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Corrective Action Plans

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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
We will continue to review our procedures and implement controls when possible
View Audit 340550
State Technical College of Missouri
MO
Questioned Costs Student Financial Aid Eligibility
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
State Technical College of Missouri
MO
Questioned Costs 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.
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.
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
Questioned Costs 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
Questioned Costs Allowable Costs / Cost Principles Material Weakness
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
Questioned Costs Allowable Costs / Cost Principles Eligibility
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 Questioned Costs 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 Questioned Costs 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
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
Questioned Costs Eligibility Significant Deficiency
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
Finding 520608 (2024-006)
Material Weakness 2024
Harmony Area School District
PA
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring
Action Taken: Management agrees with the recommendations. The procedures in the business office will be modified and internal controls followed to ensure that payments based on quotes are prohibited. The business office staff will be more involved in the cash/accounts payable function and will be ed...
Action Taken: Management agrees with the recommendations. The procedures in the business office will be modified and internal controls followed to ensure that payments based on quotes are prohibited. The business office staff will be more involved in the cash/accounts payable function and will be educated on proper accounting principles. If an error is discovered by the staff, the business manager will be notified and the error documented and corrected in a timely manner. Controls will include a two-person monitoring of cash/accounts payable.
View Audit 340240
Finding 520596 (2024-001)
Significant Deficiency 2024
Nebraska Aids Project, Inc.
NE
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
U.S. Department of Health and Human Services, Pass-through Programs from: Nebraska Department of Health and Human Services and the Iowa Department of Health and Human Services HIV Care Formula Grants, AL #93.917 Award No. 24X07HA00042, 24X07HA00041, 5884HC14 Award Periods: April 1, 2023 to March 31,...
U.S. Department of Health and Human Services, Pass-through Programs from: Nebraska Department of Health and Human Services and the Iowa Department of Health and Human Services HIV Care Formula Grants, AL #93.917 Award No. 24X07HA00042, 24X07HA00041, 5884HC14 Award Periods: April 1, 2023 to March 31, 2024 and April 1, 2024 to March 31, 2025 Eligibility: Significant Deficiency in Internal Control over Compliance Finding Summary: For 1 of 25 program participants selected for testing from the State of Nebraska, the participant file was missing documentation of HIV status. For 1 of 13 program participants selected for testing from the State of Iowa, the participant file was missing documentation for the annual recertification. Responsible Individuals: Brent Koster, Executive Director Corrective Action Plan: Procedures will be developed to ensure proper eligibility determinations are maintained in the file. Additionally, recertifications will be completed timely and documentation maintained in the file. Anticipated Completion Date: June 2025
View Audit 340211
Finding 520579 (2024-001)
Significant Deficiency 2024
Community Teamwork, Inc.
MA
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the veri...
Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the verification and documentation procedures. New employees will undergo a tiered review process where the new employees’ work will be audited by experienced staff until they have met the error compliance threshold. In addition, Community Teamwork, Inc. has updated their internal training protocols to focus on acceptable verification methods, accurate income reporting, and the correct completion of form HUD-50058.
View Audit 340186
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 520379 (2024-001)
Significant Deficiency 2024
Board of Education of Allegany County
MD
Subrecipient Monitoring Internal Control / Segregation of Duties
The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
View Audit 340104
Lake Geneva Joint #1 School District
WI
Internal Control / Segregation of Duties
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.
View Audit 340082
Lake Geneva-Genoa City Union High School
WI
Internal Control / Segregation of Duties
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.
View Audit 340081
Finding 520348 (2024-002)
Material Weakness 2024
Baugo Community Schools
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D200013, S425U210013 Pass-Through Entity: Indiana Dep...
Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D200013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management Requirements compliance requirements. Context: The School Corporation expended $419,545 on equipment acquisitions during the period under audit which was charged to the ESSER II (84.425D) and ESSER III (84.425U) grant awards. The School Corporation did not maintain a capital asset listing for the audit period to properly track federal equipment acquisitions. The School Corporation had also not performed a complete physical inventory of capital assets during the audit period as required by federal and state regulations. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will consult Board approved polices for capital asset management and prepare a detailed asset listing and ensure a physical inventory is completed at least once every two years. Responsible Party and Timeline for Completion: David Wolford, Director of Operations and Technology, will create a draft capital asset listing by July 1, 2025.
View Audit 340079
Finding 520312 (2024-003)
Significant Deficiency 2024
Chaffey Community College District
CA
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The Financial Aid department will continue to review and update the reporting procedures. The Director of Financial Aid will review the origination and posting of loans with staff and train them to ensure that dates are consistent and in compliance with Title IV regulations.
The Financial Aid department will continue to review and update the reporting procedures. The Director of Financial Aid will review the origination and posting of loans with staff and train them to ensure that dates are consistent and in compliance with Title IV regulations.
View Audit 340029
Finding 520305 (2024-002)
Significant Deficiency 2024
Chaffey Community College District
CA
Student Financial Aid Reporting Significant Deficiency
The departments involved in the enrollment reporting process are continuing to review and enhance the workflow in order to report accurately. Monthly submissions by Information Technology Systems (ITS) will be completed in a timely manner to allow for prompt communication of corrections that are req...
The departments involved in the enrollment reporting process are continuing to review and enhance the workflow in order to report accurately. Monthly submissions by Information Technology Systems (ITS) will be completed in a timely manner to allow for prompt communication of corrections that are required, which are communicated to Admissions and Records by the National Student Clearinghouse (NSCH). Admissions and Records will ensure that error reports provided by NSCH are returned to NSCH within 10 business days to allow for a timely submission to the National Student Loan Database (NSLDS). Staff in Admissions and Records has been specifically assigned to complete error reports to contribute to a prompt submission. The Admissions and Records department will collaborate and communicate with the Financial Aid department to identify students with error codes in NSLDS in an effort to correct them. The Admissions and Records and Financial Aid departments will work with the Internal Auditor to perform semiannual reviews of NSLDS data to ensure accuracy of student records.
View Audit 340029
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