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Corrective Action Plans

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Slater School District
MO
Questioned Costs Internal Control / Segregation of Duties
November 16, 2023 U.S. Department of Education Slater School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Terry Lorenz, Superintendent Slater School District Indepe...
November 16, 2023 U.S. Department of Education Slater School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Terry Lorenz, Superintendent Slater School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP Esser III Grant No. S425U210021 Recommendation: The District needs to ensure that contractors are paying prevailing wage. Action Taken: The superintendent was new as of July 1, 2022 and the contracts were already in place, but will make sure in the future that Davis Bacon wage requirements are monitored and corrected. Completion Date: June 30, 2024 Sincerely, Terry Lorenz, Superintendent Slater School District
View Audit 7381 Questioned Costs: $1
Finding 5543 (2023-001)
Significant Deficiency 2023
Educare of Washington, Dc
DC
Reporting Internal Control / Segregation of Duties § 200.301
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker ...
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker will be independent of the report preparer. Name and Title of Responsible Official: Barbara Ledyard, Vice President of Finance and Administration Anticipated Completion Date: December 29, 2023
View Audit 7376
Finding 5537 (2023-002)
Significant Deficiency 2023
Ave Maria University, Inc. and Subsidiaries
FL
Subrecipient Monitoring Eligibility Reporting § 200.328 § 200.329
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of ...
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of each of the 48 pages) makes review before submission extremely difficult. There were literally hundreds of entries in this report, and there were three errors, each of which reflected information that was reported accurately in the quarterly reports posted on the University’s website. Despite the unfortunate design constraints, the University will endeavor to identify a practical way to conduct a review of the annual report before submission next spring. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin
View Audit 7341
Waterside Homes, Inc.
MD
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7287
Second Step, Inc.
MD
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7286
Second Step, Inc.
MD
Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
View Audit 7286
Finding 5517 (2023-002)
Significant Deficiency 2023
Wautoma Area School District
WI
Reporting Internal Control / Segregation of Duties
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be ongoing.
View Audit 7273
Finding 5494 (2023-003)
Material Weakness 2023
School District No. 18-0011
NE
Internal Control / Segregation of Duties Material Weakness
Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
View Audit 7249
Finding 5488 (2023-002)
Significant Deficiency 2023
Dodge County Housing Authority
WI
Internal Control / Segregation of Duties
Dodge County Housing has a system of internal controls that is reviewed and updated annually. Duties are segregated within the staff members to ensure that no one individual handles a transaction from inception to completion. Board Commissioners are aware of the limitations and participate in revie...
Dodge County Housing has a system of internal controls that is reviewed and updated annually. Duties are segregated within the staff members to ensure that no one individual handles a transaction from inception to completion. Board Commissioners are aware of the limitations and participate in reviewing purchases and payments in addition to monitoring budgets and monthly financials. We will continue to segregate duties whenever possible and implement procedures to incorporate the above recommendation throughout the year and monitor, update or change internal controls and procedures as necessary. This action is continually monitored with an annual review of internal controls in place as of the date of this letter. Administrative staff has increased to allow duties to be further segregated. Contact Donna Braun at 920-386-2866 x 101.
View Audit 7248
Finding 5483 (2023-001)
Significant Deficiency 2023
Dodge County Housing Authority
WI
Reporting Internal Control / Segregation of Duties
We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries a...
We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries are reviewed prior to the audit submission. The Board of Commissioners will continue to monitor this situation and may attempt to fill future board positions with a member who has expertise to contribute to the review of financials or consider contracting an accounting firm to assist in preparation. The Executive Director and Supervisor will utilize accounting degrees and participate in trainings to further reduce the reliance on the audit firm in the March 2024 submission. Contact Donna Braun at 920-386-2866 x 101.
View Audit 7248
Finding 5462 (2023-001)
Material Weakness 2023
Niad Center for Human Development, Inc. D/b/a Crisis Intervention Services
IA
Internal Control / Segregation of Duties
As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible.
As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible.
View Audit 7234
Finding 4978 (2023-003)
Material Weakness 2023
Children's Home Society of South Dakota
SD
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303 § 200.327 § 200.328
Finding 2023-003 Reporting – Material Weakness in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance FFAL # 16.575, 2022-COMBO-00022 Finding Summary: The Victims’ Service final ...
Finding 2023-003 Reporting – Material Weakness in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance FFAL # 16.575, 2022-COMBO-00022 Finding Summary: The Victims’ Service final financial report was not completed until requested by the auditors. Responsible Persons: Shannon Clark, Chief Financial Officer Lynn Peterson, Controller Michelle Tarrell, Finance Administrator Corrective Action Plan: A Finance Administrator has been designated for each Federal Financial Assistance Program. The Controller and Finance Administrator(s) will monitor and ensure reporting requirements are timely completed. Anticipated Completion Date: June 30, 2024
View Audit 7224
Finding 4977 (2023-004)
Material Weakness 2023
Calhoun Community Unit School District 40
IL
Internal Control / Segregation of Duties
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2023-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the ...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2023-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District needs to segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing
View Audit 7223
Finding 4946 (2023-003)
Significant Deficiency 2023
West Deptford Board of Education
NJ
School Nutrition Programs Cash Management Internal Control / Segregation of Duties
Method of Implementation - The School District shall allow an internal control procedure that completes a verification of a report prior to submission. This will allow the Business Office (Accountant & SBA) to verify the data prior to submittal. Person Responsible for Implementation - Food Service...
Method of Implementation - The School District shall allow an internal control procedure that completes a verification of a report prior to submission. This will allow the Business Office (Accountant & SBA) to verify the data prior to submittal. Person Responsible for Implementation - Food Service Director, School Accountant & School Business Administrator. Implementation Date - Immediate
View Audit 7188
Finding 4939 (2023-001)
Material Weakness 2023
Entheos Academy
UT
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2023-001 Finding Summary: Entheos Academy 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 an...
Finding 2023-001 Finding Summary: Entheos Academy 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. Entheos Academy ESSER expenditures and number of specific positions supported with ESSER funds for funds received outside of the required reporting period. Responsible Individuals: Brian Cates, Business Manager and Ester Blackwell Executive Director Corrective Action Plan: Management will provide the USBE with the correct ESSER expenditures and number of specific positions supported with ESSER funds for the correct reporting period. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.
View Audit 7186
Finding 4938 (2023-003)
Material Weakness 2023
Wittenberg-Birnamwood School District
WI
Internal Control / Segregation of Duties HUD Housing Programs Material Weakness
Segregation of Duties - ESSER Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone ot...
Segregation of Duties - ESSER Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone other than the payroll position review a report of all payroll rate changes and compare that to Board approved rates to help ensure the proper amount is used. CLA also recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement additional controls in response to this finding. When payroll rate changes occur payroll personnel will process a report of all pay records for the Superintendent to review and compare to the board approved rates to ensure accurate rates are being used. He will sign off on the report and it will be retained. In addition, the Superintendent will add a review process for all reporting requirements related to ESSER reports. The District Accountant will continue to prepare the ESSER annual report and the Superintendent will subsequently review and approve this report. Name(s) of the contact person(s) responsible for corrective action: Garrett Rogowski Planned completion date for corrective action plan: 2023-24 fiscal year
View Audit 7185
Finding 4917 (2023-002)
Significant Deficiency 2023
Iowa Finance Authority
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Federal Agency Name: U.S Department of Treasury Program Name: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) Assistance Listing # 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission for ER...
Federal Agency Name: U.S Department of Treasury Program Name: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) Assistance Listing # 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission for ERA and CSLRF; and, for one quarterly ERA report tested, key line items were blank in the submitted report that was provided to the auditors. Despite multiple attempts in September and October 2023 to obtain a copy of the submitted report from the Department of Treasury, a copy has not been made available by Department of Treasury with the completed lines. Responsible Individuals: Brian Sullivan, Chief Programs Officer (ERA) and Aaron Smith, Chief Bond Programs Director (CSLRF) Corrective Action Plan: We will develop and document a process requiring additional review of required federal reporting prior to submission for the CSLRF program. We will also ensure additional steps are taken to document the data submitted by Iowa Finance Authority in the US Treasury online reporting portal until such time as the portal is able to produce accurate reporting for ERA. This review process will be implemented immediately effective with the treasury reporting submitted for the quarter end December 31, 2023. Anticipated Completion Date: December 31, 2023
View Audit 7097
Finding 4911 (2023-001)
Material Weakness 2023
Shenandoah Valley School District
PA
Internal Control / Segregation of Duties Reporting School Nutrition Programs
The Shenandoah Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the Single Audit Report Year Ended June 30, 2023 included in the schedule of findings and questioned costs are discussed below. Finding 2023-001: Repor...
The Shenandoah Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the Single Audit Report Year Ended June 30, 2023 included in the schedule of findings and questioned costs are discussed below. Finding 2023-001: Reporting: Child Nutrition Cluster Contact Person: Anthony Demalis, Business Manager Recommendation: The District should establish internal control procedures over reporting requirements. Action: Cafeteria Manager will meet with Business Manager or Assistant Business Manager to review child nutrition reports prior to submission for reimbursements. Date for Completion: December 1, 2023
View Audit 7094
Finding 4907 (2023-001)
Significant Deficiency 2023
Narragansett Regional School District
MA
Cash Management School Nutrition Programs Significant Deficiency
Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Corrective Action Planned: The District has implemented a point-of-sale system for sales of meals and will use system rep...
Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Corrective Action Planned: The District has implemented a point-of-sale system for sales of meals and will use system reports as support for the monthly claims for reimbursement. Anticipated Completion Date: September 2023 Contact: Ann-Marie Geyster, School Business Manager
View Audit 7093
Finding 4472 (2023-002)
Significant Deficiency 2023
Tarrant County College District
TX
Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties
Finding 2023-002 Using a Servicer of Financial Institution to Deliver Title IV Credit Balances Views of Responsible Officials The District agrees with the auditor’s findings and recommendations. Corrective Action Plan Under the Title IV cash management regulations, institutions are required to publi...
Finding 2023-002 Using a Servicer of Financial Institution to Deliver Title IV Credit Balances Views of Responsible Officials The District agrees with the auditor’s findings and recommendations. Corrective Action Plan Under the Title IV cash management regulations, institutions are required to publicly disclose any contract that governs a Tier One or Tier Two Arrangement as well as information about the costs incurred by students who elect to use a financial account offered under one of those arrangements. The District submitted the required disclosure of its Tier One contract with BankMobile Technologies, Inc. to the Department of Education on November 29, 2023. Additional information about student refunds including the District’s contract with BankMobile Technologies, Inc. is currently available to the public at the following link. https://www.tccd.edu/services/paying-for-college/refunds/ Implementation Date Immediate Individual(s) Responsible The Director of Business Services is responsible for disclosures related to student refunds.
View Audit 6949
Finding 4471 (2023-001)
Significant Deficiency 2023
Lincoln County
NC
Special Tests & Provisions Internal Control / Segregation of Duties
Corrective Action/Management’s Response: The Program Integrity Supervisor will pull three random cases each month to ensure adequate case documentation to substantiate the claim entry into the Enterprise Program Integrity (EPI). 1. Dates of the overpayment period. 2. Documentary evidence to substant...
Corrective Action/Management’s Response: The Program Integrity Supervisor will pull three random cases each month to ensure adequate case documentation to substantiate the claim entry into the Enterprise Program Integrity (EPI). 1. Dates of the overpayment period. 2. Documentary evidence to substantiate that an overpayment occurred, such as wage stubs or verification from an employer, other income verification and household composition verification, and the budgets used to compute the amount of the overpayment. 3. Ensure there is a completed 1682 Proposed Completion Date: Immediate and ongoing
View Audit 6933
Finding 4392 (2023-003)
Material Weakness 2023
Chesterfield County School District
SC
Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking
Corrective Action: The District will put into place a procedure that will require all federal purchase requisitions greater than $2,000 be reviewed by the procurement officer to ensure that the Davis-Bacon Act requirements are met in all applicable situations. Additionally, the procurement officer a...
Corrective Action: The District will put into place a procedure that will require all federal purchase requisitions greater than $2,000 be reviewed by the procurement officer to ensure that the Davis-Bacon Act requirements are met in all applicable situations. Additionally, the procurement officer at the District will be required to monitor and track all projects which include Davis-Bacon Act provisions to ensure compliance with any and all regulations pertaining to the Act. This will include reviewing and approving all invoices or pay applications to ensure timely and accurate submittal of weekly payroll documentation from vendors prior to remitting payment. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately
View Audit 6820
Finding 4386 (2023-001)
Material Weakness 2023
Chesterfield County School District
SC
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadshee...
Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadsheet has been developed that will be maintained by the CFO for any and all grants that are processed through the state GAPS system. This document will allow the district to better monitor timeliness and accuracy of claims. It will detect and prevent any variance in federal budgeting within GAPS or variances between expenditures and related claims. 3. Each federal program will be required to submit a claim packet each quarter regardless of the existence of expenditures. If there are no expenditures related to a grant in a particular quarter. This documentation will serve as a notification that there should be no claim for the quarter and it will be noted on the spreadsheet mentioned in internal control #1. 4. Each federal program office will be required to submit, along with their normal claim packet, a year-to-date report in addition to the normal quarterly report. This addition will detect any claims that may have been missed earlier in the year. In addition to these controls, additional training has been provided to each affected federal program and every federal program is now required to have quarterly pre-claim meetings with the Chief Financial Officer to ensure adequate and accurate communication and to ensure expenditures and claims are progressing timely. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately
View Audit 6820
Finding 4368 (2023-006)
Significant Deficiency 2023
Housing Opportunities Commission of Montgomery County, MD
MD
HUD Housing Programs Eligibility Significant Deficiency
Recommendation: The Commission should implement processes to ensure that waiting list documentation is maintained for all tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new procedure will be implemented...
Recommendation: The Commission should implement processes to ensure that waiting list documentation is maintained for all tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new procedure will be implemented immediately requiring staff to upload a printed copy of the electronic wait list application along with the move in file. The Edgewood compliance team to verify that the applicant was selected from the waitlist prior to move-in approval. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.
View Audit 6779
Finding 4366 (2023-005)
Significant Deficiency 2023
Housing Opportunities Commission of Montgomery County, MD
MD
HUD Housing Programs Eligibility Reporting
Recommendation: The Commission should implement processes to ensure that fatal errors occurring during PIC/TRACS submissions are corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Edg...
Recommendation: The Commission should implement processes to ensure that fatal errors occurring during PIC/TRACS submissions are corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Edgewood Management Regional Managers will review monthly TRACs reports to ensure TRACs errors are addressed immediately. The HOC Compliance Team will monitor the Secure Portal monthly and follow up with the Edgewood team for any fatal errors not addressed. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.
View Audit 6779
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