Corrective Action Plans

Finding 11916 (2023-001)

Significant Deficiency 2023

Murphy Elementary School District No. 21

AZ

Special Tests & Provisions Cash Management Reporting § 200.303

Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims...

Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims and verifying meal that counts agree with the supporting documentation. Supporting documentation will be retained in the Business Services Department.

View Audit 15863

Finding 11912 (2023-001)

Significant Deficiency 2023

Zapata County Independent School District

TX

Questioned Costs Special Tests & Provisions Significant Deficiency

The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez...

The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez, Business Manager Proposed Completion Date: August 31,2024

View Audit 15851 Questioned Costs: $1

Finding 11907 (2023-002)

Significant Deficiency 2023

Foundation for Health Leadership and Innovation, Inc.

NC

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

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have...

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have been implemented to include segregation of duties for approval and payment of expenditures with reconciliations performed by separate staff.

View Audit 15830

Finding 11883 (2023-001)

Significant Deficiency 2023

Goodwill of the Olympics & Rainier Region

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications ...

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications of household income performed during the period under audit. • Assistant Program Manager to complete missing recertification paperwork and documents for the recertification of the participant still active in the SCSEP program by 2/29/24. The second participant has since exited the SCSEP program. To complete the missing recertification requires self-disclosure from the participant of the household income. To contact this person in order to update the recertification paperwork, by 3/15/24 we will: • Reach out via phone and email. • Reach out via letter to the last address of record. • Update the recertification based on information received or document actions taken to recertify if contact attempts have failed. • All SCSEP staff to review all remaining SCSEP participant files for required documents and ensure that we are in compliance of SCSEP rules and regulations. Update files if needed. Half of the files will be reviewed by 3/15/24. The other half will be complete by 4/30/24. • Quarterly internal review by Assistant Program Manager of 5 random files of SCSEP participants for file compliance with SCSEP rules and regulations. Conduct through 12/31/24 to ensure program compliance. • Finance Department to schedule Clark Nuber CPAs to conduct a technical training on grant documentation compliance requirements for both Finance and Workforce Development staff. Plan for training to take place prior to 4/30/24.

View Audit 15778

Finding 11878 (2023-004)

Significant Deficiency 2023

Audubon County Memorial Hospital

IA

Reporting Internal Control / Segregation of Duties

Criteria: A properly designed system of internal control over financial reporting includes the preparation of an entity's Schedule of Federal Awards (SEFA) by internal personnel of the entity. Management is responsible for establishing and maintaining internal control over financial reporting and pr...

Criteria: A properly designed system of internal control over financial reporting includes the preparation of an entity's Schedule of Federal Awards (SEFA) by internal personnel of the entity. Management is responsible for establishing and maintaining internal control over financial reporting and procedures related to the fair presentation of the SEFA. Condition: The Hospital does not have an internal control system designed to provide for the preparation of the SEFA being audited. In conjunction with completion of our single audit, we were requested to draft the financial statements and accompanying notes to the financial statements including the SEFA. Planned Corrective Action: Management agrees with the finding. However, management feels that committing the resources necessary to remain current on single audit reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost, but will continue to evaluate on a regular basis. Planned Completion Date: Ongoing Person Responsible: Melinda Alt, CFO

View Audit 15754

Finding 11871 (2023-003)

Significant Deficiency 2023

Nueta Hidatsa Sahnish College

ND

Reporting Internal Control / Segregation of Duties

Contact Person – Stefany Metcalf Planned Corrective Action – We will hire someone into the grant accountant position to prepare the quarterly and annual reports, with the comptroller to review. Completion Date – December 31, 2023

View Audit 15747

Finding 11861 (2023-001)

Significant Deficiency 2023

Town of Manchester, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Education 2023-001 Title | Grants to Local Educational Agencies — Assistance Listing No. 84.010 Description of Finding: It was noted that 2 students had wrong exit codes reported for the annual report card. Recommendation: Town of Manchester, Connecticut puts control procedures ...

U.S. Department of Education 2023-001 Title | Grants to Local Educational Agencies — Assistance Listing No. 84.010 Description of Finding: It was noted that 2 students had wrong exit codes reported for the annual report card. Recommendation: Town of Manchester, Connecticut puts control procedures in place to ensure adequate review process over exit codes reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Process implemented to periodically audit student management system Infinite Campus exit codes compared to PSIS exit codes to ensure accuracy. Name(s) of the contact person(s) responsible for corrective action: Erin Ortega, Chief of Staff; Heather Elsinger-Gates, District PSIS Coordinator and Student Data Specialist. Planned completion date for corrective action plan: New process is currently in place. If the Department of Education has questions regarding this plan, please call Matthew Geary at (860) 647-3441.

View Audit 15726

Finding 11842 (2023-002)

Material Weakness 2023

Chillicothe Isd

TX

Questioned Costs Material Weakness Reporting

Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts....

Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts. Tony Martinez, the District's Superintendent, is responsible for implementing the plan.

View Audit 15666 Questioned Costs: $1

Finding 11827 (2023-001)

Significant Deficiency 2023

City of Brewer

ME

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Management response/corrective action plan: With one of our temporary and newer grants related to multilingual and homeless students, we had missed doing a semi-annual certification for an employee's time working as a tutor under this temporary funding period. We have developed a more detailed chec...

Management response/corrective action plan: With one of our temporary and newer grants related to multilingual and homeless students, we had missed doing a semi-annual certification for an employee's time working as a tutor under this temporary funding period. We have developed a more detailed checklist of all staff who are being paid throughout the year to ensure all federally funded employees have either a semi-annual certification or a Personnel Activity Report on file. We are also seeing considerably less federal funding sources which will reduce the number of employees needing to have time and effort certification.

View Audit 15657

Finding 11808 (2023-001)

Significant Deficiency 2023

Craven County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in plac...

Finding 2023-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Staff will be retrained that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023

View Audit 15644

Finding 11803 (2023-001)

Significant Deficiency 2023

Gahanna-Jefferson Public School District

OH

Cash Management Reporting School Nutrition Programs

Accurate count of student meals

View Audit 15642

Finding 11790 (2023-001)

Material Weakness 2023

Mount Ayr Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement additional controls where possible.

View Audit 15625

Finding 11782 (2023-001)

Significant Deficiency 2023

La Familia Medical Center

NM

Internal Control / Segregation of Duties Subrecipient Monitoring

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee ra...

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization corrected the claim on November 15, 2023 to give the patient the appropriate sliding fee discount. The Organization has provided education to staff instructing them that the charges quoted at a patient's slide will change if the slide is different at the time of service. IT has also added verbiage to the dental treatment plans stating that the slide at the time of service will be applied even if the quoted price was at a different slide.

View Audit 15618

Finding 11765 (2023-002)

Significant Deficiency 2023

Swarthmore College

PA

Reporting Student Financial Aid Significant Deficiency

2023-002 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures in overseeing submissions to the NSLDS. In addition, we recommend the College review its policies and procedures o...

2023-002 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures in overseeing submissions to the NSLDS. In addition, we recommend the College review its policies and procedures on reporting enrollment information to the NSLDS to ensure all relevant information is being captured on reports utilized to submit data to the NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar’s office has contacted the SIS vendor, Ellucian, to report this issue. Ellucian has acknowledged that the inconsistency in the graduation dates is a result of a defect in the software. They have created a defect report to this effect. The Registrar’s office will spot-check graduation dates on the NSC report. The Registrar’s office will also research the feasibility of standardizing graduation dates across the board. This would entail additional manual intervention which the office is striving to move away from. Names of the contact persons responsible for corrective action: Usha Jenemann, Associate Registrar and Kristen Smith, Registrar Planned completion date for corrective action plan: Fall 2024

View Audit 15590

Finding 11760 (2023-001)

Significant Deficiency 2023

Swarthmore College

PA

Questioned Costs Student Financial Aid Significant Deficiency

Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures surrounding the completion of R2T4 calculations to ensure schedule...

Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures surrounding the completion of R2T4 calculations to ensure scheduled breaks are properly factored into calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Swarthmore College utilizes the Return of Title IV Funds Calculation Web Tool available through the Department of Education’s (DOE) Common Origination and Disbursement (COD) site to calculate the amount of federal funds needing to be returned to the DOE when a student withdraws during a semester. Upon the withdraw of an eligible student, two Financial Aid professionals review the calculation of the return of Title IV funds. In addition, Financial Aid will have two professionals review the initial set up of semesters, dates and cost configurations in the COD Return of Title IV Funds Calculation Web Tool. Please note, each year, Swarthmore College has less than five students withdraw resulting in a return of Title IV Funds Calculation. The 2022-23 finding impacted three students with less than $100 of Title IV funds per student returned to the DOE. Name of the contact person responsible for corrective action: Judy Strauser, Director of Operations, Financial Aid Planned completion date for corrective action plan: Fall 2024

View Audit 15590 Questioned Costs: $1

Finding 11757 (2023-001)

Significant Deficiency 2023

Harcum College

PA

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

Corrective Action Planned: As soon as the improper calculation was brought to the attention of the College, all fourteen students for whom a Spring Return of Title IV calculation was performed, had their R2T4s recalculated. Going forward, the Assistant Vice President of Financial Aid (Asst. VP) will...

Corrective Action Planned: As soon as the improper calculation was brought to the attention of the College, all fourteen students for whom a Spring Return of Title IV calculation was performed, had their R2T4s recalculated. Going forward, the Assistant Vice President of Financial Aid (Asst. VP) will review the academic year calendar and determine the start and end dates of each term and each break in attendance. The Asst. VP will enter the appropriate dates into the PowerFAIDS Administration POEs and Budgets module. The Associate Director of Financial Aid (Associate Director) will then review the academic calendar and confirm that the dates entered into the PowerFAIDS Administration POEs and Budgets module are accurate. An email will be sent from the Associate Director to the Asst. VP for record keeping and confirmation of the review. In addition, for a student who may be eligible for a post withdrawal disbursement, the Associate Director will calculate the amount to be disbursed and then the Asst. VP will confirm the amount to be disbursed at the time the disbursement is authorized. The College believes this two‐step confirmation approach will reduce the likelihood of an error moving forward. Names of Contact Persons Responsible for Corrective Action: Paula Lehrberger, Assistant Vice President of Financial Aid and Wendy Kern, Associate Director of Financial Aid Anticipated Completion Date: September 19, 2023

View Audit 15573

Finding 11754 (2023-002)

Significant Deficiency 2023

Western Regional Housing Authority

NM

Questioned Costs HUD Housing Programs Eligibility

2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls ov...

2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant files and eligibility determinations to ensure that information is accurately transferred into the system used for eligibility determinations and assistance calculations. Action Taken: The Housing Authority does have controls in place, we require staff to manually calculate the rent and utility allowance and then compare to the computer generated calculations, but unfortunately, staff errors do occur. These items have been addressed with staff and the HAP was recalculated with the correct utility allowance and the additional HAP was paid to the appropriate party in September. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director

View Audit 15564 Questioned Costs: $1

Finding 11753 (2023-001)

Significant Deficiency 2023

Western Regional Housing Authority

NM

HUD Housing Programs Eligibility Significant Deficiency

2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documen...

2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documentation to ensure proper signoffs, forms, and data entry are present. Action Taken: The Housing Authority does have controls in place, we have file checklists to be followed by the staff, but unfortunately, staff errors do occur. These items have been addressed with staff. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director

View Audit 15564

Finding 11725 (2023-001)

Significant Deficiency 2023

Unison Behavorial Health Group, Inc.

OH

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2023-001 – Written Policies Required by the Uniform Guidance Auditor Description of Condition and Effect. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this...

Finding: 2023-001 – Written Policies Required by the Uniform Guidance Auditor Description of Condition and Effect. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, Unison did not fully comply with the Uniform Guidance applicable to its federal payments received and the allowability of such payments. Auditor Recommendation. We recommend that Unison develop and adopt formal written policies, in accordance with the Uniform Guidance. Corrective Action. Management concurs with the finding. Unison will prepare formal written policies to fully comply with the Uniform Guidance applicable to its federal programs. Responsible Person. Stacy Lawson, Controller Anticipated Completion Date: June 30, 2024

View Audit 15532

Finding 11715 (2023-002)

Significant Deficiency 2023

School District of Haveford Township

PA

Subrecipient Monitoring Reporting Significant Deficiency

The District has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.

View Audit 15527

Finding 11708 (2023-001)

Material Weakness 2023

School District of Haveford Township

PA

HUD Housing Programs Material Weakness Reporting

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are be...

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are being provided by management to the Board of Directors.

View Audit 15527

Finding 11665 (2023-003)

Significant Deficiency 2023

Page Unified School District No. 8

AZ

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

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed ...

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule

View Audit 15496

Finding 11662 (2023-002)

Material Weakness 2023

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 15492

Finding 11661 (2023-001)

Material Weakness 2023

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 15492

Finding 11658 (2023-002)

Material Weakness 2023

Community Workshop Residentials, INC G / Fha Project No. 072-Hd057

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 15491

Corrective Action Plans

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