cash Resources Child Nutrition Cluster (ALN Nos. 10.553, 10.555, and 10.559) Corrective Action Plan: The School District has a multi-tiered plan in place to address the excessive Net Cash Resources as so reported. The overall plan includes equipment replacements, increased wages for cafeteria staff, avoiding procurement of grants as well as buying more locally sourced food. During the 2022-2023 school year, as part of the 2021-2022 corrective action, the School District appropriated $380,000 from its appropriated fund balance to afford the purchase of a new refrigerated food truck, as well as to cover increased food costs and employee benefits. Equipment replacement purchases took place in the 22-23 school year; however, due to supply chain issues $202,984 in encumbrances were carried over to the 23- 24 school year as they have not yet been furnished by the vendors. The School District is in the process of finalizing a labor contract to commence in the 2023-2024 fiscal year, which will be a three year agreement. Money from this fund will be allocated towards increases to wages negotiated in that contract. The 2023-2024 School Lunch Fund budget is 47.45% higher than the 2022-2023 budget. The most notable increase to spending is within the Food Service Equipment line, to coincide with the plan to replace and cycle out aging equipment. Additional increases can be noted in the salaries, supplies, food purchases and contractual services budgetary lines. With the above in place, the School District plans to resolve the issue of excessive cash resources by the conclusion of the 2023-2024 school year.
View Audit 14677
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