Corrective Action Plans

Finding 45657 (2022-001)

Significant Deficiency 2022

VA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Views of Responsible Officials: America's Poison Centers has shifted its outsourced HR service provider effective September 15, 2023. The new firm has clearly been directed to proportionately allocate time based on the time sheet. The allocations will be reviewed by the outsourced accounting team to...

Views of Responsible Officials: America's Poison Centers has shifted its outsourced HR service provider effective September 15, 2023. The new firm has clearly been directed to proportionately allocate time based on the time sheet. The allocations will be reviewed by the outsourced accounting team to ensure that this has been executed upon. The CEO is responsible for overseeing both the new HR service provider and the outsourced accounting team and will ensure that this does not recur.

View Audit 51318

Finding 45650 (2022-004)

Material Weakness 2022

Susanna Wesley Family Learning Center, Inc.

MO

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Name of Contact Person: Marsha Keene-Frye, Chief Executive Officer Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Corrective Action: All disbursements will be reviewed and initial for approval before the disbursement....

Name of Contact Person: Marsha Keene-Frye, Chief Executive Officer Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Corrective Action: All disbursements will be reviewed and initial for approval before the disbursement. Invoices, timesheet or other supporting documentation will be included in the review process to decrease the likelihood of reoccurring. Proposed Completion Date: Immediately

View Audit 51317

Finding 45645 (2022-001)

Significant Deficiency 2022

The Carmelite System, Inc.

NY

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

Management agrees that they submitted the same invoice twice. The amount of the invoice was $700. They also believe that there were many expenses incurred of which they could have submitted and therefore have not used the grant monies inappropriately. We agree that a more in-depth review could be do...

Management agrees that they submitted the same invoice twice. The amount of the invoice was $700. They also believe that there were many expenses incurred of which they could have submitted and therefore have not used the grant monies inappropriately. We agree that a more in-depth review could be done for future submissions.

View Audit 51311

Finding 45640 (2022-002)

Material Weakness 2022

City of Monahans, Texas

TX

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.326

Findings and Questioned Costs Related to the Federal Awards 2022-002 Material Weakness - Special Tests - Wage Rate Requirements The City will assign a responsible party to take training in the Wage Rate Requirements (Davis-Bacon Act) and be able to identify the required information on a certified ...

Findings and Questioned Costs Related to the Federal Awards 2022-002 Material Weakness - Special Tests - Wage Rate Requirements The City will assign a responsible party to take training in the Wage Rate Requirements (Davis-Bacon Act) and be able to identify the required information on a certified payroll.

View Audit 48894

Finding 45622 (2022-001)

Significant Deficiency 2022

Wingate University

NC

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Name of Responsible Individual: Jenn Hall, Director of Financial Planning and Sara Benes, Associate Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the loan disbursement notification process to ensure that notices are sent in a timely manner to needed rec...

Name of Responsible Individual: Jenn Hall, Director of Financial Planning and Sara Benes, Associate Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the loan disbursement notification process to ensure that notices are sent in a timely manner to needed recipients. After a review of the 2021-2022 award cycle, it was determined that an application ID was missing from the Direct PLUS Loan file that prevented the disbursement notification from being issued to the Parent borrower in some instances. Internal controls have been put in place for the 2022-2023 award cycle and beyond so that this data element is accurately assigned. Anticipated Completion Date: December 31, 2022

View Audit 44558

Finding 45615 (2022-004)

None 2022

Wingate University

NC

Questioned Costs Student Financial Aid Eligibility

Name of Responsible Individual: Jenn Hall, Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed its policies surrounding FSEOG awarding and added additional quality control measures for the 2022-2023 award cycle so that FSEOG funding is provided solely to PE...

Name of Responsible Individual: Jenn Hall, Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed its policies surrounding FSEOG awarding and added additional quality control measures for the 2022-2023 award cycle so that FSEOG funding is provided solely to PELL recipients. Anticipated Completion Date: December 31, 2022

View Audit 44558

Finding 45614 (2022-003)

None 2022

Wingate University

NC

Special Tests & Provisions Questioned Costs Student Financial Aid

Name of Responsible Individual: Jenn Hall, Director of Financial Planning and Kristi Furr, Controller Corrective Action: The University Business Office and Financial Planning Office will review the institutional refund policies and put the proper controls in place to disburse Title IV credit balanc...

Name of Responsible Individual: Jenn Hall, Director of Financial Planning and Kristi Furr, Controller Corrective Action: The University Business Office and Financial Planning Office will review the institutional refund policies and put the proper controls in place to disburse Title IV credit balances to students/parents in the required timeframe. Anticipated Completion Date: December 31, 2022

View Audit 44558

Finding 45613 (2022-002)

Significant Deficiency 2022

Wingate University

NC

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

Name of Responsible Individual: Jenn Hall, Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the verification policies and added a supervisory review process and internal audit of verification records. Additional staff training will be provided to help te...

Name of Responsible Individual: Jenn Hall, Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the verification policies and added a supervisory review process and internal audit of verification records. Additional staff training will be provided to help team members identify potential instances of noncompliance. Anticipated Completion Date: December 31, 2022

View Audit 44558

Finding 45612 (2022-001)

Significant Deficiency 2022

City of Dalton Board of Education

GA

Internal Control / Segregation of Duties

Finding: Charges to the federal program did not comply with federal requirements of the program and comply with existing internal control policies in place to assure compliance with program requirements. Questioned Costs: None Status: Corrective action in progress Corrective Action: The school distr...

Finding: Charges to the federal program did not comply with federal requirements of the program and comply with existing internal control policies in place to assure compliance with program requirements. Questioned Costs: None Status: Corrective action in progress Corrective Action: The school district concurs with the finding. District administration, staff accountant, Title I director, and support personnel have reviewed the finding. Additionally, the finance staff are providing on-going training for all appropriate personnel. The finance department and Title I director will review program supporting documentation periodically throughout the year and prior to yearend close to ensure that school district internal control policies are being followed. Contact: Laura Orr, Title I Director Completion Date: June 30, 2023

View Audit 40521

Finding 45606 (2022-001)

None 2022

Fort Wayne Community Schools

IN

Questioned Costs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.326

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site we...

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site weekly where projects are occurring to determine if work was completed towards the project, tracking certified payrolls or notification of no work performed and reviewing to help ensure wages are equal to or in excess of the prevailing wage rates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Planned: Subsequent to June 30, 2022, the School Corporation will work toward ensuring the certified payrolls are obtained. Name of Contact Responsible for Corrective Action: Stefan Pittenger, Director of Fiscal Affairs, 260.467.2035. Anticipated Completion Date: June 30, 2023.

View Audit 52684

Finding 45566 (2022-005)

Significant Deficiency 2022

Suring Public School District

WI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Allowable Costs The District understands the need to properly document internal control procedures for allowable costs in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their allowable cost approval for fed...

Allowable Costs The District understands the need to properly document internal control procedures for allowable costs in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their allowable cost approval for federal and state grants.

View Audit 48008

Finding 45560 (2022-001)

Material Weakness 2022

North Adams Jerome Public Schools

MI

Questioned Costs Procurement, Suspension & Debarment Cash Management

The School will more diligently assess the specific need of the school and put better procedures into place to ensure that the grant funds are being utilized on allowable expenditures.

View Audit 45298 Questioned Costs: $1

Finding 45555 (2022-004)

Material Weakness 2022

Independent School District No. 23

MN

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor an...

Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor and obtain certified payroll reports from contractors in a timely basis. Responsible Individuals: Terry Karger, Superintendent Corrective Action Plan: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023

View Audit 40769

Finding 45552 (2022-001)

Significant Deficiency 2022

Mountaineer Community Health Center, INC

WV

Questioned Costs Special Tests & Provisions Eligibility

#2022-001 Sliding Fee Discounts Documentation U.S. Department of Health and Human Services Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) AL #93.224 Grants for New and Expanded Se...

#2022-001 Sliding Fee Discounts Documentation U.S. Department of Health and Human Services Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) AL #93.224 Grants for New and Expanded Services Under the Health Center Program AL #93.527 Recommendation: We recommend the Center provide training to employees to ensure that the sliding fee discounts are being properly applied, supported, and documented. In addition, we recommend the employees administering the sliding fee discounts be properly monitored and supervised to ensure compliance with program documentation. Action Taken: The Mountaineer Community Health Center, Inc.'s management will take the necessary steps to ensure that the sliding fee discounts are being properly applied and documented to support the determination of adjustments to patient charges. Ciro Grassi, Chief Executive Officer is responsible for implementing these procedures by December 31, 2022.

View Audit 46213

Finding 45522 (2022-002)

Material Weakness 2022

Urban Redevelopment Authority of Pittsburgh

PA

Questioned Costs Eligibility HUD Housing Programs

Finding 2022-002: HOME Investment Partnerships Program ? Eligibility Requirements U.S. Department of Housing and Urban Development, Passed through the City of Pittsburgh ? Assistance Listing Number 14.239, Grant #MC-42-0501 Questioned Costs: Unknown Condition: During 2022, the URA did not have in...

Finding 2022-002: HOME Investment Partnerships Program ? Eligibility Requirements U.S. Department of Housing and Urban Development, Passed through the City of Pittsburgh ? Assistance Listing Number 14.239, Grant #MC-42-0501 Questioned Costs: Unknown Condition: During 2022, the URA did not have internal controls in place to ensure all Tenant Income Certification forms were reviewed for existing HOME projects. The URA?s current process is supposed to be that external property managers prepare the forms and the URA obtains the forms from the external property managers to review the forms to ensure the HOME projects are in compliance with the eligibility requirements. We reviewed a sample of Tenant Income Certification forms and noted that for one existing HOME project the Tenant Income Certification forms were not obtained by the URA during 2022 and for one HOME project the forms were obtained and in compliance but not signed. In conjunction with the audit, the URA obtained the forms from the one HOME project from the external property managers, and we noted that the forms reviewed were in compliance with the eligibility requirements. Action: The URA is updating its policies and procedures for its annual certification of tenant income and rent compliance for HOME-assisted projects. With the revamped policies and procedures and updated project information, we will be able to complete the annual compliance in a more timely and efficient manner. The URA will complete the remaining tenant income certifications before the end of the calendar year.

View Audit 51169

Finding 45515 (2022-002)

Significant Deficiency 2022

Vilas County

WI

Internal Control / Segregation of Duties Questioned Costs Cash Management

Segregation of Duties ? State Grant Reporting Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Segregation of Duties ? State Grant Reporting Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Department head will review all staff prepared grant payment requests for accuracy prior to submission. If the grant payment request is prepared by the department head, the Finance Director will review prior to submission. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The secondary review of grant payment requests will be completed by December 31, 2022.

View Audit 51160

Finding 45514 (2022-001)

Significant Deficiency 2022

Vilas County

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Preparation of Annual Financial Report Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America a...

Preparation of Annual Financial Report Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Action planned/taken in response to finding: The County?s finance director will assist the County?s auditors in their preparation of the annual finance report and required disclosures. The finance director will thoroughly review this report and disclosures when issued. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The assistance with the preparation and review of the financial statements will be completed by December 31, 2021.

View Audit 51160

Finding 45496 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Coon Rapids

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Coon Rapids respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 Finding 2022-002 Recommen...

Housing and Urban Development Realife Cooperative of Coon Rapids respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 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 45564

Finding 45495 (2022-001)

Significant Deficiency 2022

Realife Cooperative of Coon Rapids

MN

Internal Control / Segregation of Duties

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

Housing and Urban Development Realife Cooperative of Coon Rapids respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findjngs and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consi?tently with the numbers assigned in the schedules. Summary of audit results does not include findings arid 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 45564

Finding 45494 (2022-001)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Hamilton Housing, Inc.

OH

HUD Housing Programs Reporting Significant Deficiency

RE: Lutheran Social Services of Central Ohio Hamilton Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD....

RE: Lutheran Social Services of Central Ohio Hamilton Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $478 into residual receipts on September 23, 2022.

View Audit 41516

Finding 45493 (2022-001)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Groveport Housing, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

RE: Lutheran Social Services of Central Ohio Groveport Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD...

RE: Lutheran Social Services of Central Ohio Groveport Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $10,953 into residual receipts on September 23, 2022.

View Audit 41515

Finding 45492 (2022-002)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Delaware Housing, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to impr...

Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $28,666 into residual receipts on September 23, 2022.

View Audit 41514

Finding 45483 (2022-003)

Significant Deficiency 2022

Union College

NE

Questioned Costs Reporting Significant Deficiency § 200.303

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be revie...

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation 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. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Union College will ensure that all HEERF reports are reviewed by the VP for Financial Administration prior to submission. We will also ensure proper supporting documentation is retained and the necessary steps are followed as required. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller. Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY23 audit.

View Audit 46373

Finding 45475 (2022-004)

Significant Deficiency 2022

Union College

NE

Questioned Costs Student Financial Aid Significant Deficiency

2022-004 Perkins Promissory Notes - Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention docum...

2022-004 Perkins Promissory Notes - Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting the completion of promissory note. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union College follows to ensure promissory notes are signed is coordinated through Student Financial Services (SFS). SFS determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted SFS has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes or documentation deemed appropriate by the Department of Education is available for the Perkins loans that will be assigned to the Department of Education. The assignment process will be completed by June 30, 2023. The remaining loan files will then be reviewed. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. This review will be completed in FY24. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller Planned completion date for corrective action plan: FY24.

View Audit 46373

Finding 45474 (2022-002)

Significant Deficiency 2022

Union College

NE

Questioned Costs Student Financial Aid Subrecipient Monitoring

2022-002 Gramm-Leach-Bliley Act - CFDA No. Various Recommendation: We recommend that the College engage a third party or perform the risk assessment for the three areas required by the Gramm-Leach-Bliley Act and ensure that there are documented safeguards for identified risks. Views of responsible o...

2022-002 Gramm-Leach-Bliley Act - CFDA No. Various Recommendation: We recommend that the College engage a third party or perform the risk assessment for the three areas required by the Gramm-Leach-Bliley Act and ensure that there are documented safeguards for identified risks. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Union College is developing a strategy to comply with the requirements of the Gramm-Leach-Bliley Act. Part of this process involves the consideration of contracting with a consultant to assist with the various aspects of implementing the policies and procedures necessitated by the legislation. We are actively in conversations with CLA regarding this project and are working towards having a substantive plan in place and operational for FY24. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY24 audit.

View Audit 46373

Corrective Action Plans

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