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Corrective Action Plans

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Finding 6189 (2023-001)
Significant Deficiency 2023
Seminole County District School Board
FL
Internal Control / Segregation of Duties Special Tests & Provisions
Planned Corrective Action: The District's Facilities Planning and Project Management department is not typically provided federal funds for construction-type work, and did not have a set procedure in place for tracking Davis-Bacon. The District's Maintenance department encounters Davis-Bacon proje...
Planned Corrective Action: The District's Facilities Planning and Project Management department is not typically provided federal funds for construction-type work, and did not have a set procedure in place for tracking Davis-Bacon. The District's Maintenance department encounters Davis-Bacon projects more frequently and has a procedure and a responsible employee assigned to ensure compliance. Oversight of the two projects noted in the finding was transferred from the Maintenance department to the Facilities Planning and Project Management department, however, the Davis-Bacon requirement was not communicated. The Facilities Planning and Project Management department has newly assigned responsibility for Davis-Bacon compliance to one of its project managers. This employee has implemented procedures to identify construction projects with federal funding sources, ensure certified payrolls are received, review the certified payrolls for compliance with prevailing wages, and perform the necessary interviews. This employee has already reviewed all projects for the past year to ensure the District is in full compliance with Davis-Bacon requirements. As such, the corrective action for this finding has already been completed. Anticipated Completion Date: November 6, 2023. Responsible Contact: Richard LeBlanc, Director of Project Management and Facilities Planning
View Audit 8130
Finding 6172 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of New Smyrna Beach
FL
HUD Housing Programs Internal Control / Segregation of Duties
2023-001 Condition: Deficiencies Noted in SEMAP Compliance Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will adjust our procedures to ensure that all new leases and rent increases have a determination of rent reasonableness and the documentation is retained i...
2023-001 Condition: Deficiencies Noted in SEMAP Compliance Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will adjust our procedures to ensure that all new leases and rent increases have a determination of rent reasonableness and the documentation is retained in the files for review. Management will implement procedures to clear this finding in FY 2024. Timeframe: By the fiscal year end for March 31, 2024 Individual responsible for correction: Ms. Teresa Pope, Executive Director
View Audit 8104
Finding 6156 (2023-003)
Significant Deficiency 2023
Cedar County Memorial Hospital
MO
Reporting Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Health and Human Services Cedar County Memorial Hospital (“Organization”) respectfully submits the following corrective action plan for the year ended January 31, 2023. Audit period: February 1, 2022 – January 31, 2023 The findings from the schedule of findings and questioned cos...
U.S. Department of Health and Human Services Cedar County Memorial Hospital (“Organization”) respectfully submits the following corrective action plan for the year ended January 31, 2023. Audit period: February 1, 2022 – January 31, 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. FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023 – 003 COVID-19 Provider Relief Funding and American Rescue Plan Rural Distribution Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management misunderstood the input of the information to be on fiscal vs. calendar year end. Name of the contact person responsible for corrective action: Carla Gilbert, CFO. Planned completion date for corrective action plan: November 1, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Carla Gilbert, CFO at (417) 876-3097.
View Audit 8022
Finding 6146 (2023-005)
Material Weakness 2023
Isd# 2167 Lakeview
MN
Procurement, Suspension & Debarment Equipment & Real Property Management Internal Control / Segregation of Duties
Controls over Compliance of Federal Programs 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 T...
Controls over Compliance of Federal Programs 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 Chris Fenske (Superintendent) will ensure the establishment of appropriate controls to ensure compliance regarding federal program compliance requirements. 3. Official Responsible for Insuring CAP Chris Fenske 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 Chris Fenske and the School Board will be monitoring this corrective action plan.
View Audit 8014
Finding 6142 (2023-003)
Significant Deficiency 2023
Grace Christian University
MI
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.328 § 200.329
Finding #2023-003 - Major Federal Award Finding - Reporting Significant Deficiency-in Internal Controls over Compliance Corrective Action Plan: Procedure(s) were drafted covering data collection, storage, and reporting of HEERF data, including setting alerts to comply with the reporting due dates, h...
Finding #2023-003 - Major Federal Award Finding - Reporting Significant Deficiency-in Internal Controls over Compliance Corrective Action Plan: Procedure(s) were drafted covering data collection, storage, and reporting of HEERF data, including setting alerts to comply with the reporting due dates, however, the VP of Finance did not adhere to them. The VP of Finance will meet with the Executive Vice President to set up an accountability structure to ensure that quarterly reports are reviewed and filed on or before the due date. A revised annual report for calendar 2022 will be submitted to the Department of Education.
View Audit 7999
Finding 6134 (2023-002)
Significant Deficiency 2023
Union County Board of Education
KY
Internal Control / Segregation of Duties
The District agrees with the auditor recommendation and has actively implemented a system that requires a substitute teaching certificate on file prior to initiating active substitute status within the payroll system. The District also agrees with the recommendation to appropriately utilize recomme...
The District agrees with the auditor recommendation and has actively implemented a system that requires a substitute teaching certificate on file prior to initiating active substitute status within the payroll system. The District also agrees with the recommendation to appropriately utilize recommendation forms to identify non-certified substitute teachers participating in EPSB’s Emergency Non-Certified School Personnel Program prior to the assignment of a pay classification included on the approved salary schedule. The District also has established a unique salary table for the non-certified substitute teacher job classification.
View Audit 7998
Finding 6119 (2023-004)
Material Weakness 2023
Friendship Central School District
NY
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
2023-004 – Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjustin...
2023-004 – Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the 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 and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2024.
View Audit 7991
Finding 6117 (2023-002)
Material Weakness 2023
Northside Properties, Inc.
FL
HUD Housing Programs Procurement, Suspension & Debarment Material Weakness
Finding 2023-002 Reporting – Late REAC Submission 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Housing Assistance Payments Program Material Weakness in Internal Control – Material Noncompliance Condition: The Organization’s ...
Finding 2023-002 Reporting – Late REAC Submission 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Housing Assistance Payments Program Material Weakness in Internal Control – Material Noncompliance Condition: The Organization’s annual financial statement data was not submitted within the timeframes specified by HUD. The financial statement data was due by September 30, 2023, but was not filed until December 21, 2023. Auditor’s Recommendation: We recommend that the Organization make every effort to submit its annual financial statement data within the timeframe specified by HUD. Action Taken: The Organization has maintained contact with HUD and prioritized submitting the annual financial statement data after they were informed it was late. Effective Date: December 21, 2023 Contact Information: Kristy Hust, Director of Operations Northside Mental Health Center, Inc. Management Agent 12512 Bruce B Downs Blvd Tampa, FL 33612 (813) 977-8700
View Audit 7990
Finding 6093 (2023-005)
Significant Deficiency 2023
Bonham Independent School District
TX
Cash Management Reporting Internal Control / Segregation of Duties
Response: The district will confirm the validity of grant expenditures, compliance with grant rules and regulations, and conduct management control reviews. The district will continue to prioritize quality internal controls relating to grant reimbursements. EDGAR manual procedures will be followed. ...
Response: The district will confirm the validity of grant expenditures, compliance with grant rules and regulations, and conduct management control reviews. The district will continue to prioritize quality internal controls relating to grant reimbursements. EDGAR manual procedures will be followed. The District has segregated the duties associated with managing and reimbursing grant programs to allow for more stringent oversight.
View Audit 7971
Finding 6088 (2023-006)
Significant Deficiency 2023
Bonham Independent School District
TX
Cash Management Internal Control / Segregation of Duties
Response: The district will confirm set-aside amount based on TEA allocations and monitor expenditures to confirm that the required 10% is expended prior to the close of the fiscal year.
Response: The district will confirm set-aside amount based on TEA allocations and monitor expenditures to confirm that the required 10% is expended prior to the close of the fiscal year.
View Audit 7971
Finding 6052 (2023-002)
Significant Deficiency 2023
Melrose Mindoro School District
WI
Reporting Internal Control / Segregation of Duties
2023-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, Distri...
2023-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the financial statements.
View Audit 7940
Finding 6051 (2023-001)
Significant Deficiency 2023
Melrose Mindoro School District
WI
Internal Control / Segregation of Duties HUD Housing Programs
2023-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.
2023-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.
View Audit 7940
Finding 6050 (2023-001)
Significant Deficiency 2023
The Meadows
MN
Reporting Internal Control / Segregation of Duties
Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Tak...
Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned completion date: Not Applicable.
View Audit 7926
Finding 6007 (2023-004)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
PHA establish policies and procedures to ensure that all tenant files contain all sources of income.
PHA establish policies and procedures to ensure that all tenant files contain all sources of income.
View Audit 7904
Finding 6006 (2023-003)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties
PHA establish policies and procedures to ensure that all tenant files contain independent verification of income.
PHA establish policies and procedures to ensure that all tenant files contain independent verification of income.
View Audit 7904
Finding 6005 (2023-002)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
PHA establish policies and procedures to ensure that all tenant files contain a copy of HUD Form 50058.
PHA establish policies and procedures to ensure that all tenant files contain a copy of HUD Form 50058.
View Audit 7904
Finding 6001 (2023-001)
Significant Deficiency 2023
Ascent Academies of Utah
UT
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding Summary: Ascent Academies of Utah is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER ...
Finding Summary: Ascent Academies of Utah is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Ascent Academies of Utah reported ESSER II expenditures incorrectly. Responsible Individuals: Accountant and Lead Director Corrective Action Plan: Management has communicated with the State of Utah regarding what they believe to be deficiencies in the reporting mechanism that was provided by the State to report annual GEER and ESSER expenditures. These deficiencies include the absence of adequate means for management to prevent and detect typographical errors, and the absence of documentation for the submitted report. The reporting error has been corrected and management will use mitigating controls to prevent future errors. Anticipated Completion Date: The Corrective Action Plan has been implemented.
View Audit 7889
Finding 5777 (2023-006)
Significant Deficiency 2023
Minnesota Valley Action Council, Inc.
MN
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
2023-006 Special Tests and Provisions Recommendation: We recommend that management implements journal entry review process for Workforce Council Executive Director indirect cost allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action pl...
2023-006 Special Tests and Provisions Recommendation: We recommend that management implements journal entry review process for Workforce Council Executive Director indirect cost allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: MVACs executive director will review WFCs executive director timesheet for approval. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: We plan to implement by the 12.01.2023 payroll.
View Audit 7859
Finding 5773 (2023-001)
Significant Deficiency 2023
Minnesota Valley Action Council, Inc.
MN
Significant Deficiency Internal Control / Segregation of Duties
2023-001 Activities Allowed or Unallowed Recommendation: We recommend obtaining documentation of approval for all invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Staff will be retrained to ensu...
2023-001 Activities Allowed or Unallowed Recommendation: We recommend obtaining documentation of approval for all invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Staff will be retrained to ensure they are following procedures and collecting the appropriate signatures and documentation prior to dispersing funds. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: This has been completed.
View Audit 7859
Finding 5768 (2023-005)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2023-005 Special Tests and Provisions Recommendation: We recommend that management retains all documentation related to new tenants being admitted to program Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding...
2023-005 Special Tests and Provisions Recommendation: We recommend that management retains all documentation related to new tenants being admitted to program Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will produce all documentation related to new tenants being admitted to the program. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will retain in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
Finding 5767 (2023-004)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Reporting
2023-004 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...
2023-004 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the timelines for inspections and reinspection. The Program Coordinator will use the HDS and their calendars to ensure that any inspections or re-inspections are carried out in accordance with the Administrative Plan. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
Finding 5766 (2023-003)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2023-003 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform rent reasonableness calculation and retain documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in res...
2023-003 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform rent reasonableness calculation and retain documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the reasonableness of rent and produce the appropriate documentation. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
Finding 5765 (2023-002)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2023-002 Special Tests and Provisions Recommendation: We recommend that management implements a tenant management software system which will track the contract rents annually, admissions from the waiting list, and re-inspections performed. Explanation of disagreement with audit finding: There is no...
2023-002 Special Tests and Provisions Recommendation: We recommend that management implements a tenant management software system which will track the contract rents annually, admissions from the waiting list, and re-inspections performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the contract rents annually, the admissions from the waiting list and it tracks re-inspections that are performed. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
Finding 5746 (2023-005)
Significant Deficiency 2023
Sterling College
KS
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2023-005: Reporting of disbursement dates to the Common Origination and Disbursement system Contact person responsible for correction action – Mitzi Suhler, Vice President of Enrollment Services Anticipated completion date – June 30, 2023 Corrective action Sterling College agrees with t...
Finding 2023-005: Reporting of disbursement dates to the Common Origination and Disbursement system Contact person responsible for correction action – Mitzi Suhler, Vice President of Enrollment Services Anticipated completion date – June 30, 2023 Corrective action Sterling College agrees with the finding regarding the disbursement dates of two students who were reported incorrectly to the COD system. We will provide continued training to those who are responsible for compliance of reporting accurate disbursement dates. We will review processes and internal controls and make any necessary changes to prevent and/or detect issues so that they can be corrected in a timely manner.
View Audit 7826
Finding 5741 (2023-001)
Material Weakness 2023
Deliverance Manor Housing Corporation
IL
Questioned Costs Student Financial Aid Cash Management
CORRECTIVE ACTION PLAN Finding No. 2023-01: Credit Card was not reconciled and receipts were not obtained. Expenses were not properly recorded in the general ledger. Recommendation: Management should reconcile credit card accounts monthly and secure receipts for purchases and expenses should be post...
CORRECTIVE ACTION PLAN Finding No. 2023-01: Credit Card was not reconciled and receipts were not obtained. Expenses were not properly recorded in the general ledger. Recommendation: Management should reconcile credit card accounts monthly and secure receipts for purchases and expenses should be posted to the proper general ledger account. Action Taken or Planned: Credit card accounts will be reconciled and receipts will be requested for purchases. Accounting will review the nature of purchases and properly post to the general ledger. Responsible Person: Mary Amador, Property Manager Completion Date: October 31, 2023
View Audit 7824 Questioned Costs: $1
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