Corrective Action Plans

Finding 47441 (2022-003)

Material Weakness 2022

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include t...

FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. This will provide more internal controls. Anticipated Completion Date: 07/01/2023.

View Audit 53344

Finding 47434 (2022-004)

Material Weakness 2022

Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School

AZ

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timefra...

Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.

View Audit 53762

Finding 47431 (2022-001)

Significant Deficiency 2022

Advocacy Center for Crime Victims and Children

TX

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to ...

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. PERSON RESPONSIBLE FOR CORRECTION ACTION: Aleigh Ascherl, Executive Director CORRECTIVE ACTION PLANNED: The Center has implemented controls and taken steps to ensure a secondary review is in place. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 53761

Finding 47430 (2022-002)

Significant Deficiency 2022

Network Housing '96 INC

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 53084

Finding 47428 (2022-001)

Significant Deficiency 2022

Fremont County Association of Governments

WY

Internal Control / Segregation of Duties

CORRECTIVE ACTION ITEM 2022-001: SEGREGATION OF DUTIES Classes of financial transactions have been segregated to the extent possible among the existing employees. However, because of the limited number of employees involved in the accounting and bookkeeping functions, a corrective action plan to...

CORRECTIVE ACTION ITEM 2022-001: SEGREGATION OF DUTIES Classes of financial transactions have been segregated to the extent possible among the existing employees. However, because of the limited number of employees involved in the accounting and bookkeeping functions, a corrective action plan to remedy the lack of segregation of duties is not cost justified. Rather, each level of management, the Board of Directors and Administrator, are aware of the concept of "segregation of duties" and are also aware of potential problems that may occur when accounting and bookkeeping duties cannot be segregated. Because there is awareness, each level of management is charged with the responsibility to follow-up on any circumstances or transactions that they perceive to be unusual. Contact person: Gary Michaud Anticipated completion date: Unknown

View Audit 53760

Finding 47415 (2022-001)

Material Weakness 2022

Northport School District No. 211

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Northport School District will follow the corrective action to ensure that adequate internal controls are followed. Northport School District will make sure that a formal contract is written up and the entire Federal Prevailing Wage clause is included in the contract. Northport School District w...

Northport School District will follow the corrective action to ensure that adequate internal controls are followed. Northport School District will make sure that a formal contract is written up and the entire Federal Prevailing Wage clause is included in the contract. Northport School District will rely on a Project Manager who is responsible for collecting weekly certified payroll reports from contractors and subcontractors for each week in which work was performed. Northport School District will monitor the Project Manager to ensure all weekly certified payrolls are being collected. Northport School District will make every effort to ensure that correct procedures are followed.

View Audit 53523

Finding 47412 (2022-004)

Significant Deficiency 2022

McNary Elementary School District No. 23

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $7...

During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $750,000 for the fiscal year ending June 30, 2023, then the District will enter into an engagement to have a single audit completed by the required due date.

View Audit 52089

Finding 47411 (2022-003)

Material Weakness 2022

McNary Elementary School District No. 23

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source ...

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source documentation is retained to support all transactions.

View Audit 52089

Finding 47410 (2022-002)

Material Weakness 2022

McNary Elementary School District No. 23

AZ

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

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source ...

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source documentation is retained to support all transactions.

View Audit 52089

Finding 47398 (2022-005)

Material Weakness 2022

Endless Mountains Transportation Authority

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

Material Weakness ? Management Override of Controls The former Executive Director of River Valley Transit Authority, the managing agency of Endless Mountains Transportation Authority, was relieved of his duties in November 2022. The new administration has created a procurement department that is re...

Material Weakness ? Management Override of Controls The former Executive Director of River Valley Transit Authority, the managing agency of Endless Mountains Transportation Authority, was relieved of his duties in November 2022. The new administration has created a procurement department that is responsible for the review of any and all purchases made by departments as well as bidding requirements. The Procurement Manager is responsible for ensuring that all procurement guidelines are being followed prior to entering into any contract. All necessary procurement information is attached to invoices prior the invoice being processed. The board is required to approve any procurement that meets the municipal authority bidding guidelines.

View Audit 49743

Finding 47397 (2022-004)

Material Weakness 2022

Endless Mountains Transportation Authority

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

Material Weakness ? Segregation of Duties During the course of the FY22 fiscal year, the segregation of duties weakness had been mitigated with the hiring of a Comptroller at River Valley Transit Authority, the managing entity for Endless Mountains Transportation Authority. During the course of the...

Material Weakness ? Segregation of Duties During the course of the FY22 fiscal year, the segregation of duties weakness had been mitigated with the hiring of a Comptroller at River Valley Transit Authority, the managing entity for Endless Mountains Transportation Authority. During the course of the year, that position became vacant resulting in a segregation of duties issues. Endless Mountains Transportation Authority is hiring a Fiscal Technician for the input of invoices. The invoices will be approved by department heads. The Fiscal Officer at River Valley Transit Authority will be responsible for cutting the checks which are housed at River Valley Transit Authority. Both the Chief Finance Officer and the Executive Director review and approve the check register prior to any checks being released. In addition to the aforementioned, River Valley Transit Authority is in the process of hiring a Comptroller that will be responsible for reviewing invoice statements.

View Audit 49743

Finding 47391 (2022-002)

Material Weakness 2022

Arizona Center for Disability Law

AZ

Cash Management Internal Control / Segregation of Duties

Finding 2022-002 Internal Controls over Major Programs Name of Contact: Karena A. Fuller, Director of Administration & Finance J.J. Rico, Chief Executive Officer Corrective Action: The Director of Administration and Finance and the administrative and finance assistant attended the NDRN conference fo...

Finding 2022-002 Internal Controls over Major Programs Name of Contact: Karena A. Fuller, Director of Administration & Finance J.J. Rico, Chief Executive Officer Corrective Action: The Director of Administration and Finance and the administrative and finance assistant attended the NDRN conference for fiscal staff. The conference educates fiscal staff on allocations, NOAs, and other fiscal and operation related topics from the Federal Award funders. During FY23, ACDL reduced the reimbursement requests and used amounts overdrawn in prior fiscal years to cover expenses. Anticipated Completion Date: 12/31/2023, ACDL is dedicated to thorough training of finance staff and reviewing finance policies to ensure the processes and procedures are being adhered to and are in accordance with the expectations of the funders.

View Audit 48991

Finding 47390 (2022-001)

Significant Deficiency 2022

Family Involvement Center, Inc.

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

U.S. Department of Health and Human Services Family Involvement Center, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discuss...

U.S. Department of Health and Human Services Family Involvement Center, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-001 Children?s Health Insurance Program ? Assistance Listing No. 93.767 Recommendation: Management should improve internal control monitoring activities over reporting requirements by establishing a log of all required reports with deadlines and sign offs responsible parties. This log should be regularly reviewed by management to ensure completely and timely report submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The reporting requirement deadlines were missed due to changes in personnel and vacancies in both program and financial work areas. Action taken in response to finding: A review of the Financial Policies & Procedures clearly outline responsibilities related to this finding. Review of the Financial Policies and Procedures will be conducted by the Finance Director to the grant program/operation staff and finance staff. The Executive Director will carefully review each award and contract to ensure compliance through delegation to the Finance Director and establish a log and calendar for monitoring. Name(s) of the contact person(s) responsible for corrective action: Kathy Kelley, Finance Director Planned completion date for corrective action plan: Aug 16, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Kathy Kelley at 602.412.4090

View Audit 48466

Finding 47379 (2022-002)

Significant Deficiency 2022

Carlsbad Municipal School District

NM

School Nutrition Programs Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.430

Auditors? Recommendation: The auditor recommends that the District implement controls for documenting and retaining information to indicate the District follows the requirements over 2 CFR section 200.430(i). Action Taken: The district will expand the internal controls over the timekeeping and payro...

Auditors? Recommendation: The auditor recommends that the District implement controls for documenting and retaining information to indicate the District follows the requirements over 2 CFR section 200.430(i). Action Taken: The district will expand the internal controls over the timekeeping and payroll processes by requiring all employee pay applications for the Child Nutrition program be reviewed and approved by the Human Resources Department. A schedule of Pay Rates will be created and submitted to the Board of Education for formal approval, along with the other Salary Schedules approved with the annual budget. In addition, the district is moving to an electronic timekeeping system that will eliminate the use of paper timesheets that must be manually processed for payroll purposes. All Board approved pay rates will be programmed into the electronic timekeeping system so that the need for manual pay rate entry and gross pay calculations will be eliminated. Due Date for Completion: July 1, 2023 Responsible Party: Lisa Rhoades, Food Service Manager Lisa Robinson, Assistant Superintended for Talen Acquisition, and Laura Garcia, Chief Financial Officer

View Audit 40907

Finding 47375 (2022-002)

Significant Deficiency 2022

The Geneva Foundation

WA

Special Tests & Provisions Subrecipient Monitoring Reporting

Finding 2022-002 : Significant deficiency in internal control over compliance for special tests and provisions. Contact Person(s): Matthew Rueckert, Chief Operating Officer and Ana Trujillo, Director, Finance and Accounting. Corrective action planned: Geneva management concurs with the recommendatio...

Finding 2022-002 : Significant deficiency in internal control over compliance for special tests and provisions. Contact Person(s): Matthew Rueckert, Chief Operating Officer and Ana Trujillo, Director, Finance and Accounting. Corrective action planned: Geneva management concurs with the recommendations. The Finance Office will review procedures and re-train staff to ensure monitoring of level of effort (LOE) for key personnel is reviewed monthly. Management believes that review of financial and LOE reporting are clearly defined, documented, and in compliance with accounting principles generally accepted in the United States of America and sponsor requirements; however, management will seek to strengthen the documentation, training, and communications between Finance and the Office of Award Management. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Anticipated completion date August 31, 2023

View Audit 40905

Finding 47369 (2022-001)

Material Weakness 2022

Community of Peace Academy Charter School No. 4015

MN

Allowable Costs / Cost Principles Material Weakness Reporting

COVID-19 EDUCATION STABILIZATION FUND 84.425c, 84.425D, 84.425W, 84.425U Recommendation: Recommendation: We recommend the School review its controls and procedures over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Explanation of disagreement with au...

COVID-19 EDUCATION STABILIZATION FUND 84.425c, 84.425D, 84.425W, 84.425U Recommendation: Recommendation: We recommend the School review its controls and procedures over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The school will review it?s controls and procedures over charging cost to federal programs to ensure no costs are charged to multiple federal programs. The school will coordinate these efforts with the grant manager for the school. Name(s) of the contact person(s) responsible for corrective action: Tim McGowan, Executive Director Planned completion date for corrective action plan: June 30, 2023

View Audit 52935

Finding 47355 (2022-002)

Material Weakness 2022

Ottumwa Community School District

IA

Reporting Internal Control / Segregation of Duties

Procedures will be developed to ensure that all transactions for both revenues and expenditures are properly included in the financial statements.

View Audit 51578

Finding 47351 (2022-001)

None 2022

County of Del Norte

CA

School Nutrition Programs Cash Management Reporting

COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement...

COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement as it relates to the National School Lunch Program. The County (Probation Department) is required to submit for reimbursement within 60 days following the last day of the month covered by the claim. Unfortunately due to staffing issues the Probation Department had to submit a late billing in June. This was the only billing that was past the 60 day required billing timeframe. Fortunately, this was the first and only time this has happened with this program. This delayed billing did not have any financial impact on the reimbursed amounts. The County Auditor-Controller has reached out to the Probation Department to discuss the cause of this delayed billing. If the Probation Department faces decreased staffing to the point they are delayed on program billings in the future the Auditor-Controller will assist as needed. Anticipated Completion date This corrective action plan has already been put in place. Responsible party Ultimately the County as an entity is responsible for all program activities but his particular program is 100% managed by the County Probation Department both fiscally and programmatically.

View Audit 51575

Finding 47339 (2022-004)

Significant Deficiency 2022

Peralta Community College District

CA

Questioned Costs Student Financial Aid Significant Deficiency

The district has entered into a contract with Huron Consulting Group to address the internal controls pertaining to returning funds and reissuing funds back to students. District Finance has been working closely with each College to return funds to the Department of Education. Queries have been crea...

The district has entered into a contract with Huron Consulting Group to address the internal controls pertaining to returning funds and reissuing funds back to students. District Finance has been working closely with each College to return funds to the Department of Education. Queries have been created to identify returned checks which will be monitored on a regular basis to reverse financial aid disbursements and re-report changes to COD. Planned completion date for corrective action plan: March 31, 2023.

View Audit 51569 Questioned Costs: $1

Finding 47338 (2022-003)

Significant Deficiency 2022

Peralta Community College District

CA

Student Financial Aid Reporting Significant Deficiency

The District Administration & Records will perform a study of the current business processes to identify data discrepancies. The District will engage the Clearinghouse and review the applicable reporting procedures with the financial aid offices to ensure sound internal controls over reporting and u...

The District Administration & Records will perform a study of the current business processes to identify data discrepancies. The District will engage the Clearinghouse and review the applicable reporting procedures with the financial aid offices to ensure sound internal controls over reporting and updating of NSLDS enrollment data. Planned completion date for corrective action plan: June 30, 2023.

View Audit 51569

Finding 47337 (2022-002)

Significant Deficiency 2022

Peralta Community College District

CA

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

The district has entered into a contract with Huron Consulting Group to address internal controls pertaining to reconciliation of Title IV funds, R2T4 processing, award packaging and verification. Huron has created more robust packaging and disbursement rules to ensure only eligible students are awa...

The district has entered into a contract with Huron Consulting Group to address internal controls pertaining to reconciliation of Title IV funds, R2T4 processing, award packaging and verification. Huron has created more robust packaging and disbursement rules to ensure only eligible students are awarded and paid. Additionally, the district has created business processes and procedures to improve internal controls over federal awards. While the cutoff date for the audit was missed for the 2021-2022 school year, corrective actions have been taken to ensure the reconciliation of Title IV funds and secondary reviews have been completed and are currently underway for 2022-2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned completion date for corrective action plan: June 30, 2023.

View Audit 51569

Finding 47333 (2022-001)

Significant Deficiency 2022

Middle Country Central School District

NY

Eligibility Significant Deficiency Internal Control / Segregation of Duties

We are in receipt of the Federal Single Audit Report from our external auditors, R.S. Abrams & Company, LLP. I am pleased to report that they found no material weaknesses in our internal controls but have included the following recommendation under Federal Awards (Finding #2022-001). The response an...

We are in receipt of the Federal Single Audit Report from our external auditors, R.S. Abrams & Company, LLP. I am pleased to report that they found no material weaknesses in our internal controls but have included the following recommendation under Federal Awards (Finding #2022-001). The response and implementation date to the finding is discussed below. In addition, the status of the prior year's findings are provided as well. Finding #2022-001 - According to 34 CFR Section 300.203, and the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (I) the eligibility standard using budgeted amounts and (2) the compliance standard using prior year's expenditures. Recommendation: We recommend the District develop a system of internal control to have the maintenance of effort calculator reviewed and approved with all supporting documentation by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District Response: The Business office has made the revisions to the Maintenance of Effort calculator which was resubmitted and approved. Moving forward, the Maintenance of Effort calculator will be reviewed and approved by Beth Rella, the Assistant Superintendent for Business. In addition, the District has established templates to be used for the back-up needed for the Maintenance of Effort calculator. This recommendation is considered implemented as of March 3rd, 2023.

View Audit 48856

Finding 47326 (2022-002)

Significant Deficiency 2022

Barstow Community College District

CA

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

View of Responsible Officials and Corrective Action Plan The District will implement processes to ensure that student withdrawal dates match what is reported to NSLDS, that enrollment status matches and is reported accurately.

View Audit 47210

Finding 47325 (2022-001)

Significant Deficiency 2022

Barstow Community College District

CA

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

View of Responsible Officials and Corrective Action Plan The District will implement procedures to ensure that the student withdrawal calculations are performed accurately and occur within 45 days from the end of the academic period.

View Audit 47210

Finding 47316 (2022-001)

None 2022

No/aids Task Force D/b/a Crescentcare

LA

Allowable Costs / Cost Principles Cash Management Material Weakness

2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible fo...

2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible for corrective action: Annette LeBlanc, CFO

View Audit 46612

Corrective Action Plans

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