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Corrective Action Plans

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Finding 30806 (2022-001)
Material Weakness 2022
Meridian School District No. 505
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective ac...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective action the auditee plans to take in response to the finding: The district would like to thank the auditors for their work and recommendations regarding Davis-Bacon requirements. The district has implemented internal controls to ensure that contract language meets Davis-Bacon requirements. The district has also implemented internal controls to ensure that contractors submit weekly certified payroll and Davis-Bacon requirements are met. Anticipated date to complete the corrective action: 7/31/23
View Audit 26733
Finding 30787 (2022-002)
Significant Deficiency 2022
Panhandle Independent Living Center, Inc.
TX
Cash Management Internal Control / Segregation of Duties
Identifying Number: 2022-002 (Significant Deficiency) Audit Finding: Management Review and Approval of Monthly Grant Revenue Reports. Corrective Action Planned: PILC has implement internal controls for management?s review and approval of monthly grant revenue reports, including an officer of P...
Identifying Number: 2022-002 (Significant Deficiency) Audit Finding: Management Review and Approval of Monthly Grant Revenue Reports. Corrective Action Planned: PILC has implement internal controls for management?s review and approval of monthly grant revenue reports, including an officer of PILC (CFO and/or Chief Operating Officer) will review, approve and sign/initial all monthly grant reports prior to submission. The name of the contact person responsible for the corrective action: Joe Rogers, Chief Executive Officer The anticipated completion date: To be completed by September 30, 2023.
View Audit 26731
Finding 30783 (2022-001)
Material Weakness 2022
Saint Elizabeth Manor, Inc.
CT
HUD Housing Programs Questioned Costs Cash Management
CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Saint Elizabeth Manor HUD Project No.: 017?EH120 Audit Firm: CohnReznick Period covered by the audit: year ended 6/30/2022 Corrective Action Plan prepared by: Name:Jonathan Ramsay Position: Chief Financial Officer Telephone Number: 860...
CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Saint Elizabeth Manor HUD Project No.: 017?EH120 Audit Firm: CohnReznick Period covered by the audit: year ended 6/30/2022 Corrective Action Plan prepared by: Name:Jonathan Ramsay Position: Chief Financial Officer Telephone Number: 860-342-2224 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations by the auditors. b. Action(s) Taken or Planned on the Finding Management will review the properties Surplus Calculation closer to year end to determine if there is Surplus Cash. If it is determined that there is Surplus Cash, management will deposit funds into the Residual Receipts account in a timely manner.
View Audit 26780
Finding 30782 (2022-001)
Material Weakness 2022
Iowa Community Capital
IA
Internal Control / Segregation of Duties
2022-001 Segregation of Duties Over Federal Awards - Continue to review control procedures to obtain the maximum internal control possible under the existing circumstances.
2022-001 Segregation of Duties Over Federal Awards - Continue to review control procedures to obtain the maximum internal control possible under the existing circumstances.
View Audit 26676
Finding 30776 (2022-002)
Significant Deficiency 2022
Los Angeles Community College District
CA
Student Financial Aid Internal Control / Segregation of Duties Questioned Costs
A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify student...
A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify students with unusual circumstances not currently identified by the R2T4 program. Unfortunately, the R2T4 worksheet was not manually added to the SIS due to an inadvertent oversight. We believe this is an isolated incident, but in order to automate the manual process, CFAU requested the Office of Information Technology to incorporate the external query logic into the R2T4 program. The worksheet has been manually added. Note that the internal controls have been substantially strengthened which has reduced the number of students impacted year-over-year. B. Untimely Notification of Grant Overpayment to Students and Secretary The college inadvertently failed to report the student overpayment to NSDLS timely. Due to SIS communication limitations with this last batch for the summer 2022 term, the District was unable to send the notification through SIS and had to send the R2T4 OP notification outside of SIS manually resulting in the late notification. C. Distance Education Courses ? Lack of Formal Process to Determine Accuracy of Student Withdrawal Date With regards to student withdrawal dates as it relates to DE courses, the District will provide communications to all faculty throughout the semester instructing them to assess individual student participation in the class and to exclude students from the class if prior to exclusion deadlines, or drop students if exclusion deadlines have passed. The communications will refer to the Academic Senate guidelines on regular and substantive interaction and use of authentic assessments to ensure that active participation is being effectively evaluated. Communications will be times around core deadlines for enrollment and financial aid processes. The DE Coordinators will be informed of the new standard to supplement the existing required and optional trainings currently provided to teaching faculty. This process will be implemented in Fall 2022. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected Date of Implementation: Fall 2022
View Audit 27427 Questioned Costs: $1
Finding 30775 (2022-001)
Significant Deficiency 2022
Los Angeles Community College District
CA
Questioned Costs Student Financial Aid Eligibility § 200.303
The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Ma...
The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected date of Implementation: Summer 2023
View Audit 27427 Questioned Costs: $1
East Long Pond Apartments, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding East Long Pond Apartments, Inc., Project NO. 016-HD-068, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Award...
D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding East Long Pond Apartments, Inc., Project NO. 016-HD-068, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Findings: Finding 2022-001 Condition: (1) incomplete or not verification of current income; (1) Form 9887 not signed; (1) no birth certificate or evidence of date of birth. Recommendation: Management should correct the files in error. Response: Management has corrected the files in error. Thank you. Regards, Charles M. Lynch Finance Director and Responsible Party
View Audit 25887
Finding 30768 (2022-001)
Significant Deficiency 2022
Chicago Park District
IL
Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive suppo...
Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive support to park sites. ? Hire and train seasonal staff to ensure compliance, adhering to site visits and monitoring within the required timelines. ? Provide weekly assessment of monitor reports to promote accuracy in meal distribution, and reduction of food waste by reducing second meals ordered. Reviews occurring weekly on Wednesday, where wellness team will reduce meal overage not to exceed 5. Check if temperature, date of service and signature recorded on all invoices and DMC. ? Review and analyze audit findings with seasonal staff, Area Managers, and Administration. ? Utilize the Area Managers to assist with quality assurance and compliance with state/ federal regulations. ? Mandate that at least three of staff members per site are trained in SFSP, ? Upload daily attendance list for day camp with weekly summaries, keep hard copies in binders for audits. ? Follow program accountability and awareness, ensuring documentation is visible, data is submitted on Friday Anticipated Completion Date: August 2023 Name of the Contact Person Responsible for Corrective Action: Sandra Olson, Director of Programming Meghan O?Boyle, Wellness Manager
View Audit 25692
Finding 30766 (2022-003)
Significant Deficiency 2022
Central Christian College of Kansas and Affiliates
KS
Internal Control / Segregation of Duties Questioned Costs Student Financial Aid
Return of Title IV (R2T4) Calculations Planned Corrective Action: The College is now taking additional steps to check R2T4 calculations. While our 3rd party servicer processes R2T4's, our Student Finance Clerk has been trained in this process as well. The Student Finance Clerk will complete the...
Return of Title IV (R2T4) Calculations Planned Corrective Action: The College is now taking additional steps to check R2T4 calculations. While our 3rd party servicer processes R2T4's, our Student Finance Clerk has been trained in this process as well. The Student Finance Clerk will complete the R2T4 internally, and then compare to confirm that dates and calculations match before refunds are completed. There is also an internal countdown between the Registrar and the Student Finance Clerk that tracks withdrawals and the days remaining until R2T4 needs to be completed. Person Responsible for Corrective Action Plan: Lyndsi Romero, Director of Financial Aid Anticipated Date of Completion: June 30, 2023
View Audit 26626
Finding 30744 (2022-003)
Material Weakness 2022
Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.
LA
Internal Control / Segregation of Duties Reporting Student Financial Aid
Finding 2022-003: Internal Control Deficiency Reporting Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There are no internal controls in p...
Finding 2022-003: Internal Control Deficiency Reporting Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There are no internal controls in place to ensure that reports that are submitted are complete and accurate. The same individual that prepares the SF-425 report, is the same person that reviews and submits the reports. Corrective Action Plan: Internal controls will be implemented to ensure that once the SF-425 report is completed, someone from the accounting department will verify funds being reported are correct and appropriate. Documentation will be maintained to support the review process. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023
View Audit 25691
Finding 30743 (2022-002)
Material Weakness 2022
Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.
LA
Cash Management Internal Control / Segregation of Duties
Finding 2022-002: Internal Control Deficiency Cash Management Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There is no evidence of inte...
Finding 2022-002: Internal Control Deficiency Cash Management Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There is no evidence of internal controls in place to ensure that requests for reimbursement are based on expenses paid for by AdviseWell. Corrective Action Plan: Internal controls will be implemented to ensure drawdowns are made on expenses paid for by AdviseWell and not on unpaid obligated funds before proceeding by having a secondary review by appropriate staff. Documentation will be maintained to support those payments preceded drawdowns and secondary review has been completed. Management will ensure all duties are appropriately segregated. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023
View Audit 25691
Finding 30742 (2022-001)
Material Weakness 2022
Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.
LA
Internal Control / Segregation of Duties Period of Performance Student Financial Aid
Finding 2022-001: Internal Control Deficiency over Activities Allowed/Allowable Costs and Period of Performance Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects ...
Finding 2022-001: Internal Control Deficiency over Activities Allowed/Allowable Costs and Period of Performance Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: Management did not have adequately designed internal controls in place over expenses charged to the federal program. Corrective Action Plan: Internal controls will be implemented to ensure expenditures are appropriately reviewed and approved prior to entering into the expenditure or requesting reimbursement from the federal program. Documentation will be maintained to support that expenditures were reviewed for appropriate period of performance. Management will ensure all duties are appropriately segregated. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023
View Audit 25691
Clinton Prairie School Corporation
IN
Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.303
Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid provi...
Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid providers in FY23, and will monitor the new provide to ensure compliance with the federal requirements. Anticipated Completion Date: June 30, 2023
View Audit 26817 Questioned Costs: $1
Finding 30725 (2022-004)
Material Weakness 2022
Clinton Prairie School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Finding 2022-004 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Finding 2022-004 ESSER...
Finding 2022-004 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Finding 2022-004 ESSER - we do not have GEER grants - We have reviewed all files of previous Treasurer and Superintendent and did not find documentation. We will make sure going forward that documentation stays with the Grant file at all times in case of staffing changes. Anticipated Completion Date: June 30, 2023
View Audit 26817
Finding 30721 (2022-001)
Significant Deficiency 2022
Compassionate Care of Chesterfield
SC
Subrecipient Monitoring Internal Control / Segregation of Duties
"Finding 2022-01 The Organization was cited for lack of separation of duties in various areas. Management and the Board will provide oversight by reviewing bank reconciliations and reviewing financial statements periodically and documenting the reviews."
"Finding 2022-01 The Organization was cited for lack of separation of duties in various areas. Management and the Board will provide oversight by reviewing bank reconciliations and reviewing financial statements periodically and documenting the reviews."
View Audit 26415
Finding 30719 (2022-011)
Material Weakness 2022
Civica Nevada
NV
Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.303
Finding Number: 2022-011 ? Cash Management Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as supp...
Finding Number: 2022-011 ? Cash Management Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 26690
Finding 30718 (2022-010)
Material Weakness 2022
Civica Nevada
NV
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Finding Number: 2022-010 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of G...
Finding Number: 2022-010 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 26690
Finding 30713 (2022-004)
Material Weakness 2022
Seymour Community School District
IA
Internal Control / Segregation of Duties
Contact Person Anticipated Comment Comment Corrective Title Date of Number Title Action Plan Phone Number Completion 2022-004 Segregation The corrective action plan was Mollie Banks FY23 of Duties documented in our re...
Contact Person Anticipated Comment Comment Corrective Title Date of Number Title Action Plan Phone Number Completion 2022-004 Segregation The corrective action plan was Mollie Banks FY23 of Duties documented in our response to Business Manager the auditor's comment. See the 641-898-2291 Schedule of Findings and Questioned Costs.
View Audit 25638
Lutheran Family & Children's Services of Missouri, INC
MO
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding No. 2022-002 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that necessary proofs are obtai...
Finding No. 2022-002 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that necessary proofs are obtained and documented.
View Audit 26879
Lutheran Family & Children's Services of Missouri, INC
MO
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding No. 2022-001 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof...
Finding No. 2022-001 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof of eligibility during quarterly file reviews.
View Audit 26879
Finding 30696 (2022-004)
Significant Deficiency 2022
Hot Springs School District No. 23-2
SD
Questioned Costs Reporting Significant Deficiency § 200.512
2022-004. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extended...
2022-004. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extended audit for June 30, 2022, the annual report for June 30, 2023, and the proposed budget for the 2023-2024 school year. The late filing was caused by multiple financial processes being completed simultaneously.
View Audit 26740
Finding 30693 (2022-002)
Significant Deficiency 2022
Waldo Community Action Partners
ME
Questioned Costs Eligibility Significant Deficiency
Finding 2022-002 For the 2022 HEAP season, our Energy Assistance department was understaffed, and we saw a 40% increase in emergency fuel applications, as well as a 13% increase (704) in new heating assistance applications. We have since added three more fulltime staff, in addition to the four staf...
Finding 2022-002 For the 2022 HEAP season, our Energy Assistance department was understaffed, and we saw a 40% increase in emergency fuel applications, as well as a 13% increase (704) in new heating assistance applications. We have since added three more fulltime staff, in addition to the four staff we had, and expect that our certification time will be well within the 30 business day requirement. We also added hiring and retention incentives to facilitate full staffing, and promoted a staff member to a Supervisor position, resulting in a much smoother operational workflow. This corrective action plan was completed by August 2, 2023. The responsible party is LeeAnn Horowitz, 207-338-6809.
View Audit 26413
Finding 30692 (2022-001)
Significant Deficiency 2022
Waldo Community Action Partners
ME
Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001 The Payroll/AP Specialist will implement a more rigorous payroll pre-processing review, including updating our checklist to include a re-review of hour allocations and pay rates that typically falls to the department supervisors. Those supervisors will also be re-trained to look sp...
Finding 2022-001 The Payroll/AP Specialist will implement a more rigorous payroll pre-processing review, including updating our checklist to include a re-review of hour allocations and pay rates that typically falls to the department supervisors. Those supervisors will also be re-trained to look specifically for hours that are not allocated correctly prior to timecard approval and submission. This corrective action plan will be completed by September 1, 2023. The responsible party is LeeAnn Horowitz, 207-338-6809.
View Audit 26413
Finding 30684 (2022-001)
Significant Deficiency 2022
Bradford County District School Board
FL
Reporting Internal Control / Segregation of Duties
The District will ensure that staff is trained on procedures to ensure compliance in the future with the Federal quarterly reporting guidelines.
The District will ensure that staff is trained on procedures to ensure compliance in the future with the Federal quarterly reporting guidelines.
View Audit 25637
Finding 30670 (2022-002)
Significant Deficiency 2022
Realife Cooperative of Mankato
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dece...
Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1 st 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. FINDINGS-FINANCIAL STATEMENT AUDIT 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 24556
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