Corrective Action Plans

Finding 520887 (2024-002)

Material Weakness 2024

Lutheran Social Services of Central Ohio Kensington Place, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Condition: The Corporation did not deposit prior year surplus cash totaling $25,068 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact per...

Condition: The Corporation did not deposit prior year surplus cash totaling $25,068 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340745

Finding 520886 (2024-002)

Material Weakness 2024

Ashland Assisted Living, Inc. D/b/a Lutheran Village of Ashland

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2024-002 Condition: The Corporation did not deposit prior year surplus cash totaling $56,345 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Acti...

Finding Number: 2024-002 Condition: The Corporation did not deposit prior year surplus cash totaling $56,345 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340744

Finding 520884 (2024-003)

Material Weakness 2024

Good Shepherd Real Estate Holding, LLC D/b/a the Good Shepherd

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2024-003 Condition: The Corporation did not deposit prior year surplus cash totaling $19,794 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Acti...

Finding Number: 2024-003 Condition: The Corporation did not deposit prior year surplus cash totaling $19,794 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340743

Finding 520865 (2024-004)

Significant Deficiency 2024

Linden-Kildare Consolidated Independent School District

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

Due to the transition of personnel within the payroll and business office during the year, the District did not properly account for amounts that were previously requested under the grant as well as expense reversals that occurred near year-end. The District will take the recommendation of the audit...

Due to the transition of personnel within the payroll and business office during the year, the District did not properly account for amounts that were previously requested under the grant as well as expense reversals that occurred near year-end. The District will take the recommendation of the auditors and implement additional controls to monitor compliance with federal program guidelines.

View Audit 340692 Questioned Costs: $1

Finding 520834 (2024-007)

Significant Deficiency 2024

Alamance County, North Carolina

NC

Questioned Costs Cash Management Significant Deficiency

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Correction for the questioned costs were completed when reporting September 2024’s 1571. Supervisor has reviewed with accounts payable staff the importance of reviewing all aspects of the payable and makin...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Correction for the questioned costs were completed when reporting September 2024’s 1571. Supervisor has reviewed with accounts payable staff the importance of reviewing all aspects of the payable and making sure that information is accurate. Going forward supervisor will send out notification when IRS mileage reimbursement rates change and accounts payable staff will ensure the payable has the correct IRS mileage reimbursement rate listed. Proposed Completion Date: Immediate and ongoing.

View Audit 340657 Questioned Costs: $1

Finding 520753 (2024-003)

Significant Deficiency 2024

Central Cass Public School District

ND

Cash Management § 200.305

Contact Person: Pam Utt, Business Manager. Corrective Action Plan: Management recognizes the deficiency and plans to review the control process for how the District performs the drawdown. Management attributes the occurrence of the deficiency to unfamiliarity with the reporting mechanisms of the gra...

Contact Person: Pam Utt, Business Manager. Corrective Action Plan: Management recognizes the deficiency and plans to review the control process for how the District performs the drawdown. Management attributes the occurrence of the deficiency to unfamiliarity with the reporting mechanisms of the grant, which was new to the District during the period under audit, and feels confident such instances can be prevented in the future. Planned Completion Date for CAP: June 30, 2025.

View Audit 340477

Finding 520628 (2024-001)

Material Weakness 2024

Euclid City School District

OH

Cash Management Reporting Internal Control / Segregation of Duties

The Treasurer or designee will periodically, but not less than three times annually, conduct a review of the meal counts manually entered into the point of sale system and the CRRS and verify the counts entered manually into the CRRS system. Patrick Higley, Dawn Johnson, and Jim Fadel will be the pa...

The Treasurer or designee will periodically, but not less than three times annually, conduct a review of the meal counts manually entered into the point of sale system and the CRRS and verify the counts entered manually into the CRRS system. Patrick Higley, Dawn Johnson, and Jim Fadel will be the parties responsible for ensuring the accuracy of the counts.

View Audit 340291

Finding 520568 (2024-002)

Significant Deficiency 2024

Buncombe County, Nc

NC

Allowable Costs / Cost Principles Reporting Cash Management

2024-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles The auditors recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. NCDHHS policy requires ...

2024-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles The auditors recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. NCDHHS policy requires program salaries to be allocated and supported by payroll and attendance records for individuals. There is no disagreement with this audit finding.The County will develop and deliver day sheet training which will be required for all staff responsible for completing these reports. The County will also conduct random reviews monthly. Any discrepancies identified will be provided to staff leadership for support and correction. The County will implement additional reviews if errors are identified until corrections are made. New reporting will be created to track review findings and will be shared with the Quality and Performance Officer or their designee. Person responsible for correction action: Leigh Anderson, HHS Business Administrator Completion date: 1/31/2025 – Day sheet training 3/1/2025 – Begin review of random of day sheets and timesheets 4/25/2025 – Report tracking of review findings

View Audit 340126

Finding 520563 (2024-008)

Material Weakness 2024

Cairo School District No. 1

IL

Cash Management Internal Control / Segregation of Duties

Finding Type: Compliance. Name of Contact Person: Ronald Ferrell, Superintendent. Recommendation: We recommend that the Superintendent review all supporting documentation for the expenditure reports submitted to the Illinois State Board of Education to ensure all costs are correctly reported be...

Finding Type: Compliance. Name of Contact Person: Ronald Ferrell, Superintendent. Recommendation: We recommend that the Superintendent review all supporting documentation for the expenditure reports submitted to the Illinois State Board of Education to ensure all costs are correctly reported before he approves the reports. Corrective Action: The Superintendent will review all supporting documentation for the expenditure reports before he approves the reports going forward. The District has contacted the Illinois State Board of Education to re-open the report for correction.

View Audit 340121

Finding 520327 (2024-002)

Significant Deficiency 2024

Forrestville Valley Community Unit District #221

IL

School Nutrition Programs Cash Management

The District had a positive balance in its nonprofit food service account as of June 30, 2022, therefore is exempt from the PLE pricing requirements for SY 23-24 and required to submit an exemption form. The District did not submit an exemption form for SY 23-24 to IL State Board of Education. The D...

The District had a positive balance in its nonprofit food service account as of June 30, 2022, therefore is exempt from the PLE pricing requirements for SY 23-24 and required to submit an exemption form. The District did not submit an exemption form for SY 23-24 to IL State Board of Education. The District will keep track of its nonprofit school food service account to determine if it is exempt from PLE pricing requirements for SY 24-25.

View Audit 340043

Finding 520291 (2024-002)

Significant Deficiency 2024

T.a. Lawson State Community College

AL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management's Response: The College will strengthen its policies and procedures surrounding non-payroll grant disbursements to ensure disbursements are approved, allowable, and calculations supported. Management will review budgets on a monthly basis to ensure expenses do not exceed the budget. M...

Management's Response: The College will strengthen its policies and procedures surrounding non-payroll grant disbursements to ensure disbursements are approved, allowable, and calculations supported. Management will review budgets on a monthly basis to ensure expenses do not exceed the budget. Management will review indirect cost calculations to ensure they are calculated at the correct percentages. Management will review invoices three months past year end to ensure the proper accrual of expenses. Anticipated Completion Date: February 28, 2025

View Audit 340025 Questioned Costs: $1

Finding 520258 (2024-002)

Significant Deficiency 2024

Lake Park High School District No. 108

IL

Questioned Costs Cash Management

Finding Number: 2024-002 Finding Synopsis: The District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supportin...

Finding Number: 2024-002 Finding Synopsis: The District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supporting documentation are reviewed by a second person. Contact Person: Alicia Cieszykowski, Assistant Superintendent for Business Services, 630-295-5430 Anticipated Completion Date: 06/30/2025

View Audit 339900 Questioned Costs: $1

Finding 520248 (2024-001)

Significant Deficiency 2024

Riverview School District

AR

Questioned Costs School Nutrition Programs Cash Management

One application was not properly approved by the verifying official: As the verifying official, the Food Service Director will check all applications going forward to ensure that the applications have been signed by the verifying official.

View Audit 339876 Questioned Costs: $1

Finding 520248 (2024-001)

Significant Deficiency 2024

Riverview School District

AR

Questioned Costs School Nutrition Programs Cash Management

One application was incorrectly classified as free rather than paid: Food Service Director will send each building secretaries an email reminding them to make sure all sources of income are entered with the correct dollar amounts and frequency of pay so the eTrition system will calculate correctly ...

One application was incorrectly classified as free rather than paid: Food Service Director will send each building secretaries an email reminding them to make sure all sources of income are entered with the correct dollar amounts and frequency of pay so the eTrition system will calculate correctly to determine eligibility according to the USDA income eligibility guidelines. The determining officials and the verifying official will either attend in person or digitally a refresher class if offered by the Wilbur D Mills Education Cooperative in the summer of 2025.

View Audit 339876 Questioned Costs: $1

Finding 520248 (2024-001)

Significant Deficiency 2024

Riverview School District

AR

Questioned Costs School Nutrition Programs Cash Management

One application was not available for audit inspection: All applications will be maintained for audit inspection. Going forward the Food Service Director will make sure all members of the household are listed on the application and matches the application in eTrition .

View Audit 339876 Questioned Costs: $1

Finding 520161 (2024-002)

Significant Deficiency 2024

Tri-City Healthcare District

CA

HUD Housing Programs Cash Management Reporting

Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting Ja...

Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting January 2024, all financial reports were filed on time. Person Responsible for Corrective Action: Anh Nguyen, Controller Anticipated Completion Date: June 30, 2025

View Audit 339746

Finding 520139 (2024-003)

Significant Deficiency 2024

Phillips Fundamental Learning Center, Inc.

KS

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

2024-003 Segregation of Duties: Internal Control Finding - Allowable costs and related activities made electronically were made without documented approval in 3 out of 51 transactions. Corrective Action Plan – Internal controls over electronic payments have been established and documented to ensur...

2024-003 Segregation of Duties: Internal Control Finding - Allowable costs and related activities made electronically were made without documented approval in 3 out of 51 transactions. Corrective Action Plan – Internal controls over electronic payments have been established and documented to ensure appropriate segregation of duties. Ginny Willey, Human Resource Director, will verify the invoice tied to the ACH Disbursement matches the bank statement each month, and initial the bank statement and invoice once this is verified. Documentation of this approval will be maintained with the invoice and bank statement. Implementation Date of Corrective Action Plan - January 5, 2024

View Audit 339701

Finding 520099 (2024-001)

Significant Deficiency 2024

Halifax County, North Carolina

NC

Allowable Costs / Cost Principles Reporting Cash Management

2024-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing control...

2024-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30, 2025

View Audit 339672

Finding 520045 (2024-003)

Material Weakness 2024

Douglas School District

SD

Reporting Cash Management Period of Performance

Finding No. 2024-003: Grant Tracking Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make efforts to accurately track and present grant funding to ensure only expenditures actually incurred during the reporting period and period of performance are ...

Finding No. 2024-003: Grant Tracking Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make efforts to accurately track and present grant funding to ensure only expenditures actually incurred during the reporting period and period of performance are reported. Anticipated Completion Date: Current fiscal year

View Audit 339544

Finding 519904 (2024-001)

Material Weakness 2024

County of Monterey

CA

Questioned Costs Reporting Allowable Costs / Cost Principles

The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers a...

The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No financial statement findings to report in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2024-001 ELC Enhancing Detection Program – ALN 93.323 ELC Enhancing Detection Expansion Program – ALN 93.323 Recommendation: CLA recommends that the County review and update its internal controls related to the ELC grants and provide additional training to ELC staff on compliance with allowable cost and reporting requirements. Proper supervision and review should ensure accurate cost preparation for reimbursement invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health Department, Public Health Bureau, will provide a refresher training on expenditures eligible for grant reimbursement and the Single Audit selection process. The first refresher training was on December 11, 2024, with bi-annual refresher trainings to be provided in June and December. Name(s) of the contact person(s) responsible for corrective action: Joe Ripley Planned completion date for corrective action plan: was completed December 11, 2024 If there are any questions regarding this plan, please contact Joe Ripley at ripleyjl@countyofmonterey.gov.

View Audit 339307 Questioned Costs: $1

Finding 519897 (2024-002)

None 2024

Spruce Landing Housing Corporation

MO

Questioned Costs Cash Management HUD Housing Programs

The Project should make a deposit of $9,175 for the year ended June 30, 2024. Procedures should be improved to ensure that surplus cash is calculated and transferred to the residual receipt account timely.

View Audit 339226 Questioned Costs: $1

Finding 519870 (2024-003)

Significant Deficiency 2024

Alexander County

NC

Questioned Costs Special Tests & Provisions Student Financial Aid

Name of Contact Person: Jennifer Herman, Finance Director Corrective Action: 1. The Finance Office will no longer make corrections on employee mileage and meal reimbursement forms submitted by County departments. Finance Office staff will return incorrect forms for departmental personnel to make...

Name of Contact Person: Jennifer Herman, Finance Director Corrective Action: 1. The Finance Office will no longer make corrections on employee mileage and meal reimbursement forms submitted by County departments. Finance Office staff will return incorrect forms for departmental personnel to make corrections and resubmit the reimbursement form. Proposed Completion Date: This plan has been implemented since October 1, 2024. 2. The County will update its travel policy and require County department heads to be responsible for the use of approved rates on employee travel reimbursement forms. Proposed Completion Date: January 1, 2025.

View Audit 339174 Questioned Costs: $1

Finding 519866 (2024-002)

Significant Deficiency 2024

Alexander County

NC

Questioned Costs Special Tests & Provisions Student Financial Aid

Name of Contact Person: Michael Dodson, DSS Business Officer Corrective Action: 1. Alexander County DSS has implemented more detailed Indirect Cost Plan review to ensure that the County Manager signed plan is utilized and not the Final (Draft) version. The Business Officer will further train in t...

Name of Contact Person: Michael Dodson, DSS Business Officer Corrective Action: 1. Alexander County DSS has implemented more detailed Indirect Cost Plan review to ensure that the County Manager signed plan is utilized and not the Final (Draft) version. The Business Officer will further train in the differences between the two documents to ensure the proper one is reviewed and financial data is transferred over to the 1571 mthly cost statements. Proposed Completion Date: Reviewing of the two versions of the Indirect Cost Plans by the DSS Business Officer has been completed as of August 6th, 2024 once the Signed FY23 Indirect Cost plan was obtained. DSS Business Officer will continue a review process every fiscal year once the newly signed plan is received. 2. The DSS Director and Business Office team will review the Official Indirect Cost Plans annually and check the 1571 Statement of Admin. letters mthly to ensure accuracy in the Indirect Cost Plan financial data. Proposed Completion Date: August 6th, 2024

View Audit 339174 Questioned Costs: $1

Finding 519823 (2024-004)

Material Weakness 2024

Cots and Affiliates

MI

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.303

Condition: The Organization lacked sufficient controls to ensure consistent reviews/approvals of monthly reimbursement requests and tenant rent calculations throughout the year. Planned Corrective Action: - The Rent Analyst will complete the rent calculations and sign off. - The Director of Account...

Condition: The Organization lacked sufficient controls to ensure consistent reviews/approvals of monthly reimbursement requests and tenant rent calculations throughout the year. Planned Corrective Action: - The Rent Analyst will complete the rent calculations and sign off. - The Director of Accounting will review and approve the checklist in writing. Contact person responsible for corrective action: The Director of Accounting will oversee all rent calculations. Anticipated Completion Date: Effective 01-13-2025.

View Audit 339017

Finding 519807 (2024-001)

Material Weakness 2024

Bevill State Community College

AL

Cash Management § 200.305

Information on the Federal Program: U.S. Department of Education, Trio Cluster Criteria: 2 CFR 200.305 establishes the procedures for receiving federal payments. Non-federal entities must design and implement internal controls to ensure compliance with cash management requirements. Condition: We ...

Information on the Federal Program: U.S. Department of Education, Trio Cluster Criteria: 2 CFR 200.305 establishes the procedures for receiving federal payments. Non-federal entities must design and implement internal controls to ensure compliance with cash management requirements. Condition: We selected a sample of 24 reimbursement draw downs made during the year through the G5 payment system. Procedures were in place to accumulate expenses based on approved invoices and draw the reimbursement amount down through G5, however, documentation of review and approval of amounts to be drawn was not available. Management’s Response: The College has always had controls on draw downs associated with separation of duties and the review of grants. The College will ensure a signature page is included to document these efforts of the review and approval of all Federal draw downs. Anticipated Completion Date: January 31, 2025

View Audit 339006

Corrective Action Plans

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