Corrective Action Plans

Finding 42369 (2022-001)

Significant Deficiency 2022

OH

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Recommendation: The Organization should have more qualified personnel performing tenant file compliance. It should also have a second person reviewing files for compliance either on a test basis or for all files. Action Taken: In process of correcting documentation, adjusting tenant rent as necessar...

Recommendation: The Organization should have more qualified personnel performing tenant file compliance. It should also have a second person reviewing files for compliance either on a test basis or for all files. Action Taken: In process of correcting documentation, adjusting tenant rent as necessary and claiming repayments due to HUD.

View Audit 38247 Questioned Costs: $1

Finding 42316 (2022-007)

Significant Deficiency 2022

Las Cruces Public School District No. 2

NM

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Views of responsible officials and planned corrective actions: Las Cruces Public Schools (LCPS) uses the NM Graduation Technical Manual to guide expectations and processes for graduation cohort review for all schools. The District currently supports each registrar with live data dashboards to monit...

Views of responsible officials and planned corrective actions: Las Cruces Public Schools (LCPS) uses the NM Graduation Technical Manual to guide expectations and processes for graduation cohort review for all schools. The District currently supports each registrar with live data dashboards to monitor students who have withdrawn across which includes the NM State code. The LCPS Information Operations Department, who over sees STARS collections, meets with all registrars yearly to review the dashboards, review the NM graduation Technical Manual, along with all internal process of where the documentation needs to occur. After findings from the audit, the following will be added to our process. Training: ? The IO Department will continue to train all registrars on a yearly basis using the state?s Graduation Technical Manual. As of December 1, 2022, this training will now be considered mandatory for the school administrator. ? Attendance of the trainings will be documented in our professional development monitoring system-Vector Solutions. Internal Audits: ? Each site?s school administrator, who attended the training, will conduct frequent checks of the students that have withdrawn to ensure proper documentation is being completed using the data dashboards as reference. ? The LCPS Information Operations Department will conduct two internal audits, one in the fall and one in the spring, to ensure compliance of documentation is ongoing and not occurring only at graduation cohort review timeline. The Associate Superintendent of Information Operations will incorporate trainings for all registrars and school administration representative by December 1, 2022. Internal audits will be conducted every September and February of each school year.

View Audit 38633

Finding 42315 (2022-006)

Significant Deficiency 2022

Las Cruces Public School District No. 2

NM

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Significant Deficiency

Views of responsible officials and planned corrective actions: A standard operating procedure (SOP) will be developed with the appropriate departments to ensure contractors are submitting their weekly payrolls to the District for any construction project that is federally funded or assisted in exce...

Views of responsible officials and planned corrective actions: A standard operating procedure (SOP) will be developed with the appropriate departments to ensure contractors are submitting their weekly payrolls to the District for any construction project that is federally funded or assisted in excess of $2,000.00. The Chief Procurement Officer will ensure the corrective action plan is completed by June 30, 2023.

View Audit 38633

Finding 42314 (2022-005)

Significant Deficiency 2022

Las Cruces Public School District No. 2

NM

Internal Control / Segregation of Duties Reporting Significant Deficiency

Views of responsible officials and planned corrective actions: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Ef...

Views of responsible officials and planned corrective actions: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Effort documentation. The Federal Programs Department conducts a review twice a year and will continue to do so with more diligence to detail. When the position is filled, Executive Director of Federal Programs will ensure this individual is properly trained on the reporting procedures and will verify that all reports are completed correctly and in a timely manner before signing. The Executive Director of Federal Programs will ensure the corrective action plan is implemented in the next Biannual Certification period of January 2023.

View Audit 38633

Finding 42289 (2022-001)

Significant Deficiency 2022

Corpus Christi Housing Authority

TX

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: The Authority accepts the finding of eviewed its process for properly managing the Housing Quality Standards policies. This finding reflects a missed process step by the caseworker, and the Authority will put process steps in place for ...

Views of responsible officials and planned corrective action: The Authority accepts the finding of eviewed its process for properly managing the Housing Quality Standards policies. This finding reflects a missed process step by the caseworker, and the Authority will put process steps in place for weekly reviews of all abated units housed in our database by the department supervisor to ensure that housing units are placed in the eligible pool of habitable housing. The corrective process steps will require the department supervisor to extract all abated units weekly and cross reference that report with the updated HQS caseworker has processed the change within 24 hours of the unit passing. Anton Shaw, Vice President of the Housing Choice Voucher Program, is responsible for implementing this corrective action by September 30, 2023 and has since enhanced internal controls immediately, as noted above, to mitigate future exceptions.

View Audit 51712

Finding 42284 (2022-004)

Material Weakness 2022

Lancaster County School District 145

NE

Internal Control / Segregation of Duties School Nutrition Programs

School District No. 55-0145, Waverly, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467...

School District No. 55-0145, Waverly, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2021 through August 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. 2022-002 Deposit Risk Recommendation: Obtain adequate pledged securities from the financial institution. Action Taken: District personnel will contact the bank about getting additional coverage. 2022-003 Disbursements in Excess of Budget Recommendation: Either not approve disbursements over budgeted amounts or amend the budget if extra disbursements are needed. Action Taken: The District will monitor funds closer and either not approve disbursements over budgeted amounts or amend the budget if needed in the future. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2022-004 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call Mikal Shalikow at (402) 786-2321.

View Audit 50782

Finding 42276 (2022-001)

Significant Deficiency 2022

Neches Independent School District

TX

Internal Control / Segregation of Duties

2022-01 - Segregation of Duties District management and the board will continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely m...

2022-01 - Segregation of Duties District management and the board will continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner.

View Audit 45667

Finding 42269 (2022-003)

Material Weakness 2022

University of Puerto Rico

PR

Reporting Internal Control / Segregation of Duties

Management?s Response The UPR concurs with this finding. On May 6, 2022, UPR-Aguadilla tried to submit the annual report but the Department of Education platform kept showing some errors. Aguadilla asked for feedback on HEERF.AnnualReport@ed.gov and received a manual with instructions to resolve...

Management?s Response The UPR concurs with this finding. On May 6, 2022, UPR-Aguadilla tried to submit the annual report but the Department of Education platform kept showing some errors. Aguadilla asked for feedback on HEERF.AnnualReport@ed.gov and received a manual with instructions to resolve errors. The report was submitted on May 9, 2022. To prevent this issue, on March 8, 2022, the Finance Office at Central Administration sent an e-mail to institutional units reminding them that the annual report as of December 31, 2022 must be submitted on or before March 24, 2022. Responsible Person or Office: Finance Office at Central Administrations and Institutional Units. Timeline: 2024

View Audit 41413

Finding 42268 (2022-004)

Material Weakness 2022

University of Puerto Rico

PR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management Response: The UPR concurs with this finding. The UPR received these funds through the Puerto Rico Central Government. The Puerto Rico Fiscal Agency and Financial Advisory Authority required UPR to submit a report every first and third Friday of every month to inform the total accumulat...

Management Response: The UPR concurs with this finding. The UPR received these funds through the Puerto Rico Central Government. The Puerto Rico Fiscal Agency and Financial Advisory Authority required UPR to submit a report every first and third Friday of every month to inform the total accumulated expenses. If the new report did not have changes from the previous report our Institution was required to just send an email saying ?No changes from the previous report? and no additional report had to be submitted. ? For the 04/01/22 exception, the report was sent on 04/08/22, but there were no changes from the prior report submitted ? For the 05/20/22 exception, the employee in charge of this task was on vacation. We will designate another employee to ensure compliance with the reporting deadlines. Thus, we will have two employees verifying that the reports are ready to submit on time and one of them can substitute the other one when he is on vacation. Responsible Person or Office: Finance Office at Central Administration. Timeline: 2024

View Audit 41413

Finding 42264 (2022-002)

Material Weakness 2022

University of Puerto Rico

PR

Student Financial Aid Eligibility Reporting

Management?s Response The UPR concurs with this finding. To address the situation and take corrective actions, a meeting was held at the Vice Presidency for Academic Affairs and Research on March 15, 2023 with registrars of the eleven (11) units of the UPR System. The following actions were...

Management?s Response The UPR concurs with this finding. To address the situation and take corrective actions, a meeting was held at the Vice Presidency for Academic Affairs and Research on March 15, 2023 with registrars of the eleven (11) units of the UPR System. The following actions were proposed as corrective actions: ? Registrars were instructed to attend a Federal Student Aid workshop on March 28, 2023, on Loan Servicing, Enrollment Reporting, and the National Student Loan System. ? Professors will be oriented on the importance of taking and reporting attendance timely. ? All campuses must use the NEXT System (student data platform developed internally) to report partial and total withdrawals, as well as the attendance report. (We noted that the units that are using NEXT System did not have findings). For the five students of RUM and RCM the UPR was unable to provide information from NSLDS; the search on the website displayed ?Search returned 0 students. No matching students records found?. On December 9, 2022 RUM contacted NSLDS Customer Service Center by e-mail. They later received an e-mail informing the case was closed without further explanations. Also, NSLDS issued electronic announcements confirming problems with the implementation of their new website. On the other hand, RUM was able to provide evidence to auditors that they reported the status change of all students to the Clearing House on time. Responsible Person or Office: Executive Vice President for Academic Affairs and Research. Timeline: June 2024

View Audit 41413

Finding 42263 (2022-003)

Significant Deficiency 2022

City of Burbank

CA

Questioned Costs Reporting Significant Deficiency

Views of responsible officials and planned corrective actions: We agree with the auditor?s findings and recognize that some customers did received funding beyond the June 15, 2021 deadline. BWP calculated the daily average arrears for each customer with 60 plus days arrears during the program pand...

Views of responsible officials and planned corrective actions: We agree with the auditor?s findings and recognize that some customers did received funding beyond the June 15, 2021 deadline. BWP calculated the daily average arrears for each customer with 60 plus days arrears during the program pandemic period and cross referenced it with the actual past due balances as of June 15, 2021 to ensure no arrears prior to March 4, 2020 were included. Prior to the pandemic, BWP did not have sufficient arrearage data to easily calculate the credits, hence BWP relied on a data search methodology that estimated qualified customer balances to apply funds. Since the pandemic, BWP has changed its reporting on customer arrearages. BWP will run a daily aging report that will be used to calculate customer arrearages incurred during a specific period. Before credits are authorized, BWP Customer Service will manually spot-check the data set to verify accuracy. With regards to review of Federal grants awarded, BWP holds a monthly meeting with key personnel and an outside grants administrator to get status updates of pursued and/or awarded grants, including any federally funded grants. The Financial Accounting Manager-BWP and Principal Utility Accounting Analyst now attend this meeting. The Principal Utility Accounting Analyst will be responsible for timely communication of all key Federal grants data to City Finance and will prepare an annual schedule for all grant funding received/spent through the general ledger. In addition, BWP?s Legislative Analyst and BWP Finance staff will cross check records to timely reconcile grant reporting/activity.

View Audit 48309 Questioned Costs: $1

Finding 42253 (2022-001)

Material Weakness 2022

La Plata County Colorado

CO

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness

Finding 2022-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: 10/31/2023 Corrective Action Plan: The County agrees with the auditor?s recommendation to improve its internal con...

Finding 2022-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: 10/31/2023 Corrective Action Plan: The County agrees with the auditor?s recommendation to improve its internal controls related to federal grant reporting requirements and has implemented a process that ensures federal expenditure accounting and reports are prepared by the Grants Analyst and then reviewed and approved by the Deputy Director of Finance or Director of Finance to provide oversight and detect and correct errors before reports are submitted

View Audit 45008

Finding 42249 (2022-002)

Significant Deficiency 2022

Laurens County Commission on Alcohol Drug Abuse Dba Gateway Counseling

SC

Questioned Costs Reporting Internal Control / Segregation of Duties

THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE CENTER TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.

View Audit 45006 Questioned Costs: $1

Finding 42239 (2022-002)

Significant Deficiency 2022

Williamson County Special Education District

IL

Material Weakness Reporting Significant Deficiency

No plan of action - Not practical due to staff size and finances.

View Audit 38762

Finding 42238 (2022-001)

Significant Deficiency 2022

Williamson County Special Education District

IL

Internal Control / Segregation of Duties Material Weakness Reporting

No plan of action - Not practical due to staff size and finances.

View Audit 38762

Finding 42224 (2022-002)

Material Weakness 2022

City and County of Broomfield

CO

Reporting Internal Control / Segregation of Duties § 200.100 § 200.510

Inaccurate Schedule of Expenditures of Federal Awards (The SEFA) Personnel Responsible for Corrective Action: Roxy Custer, Accounting Manager Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to continue working and strengthen i...

Inaccurate Schedule of Expenditures of Federal Awards (The SEFA) Personnel Responsible for Corrective Action: Roxy Custer, Accounting Manager Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to continue working and strengthen internal controls by implementing additional training and oversight of personnel to ensure the Schedule of Expenditures of Federal Awards (SEFA) accurately reflects federal expenditures for the fiscal year. Staff will continue to map the respective Assistance Listing Number (ALN) numbers to align with the corresponding project codes within the financial system. The Accounting division will ensure that employees responsible for preparing and reviewing the SEFA receive additional training and oversight so they understand the reporting requirements outlined in the Uniform Guidance.

View Audit 46352

Finding 42222 (2022-003)

Material Weakness 2022

City and County of Broomfield

CO

Subrecipient Monitoring Eligibility Material Weakness

Internal Control Over Compliance Personnel Responsible for Corrective Action: Venita Dye, Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to establish and follow a documented internal control process over the review of eligibi...

Internal Control Over Compliance Personnel Responsible for Corrective Action: Venita Dye, Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to establish and follow a documented internal control process over the review of eligibility determinations. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document, in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 46352

Finding 42221 (2022-001)

Material Weakness 2022

Village of Clemmons

NC

Material Weakness Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2022 ?001 Segregation of Duties Name of contact person: Ann Stroud, Finance Officer Corrective Action: The duties are separated a much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statements are not mis...

MATERIAL WEAKNESS 2022 ?001 Segregation of Duties Name of contact person: Ann Stroud, Finance Officer Corrective Action: The duties are separated a much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statements are not misstated. At this time, it would be cost prohibitive to add personnel just for segregation of duties. The Village recognizes that reasonable assurance takes into consideration that the cost of internal control should not exceed the benefits. The manager or designated alternate is control for most of the finance functions such as review of accounts payable and bank statements. The Mayor or Mayor Pro Tem manually signs checks, so there is a second review before the checks are mailed. The Clerk mails the payable checks. The clerk the deposits and deposits with bank and the Finance Officer records. Purchase card transactions for public works is entered by senior administrative assistant. The Council receives check register, cash balances and revenue and expenditure review on a monthly basis. The Village continues to review possible segregation of duties, if personnel expertise allows. Proposed Completion Date: The Village has implemented the segregation of duties as much as possible without hiring additional personnel that is cost prohibitive at the moment. We have implemented review procedures with management that we believe would prevent any material misstatements of the financial statements. Since the manager is the designated control for finance functions, there is an alternate designated by the Manager.

View Audit 46349

Finding 42205 (2022-004)

Significant Deficiency 2022

School District of Shiocton

WI

Reporting Internal Control / Segregation of Duties

2021-004 Financial Reporting for Federal and State Awards The District will attempt to prepare the schedules of expenditures of federal and state awards in the future. Anticipated Corrective Action Plan Completion Date: O...

2021-004 Financial Reporting for Federal and State Awards The District will attempt to prepare the schedules of expenditures of federal and state awards in the future. Anticipated Corrective Action Plan Completion Date: Ongoing.

View Audit 38592

Finding 42202 (2022-001)

Significant Deficiency 2022

School District of Shiocton

WI

Internal Control / Segregation of Duties

2021-001 Lack of Adequate Segregation of Duties The District has evaluated the cost/benefit of hiring additional support staff to achieve proper segregation of duties and has determined that it is not practical due ...

2021-001 Lack of Adequate Segregation of Duties The District has evaluated the cost/benefit of hiring additional support staff to achieve proper segregation of duties and has determined that it is not practical due to budget constraints. Anticipated Corrective Action Plan Completion Date: Ongoing.

View Audit 38592

Finding 42196 (2022-001)

Significant Deficiency 2022

City of Andover

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN August 30, 2023 U.S. Department of Treasury City of Andover respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and Company 55 5th Street E #1400 St. Paul, MN 55101 Audi...

CORRECTIVE ACTION PLAN August 30, 2023 U.S. Department of Treasury City of Andover respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and Company 55 5th Street E #1400 St. Paul, MN 55101 Audit period: January 1, 2022 - December 31, 2022 The finding from the December 31, 2022, schedule of findings and questioned costs are discussed below. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Treasury 2021-001: Significant Deficiency in Internal Controls over Compliance and Noncompliance with Reporting Requirements; U.S. Department of Treasury; COVID-19 Coronavirus State and Local Fiscal Recovery Funds-Assistance Listing No. 21.027; Grant period- Year ended December 31, 2022. Questioned Costs: 0 Recommendation: The City to continue its efforts to review the accuracy of its ARPA reporting before submission. Action Taken: The annual ARPA report will be reviewed by additional staff for accuracy prior to submission. This will be completed by the next submission date, which is April 30, 2024. If the U.S. Department of Treasury has questions regarding this plan, please call Lee Brezinka, Finance Manager at 763-767-5115. Sincerely yours, Lee Brezinka, Finance Manager City of Andover MN

View Audit 38401

Finding 42188 (2022-004)

Significant Deficiency 2022

Niobrara County School District No. 1

WY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

To Whom It May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2022 issued by Leo Riley & Co. This letter addresses the following compliance findings: 2022-001 Separation of Duties The District will brief ...

To Whom It May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2022 issued by Leo Riley & Co. This letter addresses the following compliance findings: 2022-001 Separation of Duties The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees. 2022-002 Budget Noncompliance The District is aware that the budget was exceeded and will implement procedures to monitor and amend the budget in accordance with Wyoming State Statute. 2022-003 Deposit Collateralization The District will monitor its deposits more carefully and transfer any excess funds to the WGIF. Sincerely, Katie Caffee Business Manager

View Audit 40027

Finding 42184 (2022-002)

Material Weakness 2022

Martin County

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Michael Forstner, Auditor/Treasurer Corrective Action Planned: Implement procedures to ensure federal program reports...

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Michael Forstner, Auditor/Treasurer Corrective Action Planned: Implement procedures to ensure federal program reports are completed accurately including consulting reporting instructions provided by grantor agencies and contacting the grantor agencies for assistance when necessary. Anticipated Completion Date: December 1, 2023

View Audit 39433

Finding 42168 (2022-004)

None 2022

Statewide Bay Landing, Inc.

RI

HUD Housing Programs Internal Control / Segregation of Duties

The current management agent will request that the prior management agent provide sufficient documentation for the second withdrawal and will transfer the $6,309 excess funds withdrawn to the replacement reserve account.

View Audit 39062

Finding 42165 (2022-009)

None 2022

Statewide Bay Landing, Inc.

RI

HUD Housing Programs Internal Control / Segregation of Duties

The current management agent will make every effort to refund tenant security deposits in a timely manner.

View Audit 39062

Corrective Action Plans

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