Corrective Action Plans

Finding 513968 (2024-001)

Significant Deficiency 2024

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website...

Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website update.

View Audit 332173

Finding 513960 (2024-003)

Significant Deficiency 2024

Dakota Prairie Community Action Agency, Inc.

ND

Reporting Internal Control / Segregation of Duties

Contact Person – Lora Papacheck, CEO Planned Corrective Action – The fiscal manager will continue to pull fund income statements by fiscal year to assist in tracking and reconciling grant expenditures. Completion Date – Fiscal year 2025

View Audit 332161

Finding 513946 (2024-001)

Material Weakness 2024

South Central Cooperative

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for interna...

The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. The Cooperative has developed policies to help monitor the lack of segregation of duties but due to the size of the Cooperative it is not feasible, or fisally responsible to implement anything else at this time. The Cooperative will contrinue to follow the controls currently in place.

View Audit 332156

Finding 513936 (2024-003)

Significant Deficiency 2024

Town of Cary

NC

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

Finding: 2024-003 – Federal Award - Internal Control Over Compliance Auditor Recommendation: Cary should implement a review process over the reimbursement request prior to the submission to NCDOT where staff prepares, and a manager reviews the request. Evidence of performance and review of these req...

Finding: 2024-003 – Federal Award - Internal Control Over Compliance Auditor Recommendation: Cary should implement a review process over the reimbursement request prior to the submission to NCDOT where staff prepares, and a manager reviews the request. Evidence of performance and review of these requests should be maintained. Corrective Action: Cary will establish a documented review process where staff prepares and manager reviews reimbursement requests prior to the submission to any federal or state grantor. Responsible Parties: Finance and Respective Departments Date of Implementation: July 1, 2025

View Audit 332152

Finding 513921 (2024-001)

Significant Deficiency 2024

Meridian Community Unit School District No. 101

IL

Reporting School Nutrition Programs Internal Control / Segregation of Duties

Finding Type: Significant Deficiency. Name of Contact Person: Jonathan Green, Superintendent. Recommendation: We recommend the District expand their internal controls to require a responsible official to review the daily meal count reports for accuracy prior to submission of the reports to the ...

Finding Type: Significant Deficiency. Name of Contact Person: Jonathan Green, Superintendent. Recommendation: We recommend the District expand their internal controls to require a responsible official to review the daily meal count reports for accuracy prior to submission of the reports to the Illinois State Board of Education. Corrective Action: Daily meal counts will be rectified by administration on a monthly basis. Proposed Completion Date: Immediately.

View Audit 332136

Finding 513910 (2024-003)

Significant Deficiency 2024

Heartland Community College District #540

IL

Internal Control / Segregation of Duties Student Financial Aid Matching / Level of Effort / Earmarking

Finding A: Verification V1 Corrections. The college during a verification review process did not send a tax paid correction to FSA. The correction was made in the system, but was not flipped to (send) out to FSA. The financial aid office will at new procedure that will pull all pending corrections t...

Finding A: Verification V1 Corrections. The college during a verification review process did not send a tax paid correction to FSA. The correction was made in the system, but was not flipped to (send) out to FSA. The financial aid office will at new procedure that will pull all pending corrections to double check to ensure any corrections made in the Financial Aid System will be sent. This process will rely on a weekly query to identify any correction made to an ISIR and provide a report for financial aid officer to review and confirm correction was completed thru FSA. Finding B: Verification V4 & V5 missing date. The financial aid process requires all students selected for V4 and V5 verification to complete Identity verification form in person. Staff are required to sign and date the documents in front of the students upon confirmation of identity. The office staff signed the forms, but did not date document. All documents had student signature and date student signed in front of staff, staff signature was completed as well, but in these cases the date verification occurred was not noted. The financial aid office completed a self-audit on 101 files selected for verification to confirm all signatures and dates were completed. Based upon additional review the financial aid team did not find any other documents that were missing signatures or dates. The financial aid office will review verification trainings on FSA and develop a business process that requires a second reviewer to confirm the documents are complete prior to closure of the file. Finding C: NSLDS last date of reporting. The financial aid office completed an internal audit reviewing all student withdraws to ensure reporting was accurate with clearinghouse and NSLDS. If last date of attendance did not match institutional records, the financial aid office updated correct values on NSLDS and Clearinghouse. No errors were found pertaining to fall 2023 enrollment. The errors found pertaining to the spring 2024 term including noted findings were updated and records office was notified to ensure data reported on rosters reflecting last date of attendance is reflected in the student enrollment tables. The financial aid office is working with institutional research to develop a process that will check to tables to ensure data is correct prior to submittal to clearinghouse and/or NSLDS. The process will query data from enrollment, midterm grade rosters and Clearinghouse report to make sure data matches. Incorrect data will be updated prior to submittal to clearinghouse and NSLDS. Person(s) Responsible: Director of Financial Aid Timing for Implementation: New procedures have already been implemented.

View Audit 332131

Finding 513907 (2024-001)

Material Weakness 2024

Bridgeport Public Schools

NE

Internal Control / Segregation of Duties

Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continu...

Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities, and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.

View Audit 332122

Finding 513896 (2024-005)

Material Weakness 2024

Community Unit School District No. 1

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2024-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregatio...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2024-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be ware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to review and approving financial items and asking questions. It is not cost feasible to hire additional personnel.

View Audit 332067

Finding 513895 (2024-004)

Material Weakness 2024

Community Unit School District No. 1

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL 84.425 Finding No.: 2024-004 Condition: The District's accounting function is controlled by a limited numb...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL 84.425 Finding No.: 2024-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be ware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to review and approving financial items and asking questions. It is not cost feasible to hire additional personnel.

View Audit 332067

Finding 513891 (2024-001)

Material Weakness 2024

Boys and Girls Clubs of Story County INC

IA

Internal Control / Segregation of Duties

Continue to review control procedures to obtain the maximum internal control possible under the existing circumstances.

View Audit 332052

Finding 513882 (2024-003)

Significant Deficiency 2024

Williams Bay School District

WI

Internal Control / Segregation of Duties

The District Administrator will draft and present policies as required by OMB Compliance Supplement to the School Board of Education for review and adoption.

View Audit 332023

Finding 513877 (2024-001)

Significant Deficiency 2024

Yorktown Central School District

NY

Eligibility Significant Deficiency Internal Control / Segregation of Duties

We acknowledge and accept the findings presented above. The District will immedicately implement an additional detailed review by Denise Zapata, District Accountant, of the support worksheets and calculators for future maintenance of effort submissions, beginning with the compliance calculator that...

We acknowledge and accept the findings presented above. The District will immedicately implement an additional detailed review by Denise Zapata, District Accountant, of the support worksheets and calculators for future maintenance of effort submissions, beginning with the compliance calculator that is due March 31, 2025. Per guidance received from the State, the District will correct the 2022-23 compliance information on the compliance calculator that is due March.

View Audit 331917

Finding 513874 (2024-003)

Material Weakness 2024

Attica Consolidated School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Finding 2024-003 – Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: Two vouchers, in a sample of twenty-one vouchers selected for testing, were for an unallowable activity and unallowable costs. The vouchers related to transportation for studen...

Finding 2024-003 – Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: Two vouchers, in a sample of twenty-one vouchers selected for testing, were for an unallowable activity and unallowable costs. The vouchers related to transportation for students to Kings Island as an incentive for students who demonstrated that they were proficient in workplace skills such as attendance, emotion management, and other soft skills. The two Kings Island vouchers tested were the only Kings Island vouchers in the population. Contact Person Responsible for Corrective Action: Dr. Matthew Williams Contact Phone Number: 765-762-7000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Since the money utilized came from a federal fund that is no longer available, this will not occur again. However, if a similar fund were to become available in the future, the superintendent will have the final review of how the funds are being spent. This will help avoid a similar situation to the one that is outlined in this finding. Anticipated Completion Date: 12/9/24

View Audit 331891 Questioned Costs: $1

Finding 513852 (2024-001)

None 2024

Second Step, Inc.

MD

Reporting Internal Control / Segregation of Duties

Auditee agrees with the finding and has made an additional deposit of $200 to the security deposit bank account on August 19, 2024, in order to fund the shortfall and has established a system in order to properly fund the account going forward. No further action is required.

View Audit 331863

Finding 513850 (2024-003)

Material Weakness 2024

Independent School District No. 2190, Yellow Medicine East

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. A...

Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Rich Schneider (Superintendent) will ensure the establishment of appropriate controls to ensure compliance in regard to federal program compliance requirements. 3. Official Responsible for Ensuring CAP Rich Schneider is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented immediately. 5. Plan to Monitor Completion of CAP Rich Schneider will be monitoring this plan.

View Audit 331860

Finding 513837 (2024-001)

Significant Deficiency 2024

Logan City School District

UT

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

2024‐001 Special Tests and Provision – Wage Rate Requirements Person Responsible for Corrective Action: Jeff Barben, Business Administrator Correction Action Planned: The District will review, update and train staff on the processes and internal controls related to construction contracts to ensure c...

2024‐001 Special Tests and Provision – Wage Rate Requirements Person Responsible for Corrective Action: Jeff Barben, Business Administrator Correction Action Planned: The District will review, update and train staff on the processes and internal controls related to construction contracts to ensure compliance with the Wage Rate Requirements as published in 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction when applicable. Anticipate Completion Date: November 30, 2024

View Audit 331816

Finding 513831 (2024-001)

Significant Deficiency 2024

Doane University

NE

Student Financial Aid Subrecipient Monitoring Significant Deficiency

To address this finding, we will implement a documented system of controls for all Title IV refund calculations. This will include: Each R2T4 calculation will undergo a documented review by a secondary individual. This review will be recorded via either a signature and date on the worksheet or an em...

To address this finding, we will implement a documented system of controls for all Title IV refund calculations. This will include: Each R2T4 calculation will undergo a documented review by a secondary individual. This review will be recorded via either a signature and date on the worksheet or an email confirmation. Name(s) of Contact Person(s) Responsible for Corrective Action: Federico Peña Jr. (Fred), Financial Aid Director Anticipated Completion Date: November 6, 2024

View Audit 331806

Finding 513819 (2024-003)

Significant Deficiency 2024

Owen-Withee School District

WI

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of disagreement with audit finding: There is no ...

Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: The preparer is the bookkeeper and when she submits the claim she then needs to have approval from the superintendent to approve the claim to DPI. This way there are two eyes on the claim to see if the items that are claimed are accurate with the grants qualifications. Name(s) of the contact person(s) responsible for corrective action: Stacy Rasmussen Planned completion date for corrective action plan: 11/30/2024

View Audit 331785

Finding 513810 (2024-001)

Material Weakness 2024

City of Grosse Pointe Farms, Michigan

MI

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-001 Condition: There is no evidence of review of reports submitted to the funding agency. Planned Corrective Action: The City of Grosse Pointe Farms has hired additional staff in the accounting department that will complete review of reports prior to submission to the funding ag...

Finding Number: 2024-001 Condition: There is no evidence of review of reports submitted to the funding agency. Planned Corrective Action: The City of Grosse Pointe Farms has hired additional staff in the accounting department that will complete review of reports prior to submission to the funding agency. Contact person responsible for corrective action: Tim Rowland, Finance Director Anticipated Completion Date: 09/03/2024

View Audit 331782

Finding 513797 (2024-004)

Significant Deficiency 2024

School of Excellence in Education

TX

Cash Management Reporting School Nutrition Programs

No. 2024-004 Subject: Reporting - Significant deficiency in internal control over compliance Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: Management will implement internal controls related to documentation ...

No. 2024-004 Subject: Reporting - Significant deficiency in internal control over compliance Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: Management will implement internal controls related to documentation of approval for all monthly NSLP claims for reimbursement prior to submission. We will establish a formalized procedure to ensure that all monthly claims for reimbursement undergo documented management review and approval before submission. This procedure will clearly define the review process and designate responsible personnel for each step to maintain accountability. All reviewed and approved claims will be accompanied by signed documentation as evidence of compliance. All Food Service personnel involved in the reimbursement submission process will receive training on the new procedure to ensure understanding and adherence to the documentation requirements.

View Audit 331756

Finding 513794 (2024-001)

None 2024

McFarland Unified School District

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

The ESSER III 2024 Fall Report submitted to the California Department of Education on October 15, 2024, reflected the correction made to include the credit not reported on the prior ESSER III quarterly report. The Business Department has been added as an additional reviewer prior to submission.

View Audit 331746

Finding 513776 (2024-001)

Significant Deficiency 2024

Multnomah County Oregon

OR

Internal Control / Segregation of Duties

Management agrees with the finding and auditor’s recommendation. Going forward a routine internal control process will be implemented to reconcile the budgeted allocation methodology to the actual amounts incurred to ensure that the amounts charged to the federal grant do not exceed actual expenses ...

Management agrees with the finding and auditor’s recommendation. Going forward a routine internal control process will be implemented to reconcile the budgeted allocation methodology to the actual amounts incurred to ensure that the amounts charged to the federal grant do not exceed actual expenses incurred. In addition, the County will ensure that all costs allocated to federal grants have a direct benefit going forward. This will be resolved by June 30, 2025. As for the Mail Distribution Fund, the County will perform an annual reconciliation of budgeted to actual expenses billed and if applicable, will adjust amounts charged to ensure that only actual costs are billed to federal grants. This will be resolved by June 30, 2025. The Deputy CFO will be responsible for ensuring that the correcting actions take place as described. If you have any questions of require additional information, please feel free to contact me at (503-988-7966) or at cora.bell@multco.us.

View Audit 331738

Finding 513771 (2024-001)

Significant Deficiency 2024

MacOn County

NC

Eligibility Internal Control / Segregation of Duties

Name of Contact Person: Sheila Conley, IMS III Corrective Action: Significant Deficiency, non-material non-compliance Eligibility Macon County has updated all worksheets for all Medicaid programs; the worksheets are to verify information of the client before keying the verified information into NC F...

Name of Contact Person: Sheila Conley, IMS III Corrective Action: Significant Deficiency, non-material non-compliance Eligibility Macon County has updated all worksheets for all Medicaid programs; the worksheets are to verify information of the client before keying the verified information into NC Fast system. We have developed a short worksheet that will calculate earned income; this is to reduce error. All workers must complete a manual budget then compare to the system budget to insure calculations are correct. We continue to training from the Medicaid Manual sections 2250 Income, 2230 Financial Resources, 2260 Financial Eligibility Regulations-PLA. We will also continue second party reviewat least 10% of the workers cases, 100% of all new workers from three to six months. Proposed Completion Date: Immediately

View Audit 331720

Finding 513758 (2024-001)

Material Weakness 2024

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans ‐ 2023/2024 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program ‐ 2023/2024 P063P201430 Special Tests & Provisio...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans ‐ 2023/2024 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program ‐ 2023/2024 P063P201430 Special Tests & Provisions:– Return of Title IV Funds Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: One instance was identified where there was no documented return of Title IV calculation, and fourteen instances were identified where there was no documented review of the return of Title IV calculation. Responsible Individuals: Robert Hoover, Director of Financial Aid and Sylma Fernandez, Assistant Director of Financial Aid Corrective Action Plan: The Financial Aid Director recently completed R2T4 process training with the Controller. This added expertise will enhance the secondary review process, providing an independent assessment by a reviewer not involved in daily operations. This additional oversight will strengthen quality control through sampled calculation reviews. Furthermore, expanded attendance and withdrawal reports will support comprehensive control processes for this cluster. Anticipated Completion Date: Commenced December 1, 2024

View Audit 331672

Finding 513752 (2024-001)

Significant Deficiency 2024

Boys and Girls Clubs of Metro South, Inc.

MA

Significant Deficiency Internal Control / Segregation of Duties

2024-001 Significant Deficiency in Internal Control over Financial Reporting - Payroll Processing Recommendation: The organization should ensure personnel overseeing the payroll process are appropriately trained. In addition, we recommend that the entity add an additional level of review to ensure ...

2024-001 Significant Deficiency in Internal Control over Financial Reporting - Payroll Processing Recommendation: The organization should ensure personnel overseeing the payroll process are appropriately trained. In addition, we recommend that the entity add an additional level of review to ensure such errors do not repeat. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We have taken the following steps to respond to the noted finding: We have restructured the department to ensure all personnel have appropriate skills and knowledge to perform their role in the processing of payroll. In addition, the payroll information being transmitted for processing is reviewed by the CFO or designated approver on a regular basis. Name(s) of the contact person(s) responsible for corrective action: Alex Marshall, CFO Planned completion date for corrective action plan: The completion date for the corrective action plan occurred in August 2024. Therefore, it has been remediated as of the date of this submission.

View Audit 331664

Corrective Action Plans

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