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Corrective Action Plans

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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
Questioned Costs Allowable Costs / Cost Principles Cash Management
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 Questioned Costs Student Financial Aid
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 Questioned Costs Cash Management § 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
Questioned Costs 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
Questioned Costs Cash Management Reporting
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
Questioned Costs 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 Questioned Costs Subrecipient Monitoring
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 Questioned Costs Special Tests & Provisions
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 Questioned Costs Special Tests & Provisions
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
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
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
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