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Corrective Action Plans

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Finding 1862 (2023-003)
Significant Deficiency 2023
Blair County Community Action Program
PA
Internal Control / Segregation of Duties Subrecipient Monitoring
Corrective Action A signed subrecipient agreement should be in place prior to the pass-through of grant process. In the future, if BCCAP has a subrecipient contract, any ofthose changes will be accurately updated and an amended contract will be provided for both parties to sign. Completion Date 11/1...
Corrective Action A signed subrecipient agreement should be in place prior to the pass-through of grant process. In the future, if BCCAP has a subrecipient contract, any ofthose changes will be accurately updated and an amended contract will be provided for both parties to sign. Completion Date 11/1/2023 Agency Response Does the agency agree with the finding? -x-Yes --No Additional Comments N/A Agency Contact Responsible for Correction Action Name: Lisa Hann - Board President Address: 2301 Beale Ave Altoona, PA 16601 Phone Number: (814) 944-3583 Email: Ihann@familyservicesinc.net -
View Audit 3240
Finding 1861 (2023-002)
Significant Deficiency 2023
Blair County Community Action Program
PA
Internal Control / Segregation of Duties
Corrective Action Procedures be put in place so that more than the Finance Director is involved in the cash receipt and disbursement process. QuickBooks access is only to be the Finance Director. The Finance Operations Specialist and the Executive Assistant will be hired in order to establish a segr...
Corrective Action Procedures be put in place so that more than the Finance Director is involved in the cash receipt and disbursement process. QuickBooks access is only to be the Finance Director. The Finance Operations Specialist and the Executive Assistant will be hired in order to establish a segregation of duties. The Finance Director will establish the duties and update the fiscal policies/procedures. The Board of Directors Finance Committee AND Executive Director will receive the segregation of duties and updated fiscal policies/procedures to approve prior to implementation. Completion Date 1/1/2024 Agency Response Does the agency agree with the finding? -x-Yes --No Additional Comments N/A Agency Contact Responsible for Correction Action Name: Lisa Hann - Board President Address: 2301 Beale Ave Altoona, PA 16601 Phone Number: (814) 944-3583 Email: Ihann@familyservicesinc.net
View Audit 3240
Finding 1852 (2023-001)
Significant Deficiency 2023
Peekskill Housing Authority
NY
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
2023-1 Condition: Deficiencies Noted in Examination of Low Rent Public Housing Tenant Files Steps to resolve: We will review the internal control procedures over tenant file recertifications and documentation. Management has implemented procedures to clear this finding in FY 2024. Timeframe: B...
2023-1 Condition: Deficiencies Noted in Examination of Low Rent Public Housing Tenant Files Steps to resolve: We will review the internal control procedures over tenant file recertifications and documentation. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 Individual responsible for correction: Janneyn Phalen, Interim Executive Director
View Audit 3223
Finding 1843 (2023-003)
Material Weakness 2023
Black River Public School
MI
Questioned Costs Special Tests & Provisions Material Weakness
2023-003 - Wage Rate Requirements Auditor Description of Condition and Effect. The School did not include the federal wage rate requirements in their contracts and did not obtain the required certified payrolls for its contractors subject to the federal rate requirements. As a result of this conditi...
2023-003 - Wage Rate Requirements Auditor Description of Condition and Effect. The School did not include the federal wage rate requirements in their contracts and did not obtain the required certified payrolls for its contractors subject to the federal rate requirements. As a result of this condition, the School did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation. We recommend that the School reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action. Going forward, if Black River participates in a federally funded project, we will make sure that prevailing wage requirements will be included in the contract. Responsible Person. John Zoellner - Director of Business. Anticipated corrective action June 30, 2024
View Audit 3208 Questioned Costs: $1
Finding 1814 (2023-003)
Material Weakness 2023
Western Community Unit School District #12
IL
Internal Control / Segregation of Duties
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- Education Stablization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL Number 84.425 Finding No.: 2023-003 Condition: The District's accounting function is controlled by a limited numbe...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- Education Stablization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL Number 84.425 Finding No.: 2023-003 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnnel. Anticipated Date of Completion: Ongoing
View Audit 3169
Finding 1790 (2023-002)
Significant Deficiency 2023
Anderson University and Subsidiaries
IN
Questioned Costs Internal Control / Segregation of Duties Student Financial Aid
Incorrect Pell Calculations Planned Corrective Action: Anderson University will update course withdrawal forms to include documentation from professors of last date of attendance and affirmation of whether or not the student began the course they are dropping. The Office of Financial Aid and Scholar...
Incorrect Pell Calculations Planned Corrective Action: Anderson University will update course withdrawal forms to include documentation from professors of last date of attendance and affirmation of whether or not the student began the course they are dropping. The Office of Financial Aid and Scholarships will receive all completed withdrawal forms to review for changes to academic level and any necessary return of federal aid. Person Responsible for Corrective Action Plan: David J. Sarah, Director Anticipated Date of Completion: N/A
View Audit 3116 Questioned Costs: $1
Finding 1788 (2023-001)
Material Weakness 2023
Anderson University and Subsidiaries
IN
Questioned Costs Student Financial Aid Material Weakness
Untimely and Inaccurate Return of Title IV Funds Planned Corrective Action: FA Solutions (FAS), a third-party vendor, was contracted to assist with compliance and other processing responsibilities that included the processing of all R2T4s for Anderson University. While the staff of the Office of Fin...
Untimely and Inaccurate Return of Title IV Funds Planned Corrective Action: FA Solutions (FAS), a third-party vendor, was contracted to assist with compliance and other processing responsibilities that included the processing of all R2T4s for Anderson University. While the staff of the Office of Financial Aid and Scholarships supplied documentation to FAS in a timely manner, FAS processed R2T4 late and, in some cases, inaccurately. When this was discovered by the Office of Financial Aid and Scholarships, all R2T4 and processing responsibilities were brought back under the in-office staff at AU in order to process Return of Title IV funds accurately and in compliance. Anderson University has enrolled our Senior Counselor in a 6-week R2T4 course with the National Association of Student Financial Aid Administrators (NASFAA) where she will pursue credentialing in Return of Title IV Funds with NASFAA as well as R2T4 Specialist designation. Additionally, policies for students who stop attending, and for whom the last day of attendance can not be determined, will be reviewed and revised for clarity and better communication with the Office of Financial Aid and Scholarships. Person Responsible for Corrective Action Plan: David J. Sarah, Director Anticipated Date of Completion: The return of all processing of financial aid was brought back to AU effective 06/20/2023. The R2T4 course taken by our Senior Counselor will be completed 11/06/2023. Final R2T4 adjustments completed 10/20/2023.
View Audit 3116 Questioned Costs: $1
Finding 1732 (2023-001)
Significant Deficiency 2023
Concordia University, Nebraska
NE
Questioned Costs Student Financial Aid Significant Deficiency
U.S. Department of Education Concordia University, Nebraska respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are nu...
U.S. Department of Education Concordia University, Nebraska respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 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. FINDINGS—FINANCIAL STATEMENT AUDIT There were no financial statement findings in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Name(s) of the contact person(s) responsible for corrective action: David L Kumm, Executive VP CFO/COO Planned completion date for corrective action plan: 7/1/2022
View Audit 3010 Questioned Costs: $1
Finding 1728 (2023-002)
Significant Deficiency 2023
St. Mary's University of San Antonio, Texas
TX
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
To eliminate student data input errors, the following corrective actions will be implemented: 1. For TRiO SSS program, the University will automate student data information migration from the existing ERP Banner system into the program database.  This database automation/migration will minimize stud...
To eliminate student data input errors, the following corrective actions will be implemented: 1. For TRiO SSS program, the University will automate student data information migration from the existing ERP Banner system into the program database.  This database automation/migration will minimize student data entry points that are currently keyed in manually. Each of the TRIO programs will perform additional reviews on the student data.  The following procedures will be implemented: For all data entered manually into a program’s database, the data will be reviewed by the person who keyed in the data or a separate individual based on staffing availability. The individual will review the data input for accuracy and sign off indicating the data has been reviewed and is correct. Every month each program’s PD will pull a random sample of 25 student records for error verification.  If a single data error is found in a program, then the random sample will be expanded by another 25 student records.  If an additional data error is found, all the remaining new student records entered that month will be verified by the PD. All errors identified will be corrected before submission of the APR. For all programs, error message reports and subsequent data revisions will be printed, saved, and reviewed by the PDs to verify accuracy of corrections.
View Audit 3005
Finding 1680 (2023-002)
Significant Deficiency 2023
Stanly County
NC
Eligibility Internal Control / Segregation of Duties
Finding 2023-002 ELIGIBILITY - INACCURATE INFORMATION ENTRY Name of contact person: "Robin Huneycutt, Family and Children's Medicaid Supervisor" Corrective Action: Unit meeting to discuss the importance/requirement to enter all information correctly into NCFast. P...
Finding 2023-002 ELIGIBILITY - INACCURATE INFORMATION ENTRY Name of contact person: "Robin Huneycutt, Family and Children's Medicaid Supervisor" Corrective Action: Unit meeting to discuss the importance/requirement to enter all information correctly into NCFast. Proposed Completion Date: Meeting will be held on 10/31/2023. Will be checked during monthly 2nd party reviews.
View Audit 2951
Finding 1675 (2023-001)
Significant Deficiency 2023
Brunswick County
NC
Eligibility Internal Control / Segregation of Duties
Finding 2023-001 ELIGIBILITY - INACCURATE INFORMATION ENTRY Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department will conduct refresher training on reading and reviewing electronic sources. Additionally, the department will conduct ta...
Finding 2023-001 ELIGIBILITY - INACCURATE INFORMATION ENTRY Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department will conduct refresher training on reading and reviewing electronic sources. Additionally, the department will conduct targeted case reads for the next three months to ensure the agency is following policy. " Proposed Completion Date: 1/31/2024
View Audit 2925
Finding 1617 (2023-002)
Significant Deficiency 2023
Epsom Elderly Housing, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Plan: A procedure will be implemented to ensure that the Project changes the Certifier on forms when and where applicable in a timely manner. Anticipated Completion Date: 7/31/2023. Contact: Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer
Plan: A procedure will be implemented to ensure that the Project changes the Certifier on forms when and where applicable in a timely manner. Anticipated Completion Date: 7/31/2023. Contact: Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer
View Audit 2860
Epsom Elderly Housing, Inc.
NH
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Plan: A procedure will be implemented to ensure that all tenant income and expenses are calculated correctly. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer.
Plan: A procedure will be implemented to ensure that all tenant income and expenses are calculated correctly. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer.
View Audit 2860
Finding 1613 (2023-002)
Significant Deficiency 2023
Belmont Elderly Housing, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Plan: A procedure will be implemented to ensure that the Project changes the Certifier on forms when and where applicable in a timely manner. Anticipated Completion Date: 7/31/2023. Contact: Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer
Plan: A procedure will be implemented to ensure that the Project changes the Certifier on forms when and where applicable in a timely manner. Anticipated Completion Date: 7/31/2023. Contact: Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer
View Audit 2858
Belmont Elderly Housing, Inc.
NH
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Plan: A procedure will be implemented to ensure that the gross rent change is put into Real Page One site so that the necessary HUD form HUD-50059-A will be produced and put in the tenant file. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief ...
Plan: A procedure will be implemented to ensure that the gross rent change is put into Real Page One site so that the necessary HUD form HUD-50059-A will be produced and put in the tenant file. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer.
View Audit 2858
Finding 1607 (2023-003)
Significant Deficiency 2023
Universidad Carlos Albizu, Inc.
PR
Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Finding No. 2023-003 Deviation from the University’s purchasing policy Condition Found During our audit procedures on internal controls over the compliance of federal programs of the University, we tested a sample of seven (7) transactions and noted that one (1) of the transactions did not include...
Finding No. 2023-003 Deviation from the University’s purchasing policy Condition Found During our audit procedures on internal controls over the compliance of federal programs of the University, we tested a sample of seven (7) transactions and noted that one (1) of the transactions did not include the required Appendix A. Cause Management believes this to be an isolated case. The particular transaction involved a renovation of a prior year's contract with a known vendor, previously evaluated, and this led to an oversight in not requiring Annex A. Corrective Action Plan Management accepts the finding and considers it an isolated case. Appendix A forms are utilized by PO requestors to provide additional information and details of the transaction to the approver. Nonetheless, controls will be enhanced once the implementation of the Ellucian payable module is completely integrated. In addition, we will retrain personnel on the use of Schedule A, by November 3, 2023.
View Audit 2832
Saint Xavier University
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
2023-001: Improper Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 - Grant Period - Year Ended June 30, 2023 Condition Found: During our Return of Title IV Fund testing, we noted that the University did not...
2023-001: Improper Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 - Grant Period - Year Ended June 30, 2023 Condition Found: During our Return of Title IV Fund testing, we noted that the University did not calculate properly or return Title IV Student Financial Aid in the required time frame for two out of twenty-five students we tested. We consider the untimely returns and incorrect calculations of the Return of Title IV to be an instance of noncompliance to the Special Tests and Provisions Compliance Requirement. This is also a repeat finding reported in Section IV Prior Year Financial Statement and Federal Award findings as 2022-001. Corrective Action Plan Action has already been completed. In both cases, the calculation was complete timely, but there were errors in the calculation. When the errors were identified, both calculations were purged and recalculated and the correct funds were returned. Manager currently reviews all refund calculations to ensure accurate calculations and will continue that practice to ensure compliance. Responsible Person for Corrective Action Plan Susan Swisher, Executive Director Office of Financial Aid. Implementation Date of Corrective Action Plan
View Audit 2826 Questioned Costs: $1
Finding 1585 (2023-002)
Material Weakness 2023
Kearney Public Schools District No. 07
NE
Internal Control / Segregation of Duties
The district will continue to monitor the individual duties of staff. However, the district’s budget will not allow the means to hire sufficient staff to completely correct this finding. This will continue to be an ongoing concern.
The district will continue to monitor the individual duties of staff. However, the district’s budget will not allow the means to hire sufficient staff to completely correct this finding. This will continue to be an ongoing concern.
View Audit 2825
North Greenville University
SC
Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking
Need Analysis Planned Corrective Action: The financial aid staff has reporting available within PowerFAIDS to monitor and check for oversights related to need analysis. The team will review the reports to ensure that they are set up properly to identify such issues created by human error, as well a...
Need Analysis Planned Corrective Action: The financial aid staff has reporting available within PowerFAIDS to monitor and check for oversights related to need analysis. The team will review the reports to ensure that they are set up properly to identify such issues created by human error, as well as ensuring that these reports are being monitored more regularly. The team is also investigating what additional information can be added to the PowerFAIDS student financial aid portal to help students better understand the benefits of accepting a subsidized loan over an unsubsidized loan. Person Responsible for Corrective Action Plan: Cindi Patterson, Director for Financial Aid Anticipated Date of Completion: December 2023
View Audit 2823
Finding 1582 (2023-001)
Significant Deficiency 2023
North Greenville University
SC
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Context: The financial aid staff will continue to take advantage of the training resources provided by the National Association of Student Financial Aid Administrators (NASFAA) to ensure understanding of the newer re...
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Context: The financial aid staff will continue to take advantage of the training resources provided by the National Association of Student Financial Aid Administrators (NASFAA) to ensure understanding of the newer regulations related to R2T4 calculations for modular-based programs. They will also ensure that our internal R2T4 procedure document is accurate and that it is followed as a guide when completing calculations for these programs. And lastly, the team will have two trained aid administrators review R2T4 calculations, specifically for the modular-based programs (online and graduate students), to monitor for accuracy. Person Responsible for Corrective Action Plan: Cindi Patterson, Director for Financial Aid Anticipated Date of Completion: October 2023
View Audit 2823 Questioned Costs: $1
Finding 1391 (2023-002)
Significant Deficiency 2023
Panhandle Cusd #2
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ens...
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ensure that they review each invoice/bill received prior to issuing payment for the invoice/bill and prior to submitting for grant reimbursement. Management’s Response: The District will take the necessary steps to avoid paying and charging invoices to multiple grants. Anticipated Date of Completion: June 30, 2024.
View Audit 2626 Questioned Costs: $1
Ministry in Action Living Center of Lufkin, INC
TX
Internal Control / Segregation of Duties
Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed on ...
Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed on or before the date the audited financial statements for the year ended June 30, 2023 were available to be issued and thus the finding is considered cleared. Contact Person Responsible: Josh Allen, President Completion Date: See UG-IC-4.
View Audit 2605
Lewis-Toran Retirement Community, Inc.
TX
Internal Control / Segregation of Duties
Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed o...
Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed on or before the date the audited financial statements for the year ended June 30, 2023 were available to be issued and thus the finding is considered cleared. Contact Person Responsible: Josh Allen, President Completion Date: See UG-IC-4.
View Audit 2604
Villa De Lucas, Inc.
TX
Internal Control / Segregation of Duties
Villa De Lucas, Inc. HUD Project No.: 114-HD028 CORRECTIVE ACTION PLAN June 30, 2023 Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submit...
Villa De Lucas, Inc. HUD Project No.: 114-HD028 CORRECTIVE ACTION PLAN June 30, 2023 Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed on or before the date the audited financial statements for the year ended June 30, 2023 were available to be issued and thus the finding is considered cleared. Contact Person Responsible: Josh Allen, President Completion Date: See UG-IC-4.
View Audit 2603
Finding 1375 (2023-003)
Material Weakness 2023
McMurry University
TX
Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking
Finding 2023-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 Finding Summary: Late or missing loan disbursement notification: The University was required to give notification of Title IV loan disbursements within 30 days before ...
Finding 2023-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 Finding Summary: Late or missing loan disbursement notification: The University was required to give notification of Title IV loan disbursements within 30 days before or 7 days after the date of a loan disbursement. Thirty-nine students were found with missing or late loan disbursement notifications. Responsible Individuals: Tim Sechrist, Director of Financial Aid Corrective Action Plan: We agree with the auditors’ findings and recommendations. Training will be completed with staff that disburse federal student loans. Additionally, a report has been created to identify students that have not been sent a disbursement notification. This report will be run weekly to ensure students are notified within 7 days of any disbursement. Anticipated Completion Date: December 22, 2023.
View Audit 2584
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