Corrective Action Plans

Finding 2033 (2023-003)

Significant Deficiency 2023

Catholic Charities of the Diocese of Palm Beach County, Inc.

FL

Questioned Costs Cash Management Significant Deficiency

Department of Justice Housing – Assistance Listing No. 16.320 Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Explanation of disagreement with audit finding: There is no disagreement with th...

Department of Justice Housing – Assistance Listing No. 16.320 Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A second staff person has completed the Department of Justice Grants Financial Management Training and is now qualified to work on the federal grants. This will allow the agency to have one finance person creating the reimbursement calculations and a second finance person reconciling the calculations. Name(s) of the contact person(s) responsible for corrective action: Peter Hermann.

View Audit 3565 Questioned Costs: $1

Finding 2032 (2023-002)

Significant Deficiency 2023

Catholic Charities of the Diocese of Palm Beach County, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles Cash Management

2023-002 Department of Justice Housing – Assistance Listing No. 16.320 Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Explanation of disagreement with audit finding: There is no disagreemen...

2023-002 Department of Justice Housing – Assistance Listing No. 16.320 Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A second staff person has completed the Department of Justice Grants Financial Management Training and is now qualified to work on the federal grants. This will allow the agency to have someone other than that the person creating the reimbursement material to request the reimbursement. This adds an additional layer of control over the amount requested for reimbursement. Name(s) of the contact person(s) responsible for corrective action: Peter Hermann Planned completion date for corrective action plan: November 6, 2023

View Audit 3565 Questioned Costs: $1

Finding 2005 (2023-001)

Significant Deficiency 2023

Bellefaire Jewish Children's Bureau

OH

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305

The Agency is updating its process to calculate the indirect costs in accordance with the revised notice of award (NOA) dated March 10, 2023. Additionally, the Agency will provide further training to all individuals involved in the financial management of federal awards. On a monthly basis, the ca...

The Agency is updating its process to calculate the indirect costs in accordance with the revised notice of award (NOA) dated March 10, 2023. Additionally, the Agency will provide further training to all individuals involved in the financial management of federal awards. On a monthly basis, the calculation of indirect costs eligible for reimbursement under this award will be compared to the indirect costs allowed for in the NOA. This calculation will be secondarily reviewed by an individual having financial oversight on federal awards to ensure that any reimbursement request is computed in accordance with the NOA. The reimbursement request will then be submitted only after this verification has been completed. Contact person responsible for corrective action: Scott Moore, Chief Financial Officer Anticipated completion date: December 31, 2023

View Audit 3451

Finding 1974 (2023-001)

Significant Deficiency 2023

The School District of Greenville County

SC

Cash Management School Nutrition Programs

CONTACT PERSON: Robin Stack, Chief Finance Officer, rstack@greenville.k12.sc.us CORRECTIVE ACTION: The School District will review the food service and accounting software programs and interface to determine why meals served data did not transfer properly for certain locations. In the meantime, the...

CONTACT PERSON: Robin Stack, Chief Finance Officer, rstack@greenville.k12.sc.us CORRECTIVE ACTION: The School District will review the food service and accounting software programs and interface to determine why meals served data did not transfer properly for certain locations. In the meantime, the School District will manually review the meal count transfer totals for propriety and will notate differences and adjust for any significant differences. PROPOSED COMPLETION DATE: December 31, 2023

View Audit 3385

Finding 1796 (2023-001)

Significant Deficiency 2023

Colorado Odd Fellows Three Links Corporation

CO

Cash Management HUD Housing Programs Reporting

Colorado Odd Fellows Three Links Corporation will adopt a review process that requires the Board President or the project's CPA to review and approve the calculation before transferring funds from the operations account to the residual receipts account.

View Audit 3136

Finding 1749 (2023-001)

Significant Deficiency 2023

San Joaquin Health Centers

CA

Subrecipient Monitoring Cash Management Eligibility

Views of Responsible Officials and Planned Corrective Actions The Organization will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. The Organization will continue to provide ongoing train...

Views of Responsible Officials and Planned Corrective Actions The Organization will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. The Organization will continue to provide ongoing training to clinic staff who evaluate the sliding fee application at its clinic locations. The training consists of reviewing sliding fee program policies and procedures along with all applicable patient forms, sliding fee scale, and patient eligibility. The following quality control measures to ensure compliance have been implemented effective April 30, 2023; 1. Front Desk Peer Review of sliding fee application and verification of patient income and family size. 2. Enhance training materials to support Front Desk Staff with assessing sliding fee applications. 3. Quarterly feedback to Front Desk Staff based on sliding fee applications reviewed. Person Responsible: Kristopher D. Zuniga Position of Responsible Party: Chief Financial Officer Completion Date: April 30, 2023

View Audit 3036

Finding 1709 (2023-005)

Significant Deficiency 2023

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II D2 (4 of 4 quarters required), ESSER I (1 of 1 quarters required), and ESSER II ST (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should sche...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II D2 (4 of 4 quarters required), ESSER I (1 of 1 quarters required), and ESSER II ST (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 2972

Finding 1707 (2023-008)

Significant Deficiency 2023

Community Unit School District 100

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budge...

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budget that has been submitted. Budget policies per the State and Federal Grant Administration Policy should be reviewed and followed accordingly. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future and follow the guidelines set forth in the policy manual.

View Audit 2972 Questioned Costs: $1

Finding 1706 (2023-006)

Significant Deficiency 2023

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the project’s expenditures were not timely filed for ESSER III (2 of 4 quarters required) and ESSER III C3 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure...

Condition: Quarterly expenditure reports for the project’s expenditures were not timely filed for ESSER III (2 of 4 quarters required) and ESSER III C3 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 2972

Finding 1703 (2023-007)

Significant Deficiency 2023

Community Unit School District 100

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budge...

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budget that has been submitted. Budget policies per the State and Federal Grant Administration Policy should be reviewed and followed accordingly. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future and follow the guidelines set forth in the policy manual.

View Audit 2972 Questioned Costs: $1

Finding 1674 (2023-001)

None 2023

Advanced Living Inc.'s Schwenckfeld Manor

PA

HUD Housing Programs Cash Management

We will follow the recommendation received from HUD.

View Audit 2917

Finding 1612 (2023-001)

None 2023

Belmont Elderly Housing, Inc.

NH

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Plan: A procedure will be implemented to ensure that the gross rent change is put into Real Page One site so that the necessary HUD form HUD-50059-A will be produced and put in the tenant file. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief ...

Plan: A procedure will be implemented to ensure that the gross rent change is put into Real Page One site so that the necessary HUD form HUD-50059-A will be produced and put in the tenant file. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer.

View Audit 2858

Finding 1605 (2023-001)

Significant Deficiency 2023

Universidad Carlos Albizu, Inc.

PR

Cash Management Student Financial Aid

Finding No. 2023-001 Excess of Cash Condition Found In three (3) of thirty-six (36) G-5 Direct Loan drawdowns from the San Juan Campus, refunds were not properly returned on G-5 during the required period of ten (10) days (3 business days plus an additional 7 calendar days). Corrective Action Pla...

Finding No. 2023-001 Excess of Cash Condition Found In three (3) of thirty-six (36) G-5 Direct Loan drawdowns from the San Juan Campus, refunds were not properly returned on G-5 during the required period of ten (10) days (3 business days plus an additional 7 calendar days). Corrective Action Plan The Institution will retrain all personnel of the financial areas teams that interact in the implementation of this procedure. The T-IV Compliance Coordinator will oversee the training to ensure all procedures and guidelines are fully understood. The procedures in question will involve a written internal document of the process. We will be assigning the specific responsibilities of the process by function and the interactions with other functions. Name(s) of the Contact Person(s) Responsible for Corrective Action Héctor Peña, Director of Finance (San Juan) Luis Barreto, Director of Finance (Miami) Carmen Rivera, Compliance Officer Anticipated Completion Date Will be completed on or before November 15, 2023.

View Audit 2832

Finding 1391 (2023-002)

Significant Deficiency 2023

Panhandle Cusd #2

IL

Questioned Costs Procurement, Suspension & Debarment Cash Management

Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ens...

Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ensure that they review each invoice/bill received prior to issuing payment for the invoice/bill and prior to submitting for grant reimbursement. Management’s Response: The District will take the necessary steps to avoid paying and charging invoices to multiple grants. Anticipated Date of Completion: June 30, 2024.

View Audit 2626 Questioned Costs: $1

Finding 1390 (2023-001)

Material Weakness 2023

Comprenhensive Community Child Care Inc. Dba 4c for Children

OH

Questioned Costs Cash Management

Comprehensive Community Child Care Organization, Inc dba 4C for Children submits the following corrective action plan for the year ended June 30, 2023. Finding 2023-001 Child and Adult Care Food Program (CACFP), CFDA 10.558 Condition: Comprehensive Community Child Care Organization, Inc. dba 4C for...

Comprehensive Community Child Care Organization, Inc dba 4C for Children submits the following corrective action plan for the year ended June 30, 2023. Finding 2023-001 Child and Adult Care Food Program (CACFP), CFDA 10.558 Condition: Comprehensive Community Child Care Organization, Inc. dba 4C for Children does not have an effective internal control process for disbursing meal reimbursement payments within the required 5-day period. The lack of a key control resulted in two instances (in a sample of 8) of late remittances. View of Responsible Officials: 4C agrees with the audit finding. Corrective Action Plan: 4C will implement a control process and tracking related to all requests for advance payment for the Child and Adult Care Food Program to adhere to the required 5-day disbursement of provider payments. Responsible Party: Colleen Swanson, CFO Anticipated Completion Date: July 1, 2023

View Audit 2622 Questioned Costs: $1

Finding 1274 (2023-001)

None 2023

Roncalli Apartments, Inc.

ME

Cash Management HUD Housing Programs

The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2023.

View Audit 2401

Finding 1235 (2023-001)

Significant Deficiency 2023

Crowhaven Apartments, Inc.

MO

Allowable Costs / Cost Principles Cash Management § 200.302

Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Cor...

Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and are in process of developing and implementing the appropriate policies and procedures.

View Audit 2334

Finding 1234 (2023-001)

Material Weakness 2023

Senior Resources, Inc.

SC

Eligibility Cash Management Reporting

View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation D...

View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation Date of Corrective Action : 10/31/2023 Person Responsible for Corrective Action: Andrew Boozer, Executive Director, Marcus Hunter, Director of Finance and Operations, and Beverly Breuer, Director of FGP/SCP Programs.

View Audit 2307

Finding 1230 (2023-001)

Significant Deficiency 2023

Nyack Union Free School District

NY

Cash Management § 200.430

The Assistant Superintendent of Curriculum & Instruction will work with the Business office and the Human Resources department to ensure that the Certification of Federal Awards forms accurately reflect the employee's time charged to the grant. The forms will be reviewed to ensure the costs are allo...

The Assistant Superintendent of Curriculum & Instruction will work with the Business office and the Human Resources department to ensure that the Certification of Federal Awards forms accurately reflect the employee's time charged to the grant. The forms will be reviewed to ensure the costs are allowable and properly documented.

View Audit 2298

Finding 1135 (2023-004)

Material Weakness 2023

Ecorse Public Schools

MI

Procurement, Suspension & Debarment Cash Management Material Weakness

Finding 2023-004 Material Weakness in Internal Control over Financial Reporting - Journal Entries and Expenditure Documentation Correction Action Plan: The journal entries in question were primarily expenditures for transportation and maintenance costs. We provided the total pool of eligible cleani...

Finding 2023-004 Material Weakness in Internal Control over Financial Reporting - Journal Entries and Expenditure Documentation Correction Action Plan: The journal entries in question were primarily expenditures for transportation and maintenance costs. We provided the total pool of eligible cleaning and transportat ion expenses, and then we allocated those expenses to the grant after payment was made. We deemed it appropriate based on the reimbursing nature of these expenses. In the future, we will tie all reimbursement costs to actual invoices that will be implemented by the CFO immediately. The district will place said documentation in the journal entry.

View Audit 2150

Finding 1104 (2023-002)

Material Weakness 2023

The Dearborn Academy

MI

Cash Management

View of Responsible Officials and Corrective Action Plan – Upon receiving notification from the management company that the accounting department had inadvertently invoiced the academy for a duplicate amount dissimilar to an invoice provided in a previous month, the academy conducted a detailed revi...

View of Responsible Officials and Corrective Action Plan – Upon receiving notification from the management company that the accounting department had inadvertently invoiced the academy for a duplicate amount dissimilar to an invoice provided in a previous month, the academy conducted a detailed review in collaboration with the finance team. 1. Root Cause Analysis: The academy conducted a root cause analysis to identify the underlying factors contributing to the finding. This analysis helped pinpoint that the management company was experiencing unexpected internal staffing issues throughout the conclusion of the fiscal year within their accounting department. 2 Action Plan: The issue has been reconciled as of August 30, 2023. The academy, in collaboration with the management company, has developed a comprehensive action plan outlining the specific steps that will be taken to prevent this issue from happening again. 3 Implementation: The management company has notified the academy that it has begun the implementation of the action plan, including process improvements and staff reconfigurations. 4. Monitoring and Oversight: The academy, along with the management company, has established an improved monitoring and oversight method to ensure internal audits and management reviews will be conducted periodically to ensure sustained compliance and effectiveness. 5. Preventive Measures: To prevent similar issues from arising in the future, additionally, the management company is implementing preventive measures, including additional staffing, staff training, process enhancements, and increased oversight. The academy is committed to resolving this finding promptly and effectively, and values the recommendations provided by the audit team and views this process as an opportunity to strengthen internal controls and enhance overall operations in collaboration with the management company.

View Audit 2112

Finding 1039 (2023-001)

Material Weakness 2023

St. Francis Apartments, Inc.

ME

Cash Management HUD Housing Programs

The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.

View Audit 1993

Finding 998 (2023-001)

None 2023

School District, City of Flint

MI

Questioned Costs Cash Management School Nutrition Programs

The Shared Business Services employees will work with the Management Company of the Food Services program to ensure that in situations where missed meals are identified, that proper documentation (including original tally sheets) be maintained and kept on hand to support the additional meals being c...

The Shared Business Services employees will work with the Management Company of the Food Services program to ensure that in situations where missed meals are identified, that proper documentation (including original tally sheets) be maintained and kept on hand to support the additional meals being claimed. In addition, they will ensure that staff are properly trained to not recreate tally sheets, but to properly document on the original copies, to ensure that meal counts are not duplicated.

View Audit 1901 Questioned Costs: $1

Finding 969 (2023-001)

Material Weakness 2023

Melvindale-Northern Allen Park Public Schools

MI

Cash Management

2023-001 Material Noncompliance: material weakness in internal controls over compliance • Cash drawdowns for the ESSER program exceeded expenditures for one transaction/event o The Director of Finance will review the ledger and amounts requested for grant drawdowns with another member of the bus...

2023-001 Material Noncompliance: material weakness in internal controls over compliance • Cash drawdowns for the ESSER program exceeded expenditures for one transaction/event o The Director of Finance will review the ledger and amounts requested for grant drawdowns with another member of the business department before submitting the request. Both members of the business department will sign the ledger to document that the numbers were correct.

View Audit 1816

Finding 959 (2023-004)

Material Weakness 2023

Bullock Creek School District

MI

Internal Control / Segregation of Duties Cash Management Material Weakness

October 24, 2023 Finding Number: 2023-004 – Material weakness in Internal Control – Reporting (Repeat Finding) Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets. Responsible Pe...

October 24, 2023 Finding Number: 2023-004 – Material weakness in Internal Control – Reporting (Repeat Finding) Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-24-2023 This year we have partnered with Meal Magic, for reporting claims. Every student must enter an identification number or scan an ID card so that students cannot be missed or over-claimed. The Direct Certification students are compared monthly against the state information provided to make sure students are claimed at the correct rate. Sincerely, Stephen Grubaugh Director of Business Service

View Audit 1794

Corrective Action Plans

Filters