Corrective Action Plans

Finding 573792 (2024-003)

Significant Deficiency 2024

LA

Eligibility Internal Control / Segregation of Duties

Reference # and title: 2024-003 Controls and Compliance over Title I Targeting (Eligibility) Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Depar...

Reference # and title: 2024-003 Controls and Compliance over Title I Targeting (Eligibility) Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 Criteria or specific requirement: Title I, Part A of the Elementary and Secondary Education Act of 1965, as amended by Every Student Succeeds Act, requires eligibility to be determined based on the number of children ages 5 through 17 from low-income families. School Board management is required to review all total 118 Corrective Action Plan for Current Year Findings and Questioned Costs (Continued) For the Year Ended June 30, 2024 119 enrollment and low-income families’ data to ensure that the underlying data includes only students ages 5 through 17 and to certify that the eligibility calculations are complete and accurate. Condition found: Title I management completes and submits the Title I Targeting online to the Louisiana Department of Education (LDOE). The LDOE pre-populates the enrollment and number of low-income students in the Title I Targeting; however, these numbers are required to be reviewed and changed, if necessary, by the School Board. In reviewing the underlying data in determining eligibility for each school, it was noted that the School Board did not remove those students under age 5, which resulted in the ranking of schools to not be accurate. Corrective action planned: The School Board was unaware of the data file used needed to be reviewed; however, we will only include the accurate age band moving forward.

View Audit 364457

Finding 573785 (2024-005)

Material Weakness 2024

Catahoula Parish School Board

LA

School Nutrition Programs Cash Management Reporting

Reference # and title: 2024-005 Controls and Compliance over Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Titl...

Reference # and title: 2024-005 Controls and Compliance over Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Good internal controls require that all requests for reimbursement submitted to the Louisiana Department of Education (LDOE) are adequately reviewed and approved either before submission or after submission, but in a timely manner, to ensure amounts reported are complete and accurate. Condition found: In testing a sample of a requests for reimbursements for the Child Nutrition Program and periodic expense reports for the Title I and ESSER programs the following was noted: Title I: Total expenditures per the general ledger did not agree to the amounts reported in the final periodic expense report, which resulted in the School Board over requesting $71,386. It was also noted there is no review and approval process by a second person over the periodic expense report submissions. Child Nutrition: Although there were no exceptions noted in the information submitted to LDOE, it was noted there is no review and approval process by a second person over the claims for reimbursement. Education Stabilization: Total expenditures per the general ledger did not agree to the amounts reported in the fiscal year end’s periodic expense report submission. It was also noted that the School Board had over requested $118,103 in the current fiscal year. There is no review and approval process by a second person over the periodic expense report submissions. In testing the special reporting for the ESSER program, it was noted that the School Board had not maintained the supporting documentation for this report and therefore could not be adequately tested. Corrective action planned: The School Board will correct this immediately. We were aware of the Title I and ESSER issues and had been in contact with LDOE to correct them. We were unaware of Child Nutrition needing someone to review and approve those claims; however, we will implement that requirement moving forward.

View Audit 364457

Finding 573782 (2024-001)

Significant Deficiency 2024

Commonwealth Institute of Funeral Service

TX

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

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #...

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #003556 and G03556, Contract years: 05/05/21 – 12/31/26. Recommendation: Emphasize the importance of accurately reporting enrollment status. Planned corrective action: Management agrees with audit finding #2024-001. The Financial Aid Coordinator is responsible for reporting enrollment status changes, certifying enrollment every 60 days, and responding to NSLDS Roster files within 15 days, all through the NSLDSFAP website. To enhance the accuracy of these enrollment reports, the Institute is implementing a new double-check process. Henceforth, the Financial Aid Coordinator will print all enrollment status changes or enrollment report rosters prior to making any online updates or certifications. These printed reports will then be given to the Director of Operations for verification. Only after this verification will the Financial Aid Coordinator proceed with the necessary changes or certifications on the NSLDSFAP website. All printed reports will be retained by the Financial Aid Coordinator for documentation. Responsible officer: Cody Lopasky, President. Estimated completion date: June 1, 2025.

View Audit 364456

Finding 573780 (2024-003)

Significant Deficiency 2024

Elkhorn Rural Public Power District

NE

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Homeland Security Pass‐Through Entity: State of Nebraska Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: Certain line items in the reports submitted for the quarters ended 3/31/2024 an...

Federal Agency Name: Department of Homeland Security Pass‐Through Entity: State of Nebraska Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: Certain line items in the reports submitted for the quarters ended 3/31/2024 and 6/30/2024 contained costs from the incorrect period. Corrective Action Plan: The State of Nebraska requires quarterly reporting on FEMA funded projects. The due date of the report is on the 15th of the month following the end of the quarter. Due to this timing and the month‐end closing process of Elkhorn RPPD’s financials, the costs for work order costs related to payroll benefits and any overheads are not included in the quarterly project costs. These are submitted the next quarterly report. Responsible Individuals: Carmen Christensen, CFO/Office Manager Anticipated Completion Date: Ongoing through the end of the grant award dated 9/17/2024.

View Audit 364452

Finding 573773 (2024-003)

Material Weakness 2024

South Central Calhoun Community School District

IA

Internal Control / Segregation of Duties

The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and security, and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.

View Audit 364441

Finding 573761 (2024-003)

Significant Deficiency 2024

City of Thornton, Colorado

CO

Reporting Subrecipient Monitoring HUD Housing Programs § 200.303

Federal Awards Finding 2024-003: Reporting Finding: The City receives Community Development Block Grant (CDBG) funding through the U.S. Department of Housing and Urban Development (HUD). During the year, the Cash on Hand & FFATA reporting did not have proper approval and review documentation. C...

Federal Awards Finding 2024-003: Reporting Finding: The City receives Community Development Block Grant (CDBG) funding through the U.S. Department of Housing and Urban Development (HUD). During the year, the Cash on Hand & FFATA reporting did not have proper approval and review documentation. Corrective Actions Taken or Planned: The Senior Accountant works with the Grant and Housing Supervisor to manage these funds. They will work together so that one employee completes the Cash on Hand or FFATA report and the other reviews, approves, and documents the approval. Anticipated Date of Implementation/Completion: July 31, 2025 Name of contact person responsible for correction action: Pam Goodwin, Senior Accountant

View Audit 364417

Finding 573737 (2024-002)

Significant Deficiency 2024

Iowa Northland Regional Housing Authority

IA

Internal Control / Segregation of Duties Significant Deficiency

The Authority has determined the cost of eliminating the deficiencies would exceed its benefit.

View Audit 364399

Finding 573736 (2024-001)

Significant Deficiency 2024

Iowa Northland Regional Housing Authority

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Authority has determined the cost of eliminating the deficiencies would exceed its benefit.

View Audit 364399

Finding 573725 (2024-001)

Material Weakness 2024

Alternatives to Hunger

WA

Subrecipient Monitoring Eligibility Material Weakness

The following represents Alternatives to Hunger dba Bellingham Food Bank’s corrective action plan for the items identified in the audit of the December 31, 2024 financial statements in accordance with 2 CFR 200.511(c): Section III – Federal Award Findings and Questioned Costs Finding 2024-001 – Elig...

The following represents Alternatives to Hunger dba Bellingham Food Bank’s corrective action plan for the items identified in the audit of the December 31, 2024 financial statements in accordance with 2 CFR 200.511(c): Section III – Federal Award Findings and Questioned Costs Finding 2024-001 – Eligibility – Material Weakness in Internal Controls Over Compliance and Material Non-Compliance Condition and Context: Alternatives to Hunger dba Bellingham Food Bank (the Organization) did not require intake forms be completed by recipients of food commodities at certain distribution centers to determine and document eligibility throughout the entire year. No other verification was performed to determine whether individuals were eligible before receiving food commodities. The Organization did not finish implementing its new eligibility verification process until mid-2024 and, as such, was not in compliance with these requirements for the full year. Planned Corrective Action: In mid-2024 the organization implemented procedures to collect client intake data at the largest program identified in testing and was following intake guidelines for all programs by the end of 2024. Responsible Division/Office and Individual: Mike Cohen, Executive Director Estimated Completion Date: 12/31/2024

View Audit 364383

Finding 573706 (2024-011)

Significant Deficiency 2024

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.332

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.

View Audit 364369

Finding 573705 (2024-010)

Significant Deficiency 2024

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.

View Audit 364369

Finding 573704 (2024-006)

Material Weakness 2024

Rogers County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.

View Audit 364369

Finding 573703 (2024-005)

Material Weakness 2024

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.

View Audit 364369

Finding 573695 (2024-001)

Significant Deficiency 2024

Saugus Housing Authority

MA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Name of Auditee: Saugus Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Laura Glynn, Executive Director Phone: (781) 233-2116 (A)Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a) Comm...

Name of Auditee: Saugus Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Laura Glynn, Executive Director Phone: (781) 233-2116 (A)Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will immediately work with HUD to reinstate the CFP grants and ensure all future deadlines are met. (c) Planned implementation date of corrective action - Completed by August 31, 2025.

View Audit 364319

Finding 573667 (2024-004)

Significant Deficiency 2024

Trilogy, Inc.

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency § 200.303

Action taken in response to finding: Trilogy will be conducting a comprehensive review of payroll records and timesheets for all employees whose salaries are charged to the grant. This includes verifying that the pay periods align with the grant’s allowable cost period and that supporting documentat...

Action taken in response to finding: Trilogy will be conducting a comprehensive review of payroll records and timesheets for all employees whose salaries are charged to the grant. This includes verifying that the pay periods align with the grant’s allowable cost period and that supporting documentation is complete and accurate. This will ensure that personnel costs are consistently reconciled with grant pay periods before charges are submitted for reimbursement. Relevant staff members will receive refresher training on grant compliance requirements, specifically focusing on documentation standards for personnel costs and the importance of aligning pay periods with grant terms. Trilogy will implement periodic internal audits to monitor compliance and ensure continued accuracy in personnel cost allocations. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025

View Audit 364306

Finding 573666 (2024-003)

Significant Deficiency 2024

Trilogy, Inc.

IL

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.403

Action taken in response to finding: Trilogy will revise our monthly invoicing procedures to include a standardized step for verifying the indirect cost calculation. This will include recalculation of the indirect cost rate using actual monthly expenditures reflected in the grant invoices submitted...

Action taken in response to finding: Trilogy will revise our monthly invoicing procedures to include a standardized step for verifying the indirect cost calculation. This will include recalculation of the indirect cost rate using actual monthly expenditures reflected in the grant invoices submitted for reimbursement. This recalculation will ensure that indirect costs are proportionate and accurately reflect the approved rate and allowable base. Relevant staff members will receive training on proper indirect cost calculation methods, and how to apply the rate to the correct base and reconcile with monthly expenditures. We will implement a quarterly review of indirect cost charges to ensure continued accuracy and compliance. Any discrepancies will be addressed promptly and adjusted as needed. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025

View Audit 364306 Questioned Costs: $1

Finding 573665 (2024-002)

Material Weakness 2024

Trilogy, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.308 § 200.309 § 200.403

Action taken in response to finding: Trilogy will conduct a thorough review of our current cost allocation procedures to identify gaps related to the timing and eligibility of expenses. Based on this review, we will revise our process to ensure that only allowable costs incurred within the grant’s p...

Action taken in response to finding: Trilogy will conduct a thorough review of our current cost allocation procedures to identify gaps related to the timing and eligibility of expenses. Based on this review, we will revise our process to ensure that only allowable costs incurred within the grant’s period of performance are charged. A multi-tiered review process will be established, to verify expense timing and relevance and to confirm compliance with grant terms. Staff will review descriptions and flag transactions that fall outside the grant’s period of performance. These controls will prevent such costs from being allocated unless properly justified and approved. Staff involved in grant management will receive updated training on federal cost principles, including the importance of period-of-performance compliance. Written guidance will be distributed to reinforce expectations. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025

View Audit 364306 Questioned Costs: $1

Finding 573664 (2024-001)

Material Weakness 2024

Trilogy, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Action taken in response to finding: Trilogy has recently implemented a new payroll system UKG in January 2024 that includes enhanced functionality for tracking staff allocations across multiple grants and programs. This system also allows employees to self-report hours worked on specific grants or ...

Action taken in response to finding: Trilogy has recently implemented a new payroll system UKG in January 2024 that includes enhanced functionality for tracking staff allocations across multiple grants and programs. This system also allows employees to self-report hours worked on specific grants or non-grant activities if the varies from primary allocations ensuring that payroll costs are distributed based on actual effort. Allocations are reviewed monthly with program staff and updated as needed based, which improves the accuracy of cost distribution and ensures that payroll charges reflect current work assignments. Timecard hours are reviewed and approved by supervisors to maintain oversight. Staff involved in time reporting with grant management received training on the new system, allocation procedures, and federal requirements for payroll cost documentation. We are updating our timekeeping and payroll allocation policies to reflect the new system’s capabilities and to reinforce compliance with Uniform Guidance (2 CFR §200.430). These policies will include clear guidance on documenting effort and allocating wages across cost objectives. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes and Hagar Buster Planned completion date for corrective action plan: January 2024

View Audit 364306 Questioned Costs: $1

Finding 573544 (2024-002)

Material Weakness 2024

Coon Rapids-Bayard Community School District

IA

Internal Control / Segregation of Duties

The business office recently hired an HR manager that has been helping with payroll and money handling. This has helped alleviate some concerns with segregation of duties. However, we are a small school district and would have to hire more individuals to have complete segregation of duties.

View Audit 364280

Finding 573543 (2024-001)

Significant Deficiency 2024

Friendly Temple Apartments Ii, INC

MO

Questioned Costs HUD Housing Programs Significant Deficiency

Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.

View Audit 364277 Questioned Costs: $1

Finding 573542 (2024-001)

Significant Deficiency 2024

West End Elderly Housing Corporation

MO

Questioned Costs HUD Housing Programs Significant Deficiency

Management agrees with this finding and the overpayment will be corrected. Management will review internal controls and implement a review process to only pay expenses already incmTed to avoid future overpayments.

View Audit 364276 Questioned Costs: $1

Finding 573531 (2024-002)

Material Weakness 2024

Family Life Center, Inc.

AL

Reporting Internal Control / Segregation of Duties

The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to comple...

The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to complete this. These additional controls are expected to be fully implemented for the fiscal year ending September 30, 2025.

View Audit 364259

Finding 573530 (2024-001)

Material Weakness 2024

Family Life Center, Inc.

AL

Internal Control / Segregation of Duties Reporting Subrecipient Monitoring

Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring appro...

Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.

View Audit 364259

Finding 573512 (2024-005)

Material Weakness 2024

Engineers Without Borders USA

CO

Subrecipient Monitoring Material Weakness Reporting

Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new proced...

Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new procedures for subaward reporting and the importance of compliance with federal regulations.

View Audit 364224

Finding 573499 (2024-002)

Material Weakness 2024

Saginaw Transit Authority Regional Services

MI

Questioned Costs Cash Management Material Weakness

Authority personnel responsible for resolution: Amy Bidwell Corrective Action Response: This finding relates to federal award draws requested by the previous administration. The requests were made prior to a grant amendment being finalized which would have made current expenditures eligible. Manag...

Authority personnel responsible for resolution: Amy Bidwell Corrective Action Response: This finding relates to federal award draws requested by the previous administration. The requests were made prior to a grant amendment being finalized which would have made current expenditures eligible. Management agrees with this finding and is following Uniform Guidance requirements to ensure that all eligible expenditures and incurred and eligible prior to requesting remimbursement from federal funds. Completed date: 10/01/2024

View Audit 364214 Questioned Costs: $1

Corrective Action Plans

Filters