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Corrective Action Plans

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Finding 504029 (2024-002)
Significant Deficiency 2024
Carleton College
MN
Student Financial Aid Reporting Significant Deficiency
Title: Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with ...
Title: Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our office will create formal procedures for the Pell origination/disbursement process to ensure that our dates within the system and COD are aligned. Additionally, our new financial aid management system (FAMS) has the ability to track discrepant dates between COD and our FAMS and we will regularly use this feature to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Danielle Hayden Planned completion date for corrective action plan: November 1, 2024
View Audit 326409
Finding 504025 (2024-001)
Significant Deficiency 2024
Carleton College
MN
Student Financial Aid Reporting Significant Deficiency
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.0033, 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disa...
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.0033, 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Last year, we developed additional validation steps to ensure that the status of every student who has completed their program and graduated is accurately reflected at both the National Student Clearinghouse and NSLDS. These validation steps improved the accuracy of reporting for students included in the bulk reporting process. I will conduct a comprehensive review of our current reporting procedures to identify any gaps or inefficiencies. An additional staff member will be trained to report individual students to the National Student Clearinghouse in a timely manner, ensuring that any "one-off" updates are promptly completed. Name(s) of the contact person(s) responsible for corrective action: Theresa Rodriguez Planned completion date for corrective action plan: October 1, 2024
View Audit 326409
Finding 503949 (2024-001)
Significant Deficiency 2024
Drake University
IA
Student Financial Aid Internal Control / Segregation of Duties Reporting
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Expl...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial aid maintains a log of all Title IV withdrawals, and going forward it will provide access to this log to the Registrar’s Office and will notify the Associate Registrar each time a student is determined to be withdrawn for R2T4 purposes. This will ensure that the Financial Aid Office and the Registrar’s Office are aligned with regard to a student’s Title IV enrollment status. This will be particularly helpful to ensure compliance for students enrolled in modules, where a student could be considered withdrawn for a semester even if their transcript shows that credit was earned for all of their officially attempted credits. This compliance issue was discovered and remediated by Drake prior to the audit as part of our own internal review process. Upon each submission of the graduation data file to the National Student Clearinghouse, the Registrar’s Office will double-check the count of awarded degrees that appear on the submission file and compare it to the number of awarded degrees as reported by Drake’s student information system. Additionally, shortly after each file is submitted to the NSC, the Registrar’s Office will cross-check a sample of JD graduates against both the NSC database and the NSLDS database to ensure that the graduation status for graduates of the JD program is being accepted and processed by the NSC as expected, and that they are in turn properly reported to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Kevin Moenkhaus, Associate Registrar and Brandi Miller, Assistant Director of Financial Aid. Planned completion date for corrective action plan: September 1, 2024.
View Audit 326226
Finding 503944 (2024-006)
Material Weakness 2024
The Harry and Heanette Weinberg Village Iii, Inc.
MD
Internal Control / Segregation of Duties
Management should ensure there is enough oversight by qualified accounting personnel who have the ability to research and resolve reconciling items. Additionally, management should create a review process where they can enforce their existing policies.
Management should ensure there is enough oversight by qualified accounting personnel who have the ability to research and resolve reconciling items. Additionally, management should create a review process where they can enforce their existing policies.
View Audit 326223
Finding 503940 (2024-004)
Material Weakness 2024
The Harry and Heanette Weinberg Village Iii, Inc.
MD
Questioned Costs HUD Housing Programs Cash Management
Recommendations Management should establish internal controls and procedures to ensure that excess residual receipts reserve funds are remitted timely.
Recommendations Management should establish internal controls and procedures to ensure that excess residual receipts reserve funds are remitted timely.
View Audit 326223 Questioned Costs: $1
Finding 503936 (2024-002)
Material Weakness 2024
The Harry and Heanette Weinberg Village Iii, Inc.
MD
Eligibility Reporting Internal Control / Segregation of Duties
Management should undertake a review of internal controls over financial reporting and ensure that financial data is properly recorded in the books and records of the project to prevent misstatements from occurring in the future. 2. Management should implement procedures to ensure that required fili...
Management should undertake a review of internal controls over financial reporting and ensure that financial data is properly recorded in the books and records of the project to prevent misstatements from occurring in the future. 2. Management should implement procedures to ensure that required filing is completed timely.
View Audit 326223
Finding 503932 (2024-007)
Material Weakness 2024
The Harry and Jeanette Weinberg Village I, Inc.
MD
Questioned Costs HUD Housing Programs Cash Management
Management agrees with the finding and has transferred the residual receipts.
Management agrees with the finding and has transferred the residual receipts.
View Audit 326222 Questioned Costs: $1
Finding 503926 (2024-004)
Material Weakness 2024
The Harry and Jeanette Weinberg Village I, Inc.
MD
Eligibility Reporting Internal Control / Segregation of Duties
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.
View Audit 326222
Finding 503914 (2024-004)
Material Weakness 2024
The Harry and Jeanette Weinberg Terrace, Inc.
MD
Eligibility Reporting Internal Control / Segregation of Duties
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.
View Audit 326221
Finding 503912 (2024-003)
Material Weakness 2024
The Harry and Jeanette Weinberg Terrace, Inc.
MD
Questioned Costs HUD Housing Programs Cash Management
Management agrees with the finding and has transferred the residual receipts. We will ensure transfers are completed going forward and management will work with HUD to get approval to release the funds from the residual receipts account and remit them to HUD, as necessary.
Management agrees with the finding and has transferred the residual receipts. We will ensure transfers are completed going forward and management will work with HUD to get approval to release the funds from the residual receipts account and remit them to HUD, as necessary.
View Audit 326221 Questioned Costs: $1
Finding 503900 (2024-002)
Material Weakness 2024
The Harry and Jeanette Weinberg Woods, Inc.
MD
Eligibility Reporting Internal Control / Segregation of Duties
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.
View Audit 326219
Finding 503894 (2024-004)
Material Weakness 2024
The Harry and Jeanette Weinberg House, Inc.
MD
Questioned Costs HUD Housing Programs Cash Management
Management agrees with the finding and has transferred the residual receipts. We will ensure transfers are completed going forward.
Management agrees with the finding and has transferred the residual receipts. We will ensure transfers are completed going forward.
View Audit 326217 Questioned Costs: $1
Finding 503890 (2024-002)
Material Weakness 2024
The Harry and Jeanette Weinberg House, Inc.
MD
Eligibility Reporting Internal Control / Segregation of Duties
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.
View Audit 326217
Finding 503882 (2024-003)
Material Weakness 2024
The Harry and Jeanette Weinberg Gardens at Bedford, INC
MD
Eligibility Reporting Internal Control / Segregation of Duties
Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to releasing them to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure single audit reports are submitted to...
Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to releasing them to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure single audit reports are submitted to the FAC pursuant to the audit requirement of Title 2 U.S. Code of Federal Regulations Part 200.
View Audit 326216
Finding 503874 (2024-002)
Material Weakness 2024
Renaissance Gardens, Inc.
MD
Eligibility Reporting Internal Control / Segregation of Duties
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...
1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.
View Audit 326215
Finding 503871 (2024-002)
Material Weakness 2024
Mount David Housing, Inc.
ME
Questioned Costs HUD Housing Programs Reporting
2. Finding 2024-002: a. Comments on the Finding: We concur with the recommendation; management will make deposits to the replacement reserve account and that accounting staff be trained on the requirement to make monthly deposits into the replacement reserve account and that management monitor acco...
2. Finding 2024-002: a. Comments on the Finding: We concur with the recommendation; management will make deposits to the replacement reserve account and that accounting staff be trained on the requirement to make monthly deposits into the replacement reserve account and that management monitor account funding to ensure all required deposits have been made on time. b. Action(s) Taken on the Finding: We will make the delinquent deposits to the replacement reserve account by October 31, 2024. We will implement staff training on the requirement to make monthly deposits into the replacement reserve account and we will implement processes to monitor account funding to ensure all required deposits have been made on time by December 31, 2024.
View Audit 326202 Questioned Costs: $1
Finding 503870 (2024-001)
Material Weakness 2024
Mount David Housing, Inc.
ME
Reporting Internal Control / Segregation of Duties
1. Finding 2024-001: a. Comments on the Finding: We concur that material audit adjustments related to receivables, revenues, prepaid assets, accounts payable, accrued liabilities, and expenses were needed in order to present the financial statements in accordance with generally accepted accounting ...
1. Finding 2024-001: a. Comments on the Finding: We concur that material audit adjustments related to receivables, revenues, prepaid assets, accounts payable, accrued liabilities, and expenses were needed in order to present the financial statements in accordance with generally accepted accounting principles, and are in agreement with the recommendations to implement staff training on monthly and annual procedures over financial close and reporting. b. Action(s) Taken on the Finding: We have posted the adjustments recommended by the auditors and management will implement the following control: • Conduct staff training on monthly and annual procedures over financial close and reporting by December 31, 2024.
View Audit 326202
Finding 503863 (2024-001)
Significant Deficiency 2024
Allegan Public Schools
MI
Subrecipient Monitoring School Nutrition Programs Significant Deficiency
Allegan Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 District Contact Person: Amy Christman, Director of Finance and Ope...
Allegan Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 District Contact Person: Amy Christman, Director of Finance and Operations Finding 2024-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: Management agrees with the finding and had already changed procedures during the school year to better track and claim meals.
View Audit 326200
Finding 503859 (2024-001)
Significant Deficiency 2024
Cci Apartment Corporation
MO
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Finding Audit procedures identified $12,319 in funds transferred out of the residual receipts account without the approval from HUD. Withdrawals from the residual receipts account may be made only for project purposes and with the approval of HUD (24 CFR section 891.400(e)). Corrective Action Plan M...
Finding Audit procedures identified $12,319 in funds transferred out of the residual receipts account without the approval from HUD. Withdrawals from the residual receipts account may be made only for project purposes and with the approval of HUD (24 CFR section 891.400(e)). Corrective Action Plan Management will review the policies and procedures in place for all requirements and will implement changes to ensure applicable federal compliance requirements will be met going forward. The residual receipts fund were used to repay an outstanding loan loss payable to Life Unlimited, Inc. Management has recorded a receivable for this amount as of June 30, 2024 and has requested that the funds be returned to the Corporation. Person Responsible for Implementation: Brain Watson, Chief Financial Officer. Telephone (816) 474-3026 ext. 1153, Email bwatson@luinc.org Implementation Date: Implementation of the corrective action plan will begin immediately. The funds have been returned to the Corporation and management will begin the process to obtain HUD approval for withdrawal of funds from the residual receipts account.
View Audit 326176
Finding 503847 (2024-001)
Significant Deficiency 2024
Great Falls Housing Authority
MT
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Planned Corrective Action: The Authority will have all tenant files reviewed after an annual to ensure accuracy of documentation and the files. The Program Supervisor will receive a list of all annuals each Leasing Specialist will be doing for the month. The Supervisor will have a checklist that the...
Planned Corrective Action: The Authority will have all tenant files reviewed after an annual to ensure accuracy of documentation and the files. The Program Supervisor will receive a list of all annuals each Leasing Specialist will be doing for the month. The Supervisor will have a checklist that they will verify and sign off on that all files are complete and in compliance with necessary requirements.
View Audit 326143
Finding 503820 (2024-001)
Significant Deficiency 2024
Charlevoix Public Schools
MI
Eligibility HUD Housing Programs School Nutrition Programs
This finding is due to the District not having the proper controls in place to prevent, detect, or correct incomplete applications and incorrect eligibility guideline thresholds for the Household Application for Free and Reduced Priced School Meals. This was the first full year for the District’s n...
This finding is due to the District not having the proper controls in place to prevent, detect, or correct incomplete applications and incorrect eligibility guideline thresholds for the Household Application for Free and Reduced Priced School Meals. This was the first full year for the District’s new Food Service Director, and she was unaware that the income level guidelines for eligibility were not already updated in Meal Magic at the start of the school year. The District is now aware that this is a manual change that needs to be made on an annual basis prior to the start of the next school year. The District is implementing additional procedures to ensure that applications are filled out completely and that the eligibility income thresholds are updated annually before any applications are processed. The persons responsible for the corrective action are Tamie Gillespie, the Food Service Director, and Dina Schmidt, the Business Manager. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that eligibility income level guidelines are properly input each year and monitor each application to ensure they are complete.
View Audit 326120
Finding 503819 (2024-001)
Significant Deficiency 2024
City of Berea
KY
Cash Management Internal Control / Segregation of Duties
The City has already made contact with the funding source to discuss next steps for remediation. The City has brought the issue to the attention of the third-party who prepares grant draw requests for the Owsley Fork Reservoir project. For future draw requests, the project manager will reconcile the...
The City has already made contact with the funding source to discuss next steps for remediation. The City has brought the issue to the attention of the third-party who prepares grant draw requests for the Owsley Fork Reservoir project. For future draw requests, the project manager will reconcile the costs included in the request with the financial accounting system prior to submission of the request. The project manager will ensure reimbursement requests are prepared and submitted at regular intervals. The finance department will match project expenditures to grant revenue received.
View Audit 326106
Finding 503803 (2024-004)
Material Weakness 2024
Prattsburgh Central School
NY
Internal Control / Segregation of Duties
Adjusting Journal Entries and Required Disclosures to the Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and ...
Adjusting Journal Entries and Required Disclosures to the Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Mr. Kory Bay (Superintendent) will continue to review and approve the proposed adjusting journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2025.
View Audit 326105
Finding 503775 (2024-005)
Significant Deficiency 2024
Edwardsburg Public Schools
MI
Cash Management Reporting School Nutrition Programs
Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. As a result of this condition, the District...
Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Auditor recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. Corrective Action. The District will implement a thorough review process of entered data prior to certification of claims data. The District will also implement a secondary review of claims data that will be done by a District finance department staff to ensure proper claims data. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025
View Audit 326057
Finding 503774 (2024-004)
Significant Deficiency 2024
Edwardsburg Public Schools
MI
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. As a result of this condition, the District was exposed to the risk that disbursements of federal...
Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Auditor Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. Corrective Action. The District will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025
View Audit 326057
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