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Corrective Action Plans

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Finding 36193 (2022-007)
Significant Deficiency 2022
Great Expectations Housing Corporation
CA
Questioned Costs HUD Housing Programs Reporting
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 34377
Finding 36192 (2022-006)
Significant Deficiency 2022
Great Expectations Housing Corporation
CA
HUD Housing Programs Questioned Costs Eligibility
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.
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 34377
Finding 36191 (2022-005)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
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 34377
Finding 36189 (2022-003)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management has returned the funds to the HUD entity.
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management has returned the funds to the HUD entity.
View Audit 34377
Finding 36188 (2022-002)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Questioned Costs
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.
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 34377
Finding 36187 (2022-001)
Material Weakness 2022
Great Expectations Housing Corporation
CA
HUD Housing Programs Questioned Costs Special Tests & Provisions
Reporting views of responsible officials and planned corrective actions Management has opened a new residual account for this HUD entity and has put in place controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
Reporting views of responsible officials and planned corrective actions Management has opened a new residual account for this HUD entity and has put in place controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 34377
Finding 36169 (2022-002)
Significant Deficiency 2022
Upper Columbia United Tribes
WA
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.303
The Executive Director will implement measures to ensure that reports are submitted in a timely manner.
The Executive Director will implement measures to ensure that reports are submitted in a timely manner.
View Audit 26976
Finding 36158 (2022-002)
Material Weakness 2022
Dekalb County Central United School District
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-po...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-point check on spending with the federal relief grants in the form of a jotform, which in and of itself, does not provide any good way to have an additional sign off. We already had controls in place for all of the spending occurring within these grants, so the proper controls were in place upstream from the jotform. Description of Corrective Action Plan: Jotform requests from the state are now entered with the data, printed out prior to submission, reviewed by a second party (if the CFO completes, the Director of Business Operations reviews and vice versa), then once the review is complete, the data is reentered and submitted. Anticipated Completion Date: We are starting this process in February with the Teacher Benefit jotform.
View Audit 25696
Finding 36140 (2022-009)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs § 200.303
DPH agrees with the finding and recommendation. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submissio...
DPH agrees with the finding and recommendation. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submission date.
View Audit 35126
Finding 36139 (2022-003)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
DPH agrees with the finding and recommendation. DPH will continue to monitor subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submissi...
DPH agrees with the finding and recommendation. DPH will continue to monitor subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submission date.
View Audit 35126
Waubonsee Community College District 516
IL
Reporting Internal Control / Segregation of Duties
2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 Condition Found The College fa...
2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 Condition Found The College failed to post public records for the March 31, 2022 student quarterly reporting period in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan As of June 16, 2022, student grant disclosure for the March 31 quarterly reporting period for the second allocation of HEERF student grants has been posted as public records on www.waubonsee.edu website. Responsible Person for Corrective Action Plan Dr. Stacey Randall, Executive Dean for Institutional Effectiveness and Title V Project Director, is the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of June 16, 2022, all phases of the Corrective Action Plan were implemented.
View Audit 31075
Waubonsee Community College District 516
IL
Questioned Costs Student Financial Aid Internal Control / Segregation of Duties
2022-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Condition Found During...
2022-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Condition Found During our Federal Work Study testing, we selected eleven students and noted that one student was paid for hours they did not work. The College did not review federal work-study hours worked against class hours scheduled and timesheets to ensure the student was not working during a scheduled class and that they were paid for the correct number of hours. We consider this condition to be an instance of non-compliance to the Activities Allowed or Unallowed compliance requirement. Corrective Action Plan In addition to direct counseling with the supervisor and student workers partied to this practice, the Financial Aid and Human Resources offices implemented several steps to stress the supervisor?s responsibility for timesheet validation. The changes went into effect on August 5, 2022. The steps included: 1. Reviewed the Student Worker Employee Handbook and Student Worker Supervisor Handbooks to confirm that language exists addressing that students should not work during scheduled class time, and supervisors are responsible for reviewing timesheets before approval submission. 2. All Supervisors are now required to review and sign off on the Supervisor Student Worker Handbook annually. Human Resources will audit for compliance quarterly. 3. At the start of each new academic year, Financial Aid and Human Resources will host a ?Hiring a Student Worker Information? session for all supervisors. This year the session took place on September 1, 2022. This session stress timesheet reviews, among many other responsibilities. Responsible Person for Corrective Action Plan Mary Greenwood, Director of Student Financial Aid Services, will be the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of August 5, 2022, all phases of the Corrective Action Plan were implemented.
View Audit 31075 Questioned Costs: $1
Finding 36112 (2022-006)
Material Weakness 2022
Oak Park Elementary School District 97
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 r...
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not paid by the District until October 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance
View Audit 30957
Finding 36102 (2022-005)
Significant Deficiency 2022
Oak Park Elementary School District 97
IL
Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 005 Condition: The Food Service Director reviewed invoices and providing them directly to the accounts payable depa...
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 005 Condition: The Food Service Director reviewed invoices and providing them directly to the accounts payable department for processing. The District's internal control procedures require invoices to be routed to the Senior Director of Finance for review and approval. Plan: The Food Service Director will provide all invoices for review and approval to the Senior Director of Finance by scanning these invoices and importing them into the Districts accounting software system and properly route these invoices for review and approval in the system. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance
View Audit 30957
Finding 36100 (2022-003)
Significant Deficiency 2022
Oak Park Elementary School District 97
IL
School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 003 Condition: The Food Service Coordinator, prepares and submits monthly reimbursement claims to ISBE and these su...
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 003 Condition: The Food Service Coordinator, prepares and submits monthly reimbursement claims to ISBE and these submissions are not reviewed or approved by anyone else. Plan: The Senior Director of Finance will review monthly reimbursement claims that are prepared by the Food Service Coordinator to ensure that amounts agree to supporting documentation prior to submission. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance
View Audit 30957
Finding 36075 (2022-006)
Material Weakness 2022
Central Noble Community School Corporation
IN
School Nutrition Programs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.327 § 200.328 § 200.329
FINDING 2022-006 Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: Meal counts differed from the Meal Magic generated Z report and the Chartwells Profit ...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: Meal counts differed from the Meal Magic generated Z report and the Chartwells Profit and Loss statement. These meal counts are reconciled by dividing the a la carte purchases by $2.70 to equate to a meal served. Future Z reports will have the a la carte meal equivalents indicated. These figures will be reviewed and validated during the monthly meeting between School Food Authority and Food Service Director (Chartwells? Director of Dining Services). Anticipated Completion Date: April 2023
View Audit 32815
Finding 36070 (2022-002)
Significant Deficiency 2022
Church Housing for Fairfield, Inc.
CT
HUD Housing Programs Internal Control / Segregation of Duties
FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM (CONTINUED) Finding 2022-2: The Organization did not retain a printed and dated copy of the Failed Verification and Failed EIV Prescreen reports for four out of twelve months of the year. Recommendations (...
FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM (CONTINUED) Finding 2022-2: The Organization did not retain a printed and dated copy of the Failed Verification and Failed EIV Prescreen reports for four out of twelve months of the year. Recommendations (2022-2-a): Auditor recommends that management reevaluate its system and procedures to ensure that the required reports are printed and retained on the required schedule with clear dates of printing, going forward. View of Responsible Officials: Management concurs with this finding and agrees with the auditor?s recommendation. Management considers corrective action to be completed and will reevaluate its system to ensure future compliance.
View Audit 24115
Finding 36069 (2022-001)
Significant Deficiency 2022
Church Housing for Fairfield, Inc.
CT
HUD Housing Programs Questioned Costs Internal Control / Segregation of Duties
FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM Finding 2022-1: Enterprise Income Verification (EIV) Income Reports for recertification of tenant family composition and income were not documented in some of the tenant files for the year. Recommendations...
FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM Finding 2022-1: Enterprise Income Verification (EIV) Income Reports for recertification of tenant family composition and income were not documented in some of the tenant files for the year. Recommendations (2022-1-a): We recommend that management implement procedures and controls to ensure that the EIV system is used during reexaminations and recertifications and that documentation of such is retained in the tenant files going forward. View of Responsible Officials: Management concurs with this finding and agrees with the auditor?s recommendation. Management considers corrective action to be completed and will reevaluate its system to ensure future compliance.
View Audit 24115
Finding 36064 (2022-002)
Material Weakness 2022
Hawaii Pacific University
HI
Questioned Costs Student Financial Aid Reporting § 200.328 § 200.329
Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects (OSP) and Office of Financial Aid work to follow all federal reporting regulations and guidance mandated for the Federal grant & contract programs. For future programs, the Institutional Research, th...
Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects (OSP) and Office of Financial Aid work to follow all federal reporting regulations and guidance mandated for the Federal grant & contract programs. For future programs, the Institutional Research, the Office of Sponsored Projects and the Financial Aid Office will generate the reports and will implement layers of review procedure to ensure that the reports are accurate, complete, submitted timely, and if needed, posted in HPU website. For the Institution portion, the Manager for Grants and Contracts will prepare the grant report and this report will be reviewed by the Assistant VP for OSP. For the student portion the periodic reports will be prepared by the staff of the Office of Financial Aid and will be reviewed by the Director of the Financial Aid office. The Business Office will perform a high-level independent review for completeness and accuracy. Finally, moving forward, all the files and documents that support the grant report will be retained. Person Responsible: Manager, for Office of Sponsored Projects & Assistant VP for Office of Sponsored Projects, Director of Financial Aid Targeted Correction Date: June 30, 2023.
View Audit 34010
Elder Care Two, Inc.
RI
Questioned Costs Cash Management Internal Control / Segregation of Duties
Elder Care Two Inc. June 30, 2022 Corrective Action: Elder Care 2 Finding 2022-001 over payment of Payroll Reimbursement: Management will make an adjustment to the billing of payroll for September 1, 2022 to correct for the over billing . Responsible party: Michelle Cabana
Elder Care Two Inc. June 30, 2022 Corrective Action: Elder Care 2 Finding 2022-001 over payment of Payroll Reimbursement: Management will make an adjustment to the billing of payroll for September 1, 2022 to correct for the over billing . Responsible party: Michelle Cabana
View Audit 37830 Questioned Costs: $1
Finding 36039 (2022-001)
Significant Deficiency 2022
Parnassus Preparatory School
MN
Questioned Costs Eligibility School Nutrition Programs § 200.303
Views of Responsible Officials and Planned Corrective Action: Management agrees with this finding. As noted, a turnover in staff happened right at the time when the verification for FY22 was due and the new staff member did not realize the required verification had not occurred. The School followed ...
Views of Responsible Officials and Planned Corrective Action: Management agrees with this finding. As noted, a turnover in staff happened right at the time when the verification for FY22 was due and the new staff member did not realize the required verification had not occurred. The School followed proper procedures each year prior to FY22. The School identified the FY22 error at the beginning of the 2022-2023 school year prior to the audit. Immediate action was taken to ensure this error would not reoccur in the future when the School experienced a staffing change. In so doing, the School implemented a step-by-step tutorial of procedures, including reporting dates and deadlines. Necessary staff members have attended, and will continue to attend, training for items related to the application of Educational Benefits. The verification process was checked by a supervisor to ensure proper processes were followed for the 2022-2023 school year and they were.
View Audit 33962
Finding 36034 (2022-004)
Material Weakness 2022
Illinois Alliance of Boys & Girls Clubs, Inc.
IL
Questioned Costs Cash Management Internal Control / Segregation of Duties
FINDING 2022-004 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over r...
FINDING 2022-004 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over record retention to ensure complete and accurate financial reporting. Anticipated Completion Date: September 30, 2023
View Audit 37905 Questioned Costs: $1
Finding 36033 (2022-003)
Material Weakness 2022
Illinois Alliance of Boys & Girls Clubs, Inc.
IL
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
FINDING 2022-003 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over s...
FINDING 2022-003 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Anticipated Completion Date: September 30, 2023
View Audit 37905 Questioned Costs: $1
Finding 36032 (2022-002)
Material Weakness 2022
Illinois Alliance of Boys & Girls Clubs, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
FINDING 2022-002 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance employees will implement a policy and procedures, as wel...
FINDING 2022-002 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance employees will implement a policy and procedures, as well as grant requirements, to ensure that timesheets are completed and certified by both the employee and their supervisor. All Alliance employees will begin to record and submit grant time physical Timesheets. The Timesheets will be used to determine the appropriate amount of the employee?s payroll and payroll related costs that should be allocated to the grant(s) that receive the benefit of the employee?s time and effort. This finding was identified by the Alliance prior to audit when new Executive Director Awisi Bustos began her leadership at the Alliance in January of 2023. It was identified that the prior years corrective action plan was determined to be ineffective. The corrective action plan laid out here has already taken effect. Anticipated Completion Date: September 30, 2023
View Audit 37905 Questioned Costs: $1
Finding 36031 (2022-001)
Significant Deficiency 2022
Art Center College of Design
CA
Questioned Costs Eligibility Significant Deficiency
CORRECTIVE ACTION PLAN To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2021-22 Award Year. Audit Finding 2022-001: Student received an incorrect amount of Pell award and was over awarded by $200. The amount was re...
CORRECTIVE ACTION PLAN To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2021-22 Award Year. Audit Finding 2022-001: Student received an incorrect amount of Pell award and was over awarded by $200. The amount was returned to the U.S. Department of Education in July 2022. Corrective Action Plan: This was an unusual case where a third disbursement was added manually late in the year due to a Professional Judgement appeal. In order to avoid an over-award in the future, the Financial Aid Office will implement the following: - The Financial Aid Office will request training from our Ellucian consultant on how best to add unusual disbursements. - Otherwise, staff should consistently use the Pell auto-package functionality within the Colleague system. - If a disbursement must be added manually due to a functionality error, the award change must be reviewed by a senior staff member. - The grant amounts will be audited at the end of the year. The contact person responsible for the corrective action is Cheryl Gillies, Executive Director, Financial Aid. The corrective action has been implemented as of July 31, 2022. Please let me know if you have any additional questions. Sincerely, Cheryl Gillies Executive Director, Financial Aid ArtCenter 1700 Lida St. Pasadena, CA 91103 626.396.2204
View Audit 38006 Questioned Costs: $1
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