Corrective Action Plans

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 520826 (2024-006)

Material Weakness 2024

Alamance County, North Carolina

NC

Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, noting that the reviewed cases include work from an earlier period. Caseworkers will be reminded to ensure proper filing of all documents and to double-check the accur...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, noting that the reviewed cases include work from an earlier period. Caseworkers will be reminded to ensure proper filing of all documents and to double-check the accuracy of entered information to minimize human error. All training sessions will continue to emphasize these expectations. The supervisor will conduct targeted second-party reviews in response to these findings to ensure accuracy. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520823 (2024-005)

Material Weakness 2024

Alamance County, North Carolina

NC

Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Based on the audit results, it has been determined that three (3) files lacked a copy of the Responsible Individuals List, a mandatory document for completing adoptions in the State of North Carolina. Mana...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Based on the audit results, it has been determined that three (3) files lacked a copy of the Responsible Individuals List, a mandatory document for completing adoptions in the State of North Carolina. Management acknowledges this finding however further shares that without this form, the Clerk's Office is unable to process adoptions. Copies of these documents are available in the legal file; however, these records are sealed post-adoption and cannot be accessed by our agency. Other supporting documents, such as the Pre-Placement Assessment, were also provided to the auditors on these cases showing where it was documented that this requirement was met and that the individual’s information was processed and approved. This issue has been identified in previous audits, prompting the implementation of checks and balances to ensure sufficient copies are maintained at our office for future audits. Our staff now utilizes a review tool and undergoes a sign-off process, with oversight from supervisors to verify the presence of all required documents before filing and storage. Furthermore, the Department of Social Services (ACDSS) has been conducting a comprehensive internal audit of 100% of adoption cases to assess file completeness and address any deficiencies identified.It is important to note that older cases audited may still exhibit such deficiencies due to historical inadequacies in record keeping practices. Moving forward, we remain committed to maintaining rigorous standards of record management to prevent recurrence of these issues and ensure compliance with adoption processing requirements in North Carolina. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520822 (2024-004)

Material Weakness 2024

Alamance County, North Carolina

NC

Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, noting that the reviewed cases include work from an earlier period. Caseworkers will be reminded to ensure proper filing of all documents and to double-check the accur...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, noting that the reviewed cases include work from an earlier period. Caseworkers will be reminded to ensure proper filing of all documents and to double-check the accuracy of entered information to minimize human error. All training sessions will continue to emphasize these expectations. The supervisor will conduct targeted second-party reviews in response to these findings to ensure accuracy. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520819 (2024-003)

Material Weakness 2024

Alamance County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, recognizing that the reviewed sample includes casework from an earlier period when record-keeping practices were not as rigorous as they are today. Actions have alread...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, recognizing that the reviewed sample includes casework from an earlier period when record-keeping practices were not as rigorous as they are today. Actions have already been taken to enhance record-keeping among current staff and cases. Caseworkers will be reminded to ensure that all documents are properly filed and to double-check the accuracy of the information entered to minimize human error. Training sessions will emphasize the expectations for document retention and the importance of reviewing inputted information for accuracy. Additionally, supervisors and Quality Assurance staff will conduct targeted second-party reviews related to these findings. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520818 (2024-002)

Material Weakness 2024

Alamance County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management concurs with this audit finding. Caseworkers will receive a refresher training that includes reviewing case evidence and determinations to ensure the MAGI household is accurate. Supervisors and/...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management concurs with this audit finding. Caseworkers will receive a refresher training that includes reviewing case evidence and determinations to ensure the MAGI household is accurate. Supervisors and/or Quality Assurance staff will continue to perform monthly second party reviews on cases and will strengthen the procedures and tracking around this process. Identified issues will be promptly addressed with the team or individually to improve overall case management. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520816 (2024-003)

Significant Deficiency 2024

Paris Junior College

TX

Eligibility Internal Control / Segregation of Duties

Recommendations We recommend the College implement a review process of students' applications to ensure eligibility compliance requirements are met. Action Plan: Paris Junior College management will ensure that a comprehensive procedure is established and implemented to ensure compliance requireme...

Recommendations We recommend the College implement a review process of students' applications to ensure eligibility compliance requirements are met. Action Plan: Paris Junior College management will ensure that a comprehensive procedure is established and implemented to ensure compliance requirements are met. Contact Person: Lisa Elliott, VP Student Services Anticipated Completion Date: February 15, 2025

View Audit 340636

Finding 520794 (2024-002)

Material Weakness 2024

Blue Mountain Community College District

OR

Special Tests & Provisions Material Weakness Reporting

The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024, the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFai...

The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024, the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD. Financial Aid moved to the PowerFaids system beginning with the Summer 2024 Term. With that move, new processes were implemented that will help to prevent this issue in the future.

View Audit 340598

Finding 520765 (2024-003)

Material Weakness 2024

Woodbine Community School District

IA

Reporting Internal Control / Segregation of Duties

We will continue to review our procedures and implement controls when possible

View Audit 340550

Finding 520757 (2024-001)

None 2024

State Technical College of Missouri

MO

Student Financial Aid Eligibility Internal Control / Segregation of Duties

2024-001 Incorrect Pell Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2024 Condition Found During our student file testing we noted two students out of forty were not disbursed the correct Pell Grant a...

2024-001 Incorrect Pell Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2024 Condition Found During our student file testing we noted two students out of forty were not disbursed the correct Pell Grant award. Based on the student’s enrollment status and need, the College under awarded the students by $716. We consider this to be an instance of noncompliance relating to the Eligibility Compliance Requirement. Corrective Action Plan The Financial Aid Office will implement a more comprehensive process to review schedule and FAFSA change reports to identify any impact on Pell awards for affected students. Responsible Person for Corrective Action Plan Heather Kleekamp, Director of Financial Aid Implementation Date of Corrective Action Plan January 2, 2025

View Audit 340518

Finding 520756 (2024-002)

None 2024

State Technical College of Missouri

MO

Reporting Internal Control / Segregation of Duties

2024-002: Enrollment Reporting - Student Financial Aid Cluster – Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Condition Found During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty gr...

2024-002: Enrollment Reporting - Student Financial Aid Cluster – Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Condition Found During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted one student was not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Corrective Action Plan The Financial Aid Office will implement a secondary review process of reconciling enrollment status reports with the current enrollment status of all students. Responsible Person for Corrective Action Plan Heather Kleekamp, Director of Financial Aid Implementation Date of Corrective Action Plan January 2, 2025

View Audit 340518

Finding 520751 (2024-002)

Significant Deficiency 2024

Loogootee Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.303 § 200.328

The Corporation will have a secondary review process in place to assure the information and timeline are correct before submission.

View Audit 340471

Finding 520743 (2024-001)

Material Weakness 2024

Loogootee Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

1. Anytime funds from Impace Aid are used for construction projects the Davis - Bacon wage rate requirements will be monitored. 2. An effective internal control system will be put in place.

View Audit 340471

Finding 520729 (2024-003)

Significant Deficiency 2024

Unified School District No. 489

KS

Significant Deficiency Internal Control / Segregation of Duties

2024-003 Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Recom...

2024-003 Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Comments on the Finding Recommendation The district agrees with the finding and noted the difference between records used and the final records for the school year in question. The district is aware of the oversight and will continue to improve the maintenance of effort submission process. Action Taken For the maintenance of effort submission to be completed in January 2025, all amounts will be tied to data within the District’s accounting records updated after end of year adjustments. Any data or information used in the preparation will be marked and saved in a file for documentation purposes.

View Audit 340450

Finding 520705 (2024-004)

Material Weakness 2024

Isd 2364 - Belgrade-Brooten-Elrosa

MN

Internal Control / Segregation of Duties

1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Internal control measures will be adjusted to identify construction projects funded by federal resources and to guarantee that project specifications include...

1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Internal control measures will be adjusted to identify construction projects funded by federal resources and to guarantee that project specifications include the necessary components for prevailing wages. 3. Official Responsible for Ensuring CAP: Patrick Walsh, Superintendent, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2025. 5. Plan to Monitor Completion of CAP: The School Board will be monitoring this CAP.

View Audit 340444

Finding 520693 (2024-001)

Material Weakness 2024

Centennial Square

MN

Material Weakness Reporting Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2024-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Centennial Square should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional con...

U.S. Department of Housing and Urban Development 2024-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Centennial Square should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will continue to rely on CliftonLarsonAllen to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance. Name(s) of the contact person(s) responsible for corrective action: Tammy Gjerde, Finance Director

View Audit 340391

Finding 520691 (2024-001)

Material Weakness 2024

Lakeview Soil and Water Conservation District

OR

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Views of REsponsible Officials and Planned Corrective Actions. We agree with this finding. LSWCD has a good Financial Manager familiar with operations of soil and water conservation districts. LSWCD will provide online and other training for the Financial Manager to gain knowledge of governmental ac...

Views of REsponsible Officials and Planned Corrective Actions. We agree with this finding. LSWCD has a good Financial Manager familiar with operations of soil and water conservation districts. LSWCD will provide online and other training for the Financial Manager to gain knowledge of governmental accounting, federal single audit requirements, and USGAAP in an effort to accurate financial statements, reduce audit costs, and avoid errors in and omissions of year-end accruals. provide

View Audit 340383

Finding 520661 (2024-002)

Significant Deficiency 2024

Martin County

NC

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties

2024-002 Inadequate Documentation Maintained. Name of Contact Person - Angela Ellis, DSS Director. The DSS department will offer additional training to all case workers to ensure proper documentation requirements and proper review procedures are being followed to ensure files are properly maintai...

2024-002 Inadequate Documentation Maintained. Name of Contact Person - Angela Ellis, DSS Director. The DSS department will offer additional training to all case workers to ensure proper documentation requirements and proper review procedures are being followed to ensure files are properly maintained going forward. Employees will be retrained on what files should contain and the importance of complete and accurate record keeping. In addition, additional training will be provdied on online verifications, documented resources of income and those amounts agree to information in NC FAST. Proposed Completion Date: March 31, 2025

View Audit 340373

Finding 520651 (2024-003)

Material Weakness 2024

Mountain Community Health Partnership, Inc.

NC

Special Tests & Provisions Internal Control / Segregation of Duties

In Finding 2024-003, it was reported that the Organization did not properly apply the sliding fee discount for two sliding fee patients tested. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2024-003, proper training will be given to employe...

In Finding 2024-003, it was reported that the Organization did not properly apply the sliding fee discount for two sliding fee patients tested. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2024-003, proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale.

View Audit 340339

Finding 520646 (2024-003)

Significant Deficiency 2024

North Country Food Bank, Inc.

MN

Internal Control / Segregation of Duties Eligibility

Contact Person: Susie Novak Boelter, Executive Director Corrective Action Plan: The Food Bank will review their procedures to ensure all applications are maintained and the file checklist is completed for all TEFAP Agency files. Completion Date: Immediately

View Audit 340321

Finding 520632 (2024-001)

Significant Deficiency 2024

Hyde County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Inaccurate Information Entry Name of Contact Person: Heather Owens - Medicaid Supervisor Corrective Action: Proposed Completion Date: Name of Contact Person: Heather Owens - Medicaid Supervisor Corrective Action: Proposed Completion Date: Name of Contact Person: Heather Owens - Medicaid Supervisor C...

Inaccurate Information Entry Name of Contact Person: Heather Owens - Medicaid Supervisor Corrective Action: Proposed Completion Date: Name of Contact Person: Heather Owens - Medicaid Supervisor Corrective Action: Proposed Completion Date: Name of Contact Person: Heather Owens - Medicaid Supervisor Corrective Action: Proposed Completion Date: Name of Contact Person: Heather Owens - Medicaid Supervisor Corrective Action: Proposed Completion Date: New process changes made 11/2022. Addition of Internal Quality Assurance employee by 1/6/25. Section IV - State Award Findings and Questioned Costs Finding: 2024-002 Inaccurate Resource Calculation In the past (prior to employment of the curent Medicaid Supervisor), staff were improperly trained on using replacement value of property vs. tax value. This is not current practice and values have been changed to tax value on all cases worked/supervised by Medicaid Supervisor. Current Recipient Eligibility Audits show the correct value is being used as there have been no findings. New process changes made 11/2022. Addition of Internal Quality Assurance employee by 1/6/25. Corrective actions for findings 2024-001, 2024-002, 2024-003, 2024-004 also apply to the State Awards findings. Finding: 2024-003 Inadequate Request for information The agency has experienced changes in staffing since the period that the error occured. New procedures have been put in place and training is ongoing. Additional Quality Assurance efforts will continue to ensure staff are sending the correct forms and accurately addressing employment results found in the system. New process changes made 11/2022. Addition of Internal Quality Assurance employee by 1/6/25. No corrective action will be implemented going forward as this policy is no longer required as of August 2023. The error for untimely IV-D (child support) referral was made under old policy. New policy effective August 2023 under Admin Letter 13-23 no longer requires post eligibility referrals to Child Support. Finding: 2024-004 Non-Cooperation With Child Support Procedures Finding: 2024-001 Workers will actively check eligibility for household size and income. An active Second Party process is in place that involves reviewing the eligibility check for accuracy. Since November 2022, the new Medicaid Supervisor has provided training and put quality control in place to help eliminate these type of errors. Further, the Agency is currently reorganizing by placing another employee in place to perform Quality Assurance/Internal Audit duties. The work of that employee will be to mirror all audits and randomly review cases checking for any recurrence of specific previous findings.

View Audit 340308

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 520614 (2024-008)

Material Weakness 2024

Harmony Area School District

PA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Action Taken: Management agrees with the recommendations. The management team involved with grants will work to modify and improve the current procedures and will implement the controls surrounding grant compliance, from the application process through final reporting. The team will also continue to...

Action Taken: Management agrees with the recommendations. The management team involved with grants will work to modify and improve the current procedures and will implement the controls surrounding grant compliance, from the application process through final reporting. The team will also continue to work to enhance our grant monitoring, including resuming management team meetings to keep everyone abreast of the status of grants. In addition, we will begin to gradually involve the new business office employee in grant reporting to improve on compliance with grant reporting requirements.

View Audit 340240

Corrective Action Plans

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