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Corrective Action Plans

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Finding 15940 (2022-003)
Significant Deficiency 2022
Syracuse Model Neighborhood Facility, Inc.
NY
Cash Management Significant Deficiency
Significant Deficiency 2022-003 Application of Cash Receipts Contact Person Responsible for Corrective Action Plan: Lawrence Williams, Chief Executive Officer. Corrective Action Plan: The Chief Executive Officer and Chief Financial Officer will ensure that all cash receipts are properly applied to...
Significant Deficiency 2022-003 Application of Cash Receipts Contact Person Responsible for Corrective Action Plan: Lawrence Williams, Chief Executive Officer. Corrective Action Plan: The Chief Executive Officer and Chief Financial Officer will ensure that all cash receipts are properly applied to the appropriate grant receivable funder and utilize any deferred revenue from the funder where appropriate. Anticipated Completion Date of Corrective Action Plan: December 31, 2023
View Audit 19559
Finding 15939 (2022-002)
Significant Deficiency 2022
Syracuse Model Neighborhood Facility, Inc.
NY
Cash Management Significant Deficiency
Significant Deficiency 2022-002 Grant Voucher Submissions Contact Person Responsible for Corrective Action Plan: Lawrence Williams, Chief Executive Officer. Corrective Action Plan: The Chief Executive Officer and Chief Financial Officer will ensure that all vouchers are prepared and submitted on a...
Significant Deficiency 2022-002 Grant Voucher Submissions Contact Person Responsible for Corrective Action Plan: Lawrence Williams, Chief Executive Officer. Corrective Action Plan: The Chief Executive Officer and Chief Financial Officer will ensure that all vouchers are prepared and submitted on a timely basis. Anticipated Completion Date of Corrective Action Plan: December 31, 2023
View Audit 19559
Finding 15889 (2022-004)
Material Weakness 2022
Memorial Health and Subsidiaries
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303
? Finding 2022-004 ? In October 2022, Management enhanced its maintained supporting documentation to provide evidence of review and approval of FEMA expenditures and financial reporting for future FEMA submissions. o Responsible Party: Amanda Zentefis
? Finding 2022-004 ? In October 2022, Management enhanced its maintained supporting documentation to provide evidence of review and approval of FEMA expenditures and financial reporting for future FEMA submissions. o Responsible Party: Amanda Zentefis
View Audit 19521
Finding 15880 (2022-001)
Significant Deficiency 2022
Mar Vista Eldorado, INC
IN
Questioned Costs Subrecipient Monitoring Cash Management
Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Dwight Hargett Position: President/CEO - Management Agent Tele...
Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Dwight Hargett Position: President/CEO - Management Agent Telephone number: 812-987-8344 Current Findings on the Summary of Auditors Results Statement of Condition 2022-001 (Assistance Listing Number 14.157): The required residual receipts deposit in the amount of $9,607 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into the residual receipts account within 90 days after the fiscal year end. Recommendation: Management should make a deposit of $9,607 to the residual receipts account for the underfunded amount. Additionally, management should make deposits, as required by the Regulatory Agreement, on an annual basis. Actions taken or planned on the finding: Management made a deposit of $9,607 on August 4, 2022 to fully fund the residual receipts account for the year ended June 30, 2022.
View Audit 19417 Questioned Costs: $1
Finding 15875 (2022-007)
Material Weakness 2022
School District of Marathon City
WI
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Child Nutrition Cluster Reporting Child Nutrition Cluster - Assistance Listing No. 10.553, 10.555 Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure accounts agree back to supporting doc...
Child Nutrition Cluster Reporting Child Nutrition Cluster - Assistance Listing No. 10.553, 10.555 Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure accounts agree back to supporting documentation prior to the reimbursement request being filed with the grating agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action Planned/Taken: Food service reports are now reviewed and initialed monthly. Food service director would initially run the report and it would be reconciled by the Business Manager. Final claims are reconciled before the report is submitted and initialed by the Superintendent. Name(s) of the contact person(s) responsible for corrective action: Nimisha Patel, Business Manager Planned completion date for corrective action plan: January 1, 2023
View Audit 19352
Finding 15815 (2022-001)
Material Weakness 2022
South Central Cusd 401
IL
Questioned Costs Cash Management Reporting
Finding Synopsis: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records indicated less expenditures incurred than what was requested on the report. Action Steps: Grant expenditure reports will be reconciled to accounting records for the time pe...
Finding Synopsis: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records indicated less expenditures incurred than what was requested on the report. 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, 2022.
View Audit 22537 Questioned Costs: $1
Trinity Health
MI
Questioned Costs Cash Management
The College?s business administration implemented training and oversight of HEERF disbursements and incorporated levels of review as outlined in the program agreement. To ensure proper oversight, the College?s business administration now submits a list of their requests of qualifying expenditures to...
The College?s business administration implemented training and oversight of HEERF disbursements and incorporated levels of review as outlined in the program agreement. To ensure proper oversight, the College?s business administration now submits a list of their requests of qualifying expenditures to Finance. Finance reviews the expenses and ensures the payments were processed. Finance notifies the College?s business administration when draw down of the HEERF funds is appropriate.
View Audit 18892 Questioned Costs: $1
Trinity Health
MI
Questioned Costs Cash Management
The Senior Finance Director is now overseeing and ensuring compliance and education within the business office, along with support from the new leadership within the President?s office. Cross-training and education will occur with the College?s administration and business office to ensure regulatory...
The Senior Finance Director is now overseeing and ensuring compliance and education within the business office, along with support from the new leadership within the President?s office. Cross-training and education will occur with the College?s administration and business office to ensure regulatory standards and requirements are met.
View Audit 18892 Questioned Costs: $1
Trinity Health
MI
Student Financial Aid Matching / Level of Effort / Earmarking Cash Management
The College?s Financial Aid office has instituted a reconciliation process that is now completed monthly, with timely and appropriate levels of review of the reconciliations. All previous month?s reconciliations were performed and reviewed, and the monthly reconciliation process is now part of the s...
The College?s Financial Aid office has instituted a reconciliation process that is now completed monthly, with timely and appropriate levels of review of the reconciliations. All previous month?s reconciliations were performed and reviewed, and the monthly reconciliation process is now part of the standard month-end procedures.
View Audit 18892
Trinity Health
MI
Reporting Cash Management Eligibility
The Patient Business Service centers are actively reviewing any potential HRSA credits to ensure refunds are processed timely. As the HRSA program has concluded, our teams are now focusing our efforts on reviewing previous HRSA payments to ensure accuracy and that any refunds identified are processe...
The Patient Business Service centers are actively reviewing any potential HRSA credits to ensure refunds are processed timely. As the HRSA program has concluded, our teams are now focusing our efforts on reviewing previous HRSA payments to ensure accuracy and that any refunds identified are processed timely.
View Audit 18892
Trinity Health
MI
Reporting Procurement, Suspension & Debarment Cash Management
Since the beginning of the pandemic, a better understanding of the criteria for qualifying as a COVID-19 related expense has been developed and communicated to colleagues.
Since the beginning of the pandemic, a better understanding of the criteria for qualifying as a COVID-19 related expense has been developed and communicated to colleagues.
View Audit 18892
Finding 15718 (2022-002)
Significant Deficiency 2022
Bullock Creek School District
MI
Cash Management Reporting School Nutrition Programs
October 22, 2022 Finding Number: 2022-002 ? Reporting Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Da...
October 22, 2022 Finding Number: 2022-002 ? Reporting Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Date: 10-22-2022 During the single audit, it was discovered that Bullock Creek Food Service Department meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. To ensure that this did not continue, Bullock Creek Food Service and the Technology Department worked together to implement the use of Skyward to track the melas served to students. This transition occurred over a few months, as the implementation was rolled out to 5 individual buildings. When MDE came on campus and audited the months during the transition and found a few discrepancies whish were remedied in the software and the claims were adjusted. RPC then audited the month following the MDE reviews and found no discrepancies. Skyward was used for the rest of the year. For the 2022-2023 Scholl year, the Food Service Department may purchase Meal Magic, which is a food Service software that will streamline the recording and reporting processes even more and may reduce the chance of errors even further. Sincerely, Stephen Grubaugh Director of Business Services
View Audit 18850
Finding 15717 (2022-001)
Material Weakness 2022
Bullock Creek School District
MI
Cash Management School Nutrition Programs Material Weakness
October 22, 2022 Finding Number: 2022-001 ? Excess Fund Balance In Food Service Fund Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $85,951. Responsible Person: Stephen Grubaugh ? Dir...
October 22, 2022 Finding Number: 2022-001 ? Excess Fund Balance In Food Service Fund Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $85,951. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Date: 7/1/2022 During the single audit, it was discovered that Bullock Creek Food Service Department had an excess fund balance in the Food Service Fund by approximately $85,951. This was due to the meal reimbursement rate exceeding the food cost to prepare the meals. All meals served to students during the 2021-2022 school year were provided free of charge to the students, due to grants. In order to reduce the excess fund balance, the district created a spend down plan for the 2022-2023 Fiscal Year. The kitchen at Bullock Creek Elementary needs some structural repairs completed due to faulty roof drainage. The total cost of the project is approximately $73,000. Construction on the project was started in July of 2022 and finished in August. Meal Magic will be implemented during the 2022-2023 School year for tracking of the meal purchases of students and staff. This software will cost approximately $3,000 in the first year to implement and $6,000 in subsequent years. The reaming $10,000 in excess fund balance will be retained, in order to aid in the paydown of potential negative student food service account balances. Since students haven?t paid for breakfasts or lunches for the past 2 years, it is unknown how the many will families will have feel a financial burden paying for their children?s school meals. Sincerely, Stephen Grubaugh Director of Business Services
View Audit 18850
Finding 15702 (2022-001)
Material Weakness 2022
Little Rivers Health Care, Inc.
VT
Cash Management
Finding: 2022-001 Condition Found: The Organization drew down the FY 2023 Expanding COVID-19 Vaccination grant funds in full upon receipt of the award in the amount of $100,048 in advance of incurring federal expenses. The Organization incurred allowable expenses of $38,940 through December 31, 2...
Finding: 2022-001 Condition Found: The Organization drew down the FY 2023 Expanding COVID-19 Vaccination grant funds in full upon receipt of the award in the amount of $100,048 in advance of incurring federal expenses. The Organization incurred allowable expenses of $38,940 through December 31, 2022. During 2023, management worked with HRSA and was able to submit a budget revision which was approved by HRSA and allowed the Organization to allocate additional expenses incurred in December 2022 in the amount of $61,108 to the grant. Additionally, the Organization had a construction project during 2022 which was primarily funded by the Capital Assistance for Disaster Response and Recovery Efforts grant. During 2022, the Organization drew down the grant award based on 100% of the incurred allowable costs of the project rather than proportionate share of the grant to the total project costs in the approved budget as required by the Uniform Guidance. Individual(s) Responsible for Corrective Action: Andrew Barter, CEO Celeste Pitts, Interim CFO Corrective Action: The management that conducted and recommended these grant activities are no longer with Little Rivers Health Care, and as a result, management is longer influenced by the factors that caused this condition. The new CEO and new CFO are working with third-party technical assistance from our auditors at Berry Dunn for grant administration. Historically, grant tracking was performed singularly by one individual. Grant management is now conducted by the CEO, CFO, and a Grant Administrator with shared information and functionality, including use of grant management-specific resources in our finance and payroll systems. Capital Grants are monitored through a new Construction in Progress General Ledger account and a detailed Excel sheet that has a budget component. In May, LRHC submitted an ECV Extension Budget for our grant number H8GCS47793, and the budget was approved by Travis Wright, HRSA Grants Management Specialist and Carla Clarke, HRSA Project Officer and Investment Oversight Advisor on June 24, 2023. The budget included allowable and allocable costs for activities in the amount of $100,048 that occurred or were obligated in December 2022. These actions corrected the relevant ECV funding concern listed in finding 2022-001 as reported in the Schedule of Findings and Questioned Costs, Year Ended December 31, 2022. Anticipated Completion Date: Education of HRSA drawdown requirements has occurred with the new LRHC CEO and Interim CFO during this current audit period. Tracking functionality in our Finance and Payroll system has been set up and will be fully utilized by the third quarter of 2023.
View Audit 18838
Foxhill Manor Cooperative, Inc.
IN
HUD Housing Programs Cash Management Reporting
Foxhill Manor Cooperative, Inc. respectfully submits the following Corrective Action Plan for the year ended April 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapo...
Foxhill Manor Cooperative, Inc. respectfully submits the following Corrective Action Plan for the year ended April 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management is requesting a waiver of the required deposit. If denied, management will deposit funds into the residual receipts account. Contact Person(s) Responsible ? Basim Abdalla, Owner, Triangle Associates Anticipated Completion Date ? August 4, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by Triangle Associates, the management company, on behalf of Foxhill Manor Cooperative, Inc. ________________________________ Basim Abdalla, Owner Triangle Associates 1712 N Meridian, Suite 300 Indianapolis, IN 46202 317-921-1170
View Audit 17155
Finding 13136 (2022-001)
Significant Deficiency 2022
Tallassee City Board of Education
AL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Expenditures submitted for the Alabama Medicaid Administrative Claiming program included expenditures supported by federal funds and undocumented costs. Contact Person: Dr. Brock Nolin, Superintendent Corrective Action: Claims will be adjusted to correct the duplication of federal funds...
Expenditures submitted for the Alabama Medicaid Administrative Claiming program included expenditures supported by federal funds and undocumented costs. Contact Person: Dr. Brock Nolin, Superintendent Corrective Action: Claims will be adjusted to correct the duplication of federal funds and undocumented costs. Policies and procedures will be implemented according to the recommendations found in the Schedule of Findings and Questioned Costs. Proposed Completion Date: Prior to the submission of the July ? September 2023 claim.
View Audit 17333 Questioned Costs: $1
Union Spriings Central School District
NY
Cash Management
Corrective Action Plan: Due to the Pandemic, the operations of the School Lunch Fund were significantly altered. These changes included lower cost alternatives, staffing changes and other changes that contributed to an operating surplus in the current year. That surplus is anticipated to be utilized...
Corrective Action Plan: Due to the Pandemic, the operations of the School Lunch Fund were significantly altered. These changes included lower cost alternatives, staffing changes and other changes that contributed to an operating surplus in the current year. That surplus is anticipated to be utilized in the subsequent year to further benefit the program.
View Audit 17564
Finding 13013 (2022-003)
Material Weakness 2022
Isd # 682 Roseau
MN
Cash Management Reporting School Nutrition Programs
Contact Person - Thomas A. Jerome, Superintendent. Corrective Action Plan - The District will review policies and procedures for submitting meal counts for reimbursement. Completion Date - September 6, 2022.
Contact Person - Thomas A. Jerome, Superintendent. Corrective Action Plan - The District will review policies and procedures for submitting meal counts for reimbursement. Completion Date - September 6, 2022.
View Audit 17418
Acres Home Garden, Inc.
TX
HUD Housing Programs Cash Management Reporting
Corrective Action Plan Audit Finding 2022-001: A withdrawal was made from the residual receipt account without HUD approval. Response: The Project did not have enough funds to pay its vendors. Management will request an injection of funds from the Center in 2023 to replace the withdrawn funds. Res...
Corrective Action Plan Audit Finding 2022-001: A withdrawal was made from the residual receipt account without HUD approval. Response: The Project did not have enough funds to pay its vendors. Management will request an injection of funds from the Center in 2023 to replace the withdrawn funds. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098
View Audit 17431
Calumet City School District 155
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of...
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Finding 12938 (2022-002)
Significant Deficiency 2022
Irvington Community Schools, Inc.
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334
Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of thre...
Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.? Management Corrective Action: While the school?s annual total meals served for the 2021-22 audit year were more than the meals claimed for reimbursement, the school was unable to reconcile all of the individual months. The school has since implemented and automated system to record lunches served. This point-of-sale system will eliminate the ongoing monthly accounting required to support monthly claims assuring the numbers served reconciles with the numbers claimed. Chris Ashmore has already implemented this system and tested the subsequent year-to-date audit period to assure this corrective action has, in fact, eliminated the problem.
View Audit 18123
Finding 12937 (2022-001)
Material Weakness 2022
Irvington Community Schools, Inc.
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school...
Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency Management Corrective Action: Previous audit year expenses were classified as ?General? funds when they should have classified as ?Food Service?. This, in aggregate, has led to an excess fund balance. Management, specifically Rod Iberg and Linda Heidrich, will work with the state on how to transfer the large arrear fund balances between accounts. Management will also endeavor to assure that all ongoing expenses are allocated to the correct fund.
View Audit 18123
Finding 12896 (2022-002)
Significant Deficiency 2022
Bartholomew Consolidated School Corporation
IN
Cash Management School Nutrition Programs Significant Deficiency
2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559Recommendation: Adhere to internal control procedures over the review of meal counts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding:...
2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559Recommendation: Adhere to internal control procedures over the review of meal counts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Summer Feeding Program Claims will be reviewed and verified before entry with same form and procedure that is currently used for National School Lunch Program claims. Name(s) of the contact person(s) responsible for corrective action: Nancy Millspaugh Planned completion date for corrective action plan: June 30, 2023.
View Audit 17687
Finding 12890 (2022-002)
Significant Deficiency 2022
Cambridge Community Unit School District No. 227
IL
Internal Control / Segregation of Duties Cash Management Eligibility
Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure t...
Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement such as but not limited to training and conferences. Additionally, the District should contact the Illinois State Board of Education for further recommendation on this finding. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: There is no disagreement with this finding and procedures will be implemented. The District will contact the Illinois State Board of Education for further recommendation.
View Audit 17428
Finding 12884 (2022-002)
Material Weakness 2022
Chief Dull Knife College
MT
Questioned Costs Cash Management Procurement, Suspension & Debarment
Finding 2022-2: Cash Management Cash Management: As is the case with most higher education institutions and governmental entities, the College has struggled with the COVID pandemic and its aftermath. Essenti...
Finding 2022-2: Cash Management Cash Management: As is the case with most higher education institutions and governmental entities, the College has struggled with the COVID pandemic and its aftermath. Essential functions were disrupted, including several key accounting, finance, functions due to employees being out sick. Chief Dull Knife College had a discrepancy occur when drawing down funds in which it was done in error twice. The College had more than sufficient money in the bank to cover all of their expenses so this money was not used to cover any expenses. The College will be sure to assign duties to other employees to prevent this type of occurrence. Chief Dull Knife College takes the responsibility of drawing money from Grant Programs very crucial and will make all efforts and policies to ensure this type of error does not occur.
View Audit 17194 Questioned Costs: $1
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