Corrective Action Plans

Finding 37050 (2022-003)

Significant Deficiency 2022

IL

Internal Control / Segregation of Duties

2022-003 Condition: During fiscal year 2022, the District began significant building renovation work requiring compliance with Wage Rate Requirements. The District did not execute signed contract with its contractors and subcontractors evidencing their compliance with Wage Rate Requirements. Correct...

2022-003 Condition: During fiscal year 2022, the District began significant building renovation work requiring compliance with Wage Rate Requirements. The District did not execute signed contract with its contractors and subcontractors evidencing their compliance with Wage Rate Requirements. Corrective Action Plan: The District will have contractors and sub-contractors submit evidence of wage rate requirements for future projects. Expected Date of Completion: Fiscal Year 2023 Contact Person: Mrs. Coretta D. Jackson, Assistant Superintendent of Business Administration and Operations.

View Audit 32687

Finding 37043 (2022-001)

Significant Deficiency 2022

University of Redlands

CA

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

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audite...

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audited via reports generated from directly from the NSLDS. The University Registrar will request access to the respective federal sites in order to run said reports. Delayed Degree Conferral - The Academic Catalog currently lists 4 conferral or graduation dates: Commencement, May 31, August 31, and December 31. This language will be changed to confer degrees the date of the last semester enrolled. - Degrees awarded outside of the typical reporting cycle will be reported manually through the National Student Clearinghouse and not held until the next degree reporting cycle. Contact Person Responsible for Corrective Action: Eric Maczka, University Registrar; eric_maczka@redlands.edu, 909-748-8333 Anticipated Completion Date: December 31, 2022

View Audit 28031

Finding 37016 (2022-001)

None 2022

The Village of Mill Creek

MI

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding Number: 2022-001 Statement of Condition - The Organization failed to make one of the twelve monthly deposits required to the reserve for replacements account for the year ended June 30, 2022. As a result, the replacement reserve account was underfunded at June 30, 2022 by $1,500. Planned Cor...

Finding Number: 2022-001 Statement of Condition - The Organization failed to make one of the twelve monthly deposits required to the reserve for replacements account for the year ended June 30, 2022. As a result, the replacement reserve account was underfunded at June 30, 2022 by $1,500. Planned Corrective Action Plan - Management acknowledges noncompliance in the current fiscal year with the requirements for the replacement reserve account and has taken measures to improve internal controls over compliance. Management deposited $1,500 to the reserve for replacement account on July 28, 2022. Contact person responsible for corrective action: Bruce Blalock, Senior Vice President of Finance Completion Date: July 28, 2022

View Audit 34118

Finding 36984 (2022-005)

Material Weakness 2022

Community Unit School District No. 1

IL

Internal Control / Segregation of Duties

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF AGRICULTURE ? Child Nutrition Cluster ? CFDA No's. 10.553, 10.555, 10.559,10.649 Finding No.: 2022-005 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in th...

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF AGRICULTURE ? Child Nutrition Cluster ? CFDA No's. 10.553, 10.555, 10.559,10.649 Finding No.: 2022-005 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 32522

Finding 36983 (2022-004)

Material Weakness 2022

Community Unit School District No. 1

IL

Internal Control / Segregation of Duties

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-004 Condition: The District?s accounting function is controlled by a limit...

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-004 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 32522

Finding 36980 (2022-003)

None 2022

Queens University of Charlotte

NC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Admission data for one student was misclassified as an entering freshman when student was a transfer student. We have identified the source of the issue and taken the appropriate steps to correct on both the Admissions and Financial Aid sides going forward.

View Audit 25157

Finding 36979 (2022-002)

None 2022

Queens University of Charlotte

NC

Reporting Internal Control / Segregation of Duties

Queens? quarterly reports were updated and submitted with all corresponding and accurate disbursements appropriately noted, but the University did not include quarterly disbursements and cumulative disbursements in the reports. All prior and future reports will be updated to make the distinction bet...

Queens? quarterly reports were updated and submitted with all corresponding and accurate disbursements appropriately noted, but the University did not include quarterly disbursements and cumulative disbursements in the reports. All prior and future reports will be updated to make the distinction between funds disbursed in that quarter and total disbursed.

View Audit 25157

Finding 36969 (2022-001)

Material Weakness 2022

Kvc Health Systems, Inc.

KS

Allowable Costs / Cost Principles Cash Management Reporting

During the testing of the compliance requirements of this program, it was determined that the lost revenues were being reported incorrectly and not consistent with existing guidance provided by HHS, which led to the Organization under-reporting their lost revenues within the HHS Provider Relief Fund...

During the testing of the compliance requirements of this program, it was determined that the lost revenues were being reported incorrectly and not consistent with existing guidance provided by HHS, which led to the Organization under-reporting their lost revenues within the HHS Provider Relief Fund portal. Personnel Responsible for Corrective Action: Sherri Lohe, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by December 31, 2022 Corrective Action Plan: The Organization is going to continue and improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure future portal submissions are compliant with said guidance. Going forward, the Organization will continue to improve its internal controls related to lost revenue calculations and reporting and work with their external advisors to ensure future portal submissions, if any, are compliant with said guidance. The under-reporting of lost revenues had no impact on the Organization?s ability to cover the total Provider Relief Fund payments received.

View Audit 27930

Finding 36955 (2022-001)

Significant Deficiency 2022

Community Unit School District #4

IL

Internal Control / Segregation of Duties

The School District does agree with the finding. However, being a district of this size, it is not practical to hire additional staff to segregate duties. The bookkeeper does not handle cash. Deposits are made by the building secretaries/principals or organizational sponsor. The Superintendent revie...

The School District does agree with the finding. However, being a district of this size, it is not practical to hire additional staff to segregate duties. The bookkeeper does not handle cash. Deposits are made by the building secretaries/principals or organizational sponsor. The Superintendent reviews and authorizes all monetary matters. He also continually examines financial statements. The Board of Education also approves all bills payable and fund balances monthly. The School District will continue to mitigate the segregation of duties finding.

View Audit 37235

Finding 36934 (2022-001)

Significant Deficiency 2022

Edgewood College, Inc.

WI

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

2022-001 Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, and 84.379 Program: Student Financial Aid Program Cluster Condition: Management?s review of the Return of Title IV (R2T4) calculation did not detect errors on the dates used in the calcul...

2022-001 Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, and 84.379 Program: Student Financial Aid Program Cluster Condition: Management?s review of the Return of Title IV (R2T4) calculation did not detect errors on the dates used in the calculation. We identified the federal aid refunds for students in the Fall 2021 semester were not calculated correctly resulting the incorrect amount being refunded. Criteria: The College is responsible for designing, implementing and maintaining internal control over compliance for special tests and provisions and for accurately calculating the R2T4 refund. When a recipient of Title IV grant or loan assistance withdrawals from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV program as soon as possible but no later than 45 days after the withdrawal date. Questioned costs: The amount of questioned costs was $1,062. Context: We tested three (3) students out of eleven (11) students that received a refund. Seven (7) of the eleven (11) student refunds occurred in the fall semester. Cause: The College?s internal control over compliance did not detect and correct the errors. Management has indicated the R2T4 calculation was not correctly calculated as the dates entered into the software were outdated due to the semester dates changing. Effect: The College processed R2T4?s incorrectly and returned the incorrect amount of funds and the College?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review their processes and controls in place to ensure appropriate refunds are made relating to Title IV grant funding. Corrective Action Plan: The Associate Director will request the academic year calendar directly from Academic Dean?s office prior to setting up R2T4 parameters in Department of Education?s Common Origination and Disbursement (COD) system each semester. After student financial aid personnel enter the semester dates in COD, the Director or Associate Director will verify the dates entered agree to the academic calendar. Responsible Person: Katie Sprunger, Associate Director Implementation Date: Immediate

View Audit 35014

Finding 36896 (2022-002)

Significant Deficiency 2022

Harrison County School District

MS

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. A...

2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. Anticipated completion date: June 30, 2023

View Audit 25582

Finding 36895 (2022-001)

Significant Deficiency 2022

Harrison County School District

MS

School Nutrition Programs Internal Control / Segregation of Duties Significant Deficiency

2022-001 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: Personnel and federal program directors will review coding of all employees prior to payment. Child nutrition program has been reimbursed the unallowed cost. c. Anticipated completion ...

2022-001 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: Personnel and federal program directors will review coding of all employees prior to payment. Child nutrition program has been reimbursed the unallowed cost. c. Anticipated completion date: June 30, 2023

View Audit 25582

Finding 36830 (2022-002)

Material Weakness 2022

New Jersey City University

NJ

Material Weakness Reporting Internal Control / Segregation of Duties

The University agrees with the finding and acknowledges the finding was also reported in the previous fiscal year. Despite high staff turnover, the Director of the Financial Aid Office and in collaboration with the Associate Director for Enrollment Systems the issue is being addressed and rectified ...

The University agrees with the finding and acknowledges the finding was also reported in the previous fiscal year. Despite high staff turnover, the Director of the Financial Aid Office and in collaboration with the Associate Director for Enrollment Systems the issue is being addressed and rectified for FY 2023.

View Audit 35370

Finding 36828 (2022-004)

Material Weakness 2022

New Jersey City University

NJ

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement...

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement. Any Pell Award that is disbursed but rejected or denied on COD will be cancelled off student accounts while the Financial Aid Office resolves the reason why a Pell Grant disbursement was rejected or denied. Some situations cannot be resolved within the 15-day window. It is therefore prudent for the University to remove the Pell disbursement and resolve the issue before re-disbursing the award. The new Policy will also include a pre-disbursement authorization process to confirm that the disbursement once requested will be accepted on COD, therefore reducing the risk of the University disbursing a Pell Award that will be rejected on COD. The University has also contracted with a PeopleSoft consultant to address the manual processes and develop a more automated business process.

View Audit 35370

Finding 36826 (2022-001)

Significant Deficiency 2022

Kingsbridge Heights Community Center, Inc.

NY

Subrecipient Monitoring Cash Management Reporting § 200.303

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensu...

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensure timely and accurate submission of all required reports. The vouchers are prepared by a staff accountant based on books and records of KHCC. The senior manager will review the vouchers for completeness and accuracy before submission. Further, budget vs actual analysis will be reviewed on a monthly basis by the Program Director or Chief Program Officer, and the Chief Executive Officer.

View Audit 32322

Finding 36823 (2022-001)

Material Weakness 2022

Shiloh Neighborhood Development Corporation

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

Contact Person: Leslie Sutera, Business Manager/Clerk Expected Completion Date of Corrective Action Plan: This corrective action plan will be completed by the end fiscal year, June 30, 2023 CORRECTIVE ACTION PLAN FINDING 2022-001: Prevailing Wage Rate Internal Control and Compliance Response: I...

Contact Person: Leslie Sutera, Business Manager/Clerk Expected Completion Date of Corrective Action Plan: This corrective action plan will be completed by the end fiscal year, June 30, 2023 CORRECTIVE ACTION PLAN FINDING 2022-001: Prevailing Wage Rate Internal Control and Compliance Response: Include a clause requiring prevailing wage and weekly certified payrolls in any federal funded construction contract. Request weekly certified payrolls to correspond with invoices at the time they are received. STATUS OF PRIOR AUDIT FINDINGS FINDING 2021-001: Unrecorded Accounts Payable Response: Implemented

View Audit 32320

Finding 36822 (2022-005)

Significant Deficiency 2022

Milford Housing Authority

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.303

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Compl...

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Finding 36821 (2022-004)

Significant Deficiency 2022

Milford Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Res...

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Finding 36819 (2022-002)

Material Weakness 2022

Darke County Educational Service Center

OH

Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking § 200.303 § 200.430

The Darke County Educational Service Center?s management will continue to review payroll calculations and believes this was an isolated error.

View Audit 26899

Finding 36817 (2022-001)

Material Weakness 2022

Herron High School, Inc.

IN

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-001 Risk Assessment Process Related to Compliance Requirements (Repeat Finding 2021-001) Material Weakness Recommendation: The Auditor recommended additional resources be allocated to federal award compli...

Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-001 Risk Assessment Process Related to Compliance Requirements (Repeat Finding 2021-001) Material Weakness Recommendation: The Auditor recommended additional resources be allocated to federal award compliance to review federal award provisions and requirements, evaluate risks of noncompliance, and respond to such risks through internal controls. The process should include methods to identify and communicate changes to federal award requirements to all key individuals within the Organization and to verify internal controls are implemented correctly and are operating effectively. Planned Corrective Action: As the organization has grown, compliance of federal programs has become decentralized. We agree that additional resources need to be added to ensure compliance with all state and federal awards. The Organization is adding additional capacity to the Business Office to centralize the compliance and reporting responsibilities. The Organization has recently had the opportunity to redesign the job description of the Controller. To allow the Controller more capacity for compliance and reporting responsibilities, an accounts payable position will be added by the end of Fiscal Year 2023. The Controller will attend appropriate trainings to ensure a full understanding of all requirements. This should be fully implemented by mid-2023.

View Audit 35401

Finding 36809 (2022-001)

Significant Deficiency 2022

North Fourth Art Center

NM

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

Corrective Action Plan: North Fourth Art Center will incorporate and communicate to Board President changes to our policy and procedures to ensure additional controls are established in regards to grant requirements. These internal controls will require that Board President reviewed and approve time...

Corrective Action Plan: North Fourth Art Center will incorporate and communicate to Board President changes to our policy and procedures to ensure additional controls are established in regards to grant requirements. These internal controls will require that Board President reviewed and approve timesheets of Executive Director or Associate Director (when Executive Director is not in the Office Associate Director is in charge) in timelier manner. Board President will sign Executive Director?s timesheets every two months. When Associate Director is Acting Director, Acting Director?s timesheets will be signed within two weeks of her time as acting Executive Director. Responsible Official: Executive Director, Marjerie Neset Timeline for Implementation: Effective January 2023

View Audit 30709

Finding 36768 (2022-004)

Material Weakness 2022

Housing Authority of the City of Imperial, Nebraska

NE

Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles

Finding 2022-004 The Authority agrees with the finding and responds stating that our project is relatively small with only one administrative staff. The board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies and a...

Finding 2022-004 The Authority agrees with the finding and responds stating that our project is relatively small with only one administrative staff. The board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies and accepts them.

View Audit 30476

Finding 36766 (2022-002)

Material Weakness 2022

Spirit Lake Housing Corporation

ND

Internal Control / Segregation of Duties Eligibility

Contact Person Anthony Longie, Executive Director Corrective Action Plan Has been implemented with checklist in each file. Planned Completion Date for CAP Immediately

View Audit 36059

Finding 36765 (2022-002)

Material Weakness 2022

Gering Elderly Housing Corporation

NE

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Finding 2022-002: Allowable Costs Section 202 Capital Advance, 14.157 Material Weakness I agree with the finding. The previous management did not submit budget for the year 2021-2022. Although I submitted a budget for the year, HUD only renewed the previous budget on file as they needed to compl...

Finding 2022-002: Allowable Costs Section 202 Capital Advance, 14.157 Material Weakness I agree with the finding. The previous management did not submit budget for the year 2021-2022. Although I submitted a budget for the year, HUD only renewed the previous budget on file as they needed to complete approval by 5-1-2022 of the New Management Agent. HUD approval effectively locked in the budget for the period 7/1/2022 -6/30/23. A revised budget has been submitted and approved by the Board of Directors for the period 7/1/2022 ? 6/30/2023. A budget will be prepared and submitted to both the Board and HUD for the period 7/1/2023 ? 6/30/2024.

View Audit 36057

Finding 36762 (2022-001)

Significant Deficiency 2022

Communities in Schools of the Dallas Region, Inc.

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met wit...

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met with the program director on a bi-weekly basis and the program director outlined all anticipated expenses for the program. They were discussed and approved during the meeting but were not physically documented. The purchases were made and receipts were uploaded into the PEX system, however there was no signature on the receipts to document the approval. These expenses were later reviewed and summarized by the CFO in an Excel spreadsheet prior to billing the grantor. We have incorporated and communicated changes to our policy and standard procedure to ensure the documentation of manager?s approval of invoices are kept on file. Employees under the 21st Century program have been trained and approval of purchases are now physically documented electronically as of January of 2023. Given CISDR's expanded workload and doubling the number of schools from two years prior, the Finance team was functioning with one full time CFO and one part time accountant. In March 2023 we hired a full-time senior accountant to manage the internal controls compliance over expenditures. The plan has already been implemented.

View Audit 35133

Corrective Action Plans

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