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Corrective Action Plans

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Finding 521078 (2024-001)
Significant Deficiency 2024
Gloucester County Special Services School District
NJ
Questioned Costs Cash Management Period of Performance
In order to strengthen internal controls, the School District will train the staff responsible for reimbursement requests, final reports, and amendments as well as those responsible for purchasing for the grant to ensure that there is proper supporting documentation and grant management. The traini...
In order to strengthen internal controls, the School District will train the staff responsible for reimbursement requests, final reports, and amendments as well as those responsible for purchasing for the grant to ensure that there is proper supporting documentation and grant management. The training will include but is not limited to: NJ Finance law, good business practice, as well as a review of the purchasing manual. After this training in completed, the business office will be responsible for the review of reimbursement requests, final reports, amendments and purchases, prior to completion and submission to ensure compliance with the grant requirements and purchasing laws.
View Audit 341013
Finding 521056 (2024-005)
Material Weakness 2024
Weld County School District Re-1
CO
Questioned Costs Subrecipient Monitoring Cash Management
Weld County School District RE-1 is a small rural district with limited personnel resources across the district including the Finance Department. The district worked to set up a formalized review process for grant budgets and expenditures charged to grants. The district was able to implement the pro...
Weld County School District RE-1 is a small rural district with limited personnel resources across the district including the Finance Department. The district worked to set up a formalized review process for grant budgets and expenditures charged to grants. The district was able to implement the process at the end of FY24. The district will continue to use and review this process and refine it through FY25 and FY26.
View Audit 340957
Finding 521055 (2024-001)
Significant Deficiency 2024
The Russell Child Development Center, Inc.
KS
Cash Management Eligibility Significant Deficiency
2024-001 Eligibility Condition Six providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that reimbursements are only requested for complete and accurate meal counts at the correct rate of reimburse...
2024-001 Eligibility Condition Six providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that reimbursements are only requested for complete and accurate meal counts at the correct rate of reimbursement, and that only eligible participants are submitted to the State for reimbursement. Comments on the Finding Recommendation The CACFP at The Russell Child Development Center, Inc. is aware of the oversight and will continue to strive to improve its review process. Action Taken: As of the date of this notice, CACFP staff will continue to verify that the tally marks from the paper claims match the total provided. Those tally marks are then entered into My Food Program, and the total is again verified to match the paper claim. The Director of the CACFP program is now a third check for the tally marks matching what’s entered into My Food Program, as well as the totals claimed by the provider. Manual claim adjustments will continue to be saved and filed with supporting documentation, if applicable.
View Audit 340951
Finding 520911 (2024-002)
Significant Deficiency 2024
Wheeling Jesuit University INC
WV
Cash Management Student Financial Aid Internal Control / Segregation of Duties
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this has created a reasonable transition pla...
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this has created a reasonable transition plan during employee turnover, as well as ensures proper and timely filings. The corrective action involves drawing down the funds from the G5 federal website and issuing refunds to students that day. There is a checks and balance process built in so multiple staff members are involved with the process. The financial aid department calculates the amount of a federal drawdown and relays that information to the business department. The senior accountant draws down the appropriate amount of federal financial aid. The student accounts billing coordinator applies the aid to the various student accounts in the software. After the aid has been applied, the student accounts billing coordinator determines if a refund is due to the students. Any students that are entitled to a refund will be cut a refund check that day. The students will then have a window of opportunity of to come pick up the refund checks. Within two business days, any students who have not picked up their refund checks will have them mailed to their address on file with the University. This process has been developed to ensure that students receive their refunds in a timely and accurate manner. Anticipated Completion Date: February 2024
View Audit 340797
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
Questioned Costs 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
Allowable Costs / Cost Principles Questioned Costs 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.
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 .
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 Questioned Costs Cash Management
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
Reporting Questioned Costs 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
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.
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
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