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Corrective Action Plans

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Finding 3827 (2023-002)
Material Weakness 2023
Northern Tioga School District
PA
Questioned Costs Cash Management Reporting
The district has implemented procedures for the future to ensure all transacttions are recorded in the period of benefit and account reconciliations are performed in a timely manner. Anticipated Completion Date: June 30, 2023 Responsible Party: Kathy VanSchaick
The district has implemented procedures for the future to ensure all transacttions are recorded in the period of benefit and account reconciliations are performed in a timely manner. Anticipated Completion Date: June 30, 2023 Responsible Party: Kathy VanSchaick
View Audit 5986
Mio Ausable Schools
MI
Questioned Costs Cash Management
See the chart in the corrective action plan.
See the chart in the corrective action plan.
View Audit 5928
Finding 3754 (2023-002)
Significant Deficiency 2023
Wingate University
NC
Cash Management Internal Control / Segregation of Duties
Name of Responsible Individual: Jenn Hall, Director of Financial Planning and Kristi Furr, Controller Corrective Action: The University Business Office and Financial Planning Office will review the institutional cash management policies and ensure the proper controls are in place to eliminate insta...
Name of Responsible Individual: Jenn Hall, Director of Financial Planning and Kristi Furr, Controller Corrective Action: The University Business Office and Financial Planning Office will review the institutional cash management policies and ensure the proper controls are in place to eliminate instances of excess cash. An additional step will be added to the process that will require CFO review and approval of calculations of draw-down amounts. Anticipated Completion Date: December 31, 2023
View Audit 5904
Finding 3737 (2023-001)
Significant Deficiency 2023
Lessie Bates Davis Neighborhood House Inc.
IL
Allowable Costs / Cost Principles Cash Management
The Neighborhood House is undergoing an internal review of all payroll and payroll allocations. Adjustments and corrections to program allocations will be made accordingly. The payroll report will be reviewed annually for revisions.
The Neighborhood House is undergoing an internal review of all payroll and payroll allocations. Adjustments and corrections to program allocations will be made accordingly. The payroll report will be reviewed annually for revisions.
View Audit 5897
Finding 3710 (2023-002)
Significant Deficiency 2023
Deerfield Community School District
WI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
2023-002 -#84.425D COVID-19 Elementary and Secondary School Emergency Relief Fund II Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-131309-DPI-ESSERFll-163 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply t...
2023-002 -#84.425D COVID-19 Elementary and Secondary School Emergency Relief Fund II Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-131309-DPI-ESSERFll-163 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborer must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor complies with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $34,828. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $34,828. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2022-2023 paid prevailing wage rates for costs reimbursed by the grant. Otherwise, the District should replace the cost with other allowable costs. Response: The District replaced the cost with other allowable costs. Contact Person: Doreen Treuden Anticipated Completion: November 27, 2023
View Audit 5871 Questioned Costs: $1
Bothwell Regional Health Center
MO
Questioned Costs Cash Management Reporting
The Health Center incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Steve Davis, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by May 31, 202...
The Health Center incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Steve Davis, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by May 31, 2023 Corrective Action Plan: While this did not lead to any additional lost revenues being made available to the Health Center, the Health Center is going to continue and improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure any future portal submissions are compliant with said guidance.
View Audit 5784
Finding 3670 (2023-001)
Significant Deficiency 2023
Huron Valley Schools
MI
School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs
The District will implement controls in its meal claim process to ensure that student meals claimed for reimbursement equal student meals served. The Food Service Supervisor and/or Food Service Administrative Assistant will create a summary meal count sheet each month totaling the number of student ...
The District will implement controls in its meal claim process to ensure that student meals claimed for reimbursement equal student meals served. The Food Service Supervisor and/or Food Service Administrative Assistant will create a summary meal count sheet each month totaling the number of student meals seved based on the electronic and manual meal count sheets prior to submitting the meal claim in the Michigan Nutrition Data System (MiND). The monthly meal claim submitted will be filed with the supporting documentation an dsigned by the individual submitting the claim attesting that the meals claimed match the meals counted.
View Audit 5732 Questioned Costs: $1
South Central Cusd 401
IL
Reporting Cash Management
FINDING SYNOPSIS: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records established for accounting for ESSER grants funding did not match the reimbursement request reports. ACTION STEPS: Grant expenditure reports will be reconciled to accountin...
FINDING SYNOPSIS: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records established for accounting for ESSER grants funding did not match the reimbursement request reports. ACTION STEPS: Grant expenditure reports will be reconciled to accounting records for the time period of the expenditure report and for the grant project in its entirety prior to the filing of each expenditure report. CONTACT PERSON(S): Kerry Herdes, Superintendent and Virginia Keen, Bookkeeper. ANTICIPATED COMPLETION DATE: September 1, 2023.
View Audit 5696
Finding 3650 (2023-003)
Significant Deficiency 2023
Coos County School District No. 54
OR
Subrecipient Monitoring Cash Management Reporting
#2023-003 Significant Deficiency in internal controls and noncompliance related to reporting: The District did not have adequate internal controls over meal claiming process and as a result, errors were made and not detected. Recommendation: Personnel need to be assigned to provide a second rev...
#2023-003 Significant Deficiency in internal controls and noncompliance related to reporting: The District did not have adequate internal controls over meal claiming process and as a result, errors were made and not detected. Recommendation: Personnel need to be assigned to provide a second review of the meal counts. Ideally, software would be used to avoid human error in tallying. Action Taken: Since May of 2023, the Bandon School District has used Mealtime to avoid human error in tallying. The Food Services Director reviews these numbers monthly to ensure accuracy.
View Audit 5692
Finding 3510 (2023-002)
Material Weakness 2023
Jacksboro Independent School District
TX
School Nutrition Programs Procurement, Suspension & Debarment Cash Management
The District agrees with the finding and will ensure that staff follows the District’s food service program procurement procedures to ensure that TDA approval is obtained prior to all future Food Service Fund capital expenditure purchases. Relative the $221,648, the District remitted a Capital Expe...
The District agrees with the finding and will ensure that staff follows the District’s food service program procurement procedures to ensure that TDA approval is obtained prior to all future Food Service Fund capital expenditure purchases. Relative the $221,648, the District remitted a Capital Expenditure Request with TDA on September 25, 2023 for the 2023-24 fiscal year, which TDA approved. However, this request relates to the capital expenditures incurred in January and February 2023 in the 2022-23 fiscal year.
View Audit 5524
Volunteers of America Texas Manor House, Inc.
TX
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 5370
San Antonio Voa Living Center, Inc. (huebner Creek I)
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 5360
Finding 3405 (2023-003)
Material Weakness 2023
Brodstone Memorial Hospital D/b/a Brodstone Healthcare and Affiliate
NE
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303
Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the feder...
Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Hospital claimed reimbursement for health-related lost revenue during the COVID-19 pandemic. Condition: The Hospital claimed reimbursement for health-related lost revenue based on a comparison of actual monthly revenue for the months of March, April, and May 2020 to the same corresponding months of 2019. Within the calculation, the Hospital excluded certain other operating revenue from the 2020 monthly totals which were included in the 2019 monthly totals. As a result, the compilation of revenue used between the periods was not consistently applied resulting in a higher lost revenue calculation than prescribed by the applicable guidance. Views of Responsible Officials: Management agrees with the finding. Planned Completion Date: April 30, 2024. Person Responsible: Cyrstal Wyatt, CFO.
View Audit 5310 Questioned Costs: $1
Finding 3404 (2023-001)
Significant Deficiency 2023
Alabama Hospital Association
AL
Cash Management Reporting Significant Deficiency § 200.302 § 200.303
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited fo...
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited for not having submitted general ledger evidence submit additional support for the reconciliation they submitted. 3) Should a similar tranche of funds become available in the future, AlaHA will ensure disbursements are not made before receipt of general ledger evidence to support the amount reported by the hospital. Target Date: For items 1 & 2 in the corrective action plan, November 6, 2023.
View Audit 5303
Marysville Quilceda Meadows
WA
HUD Housing Programs Cash Management Reporting
Management agrees with the recommendation of the auditor, and will ensure that future residual receipts deposits are made timely.
Management agrees with the recommendation of the auditor, and will ensure that future residual receipts deposits are made timely.
View Audit 5201
Finding 3120 (2023-002)
Significant Deficiency 2023
Renaissance Academy Charter School of the Arts
NY
School Nutrition Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Finding 2023-002 - School Breakfast Program No. 10.553; Grant Period: Year Ended June 30, 2023 and National School Lunch Program - Assistance Listing No. 10.555; Grant Period: Year Ended June 30, 2023 Recommendation: The School should ensure that processes are in place to review and approve of invoi...
Finding 2023-002 - School Breakfast Program No. 10.553; Grant Period: Year Ended June 30, 2023 and National School Lunch Program - Assistance Listing No. 10.555; Grant Period: Year Ended June 30, 2023 Recommendation: The School should ensure that processes are in place to review and approve of invoices for purchases related to the breakfast and lunch program. Also, the meal counts and monthly claim reimbursements should be reviewed and confirmed by someone other than the person compiling the counts. These processes should be documented. Action Taken: Purchase orders for food and supply purchases will be filled out by the Cafeteria Manager and approved by the Chief Operating Officer (COO). Once the food is delivered, the Cafeteria Manager will submit the invoice to the COO and he will match it to the invoice and review and sign the invoice. On a monthly basis, the COO will review and approve the monthly meal counts, compiled by the Cafeteria Manager and submit the meal claim reimbursement. The COO, Craig Eichmann, will be responsible for implementing this updated process and it will be fully implemented by October 31, 2023.
View Audit 5055
Finding 3037 (2023-001)
Material Weakness 2023
The School District of Georgetown County
SC
Cash Management Subrecipient Monitoring § 200.305
The District will implement additional internal control procedures to require the MSAP Director complete a request for reimbursement based off general ledger expenditures similar to other federal programs at the District. In addition, the District will implement additional monitoring procedures to e...
The District will implement additional internal control procedures to require the MSAP Director complete a request for reimbursement based off general ledger expenditures similar to other federal programs at the District. In addition, the District will implement additional monitoring procedures to ensure requests for reimbursement are received and reflect general ledger transactions prior to performing any drawdown of federal funds.
View Audit 4988
Roland M Boucher Apartments, Inc.
RI
Questioned Costs Cash Management HUD Housing Programs
Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsibl...
Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski(krajewski@wdchoc.org), will ensure that appropriate fees will be allocated and charged
View Audit 4569 Questioned Costs: $1
Finding 2629 (2023-001)
Significant Deficiency 2023
Highwood Apartments, Inc.
SC
HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment
Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on t...
Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management is seeking reimbursement for the legal fees paid from operational cash.
View Audit 4446 Questioned Costs: $1
Finding 2533 (2023-001)
Significant Deficiency 2023
Great Lakes Christian College
MI
Student Financial Aid Cash Management Subrecipient Monitoring
Finding 2023-001 Cash Management - Heightened cash monitoring payment method Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster ALN #84.063 - Federal Pell Grant Program ALN #84.007 - Federal Supplemental Educational Opportunity Grants ALN #84.033 - Federal Work-...
Finding 2023-001 Cash Management - Heightened cash monitoring payment method Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster ALN #84.063 - Federal Pell Grant Program ALN #84.007 - Federal Supplemental Educational Opportunity Grants ALN #84.033 - Federal Work-Study Program ALN #84.268 - Federal Direct Student Loans Finding Summary: During testing of cash management, which includes disbursing of Title IV program funds under HCM1, a sample of 11 students was selected from the population of students receiving Title IV funding during fiscal year 2023. From this selection of students, the following deficiencies were noted where the College received Title IV payments from the Department of Education before either applying the funds to the students account or clearing any credit balances owed to the student/parent that were created by applying the funds to the students account. • Pell Grants – 10 of the 19 disbursements • Subsidized Loans – 17 of the 30 disbursements • Unsubsidized Loans – 18 of the 29 disbursements • Plus Loans – 4 of the 6 disbursements • FSEOG Grants – 9 of the 14 disbursements Responsible Individuals: Bryan Tarrant (Director of Operations) and Ryan Apple (Financial Aid Director) Corrective Action Plan: Management acknowledges the importance of continued training for staff to strengthen their knowledge of cash management practices and that processes and procedures relating to cash management are continually reviewed and updated. Anticipated Completion Date: We anticipate management’s review of practices and processes and additional training to be completed by December 31, 2023. The College anticipates continued review of policies and procedures on a yearly basis and additional training as the need arises.
View Audit 4319
Finding 2531 (2023-001)
Material Weakness 2023
Housing Authority of Meridian
MS
HUD Housing Programs Cash Management Eligibility
Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practi...
Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practices will be implemented immediately: 1. Property Managers will review all delinquent accounts on the 8th of each month, at which time a Late Rent Meeting will be conducted with perspective tenants to discuss ca use, and or a payment arrangement. 2. On the 14th of each month, all delinquent accounts will receive a Final Notice regarding nonpayment of rent. (With the exception of an approved payment arrangement.) 3. Court papers will be filed in County Court on the 18th of each month for all delinquent accounts, with the exception of those with approved payment arrangements. 4. All tenants that were not served for County Court will be filed in Justice Court, for non-payment of rent and or removal of occupied units. Person Responsible: Ronald J. Turner, Sr. Anticipated Completion Date: 3/31/2024
View Audit 4310
Finding 2523 (2023-001)
Significant Deficiency 2023
Kent State University
OH
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.413 § 200.516
Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $...
Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $209,101 was incorrectly reported by the program advisor and was not detected by the program director. These funds were returned to the Ohio Department of Development on October 11, 2023. The program has been termianted and program income returned. The individuals involved with this program are no longer employees of the University. The University is in the process of seeking reimbursement from the former employee. An internal controls questionnaire was prepared and reviewed for the other Small Business Development Center (SBDC) program noting no areas of concern. The FY24 internal audit plan will include additional review of the remaining SBDC program as well as review of controls within the department which previously managed the program noted in the finding. In addition, training related to roles and responsibilities for supervisors/approvers will be provided in FY24 to emphasize the guidance provided in the grants manual. Contact person responsible for the corrective action: Mark Polatajko, Senior Vice President for Finance and Administration.
View Audit 4303 Questioned Costs: $1
Finding 2432 (2023-001)
Material Weakness 2023
Oneida, Herkimer, and Madison Counties Boces
NY
School Nutrition Programs Questioned Costs Cash Management
Finding 2023-001 – Reporting The BOCES concurs with the finding 2023-001. Corrective Action: To correct this in the future 2 steps will be implemented by the BOCES: 1. A manual total of meals from the Etrition claim reports will be calculated and compared to the total meals on the CNMS claim; and 2....
Finding 2023-001 – Reporting The BOCES concurs with the finding 2023-001. Corrective Action: To correct this in the future 2 steps will be implemented by the BOCES: 1. A manual total of meals from the Etrition claim reports will be calculated and compared to the total meals on the CNMS claim; and 2. The School Food Service Director and Director of Shared Food Services will review and verify each other's work. Additional checks and balances will be put in place immediately so that reliance is not solely on the computerized system. Contact Person: Kate Dorr, Director of Shared Food Service (315) 738-0848 kdorr@oneida-boces.org
View Audit 4195
Finding 2422 (2023-003)
Significant Deficiency 2023
Archdiocese of St. Louis
MO
Cash Management Questioned Costs Subrecipient Monitoring
Finding No. 2023-003 – Significant Deficiency Personnel Responsible for Corrective Action: Amanda Laumeyer, CEO of St. Patrick Center Anticipated Completion Date: March 31, 2024 Corrective Action Plan: St. Patrick Center (SPC) will review reimbursements prior to forwarding to the federal grant a...
Finding No. 2023-003 – Significant Deficiency Personnel Responsible for Corrective Action: Amanda Laumeyer, CEO of St. Patrick Center Anticipated Completion Date: March 31, 2024 Corrective Action Plan: St. Patrick Center (SPC) will review reimbursements prior to forwarding to the federal grant agency. The Senior Director of Finance or designate, will review the invoices for accuracy. An initial or signature will be added to the reimbursement request, validating review was completed. After review is completed and signature/initial obtained, the reimbursement will be forwarded to the appropriate agency for payment.
View Audit 4149
Metropolitan Transit Authority
TN
Questioned Costs Cash Management Subrecipient Monitoring
Management's Corrective Action Plan 2023-001 - CASH MANAGEMENT Corrective Action Management concurs with the finding that Federal funds received were not disbursed within the required timeframe of 3-business days; however, it should be noted that the timeframe in question included a federal banki...
Management's Corrective Action Plan 2023-001 - CASH MANAGEMENT Corrective Action Management concurs with the finding that Federal funds received were not disbursed within the required timeframe of 3-business days; however, it should be noted that the timeframe in question included a federal banking holiday. Management is committed to meeting the required guidelines of disbursing federal funds received within the 3-business days following receipt requirement.
View Audit 4131 Questioned Costs: $1
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