Corrective Action Plans

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Corrective Action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2023-24 school year, the district reviewed the program’s needs to develop a strategy to utilize ...
Corrective Action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2023-24 school year, the district reviewed the program’s needs to develop a strategy to utilize these funds by the food service program to coincide with the capital project approved by the voters in December of 2022. To date, the District has purchased and installed multiple equipment items by the Cafeteria Fund totaling over $189,000. Along with these purchases the district has ordered and is in the process of receiving and installing an additional $125,000 of equipment including new serving line stations. Estimated Completion Date: June 30, 2025 Contact Information Jennifer Dattoria, School Business Executive Susquehanna Valley Central School District 1040 Conklin Road Conklin, New York 13748
Management Agrees with the finding. The residual receipts account deficiency was funded on July 29, 2024 in the amount of $11,377. 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 July 29, 2024 in the amount of $11,377. 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 November 30, 2023 in the amount of $45,319. 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 November 30, 2023 in the amount of $45,319. Management will ensure that the residual receitps account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency will be funded in the amnount of $2,528. Management will ensure that the residual receipts account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency will be funded in the amnount of $2,528. 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 June 26, 2024 in the amnount of $15,438. 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 June 26, 2024 in the amnount of $15,438. 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 residual receipts account deficiency will be funded in the amount of $19,900. Management will ensure that the residual receipts account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency will be funded in the amount of $19,900. 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 residual receipts account deficiency will be funded in the amount of $20,647. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $20,647. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. Management will transfer the funds from the replacement reserve account to the residual receipts account.
Management agrees with the finding. Management will transfer the funds from the replacement reserve account to the residual receipts account.
View Audit 324454 Questioned Costs: $1
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.
Credit Balances Held Beyond Payment Period Planned Corrective Action: The Master’s University has refined its process for returning federal funds. All eligible awards will be disbursed on the first week of class. An additional review of the course load will happen the day following the last day to a...
Credit Balances Held Beyond Payment Period Planned Corrective Action: The Master’s University has refined its process for returning federal funds. All eligible awards will be disbursed on the first week of class. An additional review of the course load will happen the day following the last day to add or drop a class. Then the student accounts office will run the federal refunds that same day. This should allow the process to be completed within 14 days of disbursement. As students may turn in documents late and disbursements continue in the school year the process should be run biweekly to catch any potential students who are eligible for a federal refund. Person Responsible for Corrective Action Plan: Kenneth Piester Anticipated Date of Completion: 09/30/2024
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance, ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, will ensure that there are no HUD unautho...
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance, ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, will ensure that there are no HUD unauthorized withdrawals/disbursements from the replacement reserve account and/or residual receipts account going forward. 3. The anticipated completion date: a. 07/01/2024
Finding 2024-004 Planned corrective action: The checklist for CFP activity utilized by the Housing Agency was updated last year, but wording was updated this year to reflect the 3-day Treasury Rule. Nan McKay training varies from this rule. The Housing Agency made progress in this area this year, b...
Finding 2024-004 Planned corrective action: The checklist for CFP activity utilized by the Housing Agency was updated last year, but wording was updated this year to reflect the 3-day Treasury Rule. Nan McKay training varies from this rule. The Housing Agency made progress in this area this year, but will use the 3-day Treasury Rule as a guide and closely follow the checklist. Estimated completion date: The HA’s plan is to have this corrected at 2025’s audit. The CFP checklist was updated when the auditor was on-site and staff will closely utilize it.
Finding 2024-003 Planned corrective action: The Housing Agency has limited funds for additional staff hires. Internal controls will be implemented by building them into what the Board reviews monthly. This will provide additional oversight and aid in elimination of errors. Estimated completion dat...
Finding 2024-003 Planned corrective action: The Housing Agency has limited funds for additional staff hires. Internal controls will be implemented by building them into what the Board reviews monthly. This will provide additional oversight and aid in elimination of errors. Estimated completion date: The HA’s plan is to have this corrected at 2025’s audit. A new checklist of items for monthly Board review will be established within 30 days and followed.
Comments on the Finding and Each Recommendation: The Corporation's required deposit into the residual receipts account of $41,019 per the June 30, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all...
Comments on the Finding and Each Recommendation: The Corporation's required deposit into the residual receipts account of $41,019 per the June 30, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding Management agrees with the recommendation. Management deposited $41,019 into the residual receipts fund on October 30, 2023. No further action is required.
View Audit 323965 Questioned Costs: $1
Name of auditee: Abbeville County Council on Aging Housing Committee HUD auditee identification number: 054-11077 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Deborah Nunn Position: Treasurer Telephone number: (336)...
Name of auditee: Abbeville County Council on Aging Housing Committee HUD auditee identification number: 054-11077 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Deborah Nunn Position: Treasurer Telephone number: (336) 808-1276 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2024-001 (CFDA No. 14.155): Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation paid entity expenses of $1,088 out of operating activities. The Corporation should consider surplus cash restrictions and ensure terms of the Regulatory Agreement are followed. The management agent should request $1,088 from the residual receipts account. Action(s) taken or planned on the finding: Agree. Management agrees with the finding and concurs with auditor's recommendation. The management agent will request funds from the residual receipts account.
View Audit 323964 Questioned Costs: $1
The CCBHC grant ended as of December 31, 2023, and was not awarded to the Center for the next fiscal year. Should the Center be awarded the grant in the future, detailed reports will be created to ensure that expenses match what is being requested for reimbursement.
The CCBHC grant ended as of December 31, 2023, and was not awarded to the Center for the next fiscal year. Should the Center be awarded the grant in the future, detailed reports will be created to ensure that expenses match what is being requested for reimbursement.
Condition: The School District does not currently have a control in place whereby a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in an incorrect reporting of the number of free and reduced priced meals, which could result in the Sch...
Condition: The School District does not currently have a control in place whereby a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in an 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 Business Office has implemented a formalized internal control procedure for the Food Service Department to adhere, alongside performing a thorough review of the monthly claims reimbursement submission. The formalized internal control procedure will accompany the supporting documentation submitted to the Business Office monthly (Attachment A). The procedure involves a review of inputted meal counts, prior to the claim submission. The Food Service Department Administrator responsible for meal claim input will provide corroboration of input accuracy, as documented by signoff from a secondary reviewer. In addition, the Business Office has prepared a Meal Claim Check Tool spreadsheet to utilize, on a monthly basis, as another layer of validation. The Meal Claim Check Tool spreadsheet allows the Business Office to input meal count figures from the Food Service POS system report and compare against the figures from the claims submission report. Any discrepancy identified would be immediately addressed with the Food Service Department and would require an amended claim submission. Contact person responsible for corrective action: Danielle Jacobs, Director of Business Services Anticipated Completion Date: 08/01/2024
View Audit 323903 Questioned Costs: $1
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS DEFICIENCY WAS FUNDED ON OCTOBER 4, 2023 IN THE AMOUNT OF $311,802. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS DEFICIENCY WAS FUNDED ON OCTOBER 4, 2023 IN THE AMOUNT OF $311,802. 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 FEBRUARY 6, 2024 IN THE AMOUNT OF $13,640. 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 FEBRUARY 6, 2024 IN THE AMOUNT OF $13,640. 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 OCTOBER 2, 2023 IN THE AMOUNT OF $55. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS TIMELY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON OCTOBER 2, 2023 IN THE AMOUNT OF $55. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS TIMELY FUNDED IN THE FUTURE.
2024-008 Cash Management Corrective action planned: Federal draws will be made with approval of the Director of Financial Operations or their designee for expenditures that have been incurred and recorded in the general ledger. Electronic documentation will be organized by draw to ensure proper d...
2024-008 Cash Management Corrective action planned: Federal draws will be made with approval of the Director of Financial Operations or their designee for expenditures that have been incurred and recorded in the general ledger. Electronic documentation will be organized by draw to ensure proper documentation is maintained. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Cathy Liles, Director of Fiscal Operations
View Audit 322303 Questioned Costs: $1
Finding 498664 (2024-002)
Significant Deficiency 2024
Finding 2024-002: During the year ended June 30, 2024, the Corporation made additional principal payments on the note payable of $33,799, which was in excess of surplus cash calculated at June 30, 2023 by $14,210. Recommendation: AHEPA 371, Inc. should reimburse the Property's operating account in t...
Finding 2024-002: During the year ended June 30, 2024, the Corporation made additional principal payments on the note payable of $33,799, which was in excess of surplus cash calculated at June 30, 2023 by $14,210. Recommendation: AHEPA 371, Inc. should reimburse the Property's operating account in the amount of $14,210. Action(s) taken or planned on the finding: Agree. AHEPA 371, Inc. will reimburse the Property's operating account.
View Audit 321380 Questioned Costs: $1
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.
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