Corrective Action Plans

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Finding No: 2025-003 Condition: The District does not have an adequate review process in place for meal count claims prior to submission. Claims prepared by one individual are submitted without independent verification. As a result, the district reported an incorrect lunch count for January 2025. Th...
Finding No: 2025-003 Condition: The District does not have an adequate review process in place for meal count claims prior to submission. Claims prepared by one individual are submitted without independent verification. As a result, the district reported an incorrect lunch count for January 2025. This error appears to be isolated to January; however, it would likely have been prevented if a review process were in place. Plan: The District will implement a system in which meal count claims will have secondary approval by the CSBO. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Mark Orszula, CSBO
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON NOVEMBER 18, 2024 IN THE AMOUNT OF $575. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON NOVEMBER 18, 2024 IN THE AMOUNT OF $575. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
Planned Corrective Action: The district will implement controls for monitoring reporting grant requirements and grant expenditures to ensure compliance with reporting and period of performance requirements for federal grants. Anticipated Completion Date: 6/30/26 Responsible Contact Person: Hiwot Abr...
Planned Corrective Action: The district will implement controls for monitoring reporting grant requirements and grant expenditures to ensure compliance with reporting and period of performance requirements for federal grants. Anticipated Completion Date: 6/30/26 Responsible Contact Person: Hiwot Abraha
Management agrees and will implement policy for timely transfers from tax and insurance escrow account as tax and insurance expenses are incurred and paid from operating account.
Management agrees and will implement policy for timely transfers from tax and insurance escrow account as tax and insurance expenses are incurred and paid from operating account.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
Management agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $44,988. 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 March 31, 2025 in the amount of $44,988. 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 May 31, 2025 in the amnount of $37,787. 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 May 31, 2025 in the amnount of $37,787. Management will ensure that the residual receipts account is properly funded in the future.
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.
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.
Management agrees with the finding. The residual receipts account deficiency was funded on January 22, 2025 in the amount of $9,588. Management will ensure that the residual receitps account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on January 22, 2025 in the amount of $9,588. Management will ensure that the residual receitps account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $80,478. Management will ensure that the residual receipts account are properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $80,478. Management will ensure that the residual receipts account are properly funded in the future.
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.
Management agrees with the finding. The residual receipts account deficiency was funded on August 8, 2025 in the amount of $6,188. 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 8, 2025 in the amount of $6,188. Management will ensure that the residual receipts account is properly funded in the future.
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.
The client was enrolled in MCCA’s shelter program; was not enrolled in the grant program and a portion of the grant was used for the client’s rent incorrectly. This was a data error. Effective December 2025 MCCA implemented additional procedures between the program director and accounting to ensure ...
The client was enrolled in MCCA’s shelter program; was not enrolled in the grant program and a portion of the grant was used for the client’s rent incorrectly. This was a data error. Effective December 2025 MCCA implemented additional procedures between the program director and accounting to ensure all grants funds are properly spent on enrolled clients.
Finding 2025-002: Eligibility Responsible Individuals: Kari Williams, Chief Financial Officer Corrective Action Plan: The Organization reviewed the attendance form and made changes so it is easier to read. The Organization will review reimbursement requests and watch for errors. Anticipated Completi...
Finding 2025-002: Eligibility Responsible Individuals: Kari Williams, Chief Financial Officer Corrective Action Plan: The Organization reviewed the attendance form and made changes so it is easier to read. The Organization will review reimbursement requests and watch for errors. Anticipated Completion Date: December 31, 2025
County staff will receive annual daysheet training. The County will conduct training on the time sheet process. The County will continue random monthly reviews of Daysheets and timesheets initiated for May 2025. For those staff identified by the random monthly review with discrepancies, supervisors ...
County staff will receive annual daysheet training. The County will conduct training on the time sheet process. The County will continue random monthly reviews of Daysheets and timesheets initiated for May 2025. For those staff identified by the random monthly review with discrepancies, supervisors will provide refresher training on Daysheet and timesheet procedures. Additional targeted reviews will be completed monthly until the deficiencies are corrected.
Management is aware of the requirements from HUD to use funds withdrawn from the residual receipts account for the intended and approved use. Management will direct the Fiscal Manager to monitor and document the required residual receipts cash balance monthly and Management will maintain oversight t...
Management is aware of the requirements from HUD to use funds withdrawn from the residual receipts account for the intended and approved use. Management will direct the Fiscal Manager to monitor and document the required residual receipts cash balance monthly and Management will maintain oversight to ensure compliance.
Significant Deficiency in Internal Control over Financial Reporting Recommendation: We recommend the District continue to improve its processes and procedures surrounding reporting of claims meal summaries. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...
Significant Deficiency in Internal Control over Financial Reporting Recommendation: We recommend the District continue to improve its processes and procedures surrounding reporting of claims meal summaries. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to develop processes and procedures to ensure reports tie to claims summaries for meal counts. Name of the contact person responsible for corrective action: Shari Thompson Planned completion date for corrective action plan: June 30, 2026.
The District will implement a monthly reconciliation process to compare production reports prepared by cafeteria staff to the meal system report used for reimbursement claims. Any discrepancies will be reviewed and resolved prior to claim submission, and the review will be documented to ensure consi...
The District will implement a monthly reconciliation process to compare production reports prepared by cafeteria staff to the meal system report used for reimbursement claims. Any discrepancies will be reviewed and resolved prior to claim submission, and the review will be documented to ensure consistent and accurate internal reporting.
Contact – Haresh Vayal, Chief Financial Officer and Lisa Choate, President and CEO Telephone Number – (202)-833-7522 Completion Date – March 31, 2026 2025-001 – Internal Control Over Compliance and Compliance with Cash Management Corrective Action Plan: The Organization’s Federal awards are primaril...
Contact – Haresh Vayal, Chief Financial Officer and Lisa Choate, President and CEO Telephone Number – (202)-833-7522 Completion Date – March 31, 2026 2025-001 – Internal Control Over Compliance and Compliance with Cash Management Corrective Action Plan: The Organization’s Federal awards are primarily administered on a reimbursement basis. During fiscal year 2025, however, the Organization was required to draw advances on certain Federal awards due to changes in the political landscape. The guidance identified by the auditors is acknowledged. Management will implement a formal process to track Federal cash advances and monitor interest earned on those advances in compliance with Federal cash management requirements. Additionally, the Organization will calculate interest earned on Federal advances received during fiscal year 2025 and remit any interest earned in excess of $500 to the Federal government within 12 months of the date the advances were received. The Finance Department will monitor Federal cash advances on a monthly basis to ensure compliance with Federal cash management requirements. This monitoring will include reviewing the timing of advances, tracking interest earned on Federal funds, and reconciling advance balances to allowable expenditures. Interest calculations will be reviewed by management, and any interest earned in excess of $500 will be remitted to the Federal government within the required timeframe. Management will periodically review the process to ensure controls are operating effectively and make adjustments as necessary. Management believes these corrective actions will ensure compliance with applicable Federal cash management regulations going forward.
B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Assistant Controller and Property Accountant will review and veri...
B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Assistant Controller and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Assistant Controller and Property Accountant will review and veri...
B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Assistant Controller and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2025-006 Condition: District failed to submit annual verification report and monthly claim reports for Child Nutrition Program Cluster in accordance t...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2025-006 Condition: District failed to submit annual verification report and monthly claim reports for Child Nutrition Program Cluster in accordance to Illinois School Code. Recommendation: The District should review all reports to ensure they are submitted timely. Action Taken: The District concurs with the recommendation and completed a Corrective Action Plan with ISBE in accordance with the 3 year exception policy. District will work to ensure the Corrective Action Plan approved by ISBE is followed.
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