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Corrective Action Plans

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Finding 516073 (2024-002)
Significant Deficiency 2024
Maria L. Varisco-Rogers Charter School
NJ
Student Financial Aid Cash Management Internal Control / Segregation of Duties
In response to the indings from the Collaborative Federal Monitoring (CFM) Audit that was conducted on the Federal grants funding in FY 24, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: ...
In response to the indings from the Collaborative Federal Monitoring (CFM) Audit that was conducted on the Federal grants funding in FY 24, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure budgeted amounts and carryover funds are properly recorded throughout the fiscal year.
View Audit 333875
Finding 516056 (2024-004)
Significant Deficiency 2024
City of Kingsford
MI
Procurement, Suspension & Debarment Cash Management Significant Deficiency
2024-004 Uniform Grant Guidance Implementation Recommendation: CLA recommends the City continue the process in assessing its financial management systems and related internal controls over federal awards during the 2025 fiscal year. This assessment should include evaluating existing policies and pro...
2024-004 Uniform Grant Guidance Implementation Recommendation: CLA recommends the City continue the process in assessing its financial management systems and related internal controls over federal awards during the 2025 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to City employees, and procedures to periodically review and update, as considered necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The City is still working on assessing its financial management system and related internal controls over federal awards and evaluating the existing policies for compliance with Uniform Guidance. The City is working to educate the employees on the policies in place and reviewing and updating as necessary. Name of the contact person responsible for corrective action: Michael Stelmaszek, City Manager Planned completion date for corrective action plan: June 30, 2025
View Audit 333827
Finding 515977 (2024-001)
Significant Deficiency 2024
Fairview Housing
WA
Questioned Costs HUD Housing Programs Cash Management
Management agrees with the finding and funds will be included in current year’s residual receipts deposit.
Management agrees with the finding and funds will be included in current year’s residual receipts deposit.
View Audit 333788 Questioned Costs: $1
Finding 515973 (2024-001)
Significant Deficiency 2024
New Mexico Land Conservancy
NM
Questioned Costs Cash Management Internal Control / Segregation of Duties
Planned Corrective Action: We agree with this finding and will create and implement additional internal controls to allow for tracking of actual payroll taxes incurred for labor charged to the award ensuring that only costs incurred are billed. Anticipated Completion Date: January 31, 2025. Res...
Planned Corrective Action: We agree with this finding and will create and implement additional internal controls to allow for tracking of actual payroll taxes incurred for labor charged to the award ensuring that only costs incurred are billed. Anticipated Completion Date: January 31, 2025. Responsible Contact Person: Megan Keller, Director of Finance and Operations
View Audit 333770 Questioned Costs: $1
Finding 515972 (2024-003)
Material Weakness 2024
Streator Esd No. 44
IL
Cash Management § 200.208
The District will have a policy to never hold checks or prepare checks prior to completion of applicable work. Checks will be sent out immediately upon approval by the Board of Education. Furthermore, the District will ensure there is proper oversight to ensure checks are not being held.
The District will have a policy to never hold checks or prepare checks prior to completion of applicable work. Checks will be sent out immediately upon approval by the Board of Education. Furthermore, the District will ensure there is proper oversight to ensure checks are not being held.
View Audit 333767
Finding 515845 (2024-002)
Significant Deficiency 2024
University of Mount Olive, Inc.
NC
Cash Management Internal Control / Segregation of Duties
Name of Responsible Individual: Mr. Jay Rebman Corrective Action: Financial Aid and the Controller's Office have implemented a bi-weekly reconciliation process to ensure that any excess funds are disbursed or returned via G5 within the 10 day window. Anticipated Completion Date: December 9, 2024
Name of Responsible Individual: Mr. Jay Rebman Corrective Action: Financial Aid and the Controller's Office have implemented a bi-weekly reconciliation process to ensure that any excess funds are disbursed or returned via G5 within the 10 day window. Anticipated Completion Date: December 9, 2024
View Audit 333710
University of Mount Olive, Inc.
NC
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Name of Responsible Individual: Mr. Brian K. Blackburn Corrective Action: As a result of Audit Finding 2023-001 the University had implemented a weekly COD Maintenance Files for Direct Loans and Pell Grants. The 2024-001 Finding is a result of an oversight in the setup of the one student record that...
Name of Responsible Individual: Mr. Brian K. Blackburn Corrective Action: As a result of Audit Finding 2023-001 the University had implemented a weekly COD Maintenance Files for Direct Loans and Pell Grants. The 2024-001 Finding is a result of an oversight in the setup of the one student record that caused the information to not be picked up and included in the weekly file. The problem has now been identified and corrected to ensure that such an oversight does not reoccur. Additionally, the University has implemented a new policy in terms of creating and updating student records. Anticipated Completion Date: December 9, 2024
View Audit 333710
Rannie Webster Foundation
NH
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities -Assistance Listing No. 14.129 - Other Matters Recommendation: CLA recommends the organization develops and enforces a policy requiring the independent approval of all bank reconcili...
Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities -Assistance Listing No. 14.129 - Other Matters Recommendation: CLA recommends the organization develops and enforces a policy requiring the independent approval of all bank reconciliations on a monthly basis. Explanation of disagreement with audit finding: Management is in agreement with the finding. Action taken in response to finding: Beginning in December 2023, Webster began implementing Silverstone Living's policy regarding bank reconciliation preparation and approval. Bank reconciliations are prepared on a monthly basis by the Business Office Manager or the Assistant Controller and reviewed by the CFO. Name of the contact person responsible for corrective action: Janet Langlois, CFO Planned completion date for corrective action plan: December 31, 2023.
View Audit 333666
Finding 515686 (2024-001)
Material Weakness 2024
City of Bettendorf, Iowa
IA
Reporting Cash Management
Response and Corrective Action Plan: The City will review current processes and realign duties and processes to improve internal controls within the identification of federal award expenditures. - Jason Schadt
Response and Corrective Action Plan: The City will review current processes and realign duties and processes to improve internal controls within the identification of federal award expenditures. - Jason Schadt
View Audit 333552
Finding 515676 (2024-003)
Significant Deficiency 2024
Aromas-San Juan Unified School District
CA
Questioned Costs Cash Management Reporting
Subject: Regarding Audit Finding 2024-003: Reporting (50000) Finding 2024-003: We agree with the auditor’s comments, and the following actions will be taken to ensure proper records are maintained and reconciled: 1. The District is working with the point-of-sale vendor to be able to add a separate ...
Subject: Regarding Audit Finding 2024-003: Reporting (50000) Finding 2024-003: We agree with the auditor’s comments, and the following actions will be taken to ensure proper records are maintained and reconciled: 1. The District is working with the point-of-sale vendor to be able to add a separate afterschool snack meal schedule to our system to accurately record snacks served in real-time. This will replace hand-tallied counts and reduce the risk of mathematical errors 2. Staff will conduct daily reconciliation of snack counts in the point of sale system to ensure accuracy 3. Monthly audits will be performed in against claim forms in advance of reimbursement claims tha tare submitted to the California Department of Education 4. The point-of-sale system will support the District’s ability to maintain accurate records and reconciliations for compliance purposes. The above steps will be implemented by April 2025 and the District maintains that it will continue the actions above to follow Child and Adult Care Food Program, Child Nutrition Cluster guidelines.
View Audit 333486 Questioned Costs: $1
Finding 515647 (2024-002)
Significant Deficiency 2024
North Star School District
PA
Internal Control / Segregation of Duties Cash Management Reporting
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency in Internal Controls over Compliance: See Find-ing 2024-001
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency in Internal Controls over Compliance: See Find-ing 2024-001
View Audit 333428
North Star School District
PA
Cash Management Reporting School Nutrition Programs
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – Kimberly Russian, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement pri-or to submitting each monthly claim to ensure accuracy ...
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – Kimberly Russian, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement pri-or to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. Action Taken: Management agrees with the recommendations. The Food Service Director has reviewed all monthly claims submitted in school year 2024-25 and found no errors requiring revision. Further, management will implement a plan to periodically review claim submis-sions for accuracy. Proposed Completion Date: January 31, 2025
View Audit 333428
Finding 515617 (2024-003)
Significant Deficiency 2024
Western Wyoming Community College
WY
Student Financial Aid Cash Management Reporting § 200.208 § 200.339
2024-003: Cash Management This finding is the result of transferring Primary Data Point Administration from Amy Murphy to Shanna Vargas. Corrective Action: The Financial Aid Office has developed a schedule and process to complete monthly direct loan reconciliation, as well as ensuring other member...
2024-003: Cash Management This finding is the result of transferring Primary Data Point Administration from Amy Murphy to Shanna Vargas. Corrective Action: The Financial Aid Office has developed a schedule and process to complete monthly direct loan reconciliation, as well as ensuring other members have access to complete this should the PDPA’s access not be available. Anticipated Date of Correction: 8/19/2024 Contact Person: Shanna Vargas, Director of Financial Aid
View Audit 333390
Fresno Pacific University and Subsidiaries
CA
Cash Management
Noncompliance with Cash Management Requirements Planned Corrective Action: The university now requests funds based only on booked/accepted disbursement in the COD system as reflected in the Cash Activity report. The business office confirms the amount drawn to the Student Financial Services team. Th...
Noncompliance with Cash Management Requirements Planned Corrective Action: The university now requests funds based only on booked/accepted disbursement in the COD system as reflected in the Cash Activity report. The business office confirms the amount drawn to the Student Financial Services team. This process eliminates excess funds on hand as they are reimbursements of funds already disbursed. Additionally, work continues to build better reporting of disbursement activity across the various federal funds. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: April 1, 2025
View Audit 333386
Finding 515512 (2024-001)
Significant Deficiency 2024
Project Learn of Summit County
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access data...
To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access database that is used for reimbursement of payroll costs of the federal award: 1. Project Learn's operation manager will verify entries in the Access database, where employee hours are entered by type and job function, against the payroll report from Paychex. 2. Project Learn's executive director will verify the Access database entries of the Operations Manager as part of the monthly drawdown reimbursement process against the payroll report from Paychex. 3. The executive director and operations manager will use the filter feature in Access to ensure all payroll dates are correct. 4. The Access database will be reviewed for accuracy and backed up quarterly by the operations manager and the executive director. 5. The executive director will review the Access database for accuracy for a final time during the last monthly drawdown reimbursement process of the fiscal year.
View Audit 333255 Questioned Costs: $1
Cedar Grove Public Schools
NJ
Cash Management
Management has reviewed this finding and indicated appropriate corrective action will be implemented.
Management has reviewed this finding and indicated appropriate corrective action will be implemented.
View Audit 333163
Finding 514569 (2024-004)
Material Weakness 2024
Clarenceville School District of Oakland and Wayne Counties
MI
Subrecipient Monitoring Cash Management Material Weakness
Condition: The School District is required to account for all revenues and expenditures of its non-profit school food service account in accordance with state and federal requirements. In order to ensure that federal reimbursement payments received monthly from the Michigan Department of Education a...
Condition: The School District is required to account for all revenues and expenditures of its non-profit school food service account in accordance with state and federal requirements. In order to ensure that federal reimbursement payments received monthly from the Michigan Department of Education are correctly credited to the school food service account, monthly bank reconciliations should be prepared and reviewed by individuals with requisite skill and experience. During the 2024 fiscal year, bank reconciliations and monthly reconciliations of food service revenues and expenditures of the school food service account were not being prepared and reviewed in a timely manner. As there was an unexpected reduction in staff resources in the business office, there were not adequate resources to perform these accounting reconciliations on a timely regular basis during the year. The absence of these timely regular reviews could lead to undiscovered errors in the school food service account and material noncompliance with federal regulations. Planned Corrective Action: The School District agrees that its internal control structure should ensure that accounting reconciliations are prepared and reviewed in a timely manner during the year. Although the School District had an intergovernmental Agreement with its Intermediate School District to provide business services, such services could not be rendered due to inability to find staffing. Near the end of the 2024 fiscal year, a Finance Director was directly hired into the business office. Monthly reconciliations of accounting records and closing of monthly books are now being performed and reviewed on a timely basis. Contact person responsible for corrective action: David Bergeron, Assistant Superintendent Anticipated Completion Date: July 1, 2024
View Audit 332905
Finding 514565 (2024-003)
Material Weakness 2024
Clarenceville School District of Oakland and Wayne Counties
MI
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School ...
Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. The School District did not have a documented review process in place over the reimbursement requests. Meal counts entered into the Michigan Nutrition Data (MIND) system took place without a secondary review, which could result in incorrect reporting of the number of meals. The preparation of the request without a secondary review could result in incorrect reporting of the number of free and reduced priced meals, which could result in the School District being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The School District's business office performed a detailed review of all meal claim submissions for the 2023-2024 fiscal year. Claims were accurately completed as was the amount of reimbursement paid by the Michigan Department of Education. The business office has since implemented a formalized internal control procedure beginning in July 2024, whereby a formal documented review of the meal claim submission is performed. Contact person responsible for corrective action: David Bergeron, Assistant Superintendent Anticipated Completion Date: July 1, 2024
View Audit 332905
Finding 514533 (2024-001)
Significant Deficiency 2024
Athlos Leadership Academy
MN
School Nutrition Programs Subrecipient Monitoring Cash Management
Finding 2024-001 Child Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the numbe...
Finding 2024-001 Child Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Jennifer Geraghty, Superintendent/Principal, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2025. 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.
View Audit 332836
Finding 514457 (2024-003)
Significant Deficiency 2024
Lewis County C-1 School District
MO
School Nutrition Programs Cash Management Eligibility
To Whom It May Concern, Please accept this letter as a formal Corrective Action Plan for the district regarding the audit finding 2024-003, as listed in the FY 2024 Audit. During the 2024-2025 school year either a free and reduced application was misplaced/lost or the district incorrectly qualified ...
To Whom It May Concern, Please accept this letter as a formal Corrective Action Plan for the district regarding the audit finding 2024-003, as listed in the FY 2024 Audit. During the 2024-2025 school year either a free and reduced application was misplaced/lost or the district incorrectly qualified the household children of a foster residence to be automatically qualified for free meals as is done with homeless households. Regardless, the district will take the following corrective actions to address the issue in the future: 1. The district has already begun using an electronic lunch application process through the new Student Information System, which should address the issue moving forward. This started with enrollment in the Fall of 2024. AND 2. The superintendent will review the qualification requirements with all staff members that are involved with the free and reduced lunch application process, as well as the district foster care liaison. The person responsible to provide this training will be the superintendent and the training will be completed by December 21, 2024. Sincerely, John French Superintendent of Schools Lewis County C-1 School District
View Audit 332780
Finding 514452 (2024-001)
Significant Deficiency 2024
The Methodist University, Inc.
NC
Student Financial Aid Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Name of Responsible Individual: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days was before we had a process in place to prevent this issue from happening. As a result of this finding, Financial Aid and Accounting are reconciling ...
Name of Responsible Individual: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days was before we had a process in place to prevent this issue from happening. As a result of this finding, Financial Aid and Accounting are reconciling weekly to mitigate this issue. Anticipated Completion Date: This process was put into place for the Fall 2024 semester.
View Audit 332774
St Anna Hdfc, Inc.
CT
Questioned Costs Cash Management HUD Housing Programs
Management will ensure the surplus cash calculation is completed in a matter that allows for a timely deposit of any required deposit to the residual receipts account.
Management will ensure the surplus cash calculation is completed in a matter that allows for a timely deposit of any required deposit to the residual receipts account.
View Audit 332662 Questioned Costs: $1
Finding 514298 (2024-004)
Material Weakness 2024
Independent School District 2164
MN
School Nutrition Programs Cash Management Material Weakness
Finding 2024-004 Reporting – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to review and ensure submitted free and reduced meal counts agree to underlying records. Responsible Individuals:...
Finding 2024-004 Reporting – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to review and ensure submitted free and reduced meal counts agree to underlying records. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and submission of free and reduced meal counts to ensure they are supported and accurate. Anticipated Completion Date: June 30, 2025
View Audit 332561
Finding 514277 (2024-001)
Significant Deficiency 2024
Berryessa Union School District
CA
Equipment & Real Property Management Cash Management Reporting
The district acknowledges the intent of the grant and plans to distribute the devices to individual students for use during the 2024-25 school year.
The district acknowledges the intent of the grant and plans to distribute the devices to individual students for use during the 2024-25 school year.
View Audit 332531
Finding 514265 (2024-007)
Significant Deficiency 2024
Alameda Health System, A Public Hospital Authority
CA
Subrecipient Monitoring Cash Management Reporting § 200.303
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will ensure that the FEMA reimbursement requests have clear evidence of the individuals preparing and reviewing of the submission. Documentation will be maintained to evidence preparat...
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will ensure that the FEMA reimbursement requests have clear evidence of the individuals preparing and reviewing of the submission. Documentation will be maintained to evidence preparation and review process.
View Audit 332508
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