Corrective Action Plans

Finding 31718 (2022-003)

Material Weakness 2022

City of Lawrence

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of dutie...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of duties and reviews, approvals, and oversight are in place for financial reporting. This policy will require that two staff members from the Controller?s Office prepare the quarterly Project and Expenditure report (P&E report). One staff member shall be responsible for preparing the report and the other will complete a review and submission of the report. Anticipated Completion Date: 12/31/2023

View Audit 33226

Finding 31711 (2022-009)

Material Weakness 2022

Hydaburg Cooperative Association

AK

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-009 Noncompliance with Reporting Requirements Name of Contact: Roxanne Peele, Office Manager Corrective Action: HCA will comply with grant reporting requirements and file reports timely. Proposed Completion Date: 08/31/2023

View Audit 28170

Finding 31705 (2022-002)

Significant Deficiency 2022

Lakeview College of Nursing

IL

Student Financial Aid Subrecipient Monitoring Reporting

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitori...

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: [Describe action planned or taken]. ? Additional reports will be reviewed before submitting the first-of-term information to the National Student Clearinghouse. ? Future semesters begin and end dates are created three years in advance to avoid date changes. ? The Registrar will complete a monthly review of students in the NSLDS system to ensure enrollment begin and end dates are accurate according to College Academic Calendar and clearinghouse submission. Name(s) of the contact person(s) responsible for corrective action: ? Connie Young, Director of Enrollment/Registrar Planned completion date for a corrective action plan: ? August 1, 2023. If the U.S. Department of Education has questions regarding this schedule, please call Sheila Mingee at 217-709-0923.

View Audit 26744

Finding 31697 (2022-005)

Material Weakness 2022

Dekalb County, Ga

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: Decemb...

Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: December 31, 2023.

View Audit 35975

Finding 31692 (2022-006)

Significant Deficiency 2022

Dekalb County, Ga

GA

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Commun...

Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Community Development Department has implemented internal controls to ensure that HUD Emergency Solutions Grant (ESG) program funds are obligated for all grant amounts, except the amount for its administrative costs, within 180 days of the date that HUD signs the grant agreement (or grant amendment for the reallocation of funds). - Anticipated Completion Date: December 31, 2023.

View Audit 35975

Finding 31686 (2022-001)

Significant Deficiency 2022

Starmont Community School District

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 1, 2023 To: U.S. Department of Agriculture and U.S. Department of Education Starmont Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacke...

CORRECTIVE ACTION PLAN March 1, 2023 To: U.S. Department of Agriculture and U.S. Department of Education Starmont Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Agriculture: ? Clustered programs: Child Nutrition Cluster: o Federal Assistance Listing Number 10.553-USDA-School Breakfast Program o Federal Assistance Listing Number 10.555-USDA-Emergency Operation Cost During COVID-19 o Federal Assistance Listing Number 10.555-USDA-National School Lunch Program o Federal Assistance Listing Number 10.559-USDA-Summer Food Service Program for Children U.S. Department of Education: ? Education Stabilization Fund (ESF): o Federal Assistance Listing Number 84.425D: ? COVID-19 Elementary and Secondary School Emergency Relief (ESSER II) o Federal Assistance Listing Number 84.425U: ? American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) o Federal Assistance Listing Number 84.425W: ? American Rescue Plan - Elementary and Secondary School Emergency Relief-Homeless Children and Youth Page 2 Internal control deficiencies: See Finding 2022-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. If the U.S. Department of Agriculture or U.S. Department of Education have questions regarding this plan, please call Katie Taylor, District Secretary/Treasurer, at 563-933-4598. Sincerely yours, Katie Taylor Starmont Community School District District Secretary/Treasurer cc: Christi L. Meyer, CPA

View Audit 35912

Finding 31678 (2022-001)

Significant Deficiency 2022

Clatsop Community College

OR

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

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be review...

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Both the Director of Accounting and the Grant Accountant have reminders on their calendars to ensure completion and documented review of the report will be completed by the 10th of the month following quarter end. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed.

View Audit 33048

Finding 31663 (2022-009)

Significant Deficiency 2022

Clatsop Community College

OR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement ...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff is being trained to monitor all outstanding checks and to follow the federal and state guidelines. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: June 30, 2023

View Audit 33048

Finding 31662 (2022-008)

Significant Deficiency 2022

Clatsop Community College

OR

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

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the process be put in place to ensure the calculation of the R2T4 is done correctly and that all calculations are reviewed and such review is documented. Explanation of disagree...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the process be put in place to ensure the calculation of the R2T4 is done correctly and that all calculations are reviewed and such review is documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All R2T4 calculations are now being performed in COD. All calculations are being reviewed by a second staff member. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed.

View Audit 33048

Finding 31660 (2022-005)

Significant Deficiency 2022

Clatsop Community College

OR

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

Student Financial Assistance Cluster ? Assistance Listing No. 84.063 Recommendation: We recommend that a process be put in place to test the software system prior to doing award packages to ensure that the Pell award for all students is calculated correctly. Explanation of disagreement with audit ...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063 Recommendation: We recommend that a process be put in place to test the software system prior to doing award packages to ensure that the Pell award for all students is calculated correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director and Assistant Director will test the first 40 Pell awards of each academic year to ensure the Pell tables are accurate. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: June 1, 2023

View Audit 33048

Finding 31659 (2022-004)

Significant Deficiency 2022

Clatsop Community College

OR

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

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend a process be put in place to ensure documentation is maintained and available, particularly when making software changes. Explanation of disagreement with audit finding: There i...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend a process be put in place to ensure documentation is maintained and available, particularly when making software changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SAP policy has been updated to include only classes taken under current major to better work within system limitations. Staff will run SAP manually on students with prior attendance in legacy system. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed

View Audit 33048

Finding 31657 (2022-008)

Significant Deficiency 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 27899

Finding 31656 (2022-007)

Significant Deficiency 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 27899

Finding 31654 (2022-005)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 27899

Finding 31652 (2022-003)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Reporting Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 27899

Finding 31651 (2022-002)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Student Financial Aid Allowable Costs / Cost Principles

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.

View Audit 27899

Finding 31650 (2022-001)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Material Weakness Reporting

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 27899

Finding 31630 (2022-002)

Material Weakness 2022

Boise Bible College, Inc.

ID

Reporting Internal Control / Segregation of Duties § 200.512

Corrective Action Plan: In response to the finding labeled 2022-002, the College has begun to improve improved its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes. The College has a...

Corrective Action Plan: In response to the finding labeled 2022-002, the College has begun to improve improved its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes. The College has also found an individual with appropriate financial reporting skills, knowledge, and experience to sit on the board of directors. The remediation of this finding should be completed before March 30, 2024, the College?s 2023 audit period single audit submission deadline

View Audit 26882

Finding 31570 (2022-002)

Significant Deficiency 2022

West Virginia State University Research and Development Corporation

WV

Questioned Costs Reporting Significant Deficiency

Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit fi...

Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We have reviewed the OSP Time and Effort policy and reinstated post award procedures to review terms and conditions of each grant and complete the post award responsibility summary form with the PI?s. After the post award process, the PI will confirm time and effort on a quarterly basis (at a minimum) with OSP. OSP will forward the information to the budget office and the corresponding payroll changes will be completed and reviewed by the budget office and executive director. Name of the contact person responsible for corrective action: Kim Duff, Executive Director Planned completion date for corrective action plan: March 2023

View Audit 35914 Questioned Costs: $1

Finding 31525 (2022-001)

Material Weakness 2022

Utah Food Bank

UT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension....

Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension. Responsible Individuals: Jennifer Pratt, Chief Financial Officer Corrective Action Plan: Utah Food Bank will continue to enhance internal controls over reporting to have one person write the report and another verify before the reports are submitted. All reports shall be submitted in a timely manner. Anticipated Completion Date: February 10, 2023

View Audit 35926

Finding 31523 (2022-001)

None 2022

Egida Ryder, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.

View Audit 35156

Finding 31522 (2022-001)

Significant Deficiency 2022

Family Counseling Service of the Finger Lakes, Inc.

NY

Internal Control / Segregation of Duties

Views of the Responsible Officials and Planned Corrective Actions: The Management of Family Counseling Service of the Finger Lakes acknowledges the timecard approval process was not operating as designed, due in part to the migration to an online system during COVID to support electronic timecard su...

Views of the Responsible Officials and Planned Corrective Actions: The Management of Family Counseling Service of the Finger Lakes acknowledges the timecard approval process was not operating as designed, due in part to the migration to an online system during COVID to support electronic timecard submission as well as the Agency reorganization in 2022 resulting in the transition of certain staff into new supervisory positions. To address the change in oversight, in January 2023, FCSFL management reviewed with Leadership our Employee Handbook, including clarification of timecard approvals. In February 2023, FCSFL management provided Leadership training regarding appropriate timecard review and approval processes. In June 2023, an All Staff email was sent, reiterating the importance of both employee and supervisor approvals of time cards. Beginning in June 2023, the payroll processing function will include follow-up regarding timecards missing needed approvals (employees and/or supervisors. In addition, beginning in June 2023, the Complete Payroll Processing (CPP) Approvals final report will be saved and notations made for exceptions to approvals (disability, system shortcomings, terminations, etc.).

View Audit 35155

Finding 31507 (2022-002)

Significant Deficiency 2022

Realife Cooperative of New Ulm

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 3...

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 27276

Finding 31506 (2022-001)

Significant Deficiency 2022

Realife Cooperative of New Ulm

MN

Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 3...

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 27276

Finding 31500 (2022-002)

Significant Deficiency 2022

Midland Area Agency on Aging

NE

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

View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure general and administrative time is allocated based on a monthly average o...

View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure general and administrative time is allocated based on a monthly average of allocated hours by program.

View Audit 26515

Corrective Action Plans

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