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Corrective Action Plans

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Finding 3465 (2023-002)
Significant Deficiency 2023
McPherson College
KS
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
We concur with the auditor’s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The financial aid department has added a column in the tracking document to record the effective withdrawal date from NSLDS. On a weekly basis, the withdrawal dates from ...
We concur with the auditor’s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The financial aid department has added a column in the tracking document to record the effective withdrawal date from NSLDS. On a weekly basis, the withdrawal dates from NSLDS will be compared to the withdrawal dates per the financial aid records to ensure the two dates are the same. Contact Person Responsible for Corrective Action: Andy Olsen, Director of Financial Aid; Rhianna Reed, Assistant Registrar Anticipated Completion Date: Corrective action was completed in October.
View Audit 5437
Finding 3414 (2023-002)
Significant Deficiency 2023
Northwestern College
IA
Student Financial Aid Subrecipient Monitoring Significant Deficiency
2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College work with their consulting firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are ...
2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College work with their consulting firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act (GLBA) regulations that were required to be implemented as of June 9, 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College engaged a consulting firm as our Virtual Chief Information Security Officer (vCISO) in 2022-23 to assist in compliance with the GLBA. The College’s work with our vCISO includes a comprehensive risk assessment of the College’s information security posture, a determination of identified risks, access to expert security resources to build an effective and measurable security program, and an evaluation of the controls protecting the external network. These action items began in the 2022-23 fiscal year and are ongoing in the 2023-24 fiscal year. The vCISO program includes virtual multi-year ongoing support. Name(s) of the contact person(s) responsible for corrective action: Harlan Jorgensen, Director of Computing Services Planned completion date for corrective action plan: June 30, 2024
View Audit 5338
Finding 3407 (2023-001)
Significant Deficiency 2023
Northwestern College
IA
Student Financial Aid Reporting Significant Deficiency
2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) as required by regulations. Explan...
2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: After being alerted to the finding, the Registrar changed the submission dates to the National Student Clearinghouse (NSC) to allow more time for the NSC to timely report to the NSLDS. The Registrar’s Office will notify the Business Office when files have been submitted to the NSC. The Business Office will periodically monitor the NSLDS system and alert the Registrar of their observations. Name(s) of the contact person(s) responsible for corrective action: Austin Nyhof, Registrar Planned completion date for corrective action plan: June 30, 2024
View Audit 5338
Nevada Cancer Research Foundation, INC
NV
Internal Control / Segregation of Duties
Bills will be sent to management to be reviewed and approved through Adobe for their signature. Once the bills have been approved, accounts payable will pay the bills.
Bills will be sent to management to be reviewed and approved through Adobe for their signature. Once the bills have been approved, accounts payable will pay the bills.
View Audit 5327
Finding 3404 (2023-001)
Significant Deficiency 2023
Alabama Hospital Association
AL
Cash Management Reporting Significant Deficiency § 200.302 § 200.303
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited fo...
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited for not having submitted general ledger evidence submit additional support for the reconciliation they submitted. 3) Should a similar tranche of funds become available in the future, AlaHA will ensure disbursements are not made before receipt of general ledger evidence to support the amount reported by the hospital. Target Date: For items 1 & 2 in the corrective action plan, November 6, 2023.
View Audit 5303
Finding 3386 (2023-003)
Material Weakness 2023
St. Ignace Area School District
MI
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The district will be proactive with adherence to all federal requirements including but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended betw...
The district will be proactive with adherence to all federal requirements including but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended between general fund and federal sources moving forward.
View Audit 5290 Questioned Costs: $1
Finding 3378 (2023-002)
Significant Deficiency 2023
Mountain View Housing, INC
NC
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Significant Deficiencies: Finding: 2023-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue ...
Significant Deficiencies: Finding: 2023-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to approve and sign checks and periodically review the financial statements. Proposed Completion Date: The Board will implement the above procedure immediately. Findings and Questioned Costs - Major Federal Awards Programs Audit Finding: 2023-002 Segregation of Duties Same as above.
View Audit 5273
Finding 3192 (2023-002)
Significant Deficiency 2023
Washakie County School District #1
WY
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Finding 2023-002 Position on Finding: Internal Control over Purchase Order Approval Corrective Action: District is working on reinforcing purchasing procedures amongst all district employees and will work to ensure that all purchases occur after the approval of the requistion. District is in process...
Finding 2023-002 Position on Finding: Internal Control over Purchase Order Approval Corrective Action: District is working on reinforcing purchasing procedures amongst all district employees and will work to ensure that all purchases occur after the approval of the requistion. District is in process of re-teaching administrative staff and then working on staff re-training to ensure that all employees follow the procedures. District will work to reinforce cahs management procedures and purchasing procedures amongst all employees.
View Audit 5222
Finding 3186 (2023-001)
Material Weakness 2023
Hardeman County Community Health Center, Inc.
TN
Special Tests & Provisions Internal Control / Segregation of Duties
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended June 30, 2023. Management recognizes the importance of complying with sliding fee guidelines. In response to Findi...
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended June 30, 2023. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2023-001, 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. This review and update will be performed by the Chief Executive Officer and completed by December 31, 2023.
View Audit 5211
Marysville Quilceda Meadows
WA
Subrecipient Monitoring HUD Housing Programs Reporting
fter discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that housing quality unit inspections are performed on an annual basis.
fter discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that housing quality unit inspections are performed on an annual basis.
View Audit 5201
Finding 3176 (2023-003)
Material Weakness 2023
Marysville Quilceda Meadows
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
After discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that controls that are properly designed are in fact placed in operation and functioning as intended. The compliance manager responsible for implement...
After discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that controls that are properly designed are in fact placed in operation and functioning as intended. The compliance manager responsible for implementing the controls over compliance has been terminated, and senior management will institute monitoring procedures to ensure that controls over compliance are both properly designed and functioning as intended.
View Audit 5201
Finding 3171 (2023-004)
Material Weakness 2023
City of Scott
LA
Internal Control / Segregation of Duties Reporting
The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
View Audit 5181
Finding 3170 (2023-003)
Material Weakness 2023
City of Scott
LA
Internal Control / Segregation of Duties Reporting
The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
View Audit 5181
Finding 3160 (2023-002)
Material Weakness 2023
Loyal Heights Manor
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.
Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.
View Audit 5160
Finding 3156 (2023-001)
Significant Deficiency 2023
Rockingham County
NC
Eligibility Internal Control / Segregation of Duties
Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuire Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being compl...
Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuire Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. Training will be completed by November 17th, 2023
View Audit 5153
Finding 3152 (2023-002)
Significant Deficiency 2023
Yadkin County
NC
Eligibility Internal Control / Segregation of Duties
Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Jessica Wall, Director The Yadkin County Human Services Agency (YCHSA) has revamped onboarding of new Medicaid staff to include individual staffing's with employee and their supervisor at least three times each we...
Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Jessica Wall, Director The Yadkin County Human Services Agency (YCHSA) has revamped onboarding of new Medicaid staff to include individual staffing's with employee and their supervisor at least three times each week for a minimum of four months. These staffing's would include direct education on what information is used to accurately determine eligibility and how to document said actions. YCHSA is in the process of hiring an Eligibility Trainer to assist with onboarding of new staff, provide refresher trainings for established staff and conduct second party reviews. When issues are noted by the Trainer, they will notify the respective supervisor and provide follow-up training as needed (either in an individual or group setting). Knowledge checks will be administered following group training to determine if knowledge has increased. If not, supervisors will follow up with individual training on inaccurate information entry. YCHSA will continue to utilize policy portal for needed clarification on policy interpretation. YCHSA will send training requests to the Operational Support Team at least quarterly. The onboarding process for YCHSA is an ongoing process. A training will be provided on the Single County Audit findings before 11/30/23. YCHSA will begin the hiring process for the Eligibility Trainer during the week of 10/30/23.
View Audit 5141
Finding 3139 (2023-003)
Material Weakness 2023
Housing Authority of the City of Paterson
NJ
Questioned Costs HUD Housing Programs Material Weakness
Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statemen...
Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate thirteen (13) out of twenty-five (25) annual failed inspections selected for testing. Context: The Authority did not properly abate thirteen (13) out of twenty-five (25) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $66,242 Cause: There is a material weakness in internal controls over compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor’s observations on the re-inspection of the failed units. Based on the auditor’s recommendation, the Authority will implement a more stringent oversight to ensure that internal control policies are being followed in a timely manner to show improvement in this area. In addition, the Authority has recently hired a HQS inspector in the Leasing and Occupancy department, which will assist to improve the quality control component of the program. Further the Authority is actively seeking to fill the vacant Director and Supervisor positions in the L&O department, to improve the entire operation function of this department.
View Audit 5108 Questioned Costs: $1
Finding 3138 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Paterson
NJ
Questioned Costs HUD Housing Programs Eligibility
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Emergency Housing Vouchers Assistance Listing Number: 14.EHV Noncompliance – E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Int...
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Emergency Housing Vouchers Assistance Listing Number: 14.EHV Noncompliance – E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority’s files and on discussions with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of six (6) tenant files, the following information was unavailable for examination at the time of audit: • Annual 50058 form • Annual inspection form Our sample size is statistically valid. Known Questioned Costs: $1,775 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered and designed a system of internal controls that reasonably assures the program is in compliance. Effect: The Emergency Housing Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor’s observations on the inspection of the tenant files and will implement internal control procedures that will assure tenant file compliance. Views of responsible officials and planned corrective action: The PHA has taken into consideration the Auditor’s recommendation in regards to Emergency Housing Vouchers (EHV) program. During the audit period, the staff assigned to the EHV program changed three times, resulting in program deficiencies. Currently a more skilled tenant interviewer is responsible for voucher processing, therefore program compliance will be in line with HUD requirement.
View Audit 5108 Questioned Costs: $1
Finding 3131 (2023-002)
Material Weakness 2023
Delaware County Memorial Hospital D/b/a Regional Medical Center
IA
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303
Management agrees with the finding. Controls will be put into place to ensure the lost revenue calculation reported properly includes and excludes all relevant information.
Management agrees with the finding. Controls will be put into place to ensure the lost revenue calculation reported properly includes and excludes all relevant information.
View Audit 5069
Finding 3120 (2023-002)
Significant Deficiency 2023
Renaissance Academy Charter School of the Arts
NY
School Nutrition Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Finding 2023-002 - School Breakfast Program No. 10.553; Grant Period: Year Ended June 30, 2023 and National School Lunch Program - Assistance Listing No. 10.555; Grant Period: Year Ended June 30, 2023 Recommendation: The School should ensure that processes are in place to review and approve of invoi...
Finding 2023-002 - School Breakfast Program No. 10.553; Grant Period: Year Ended June 30, 2023 and National School Lunch Program - Assistance Listing No. 10.555; Grant Period: Year Ended June 30, 2023 Recommendation: The School should ensure that processes are in place to review and approve of invoices for purchases related to the breakfast and lunch program. Also, the meal counts and monthly claim reimbursements should be reviewed and confirmed by someone other than the person compiling the counts. These processes should be documented. Action Taken: Purchase orders for food and supply purchases will be filled out by the Cafeteria Manager and approved by the Chief Operating Officer (COO). Once the food is delivered, the Cafeteria Manager will submit the invoice to the COO and he will match it to the invoice and review and sign the invoice. On a monthly basis, the COO will review and approve the monthly meal counts, compiled by the Cafeteria Manager and submit the meal claim reimbursement. The COO, Craig Eichmann, will be responsible for implementing this updated process and it will be fully implemented by October 31, 2023.
View Audit 5055
Finding 3055 (2023-001)
Significant Deficiency 2023
Charter Institute at Erskine
SC
Internal Control / Segregation of Duties § 200.430
The Institute has implemented procedures to ensure all budget estimates used for salaries and wages are reviewed quarterly and adjustments will be made to reflect actual cost for the activity performed in accordance with the SCDE requirements.
The Institute has implemented procedures to ensure all budget estimates used for salaries and wages are reviewed quarterly and adjustments will be made to reflect actual cost for the activity performed in accordance with the SCDE requirements.
View Audit 5024
Finding 3025 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of Buford
GA
HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties
ALN 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Implement procedures to monitor compliance with HUD regulator...
ALN 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Implement procedures to monitor compliance with HUD regulatory requirements related to the Authority’s calculation of operating subsidy and utilities expense level. Management will implement some form of supervisory review process to ensure that operating subsidy and utilities expense level calculations are complete and accurate. Person Responsible for Correction of Finding: Mr. Kevin Jones, Executive Director Projected Completion Date: March 31, 2024
View Audit 4912
Finding 3015 (2023-001)
Material Weakness 2023
Spartanburg County School District One
SC
Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking
Corrective Action: The District is in agreement with the finding as it is presented. The District has begun to issue change orders for existing contracts to ensure appropriate contract provisions are included. All future contracts will undergo additional review procedures prior to execution to ascer...
Corrective Action: The District is in agreement with the finding as it is presented. The District has begun to issue change orders for existing contracts to ensure appropriate contract provisions are included. All future contracts will undergo additional review procedures prior to execution to ascertain if funded under federal funds and to ensure appropriate contract provisions are included. In addition, the District has implemented procedures to ensure receipt of certified weekly payrolls prior to issuing payment to construction contractors. Responsible Official: Lacey Bradey – Chief Financial Officer (864) 472-2846
View Audit 4885
Finding 2960 (2023-003)
Significant Deficiency 2023
Lincoln Land Community College
IL
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
The College has created procedures to review outstanding checks monthly. Outstanding checks that are not resolved after several notifications to the student will be returned to the Department of Education. Checks will be returned within four months of the initial check issued date.
The College has created procedures to review outstanding checks monthly. Outstanding checks that are not resolved after several notifications to the student will be returned to the Department of Education. Checks will be returned within four months of the initial check issued date.
View Audit 4840 Questioned Costs: $1
Finding 2956 (2023-002)
Significant Deficiency 2023
Lincoln Land Community College
IL
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
The Financial Aid Office worked with the Information Technology department to determine the issue with the exit conference report and had corrected it.
The Financial Aid Office worked with the Information Technology department to determine the issue with the exit conference report and had corrected it.
View Audit 4840
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