Corrective Action Plans

Finding 399365 (2023-003)

Significant Deficiency 2023

IL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written...

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written report on findings of this review will be submitted to the Auditor's Office by the due date of the submission to the United States Department of the Treasury.

View Audit 307847

Finding 399361 (2023-002)

Material Weakness 2023

Bean's Cafe

AK

Questioned Costs Eligibility Significant Deficiency

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management wi...

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management will also carefully review reporting requirements and ensure that requirements are adhered to. Proposed Completion Date: - Fiscal Year 2024

View Audit 307838

Finding 399360 (2023-001)

Significant Deficiency 2023

Bean's Cafe

AK

Questioned Costs Eligibility Significant Deficiency

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document...

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document their findings, noting whether clients are deemed eligible or not. -If clients are eligible, we will include supporting documentation with their application to validate their eligibility determination Proposed Completion Date: The end of the month

View Audit 307838

Finding 399356 (2023-005)

Significant Deficiency 2023

Franklin General Hospital

IA

Questioned Costs Reporting Significant Deficiency § 200.303

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/...

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will formalize policies and procedures around documenting review and approval for both use of grant funds, and related reporting. Name(s) of the contact person(s) responsible for corrective action: Lee Elbert, CFO Planned completion date for corrective action plan: June 30, 2024

View Audit 307835

Finding 399351 (2023-001)

Significant Deficiency 2023

Regional School Unit No. 55

ME

Special Tests & Provisions Questioned Costs Significant Deficiency

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Peggy McKenzie, Accounting Office Manager Corrective Action: The District has already started the implementation of corrective action and will take the following actions to address finding 2023-01:...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Peggy McKenzie, Accounting Office Manager Corrective Action: The District has already started the implementation of corrective action and will take the following actions to address finding 2023-01: 1) The District has already added the certified payroll requirement elements to all wage rate certifications forms for Federally funded projects. It should be known that the District, through consultation with its attorney, thought it had all the required elements in place. Through this audit process, once becoming aware, the District believes now it will be in full compliance. Anticipated Completion Date: Completion as of submission of the 6/30/23 audit

View Audit 307824

Finding 399339 (2023-002)

Significant Deficiency 2023

Western Maine Community Action, Inc.

ME

Questioned Costs Reporting Significant Deficiency § 200.512

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all ...

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all audit requests submitted in a timely manner during fieldwork. Person(s) Responsible: Chief Financial Officer, Rebecca Gage Timing for Implementation: Effective immediately as of 5/31/2024

View Audit 307817

Finding 399332 (2023-003)

Material Weakness 2023

King Philip Regional School District

MA

Questioned Costs Subrecipient Monitoring Cash Management

The District will utilize DESE's Federal & State Grant Manual document as a guide to ensure compliance with grant management.

View Audit 307806 Questioned Costs: $1

Finding 399330 (2023-004)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.512

Comments on Finding and Recommendations: We concur that our required financial filings were not made timely with HUD. We agree with the auditor’s recommendations. Planned Corrective Action: We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statement...

Comments on Finding and Recommendations: We concur that our required financial filings were not made timely with HUD. We agree with the auditor’s recommendations. Planned Corrective Action: We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 have not been submitted electronically to HUD.

View Audit 307803

Finding 399324 (2023-001)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency

Comments on Finding and Recommendations: We concur that certain internal controls were not in place to ensure that the books and records are maintained in accordance with generally accepted accounting principles throughout the year. This is primarily due to system limitations within the accounting s...

Comments on Finding and Recommendations: We concur that certain internal controls were not in place to ensure that the books and records are maintained in accordance with generally accepted accounting principles throughout the year. This is primarily due to system limitations within the accounting system. We agree with the auditor’s recommendations. Planned Corrective Action: We have recorded all adjusting entries to correct misstatements. We will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward.

View Audit 307803

Finding 399282 (2023-001)

Material Weakness 2023

Fulton County, Illinois

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The...

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O’Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041

View Audit 307800

Finding 399274 (2023-002)

Significant Deficiency 2023

Alamo Community College District

TX

Questioned Costs Eligibility Significant Deficiency § 200.303 § 200.407

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has b...

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has been established to monitor compliance. The Board Policy F.2.4 has also been revised to clarify those expectations. Implementation Date: June 2024 Responsible Persons: Dr. Harold Whitis, District Director of Student Financial Aid

View Audit 307792

Finding 399270 (2023-001)

Significant Deficiency 2023

Alamo Community College District

TX

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

To ensure compliance with the provisions of the Gramm-Leach-Bliley Act (GLBA), specifically the requirement that the District’s written Enterprise Data Governance Standard (EDGS) includes a description of the use of a data inventory that includes how the institution is identifying and managing data,...

To ensure compliance with the provisions of the Gramm-Leach-Bliley Act (GLBA), specifically the requirement that the District’s written Enterprise Data Governance Standard (EDGS) includes a description of the use of a data inventory that includes how the institution is identifying and managing data, personnel, devices, systems and facilities, management has revised the EDGS to specify that a data inventory for each functional system domain shall take place annually under the direction of the Data Owners and the procedures performed and results shall be adequately documented. Implementation Date: August 2024 Responsible Persons: Phong Banh, District Director of Information Technology Services Patrick Vrba, Controller

View Audit 307792

Finding 399216 (2023-002)

Material Weakness 2023

Energetics Technology Center Inc.

MD

Special Tests & Provisions Questioned Costs Material Weakness

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key p...

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key personnel designations within future contracts. Further, a semi-annual review process will be undertaken to review and document ongoing contractual compliance which will include reference to and consideration of key personnel designations.

View Audit 307788

Finding 399214 (2023-001)

Significant Deficiency 2023

Boys & Girls Club of Dundee Township, Inc.

IL

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford...

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford, CEO Management Response: Since the audit, we have evaluated our monitoring procedures to make sure that the review/approval on electronic timecards is done consistently.

View Audit 307783

Finding 399188 (2023-002)

Material Weakness 2023

Wenatchee School District No. 246

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 5...

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 509-663-8161 Corrective action the auditee plans to take in response to the finding: The District will put controls into place to ensure that all PFS students are receiving services in an adequate and timely manner. Anticipated date to complete the corrective action: August 2024, for new school year

View Audit 307755

Finding 399181 (2023-003)

Significant Deficiency 2023

Arc Community Services, INC

WI

Reporting Internal Control / Segregation of Duties

We concur with the recommendation. ARC has made significant enhancements to its accounting team in both experience and depth of knowledge Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023.

View Audit 307747

Finding 399137 (2023-006)

None 2023

City of West Haven, Ct

CT

Questioned Costs Reporting Internal Control / Segregation of Duties

Management agrees with this finding. The City will implement procedures to ensure reports are based upon the City's general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.

View Audit 307732

Finding 399081 (2023-001)

Significant Deficiency 2023

Child and Parent Services, Inc.

IN

Significant Deficiency Internal Control / Segregation of Duties

Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have ta...

Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have taken place. The program will implement training for supervisors by 5/31/2024 to ensure that visit notes are approved within 45 days of the visit date and that a note is added in the system if the review is done after the 30-day lockdown period. Additionally, procedures will be implemented by 5/31/2024 for the Program Director to review a report of home visits lacking supervisor approval each month. The Program Director will follow up with the supervisors to resolve any unapproved visits identified in the monthly report. Member of management responsible for corrective action plan: Chief Financial O􀆯icer

View Audit 307714

Finding 399075 (2023-002)

Significant Deficiency 2023

Wagner College

NY

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligen...

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligently across multiple departments on campus to make these historical corrections. We have identified the various groupings of students that require correction, and have worked through our historical data to update the program begin date (campus level data) to be the first day of the earliest semester for which each student began attending their respective program. We have submitted the listings to the National Student Clearinghouse for revision. We currently have a process in place and are working collaboratively with our information technology system analysts to implement controls to ensure the correct program begin date is used for all future students entering the College. We are currently in the process of reviewing and updating our program level enrollment data. Proposed Completion Date: August 31, 2024

View Audit 307695

Finding 399065 (2023-002)

Material Weakness 2023

Local Area Workforce Development South Central

PR

Questioned Costs Subrecipient Monitoring Material Weakness

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May ...

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May 31, 2023

View Audit 307683

Finding 399044 (2023-007)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Reporting

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399043 (2023-006)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Significant Deficiency

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request ...

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request for Information The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for 12 and 30 day documentation (MA-2230), Financial Resources (MA- 3306). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-005 Finding: 2023-006 IV-D Non-Cooperation Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-007 Finding: 2023-004 The County experienced a ransomware attack in May 2021 which significantly impacted all systems maintained and supported by the County. Electronic supporting documentation and work sheets were lost which impacted the ability to report information to ensure the audit was completed on time. In review of our current status, the administration estimates to complete the FY 24 audit on time by 10/31/24. October 31, 2024 Section III - Federal Award Findings and Questioned Costs The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Medicaid Unwinding Instructions on Case Handling. The County will continue Second Party Reviews and conduct trainings based on findings. Inaccurate Information EntryCorrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399038 (2023-012)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Questioned Costs

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the COVID-19, American Rescue Plan Act funds were not spent in the correct manner. There was a lack of administrative oversight relating to the receipt and expenditure of the ARP HEERF...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the COVID-19, American Rescue Plan Act funds were not spent in the correct manner. There was a lack of administrative oversight relating to the receipt and expenditure of the ARP HEERF III funds. All members of the business department have been made aware of the importance of tracking all funds especially those relating to government grants. The University has determined that any government grants over a certain threshold will be placed in a sperate bank account until it is time for them to be spent. This will eliminate the possible of the funds be misappropriated or comingled with general University funds. Any contracts related to government grants will be filed both electronically and via hard copy. The senior accountant will review any grant contracts to be aware of the purpose of the funds. Any expenditures from federal grants including HEERF will be documented and journaled on the general ledger in accordance with the department and object code expense deemed appropriate. Anticipated Completion Date: June 2024

View Audit 307647

Finding 399037 (2023-011)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Questioned Costs Reporting

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that special reporting required for COVID-19 related, HEERF funds was not completed during fiscal year 2023. Both during and since fiscal year 2023 the business department at the University...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that special reporting required for COVID-19 related, HEERF funds was not completed during fiscal year 2023. Both during and since fiscal year 2023 the business department at the University has experienced higher than usual staffing turnover. During the turnover there was a lack of train and transfer of responsibilities, which resulted in certain regulatory filings not being completed such as the HEERF reporting. Since then the business department has become fully staffed and trained. Processes and procedures relating to various government filings and reporting’s has been documented. The business department is aware of the importance of tracking any HEERF funds received or spent going forward. A schedule has been developed with any all periodic government reporting’s that must be filed. The schedule will be reviewed on an annual basis to determine if any changes are necessary. Anticipated Completion Date: June 2024

View Audit 307647

Finding 399030 (2023-007)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Student Financial Aid Internal Control / Segregation of Duties Questioned Costs

Name of Responsible Individual: Dylan Nowakowski Assistant Director of Financial Aid Corrective Action: For one of two reconciliations tested we were unable to provide documentation that the reconciliation was done. The reconciliation was done, however, there was a server error in the system that c...

Name of Responsible Individual: Dylan Nowakowski Assistant Director of Financial Aid Corrective Action: For one of two reconciliations tested we were unable to provide documentation that the reconciliation was done. The reconciliation was done, however, there was a server error in the system that caused Wheeling to lose some files. Two of the reconciliation files are missing due to this. We have a Financial Aid Office policy that has been established to ensure that reconciliations are made once a month. Since the loss of the backup system, the files are both saved and printed to avoid any more loss of files. During this period, we were using a now-defunct backup system. We have now moved to multiple backup systems and a new storage server. Our storage server is now a virtual machine with a high availability setup where we have 2 large drive systems continually being mirrored. The backup system has 2 servers with large drive systems. We continually alternate file backups each day as needed. As the backups finish, they are moved up to the cloud each time. Also, we have in place a 30-day non-overwrite policy on the files backed up to the cloud. Anticipated Completion Date: July 2022

View Audit 307647

Corrective Action Plans

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