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Corrective Action Plans

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Finding 388085 (2023-096)
Material Weakness 2023
State of Maine
ME
Subrecipient Monitoring Material Weakness Reporting § 200.303
Department: Defense, Veterans and Emergency Management Title: Internal control over DG – PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop written procedures for the monthly identification of sub...
Department: Defense, Veterans and Emergency Management Title: Internal control over DG – PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop written procedures for the monthly identification of subawards, the collection of UEIs, input to FSRS, and a reconciliation to MEMA records. The Department will identify FSRS entries recorded for current awards and compare them to the actual subawards (identified by the review of contracts, analysis of Advantage payments, and interview of program staff). The Department will input the remaining subawards into FSRS. The Department will compare the complete subaward list in FSRS to MEMA records. The Department will switch over to a monthly input of new subawards. Completion Date: April 1, 2024, May 3, 2024 and June 20, 2024 respectively Agency Contact: James Belanger, Business Office Director MEMA, 207-707-2912
View Audit 299909
Finding 388047 (2023-091)
Material Weakness 2023
State of Maine
ME
Special Tests & Provisions Questioned Costs Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over Medicaid Nursing Facility audits needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will check with HR weekly for new applicants, interview qualified candidates as soon a...
Department: Health and Human Services Title: Internal control over Medicaid Nursing Facility audits needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will check with HR weekly for new applicants, interview qualified candidates as soon as possible, and hire and train qualified individuals. The Department will complete the COVID audits. The Department will reassign COVID auditors to the LTC program audits. Completion Date: Ongoing (first item), June 30, 2024 (second item) and July 1, 2024 (third item) Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778
View Audit 299909
Finding 388029 (2023-089)
Material Weakness 2023
State of Maine
ME
Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information....
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: April 1, 2024 (first three items) and May 1, 2024 (fourth item) Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 388015 (2023-082)
Material Weakness 2023
State of Maine
ME
Questioned Costs Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action complete Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. Th...
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action complete Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: January 31, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 388012 (2023-079)
Material Weakness 2023
State of Maine
ME
Questioned Costs Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The comp...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: March 31, 2024 and June 30, 2024 respectively Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 388009 (2023-076)
Material Weakness 2023
State of Maine
ME
Special Tests & Provisions Questioned Costs Eligibility § 200.303
Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department’s existing IEVS reports are part ...
Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department’s existing IEVS reports are part of an Integrated Eligibility System whose format is in compliance with federal regulations. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481
View Audit 299909
Finding 387991 (2023-070)
Material Weakness 2023
State of Maine
ME
Questioned Costs Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information....
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: July 1, 2023, June 1, 2024 and June 15, 2024 respectively Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387979 (2023-065)
Material Weakness 2023
State of Maine
ME
Questioned Costs Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over the ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential informat...
Department: Redacted Title: ________ over the ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: July 1, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387951 (2023-056)
Material Weakness 2023
State of Maine
ME
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303
Department: Economic and Community Development Title: Internal control over ERA Program performance reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will have quarterly onsite meetings with MaineHousing staff to review the dat...
Department: Economic and Community Development Title: Internal control over ERA Program performance reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will have quarterly onsite meetings with MaineHousing staff to review the data and supporting documentation prior to the submission deadline. Completion Date: January 31, 2026 Agency Contact: Deborah Johnson, Director, Office of Community Development, DECD, 207-624-9817
View Audit 299909
Finding 387939 (2023-024)
Material Weakness 2023
State of Maine
ME
Questioned Costs Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete...
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: January 31, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387927 (2023-023)
Material Weakness 2023
State of Maine
ME
Questioned Costs Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The comp...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: June 1, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387895 (2023-044)
Material Weakness 2023
State of Maine
ME
Subrecipient Monitoring Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over WIC subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will continue training and finalizing processes with DHHS Internal Audit for ongoing complet...
Department: Health and Human Services Title: Internal control over WIC subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will continue training and finalizing processes with DHHS Internal Audit for ongoing completion of the financial component of MERs. Completion Date: June 1, 2024 Agency Contact: Ginger Roberts-Scott, Senior Health Program Manager, DHHS, 207-287-5342
View Audit 299909
Finding 387876 (2023-039)
Material Weakness 2023
State of Maine
ME
Questioned Costs Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over ________, ________, and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential i...
Department: Redacted Title: ________ over ________, ________, and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: December 31, 2024 (first item) and March 18, 2024 (second and third items) Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387865 (2023-040)
Material Weakness 2023
State of Maine
ME
Questioned Costs Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information....
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: April 15, 2024 and June 30, 2024 respectively Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387860 (2023-022)
Material Weakness 2023
State of Maine
ME
Questioned Costs Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action complete Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. Th...
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action complete Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: July 30, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387815 (2023-002)
Material Weakness 2023
Hodges University, Inc.
FL
Student Financial Aid Reporting Material Weakness
2023-002 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagr...
2023-002 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Hodges University's enrollment and withdrawal policies did not align with the department of education requirements. In addition, internal controls in place were insufficient. Action taken in response to finding: Hodges University is updating its policies to follow the federal policies and best practices in order to remain compliant; that update will reflect as an addendum to the catalog. We have implemented additional internal controls to ensure the timeliness and accuracy of future reporting, and compliance. Name(s) of the contact person(s) responsible for corrective action: Nicole Hurley, Director of University Registrar, Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost. Planned completion date for corrective action plan: Effective immediately
View Audit 299868
Finding 387811 (2023-003)
Material Weakness 2023
City of Temecula
CA
Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303
Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Special Te...
Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Special Tests and Provisions - Wage Rate Requirements Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024
View Audit 299850
Finding 387793 (2023-002)
Material Weakness 2023
City of Temecula
CA
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Correctiv...
Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement procedures to include evidence documenting the individual who reviewed and approved required reports prior to submission. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024
View Audit 299850
Finding 387792 (2023-001)
Material Weakness 2023
City of Temecula
CA
Reporting Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.502 § 200.510
Program: CDBG - Entitlement Grants Cluster/ Highway Planning and Construction/ Nationally Significant Freight and Highway Project Funds Federal Financial Assistance Listing No.: 14.218 / 20.205 / 20.934 Federal Agency: U.S. Department of Housing and Urban Development/ U.S. Department of Transportati...
Program: CDBG - Entitlement Grants Cluster/ Highway Planning and Construction/ Nationally Significant Freight and Highway Project Funds Federal Financial Assistance Listing No.: 14.218 / 20.205 / 20.934 Federal Agency: U.S. Department of Housing and Urban Development/ U.S. Department of Transportation Direct Award: U.S. Department of Housing and Urban Development Pass-through: California Department of Transportation in relation to the Highway Planning and Construction Award Year: Multiple Grant Award Number: All Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.SlO(b) - Schedule of expenditures of Federal awards Views of Responsible Officials and Corrective Action: We concur with the finding. The City will provide training for new and unfamiliar programs and continuing training for existing programs to employees involved with the grant program. The City will implement internal controls to ensure all federal expenditures are accurately tracked and reported on the SEFA. Personnel knowledgeable of federal expenditures will review amounts coded to federal programs for completeness and accuracy. The SEFA will be prepared and reviewed in a timely manner and reconciled to underlying records as well as the basic financial statements. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024
View Audit 299850
Finding 387790 (2023-003)
Material Weakness 2023
Housing Authority of the City of Allentown
PA
Questioned Costs HUD Housing Programs Eligibility
Action taken in response to finding: Create a third party verification policy and procedure SOP. Name(s) of the contact person(s) responsible for corrective action: Doryan Campo Planned completion date for corrective action plan: April 2024
Action taken in response to finding: Create a third party verification policy and procedure SOP. Name(s) of the contact person(s) responsible for corrective action: Doryan Campo Planned completion date for corrective action plan: April 2024
View Audit 299848 Questioned Costs: $1
Finding 387784 (2023-001)
Material Weakness 2023
Calumet Independent School District No. 76
OK
Questioned Costs Subrecipient Monitoring Material Weakness
Calumet Public School will ensure that the Davis-Bacon Act is followed. The district will conduct weekly and bi-weekly payroll report reviews on contractors and subcontractors. We will ensure that federal wage rates, as well as the fringes are being properly paid. The district will also have all ...
Calumet Public School will ensure that the Davis-Bacon Act is followed. The district will conduct weekly and bi-weekly payroll report reviews on contractors and subcontractors. We will ensure that federal wage rates, as well as the fringes are being properly paid. The district will also have all the required items posted at any jobsite. We are committed to complying with the Davis-Bacon Act.
View Audit 299834
Finding 387778 (2023-002)
Material Weakness 2023
Seymour Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2023-002 Finding Subject: COVID 19 – Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Steve Nauman, Treasurer Contact Phone Number and Email Address: Phone: 812-522-3340 Email: naumans@scsc.k12.in...
FINDING 2023-002 Finding Subject: COVID 19 – Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Steve Nauman, Treasurer Contact Phone Number and Email Address: Phone: 812-522-3340 Email: naumans@scsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The SCSC management team will design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place prior to filing required reports. Anticipated Completion Date: The projected date of completion is February 29, 2024.
View Audit 299833
Finding 387765 (2023-001)
Material Weakness 2023
Davis County Hospital
IA
Allowable Costs / Cost Principles Cash Management Material Weakness
Criteria: The terms and conditions of the CARES Act Provider Relief fund (PRF) distributions state that funds are not to be used to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: During the process of identifyin...
Criteria: The terms and conditions of the CARES Act Provider Relief fund (PRF) distributions state that funds are not to be used to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, it was noted that bonus expenses were not reduced by amounts reimbursable form other sources, namely Medicare. Corrective Action Plan: Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Anticipated Completion Date: Ongoing Responsible Individuals: Lisa Warren, CFO
View Audit 299830
Finding 387745 (2023-001)
Material Weakness 2023
Southwestern Community College District
CA
Reporting Subrecipient Monitoring Material Weakness
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Management concurs and will implement internal controls to ensure subaward information in accordance with the FFATA requirements. As of December 8, 2023, the District has submitted the required subaward infor...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Management concurs and will implement internal controls to ensure subaward information in accordance with the FFATA requirements. As of December 8, 2023, the District has submitted the required subaward information for past subawards. Going forward, the District will implement internal controls to ensure subaward information is submitted within the timeframe specified in the FFATA requirements. Implementation Date: December 8, 2023
View Audit 299824
Finding 387702 (2023-004)
Material Weakness 2023
East Ramapo Central School District
NY
Questioned Costs Material Weakness Internal Control / Segregation of Duties
Name of Auditee: East Ramapo Central School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Natalie Espinal, Assistant Superintendent for Business Phone: 845-577-6062 (A) Current Finding on the Schedule of Findings and Respon...
Name of Auditee: East Ramapo Central School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Natalie Espinal, Assistant Superintendent for Business Phone: 845-577-6062 (A) Current Finding on the Schedule of Findings and Responses (4) Audit Finding 2023-004 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
View Audit 299766
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