Corrective Action Plans

Finding 366610 (2023-001)

Significant Deficiency 2023

OR

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College review the current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explan...

Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College review the current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Upon discovering that a student’s remaining Pell Grant LEU had not been rolled forward to the next term, it was immediately recalculated and disbursed. The process for calculating Pell is done in batch after each term has ended. Financial aid has added a reminder once per term to verify internally that the process has been run for the previous term, and any students with low LEU get their remaining eligibility rolled forward. If it has not been run, monitoring will continue until it is completed. Name(s) of the contact person(s) responsible for corrective action: Jason Hibbert Planned completion date for corrective action plan: March 22, 2024.

View Audit 289516

Finding 366605 (2023-003)

Significant Deficiency 2023

Board of Education of the City of Peoria

IL

Reporting School Nutrition Programs Significant Deficiency

The District now reviews the work performed by the individual preparing the reports before submission.

View Audit 289482

Finding 366539 (2023-002)

Significant Deficiency 2023

County of Rockbridge, Virginia

VA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accura...

Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accuracy of the invoice and receipt of goods or services. The second step is for the Accounts Payable employee to verify the accuracy of the invoice and approval for payment. The school board will review these processes with staff and the importance of this process.

View Audit 289378

Finding 366487 (2023-001)

Significant Deficiency 2023

Pitt County, North Carolina

NC

Significant Deficiency Internal Control / Segregation of Duties

Corrective Action/Management Response: Department of Social Services supervisors will check employees’ computers two times per month and will add signage reminding employees to lock their computers when they leave their workstations. If a computer is found to be unlocked, then the supervisor will e...

Corrective Action/Management Response: Department of Social Services supervisors will check employees’ computers two times per month and will add signage reminding employees to lock their computers when they leave their workstations. If a computer is found to be unlocked, then the supervisor will educate the employee on the importance of protecting sensitive information. Proposed Completion Date: Immediately

View Audit 16116

Finding 11995 (2023-001)

Significant Deficiency 2023

Knollwood Community Housing Corporation Dba: Menorah West Apts.

MN

Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs

U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager a...

U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met. Name(s) of the contact person(s) responsible for corrective action: Douglas Wyckoff, Controller Planned completion date for corrective action plan: December 14, 2023

View Audit 16077

Finding 11994 (2023-001)

Significant Deficiency 2023

Menorah Plaza Housing Corporation Dba Menorah Plaza Apartments

MN

Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs

U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager a...

U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met. Name(s) of the contact person(s) responsible for corrective action: Douglas Wyckoff, Controller Planned completion date for corrective action plan: December 14, 2023

View Audit 16075

Finding 11978 (2023-003)

None 2023

Delaware Valley University

PA

Special Tests & Provisions Student Financial Aid Allowable Costs / Cost Principles

Name of Responsible Individual: Jane Wang, Controller and Melissa Walsh, Director of Financial Aid Corrective Action: Students are awarded Federal Work Study based on financial need and their indication on the FAFSA that they are interested in Federal Work Study. Sometimes, students indicate they ...

Name of Responsible Individual: Jane Wang, Controller and Melissa Walsh, Director of Financial Aid Corrective Action: Students are awarded Federal Work Study based on financial need and their indication on the FAFSA that they are interested in Federal Work Study. Sometimes, students indicate they are not interested in Federal Work Study but end up pursuing campus employment. In these cases, we have re-allocated some students’ earnings to Federal Work Study if they remained eligible. Beginning with the 2024-2025 school year, all eligible students will be awarded Federal Work Study, regardless of their expressed interest. This will minimize the need to re-allocate funding between campus employment and Federal Work Study funding sources. Additionally, the Payroll department will enhance scrutiny and review within the federal work-study payroll process to ensure timely receipt of supporting documents for re-allocation and rectification of any errors before payroll processing. Anticipated Completion Date: Fall 2024

View Audit 16058

Finding 11977 (2023-002)

None 2023

Delaware Valley University

PA

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

Name of Responsible Individual: Melissa Walsh, Director of Financial Aid Corrective Action: Campus Logic is used to send financial aid award letters to full-time undergraduate students. Part-time and graduate students fill out an institutional application, upon which their financial aid is based. ...

Name of Responsible Individual: Melissa Walsh, Director of Financial Aid Corrective Action: Campus Logic is used to send financial aid award letters to full-time undergraduate students. Part-time and graduate students fill out an institutional application, upon which their financial aid is based. These students have typically been sent an email directing them to view their aid on the Self-Service portal when their application has been reviewed. Through Self-Service, students have the ability to accept or decline their loans. Starting with the 2024-2025 school year, an award letter will be sent from Campus Logic to this population as well. They will no longer be sent an email directing them to Self-Service. Anticipated Completion Date: Fall 2024

View Audit 16058

Finding 11976 (2023-001)

None 2023

Delaware Valley University

PA

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

Name of Responsible Individual: Sarah Tomlinson, Director of Student Accounts Corrective Action: Changing from manually pulling loan disbursement lists from the Ellucian Colleague system using the TFAR report to setting up Communications Management within the Colleague system so that the notificati...

Name of Responsible Individual: Sarah Tomlinson, Director of Student Accounts Corrective Action: Changing from manually pulling loan disbursement lists from the Ellucian Colleague system using the TFAR report to setting up Communications Management within the Colleague system so that the notifications are automatically emailed, and no manual intervention is needed. Working with our Information Technology services. Anticipated Completion Date: Spring 2024

View Audit 16058

Finding 11937 (2023-001)

Material Weakness 2023

Glenwood Community School District

IA

Internal Control / Segregation of Duties

Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. The District continuously reviews internal controls for opportunities to ...

Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. The District continuously reviews internal controls for opportunities to further enhance the internal control environment.

View Audit 15895

Finding 11924 (2023-004)

Material Weakness 2023

Perham Hospital District

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost reven...

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost revenue calculation causing errors in the lost revenue calculation which resulted in key line items being reported incorrectly in the Period 4 HHS Report. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. The HHS report will be corrected on the next required report to HHS, if applicable. Management will enhance internal control procedures around the secondary review of the HHS Report to ensure all key line items are properly supported. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023

View Audit 15889

Finding 11923 (2023-003)

Material Weakness 2023

Perham Hospital District

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.303

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budget...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budgeted net revenues to actual net revenues. The Organization utilized net revenues for part of the calculation and then utilized gross revenues in later quarters. This inconsistency of net and gross revenues caused a miscalculation of the Organization’s total lost revenue. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. Management will enhance internal control procedures around the secondary review of the lost revenue calculation. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023

View Audit 15889

Finding 11919 (2023-001)

Significant Deficiency 2023

Mercer County Housing Associates LLC

PA

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development Mercer County Housing Associates LLC, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Maher Dues...

CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development Mercer County Housing Associates LLC, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: July 1, 2022 - June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No matters were reported FINDINGS— FEDERAL AWARD PROGRAMS AUDITS Finding 2023-001 U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Program ALN Number 14.155 Recommendation: The Company should have internal controls in place to review form HUD-50059 to ensure all documentation used to calculate the tenant rent and housing assistance payment is supported and properly calculated. Action taken: The lease up team gathers all income verification prior to move, once calculated all possible move in files are to be reviewed and approved by the Director of Housing Management. Prior to tenant moving in for accuracy If the Department of Housing and Urban Development has questions regarding this plan, please call Holly Nogay at 724-342-4000. Sincerely yours, Holly Nogay Executive Director Mercer County Housing Authority

View Audit 15874

Finding 11916 (2023-001)

Significant Deficiency 2023

Murphy Elementary School District No. 21

AZ

Special Tests & Provisions Cash Management Reporting § 200.303

Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims...

Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims and verifying meal that counts agree with the supporting documentation. Supporting documentation will be retained in the Business Services Department.

View Audit 15863

Finding 11912 (2023-001)

Significant Deficiency 2023

Zapata County Independent School District

TX

Questioned Costs Special Tests & Provisions Significant Deficiency

The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez...

The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez, Business Manager Proposed Completion Date: August 31,2024

View Audit 15851 Questioned Costs: $1

Finding 11907 (2023-002)

Significant Deficiency 2023

Foundation for Health Leadership and Innovation, Inc.

NC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have...

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have been implemented to include segregation of duties for approval and payment of expenditures with reconciliations performed by separate staff.

View Audit 15830

Finding 11883 (2023-001)

Significant Deficiency 2023

Goodwill of the Olympics & Rainier Region

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications ...

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications of household income performed during the period under audit. • Assistant Program Manager to complete missing recertification paperwork and documents for the recertification of the participant still active in the SCSEP program by 2/29/24. The second participant has since exited the SCSEP program. To complete the missing recertification requires self-disclosure from the participant of the household income. To contact this person in order to update the recertification paperwork, by 3/15/24 we will: • Reach out via phone and email. • Reach out via letter to the last address of record. • Update the recertification based on information received or document actions taken to recertify if contact attempts have failed. • All SCSEP staff to review all remaining SCSEP participant files for required documents and ensure that we are in compliance of SCSEP rules and regulations. Update files if needed. Half of the files will be reviewed by 3/15/24. The other half will be complete by 4/30/24. • Quarterly internal review by Assistant Program Manager of 5 random files of SCSEP participants for file compliance with SCSEP rules and regulations. Conduct through 12/31/24 to ensure program compliance. • Finance Department to schedule Clark Nuber CPAs to conduct a technical training on grant documentation compliance requirements for both Finance and Workforce Development staff. Plan for training to take place prior to 4/30/24.

View Audit 15778

Finding 11878 (2023-004)

Significant Deficiency 2023

Audubon County Memorial Hospital

IA

Reporting Internal Control / Segregation of Duties

Criteria: A properly designed system of internal control over financial reporting includes the preparation of an entity's Schedule of Federal Awards (SEFA) by internal personnel of the entity. Management is responsible for establishing and maintaining internal control over financial reporting and pr...

Criteria: A properly designed system of internal control over financial reporting includes the preparation of an entity's Schedule of Federal Awards (SEFA) by internal personnel of the entity. Management is responsible for establishing and maintaining internal control over financial reporting and procedures related to the fair presentation of the SEFA. Condition: The Hospital does not have an internal control system designed to provide for the preparation of the SEFA being audited. In conjunction with completion of our single audit, we were requested to draft the financial statements and accompanying notes to the financial statements including the SEFA. Planned Corrective Action: Management agrees with the finding. However, management feels that committing the resources necessary to remain current on single audit reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost, but will continue to evaluate on a regular basis. Planned Completion Date: Ongoing Person Responsible: Melinda Alt, CFO

View Audit 15754

Finding 11871 (2023-003)

Significant Deficiency 2023

Nueta Hidatsa Sahnish College

ND

Reporting Internal Control / Segregation of Duties

Contact Person – Stefany Metcalf Planned Corrective Action – We will hire someone into the grant accountant position to prepare the quarterly and annual reports, with the comptroller to review. Completion Date – December 31, 2023

View Audit 15747

Finding 11861 (2023-001)

Significant Deficiency 2023

Town of Manchester, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Education 2023-001 Title | Grants to Local Educational Agencies — Assistance Listing No. 84.010 Description of Finding: It was noted that 2 students had wrong exit codes reported for the annual report card. Recommendation: Town of Manchester, Connecticut puts control procedures ...

U.S. Department of Education 2023-001 Title | Grants to Local Educational Agencies — Assistance Listing No. 84.010 Description of Finding: It was noted that 2 students had wrong exit codes reported for the annual report card. Recommendation: Town of Manchester, Connecticut puts control procedures in place to ensure adequate review process over exit codes reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Process implemented to periodically audit student management system Infinite Campus exit codes compared to PSIS exit codes to ensure accuracy. Name(s) of the contact person(s) responsible for corrective action: Erin Ortega, Chief of Staff; Heather Elsinger-Gates, District PSIS Coordinator and Student Data Specialist. Planned completion date for corrective action plan: New process is currently in place. If the Department of Education has questions regarding this plan, please call Matthew Geary at (860) 647-3441.

View Audit 15726

Finding 11842 (2023-002)

Material Weakness 2023

Chillicothe Isd

TX

Questioned Costs Material Weakness Reporting

Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts....

Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts. Tony Martinez, the District's Superintendent, is responsible for implementing the plan.

View Audit 15666 Questioned Costs: $1

Finding 11827 (2023-001)

Significant Deficiency 2023

City of Brewer

ME

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Management response/corrective action plan: With one of our temporary and newer grants related to multilingual and homeless students, we had missed doing a semi-annual certification for an employee's time working as a tutor under this temporary funding period. We have developed a more detailed chec...

Management response/corrective action plan: With one of our temporary and newer grants related to multilingual and homeless students, we had missed doing a semi-annual certification for an employee's time working as a tutor under this temporary funding period. We have developed a more detailed checklist of all staff who are being paid throughout the year to ensure all federally funded employees have either a semi-annual certification or a Personnel Activity Report on file. We are also seeing considerably less federal funding sources which will reduce the number of employees needing to have time and effort certification.

View Audit 15657

Finding 11808 (2023-001)

Significant Deficiency 2023

Craven County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in plac...

Finding 2023-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Staff will be retrained that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023

View Audit 15644

Finding 11803 (2023-001)

Significant Deficiency 2023

Gahanna-Jefferson Public School District

OH

Cash Management Reporting School Nutrition Programs

Accurate count of student meals

View Audit 15642

Finding 11790 (2023-001)

Material Weakness 2023

Mount Ayr Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement additional controls where possible.

View Audit 15625

Corrective Action Plans

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