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Corrective Action Plans

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Finding 369696 (2023-001)
Material Weakness 2023
United Way of Central Virginia, Inc.
VA
Internal Control / Segregation of Duties Reporting
Management agres with the auditor's recommendation, and the following action will be taken to improve the situation. In conscientious recognition of these challenges, the newly appointed CEO, who assumed leadership in 2023, has undertaken a comprehensive approach to rectify and fortify organizationa...
Management agres with the auditor's recommendation, and the following action will be taken to improve the situation. In conscientious recognition of these challenges, the newly appointed CEO, who assumed leadership in 2023, has undertaken a comprehensive approach to rectify and fortify organizational processes. A structured framework, incorporating checks and balances, has been implemented. This framework mandates monthly reporting directly to the CEO, treasurer, and board. This restructuring aims to fortify our organizational resilience and ensure adherence to best practices. Management reassures our commitment to a progressive and responsible trajectory, leadership is unwaveringly confident that, with the ongoing training initiatives, installation of best practices, and stringent accountability requirements, segregation of duties will be established.
View Audit 291157
Finding 369683 (2023-001)
Significant Deficiency 2023
Cccs Farm Labor Housing Corporation
CO
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstandi...
Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstanding reports. 2. Have initiated a review and update of a ministry-wide master deliverables schedule to ensure compliance with timely filings. 3. Will ensure multiple team members are familiar with and capable of completing the filing.
View Audit 291102
Finding 369679 (2023-008)
Significant Deficiency 2023
Mountainair Public Schools
NM
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
The Administration office will begin monitoring all requisitions and purchase orders to ensure all items are being approved by the individuals as is in the District’s internal control policy. The Business Manager will look into the software program to see if we can do approvals through the online sy...
The Administration office will begin monitoring all requisitions and purchase orders to ensure all items are being approved by the individuals as is in the District’s internal control policy. The Business Manager will look into the software program to see if we can do approvals through the online system. This will prevent any purchases from moving forward in the process since the approval would be a requirement of the software. Timeline to Correct: Fiscal Year 2024. Responsible Party: Peter Nieto, Business Manager.
View Audit 291093
Finding 369678 (2023-001)
Material Weakness 2023
Hudson School District
NH
School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs § 200.303
Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the p...
Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the program fund balance to support the potential renovation that will take place over the summer of 2024 should Warrant Article 6 Renovate the Checkers Kitchen at Alvirne pass. This special warrant article is recommended by both the Hudson School Board and Budget Committee. This is allowable from the NH Department of Education's Office of Nutrition Programs and Services (ONPS). Name of Contact Person and Completion Date: Karen Atherton, Food Service Director Melissa Van Sickle, Finance Director Anticipated completion date: If supply issues are not a factor, December 31, 2024; otherwise, June 30, 2025.
View Audit 291088 Questioned Costs: $1
Finding 369667 (2023-001)
Significant Deficiency 2023
Ray Graham Association for People with Disabilities
IL
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding: 2023-001 Name of Contact Person: Amber Norman, CFO Corrective Action: Upon review of the final monthly voucher the CFO will agree the number of miles used in the calculation back to the original Geotab data that tabulates the eligible miles. Completion Date: September 2022
Finding: 2023-001 Name of Contact Person: Amber Norman, CFO Corrective Action: Upon review of the final monthly voucher the CFO will agree the number of miles used in the calculation back to the original Geotab data that tabulates the eligible miles. Completion Date: September 2022
View Audit 291051
Finding 369663 (2023-001)
Material Weakness 2023
Mountain Community Health Partnership, Inc.
NC
Special Tests & Provisions Questioned Costs Internal Control / Segregation of Duties
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discount for three sliding fee patients tested. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2023-001, proper training will be given to employe...
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discount for three sliding fee patients tested. 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 applications and discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale.
View Audit 291050
Finding 369632 (2023-001)
Significant Deficiency 2023
Wayside House, Inc.
FL
Reporting Internal Control / Segregation of Duties
Management Response: The Organization will continue to strengthen our internal controls by having the employees complete the required Time and Effort certifications monthly or semiannually with further review and approval by the respective Department Heads. The employees will certify their monthly p...
Management Response: The Organization will continue to strengthen our internal controls by having the employees complete the required Time and Effort certifications monthly or semiannually with further review and approval by the respective Department Heads. The employees will certify their monthly personnel activity reports indicating actual time spent working on multiple activities or cost objectives, while employees who worked on a single cost objective will submit semi‐annual Time and Effort certifications reviewed and approved by their Department Heads.
View Audit 291011
Finding 369629 (2023-002)
Significant Deficiency 2023
Drexel Foundation for Educational Excellence, Inc.
IN
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326
INDING 2023-002 – DAVIS-BACON COMPLIANCE – Significant Deficiency Planned corrective action: The School through the education services provider agreement with Entrepreneurial Ventures in Education (EVE) will train operations and business office staff on thecompliance requirements under Davis-Bacon t...
INDING 2023-002 – DAVIS-BACON COMPLIANCE – Significant Deficiency Planned corrective action: The School through the education services provider agreement with Entrepreneurial Ventures in Education (EVE) will train operations and business office staff on thecompliance requirements under Davis-Bacon to ensure construction contracts are entered into with qualified contractors and obtain and retain appropriate certified payroll documenta􀆟on during the construction period. Responsible officers: Carlo Hershberger, Director of Finance and Accounting; Javier Dimas, Vice- President of Operations; Martha Arellano, Procurement Manager and Buyer Estimated completion date: March 15, 2024
View Audit 291003
Finding 369627 (2023-001)
Significant Deficiency 2023
Drexel Foundation for Educational Excellence, Inc.
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.334
FINDING 2023-001 – DOCUMENT RETENTION – Significant Deficiency Planned correcive action: The School through the educational service provider agreement with Entrepreneurial Ventures in Education (EVE) will provide additional training to school staff that are responsible for maintaining records that i...
FINDING 2023-001 – DOCUMENT RETENTION – Significant Deficiency Planned correcive action: The School through the educational service provider agreement with Entrepreneurial Ventures in Education (EVE) will provide additional training to school staff that are responsible for maintaining records that identify the poverty levels of students enrolled. Additionally, EVE shall conduct an internal audit to ensure that documents are being collected and stored appropriately. Responsible officers: Lili Cruz-Gilbes, Regional Director of Compliance and State Reporting Estimated completion date: March 15, 2024
View Audit 291003
St. Thomas University Inc.
FL
Special Tests & Provisions Questioned Costs Procurement, Suspension & Debarment
The Business Office has implemented measures to ensure that Perkins Promissory Notes are identified, stored, and accessible during their repayment and collection period. In addition to the current filing system, the Business Office will utilize management software for ease of access and recording. ...
The Business Office has implemented measures to ensure that Perkins Promissory Notes are identified, stored, and accessible during their repayment and collection period. In addition to the current filing system, the Business Office will utilize management software for ease of access and recording. To ensure that all remaining promissory notes are kept in accordance with Department of Education regulations, the Business Office will: • Record all incoming promissory notes internally and externally. • Promissory notes created prior to 2013 will be made digitally accessible through Perceptive Content, a secure content management system. Access to these promissory notes will only be accessible by parties with authorized access. • Promissory notes created after 2013 will continue to be made available through Heartland ECSI’s third party filing system. ECSI records paid, completed, cancelled, and retired promissory notes that were created after 2013. • In accordance with the Perkins Assignment and Liquidation Guide from the Department of Education (EA ID: General-21-53), all accounts with promissory notes unable to be located will be written off and/or purchased from the Department of Education. The Policy and Procedures manual has been updated to reflect this process. Contact Person: Maribel Smith, Controller
View Audit 291002
St. Thomas University Inc.
FL
Special Tests & Provisions Questioned Costs Student Financial Aid
In June 2023, St. Thomas University transitioned to Paycom, a cloud-based payroll service that offers payroll processing and HR services in a single software, STU utilizes the Time and Attendance module for students Timesheets. All timesheets are electronically saved, in the event an Employee submi...
In June 2023, St. Thomas University transitioned to Paycom, a cloud-based payroll service that offers payroll processing and HR services in a single software, STU utilizes the Time and Attendance module for students Timesheets. All timesheets are electronically saved, in the event an Employee submits a paper time sheet due to a missed time period, the document is scanned and saved in the shared payroll file. Training is being provided for students and supervisors to reduce the need for any paper timesheets. The Policy and Procedures manual has been updated to reflect this process. Contact Person: Neville Bates, Payroll Manager
View Audit 291002
St. Thomas University Inc.
FL
Special Tests & Provisions Questioned Costs Internal Control / Segregation of Duties
The Office of information Technology completed an IT Audit and Penetration Test. Results have been received and OIT and the Office of Communications is planning to complete all recommendations accordingly. This includes: 1. Website vulnerabilities cleanup. (Communications Team) a. Complete by May 1,...
The Office of information Technology completed an IT Audit and Penetration Test. Results have been received and OIT and the Office of Communications is planning to complete all recommendations accordingly. This includes: 1. Website vulnerabilities cleanup. (Communications Team) a. Complete by May 1, 2024 2. Server Patching where applicable (OIT) a. Complete by May 1, 2024 3. Complete recommendations presented by the auditor (OIT and a third party contractor, Forsyte) a. Complete by July 1, 2024 Contact Person: John Honchell, OIT
View Audit 291002
Finding 369618 (2023-001)
Material Weakness 2023
Nutrition Plus Inc.
KS
Internal Control / Segregation of Duties
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
View Audit 291001
Finding 369604 (2023-006)
Significant Deficiency 2023
Arizona Christian University
AZ
Questioned Costs Student Financial Aid Eligibility
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review its procedures related to firsttime borrowers to ensure they are in compliance with the Department of Education's regulations. Explanation of disagreement with audit finding:...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review its procedures related to firsttime borrowers to ensure they are in compliance with the Department of Education's regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We hold all first-time freshman loan funds for 30 days after the start to ensure we are not paying anyone early. Additionally, we will run an entrance term report prior to the start of the semester/term. From this report we can identify all first-time borrowers and tag them in populi. Prior to batching federal funds, the financial aid office will pull a report by said tag and ensure disbursements dates are 30 days from the start of the term/semester. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Joyce Hatch and Kelly Reyes Planned completion date for corrective action plan: November 2023
View Audit 290967
Finding 369599 (2023-005)
Significant Deficiency 2023
Arizona Christian University
AZ
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with ...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have created a Stale check policy & procedure. The financial aid department will work in concert with student accounts and accounts payable to ensure compliance. The process has checkpoints starting at 30, 60 up to 180 days. 60 days before a check reaches 240 days. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Joyce Hatch, Kelly Reyes, Michael Warner, Christy Krahn and Vikki Straw. Planned completion date for corrective action plan: November 2023
View Audit 290967 Questioned Costs: $1
Finding 369594 (2023-004)
Significant Deficiency 2023
Arizona Christian University
AZ
Questioned Costs Eligibility Significant Deficiency
tudent Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University implements policies to review all student award packages at the start of the academic year to ensure no over awards exist. Explanation of disagreement with audit finding: There is no disa...
tudent Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University implements policies to review all student award packages at the start of the academic year to ensure no over awards exist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Department will review all student award packages at the midpoint of each semester to ensure no overawards exist. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Joyce Hatch, and Kelly Reyes Planned completion date for corrective action plan: May 2024
View Audit 290967 Questioned Costs: $1
Finding 369589 (2023-003)
Significant Deficiency 2023
Arizona Christian University
AZ
Questioned Costs Student Financial Aid Reporting
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disa...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are timely reported to 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 an analysis of the auditor's finding, ACU's director of financial aid, AVP of institutional effectiveness, and associate director of institutional research concluded that a misunderstanding of the National Clearinghouse's process for summer enrollment reporting was the cause of the finding. During the summer months of June, July, and August, ACU has been submitting enrollment reports, including withdrawals, only for students enrolled in summer terms. Withdrawals of students enrolled in the spring term were not being reported until after the fall term commenced. To remedy this finding, the Department of Financial Aid (FA) and the Office of Institutional Effectiveness (OIE) has coordinated with the National Student Clearinghouse (NSC) to identify which reporting method would ensure that all withdrawn students are accounted for and reported between the spring and fall terms. It was determined we would send custom files that include all withdrawn students in early June and July. The report will be uploaded through the NSC's secure file upload system at least once between May 30th and August 30th, with no more than 60 days between any two enrollment file submissions. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Jeff Phillips and Eric Tompkins Planned completion date for corrective action plan: May/June 2024
View Audit 290967
Finding 369584 (2023-002)
Significant Deficiency 2023
Arizona Christian University
AZ
Questioned Costs Student Financial Aid Reporting
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit fi...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The incorrect date was for a student who received the Pell Grant. When we batch Pell student awards in COD; and return funds at the same time, this will often cause a shortage in our Pell G5 account. This will delay the disbursement date on the school side. Although COD releases the disbursement, the funds are not available in G5 until days later and in some cases weeks later. The first step is to not process returns and draw downs at the same time. This will ensure the funds are in the Pell G5 acount so disbursment dates will match. The second piece is to audit the disbursement dates at the end of each semester to ensure we match. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Joyce Hatch and Kelly Reyes Planned completion date for corrective action plan: November 2023
View Audit 290967
Finding 369583 (2023-004)
Significant Deficiency 2023
Domestic Violence Crisis Center
ND
Cash Management Internal Control / Segregation of Duties Questioned Costs
Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc. will review their process for allocating expenses to ensure the proper time is being charged to the correct time period. Completion Date: The Center completed this review in July 2023.
Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc. will review their process for allocating expenses to ensure the proper time is being charged to the correct time period. Completion Date: The Center completed this review in July 2023.
View Audit 290966
Finding 369581 (2023-001)
Significant Deficiency 2023
City of Columbia, Missouri
MO
Questioned Costs Reporting Significant Deficiency
The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirement and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting ...
The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirement and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and notify departments of upcoming submission deadlines.
View Audit 290965
Finding 369576 (2023-003)
Significant Deficiency 2023
Arc Knox County
TN
Reporting Internal Control / Segregation of Duties
Accounting responsibilities between accounting staff are being evaluated and will be reassigned to include bank reconciliation responsibilities and any accounting functions regarding recording & reporting of federal awards. All changes in accounting responsibilities will be reassigned and implemente...
Accounting responsibilities between accounting staff are being evaluated and will be reassigned to include bank reconciliation responsibilities and any accounting functions regarding recording & reporting of federal awards. All changes in accounting responsibilities will be reassigned and implemented by the end of fiscal year 2023-2024.
View Audit 290951
Finding 369513 (2023-003)
Material Weakness 2023
Rapid City Club for Boys, Inc.
SD
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
Finding No 2023-003: Heartland Heights Apartments Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization has met with Lloyd Property Management and has been receiving regular financial statements. The Organization will implement a plan to evaluate internal cont...
Finding No 2023-003: Heartland Heights Apartments Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization has met with Lloyd Property Management and has been receiving regular financial statements. The Organization will implement a plan to evaluate internal controls to ensure adequacy and effectiveness. Anticipated Completion Date: Ongoing
View Audit 290783
Finding 369496 (2023-002)
Significant Deficiency 2023
McKenzie Housing Authority
TN
HUD Housing Programs Internal Control / Segregation of Duties
Finding 2023-002 Waiting List for Public Housing: Corrective Action Plan: Beginning February 2024, the waiting list will be printed monthly by staff and retained for a two year period.
Finding 2023-002 Waiting List for Public Housing: Corrective Action Plan: Beginning February 2024, the waiting list will be printed monthly by staff and retained for a two year period.
View Audit 290769
Finding 369493 (2023-001)
Material Weakness 2023
Mineral Point Unified School District
WI
Internal Control / Segregation of Duties
Finding #2023-001 - Limited Segregation of Duties (Prior Year Finding #2022-001) Condition:The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect:Because of the lack of segregation of duties, errors o...
Finding #2023-001 - Limited Segregation of Duties (Prior Year Finding #2022-001) Condition:The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect:Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the bookkeeping department, who records all transactions and performs reconciliations. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct any misstatements on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District's operations. Response:We agree with this finding but due to the size of our District and financial constraints do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board of Education and Administration personnel review monthly treasurer reports, and approve disbursements monthly. Any concerns or questions are addressed throughout the year. Management will review various accounting functions periodically.
View Audit 290755
Finding 369455 (2023-001)
Significant Deficiency 2023
Clinton Township Housing Commission
MI
Questioned Costs Procurement, Suspension & Debarment Eligibility
The Clinton Township Housing Commission Board has been reeducated, by our Fee accountant about the proper use of HUD Funding. The CTHC board understands that HUD funds CANNOT be used in to provide any type of Bonuses to staff and or any of its affiliates. All Commissioners will attend Commissioner’s...
The Clinton Township Housing Commission Board has been reeducated, by our Fee accountant about the proper use of HUD Funding. The CTHC board understands that HUD funds CANNOT be used in to provide any type of Bonuses to staff and or any of its affiliates. All Commissioners will attend Commissioner’s training to insure proper education on their roles and expectations.
View Audit 290651 Questioned Costs: $1
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