Corrective Action Plans

Finding 50832 (2022-003)

Material Weakness 2022

Center for Independent Living for Western Wisconsinc INC

WI

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 No documentation of supervisor approval on timesheets Recommendation: We recommend the Organization develop and implement processes for supervisors to document their approval on timesheets. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

2022-003 No documentation of supervisor approval on timesheets Recommendation: We recommend the Organization develop and implement processes for supervisors to document their approval on timesheets. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review the processes and implement procedures. Name(s) of the contact person(s) responsible for corrective action: Kyle Kleist Planned completion date for corrective action plan: September 30, 2023

View Audit 47181

Finding 50820 (2022-005)

Material Weakness 2022

Spina Bifida Association of America

VA

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2022-005: Reporting ? Material Weakness in Internal Control Over Compliance and Compliance; U.S. Department of Health and Human Services, Rare Disorders: Research, Surveillance, Health Promotion, and Education; Assistance Listing Number 93.315 Condition Th...

Finding No. 2022-005: Reporting ? Material Weakness in Internal Control Over Compliance and Compliance; U.S. Department of Health and Human Services, Rare Disorders: Research, Surveillance, Health Promotion, and Education; Assistance Listing Number 93.315 Condition The Association does not have controls in place to ensure that FFATA reporting requirements were met. As a result, the Association did not submit the required data on its first-tier sub-awards. Recommendation It was recommended that management review all active sub-awards for the year ended December 31, 2022, and submit the required data elements within the FSRS system. Furthermore, it was recommended that the Association?s management design control procedures to ensure that all reporting requirements are identified and submitted in a timely fashion. Action Taken The Spina Bifida Association will take the necessary actions to meet the requirements set forth to be in compliance with FFATA. Anticipated Completion Date December 2023

View Audit 48621

Finding 50769 (2022-002)

None 2022

Snoqualmie Valley School District No. 410

WA

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

Finding ref number: 2022-002 Finding caption: The District did not have internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Ryan Stokes, Assistant Superintendent P.O. Box 400 Snoqualmie, WA 98065 (425) 831-8012 Corr...

Finding ref number: 2022-002 Finding caption: The District did not have internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Ryan Stokes, Assistant Superintendent P.O. Box 400 Snoqualmie, WA 98065 (425) 831-8012 Corrective action the auditee plans to take in response to the finding: Corrective action was implemented after the prior year audit and no new expenditures have occurred since that time related to federally funded public works projects. Anticipated date to complete the corrective action: June 2022

View Audit 49978

Finding 50758 (2022-002)

Material Weakness 2022

Afiya Apartments INC

OR

HUD Housing Programs Eligibility Material Weakness

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management overseeing property through 4/30/2023. A new management agen...

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management overseeing property through 4/30/2023. A new management agent will be identified to take over the property after 4/30/2023. b. Ensure that the new managing agent employs an onsite manager with HUD compliance experience. c. Currently prioritizing recertifications by oldest first. d. Monthly review of TRACS reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. New processes will be implemented by 5/1/2023.

View Audit 41842

Finding 50751 (2022-004)

Material Weakness 2022

Tri-County School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2022-004 ? Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description o...

Finding 2022-004 ? Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will implement a formal process to ensure the required weekly payroll certificates are collected and reviewed to ensure compliance with the wage rate requirements. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50750 (2022-003)

Material Weakness 2022

Tri-County School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County Sch...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will ensure someone other that the preparer of the report perform a documented review prior to submission to validate the accuracy and completeness of the data submitted. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50749 (2022-002)

Material Weakness 2022

Tri-County School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-002 ? Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. D...

Finding 2022-002 ? Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will establish a documented review of all Education Stabilization Fund account payable claims before they are paid. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50745 (2022-001)

Material Weakness 2022

Tri-County School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2022-001 ? Child Nutrition Cluster -Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Descript...

Finding 2022-001 ? Child Nutrition Cluster -Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will establish a documented review of all Child Nutrition Cluster account payable claims before they are paid. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50735 (2022-002)

Material Weakness 2022

Mohawk Valley Community Action Agency, Inc.

NY

Reporting Material Weakness

Name of auditee: Mohawk Valley Community Action Agency, Inc. TIN: 16-0918009 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: August 1, 2021 - July 31, 2022 CAP prepared by: Amy Turner aturner@mvcaa.com Finding 2022-002 Mohawk Valley Community Action Agency has implemented account...

Name of auditee: Mohawk Valley Community Action Agency, Inc. TIN: 16-0918009 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: August 1, 2021 - July 31, 2022 CAP prepared by: Amy Turner aturner@mvcaa.com Finding 2022-002 Mohawk Valley Community Action Agency has implemented accounting procedures to ensure proper identification of federal expenditures and timely submission of the data collection form to the Federal Audit Clearinghouse. Additionally, to avoid future delays with the audit for the year ended July 31, 2023, we are working with our auditors and are planning for timely completion of our audit and to address both findings 2022-001 and 2022-002 as follows: ? An audit entrance conference with the Board of Directors will be held on Monday, June 26th, 2023. EFPR Group will present the outline and timetable for the 2023 audit. ? The Fiscal Director will meet with EFPR Group in July prior to the fiscal year end to review and discuss the prior year audit adjustments with the goal of not having similar adjustment resulting from the 2023 audit. ? A draft trial balance will be ready at the end of September 2023. ? All reconciliations will be completed by Mid-October. ? Field work by EFPR Group will be conducted in mid-November 2023. ? An audit exit conference with Board of Directors will be scheduled for Monday, December 11th, 2023 to present draft financial statements for 2023. ? The audit will be finalized and submitted to the Federal Audit Clearing House by December 31, 2023.

View Audit 42239

Finding 50721 (2022-001)

Material Weakness 2022

Moab Community School

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Moab Community School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Carrie Ann Smith, Director and Matt Lovell, Business Manager Corrective ...

Finding 2022-001 Finding Summary: Moab Community School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Carrie Ann Smith, Director and Matt Lovell, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

View Audit 50133

Finding 50720 (2022-001)

Material Weakness 2022

Center for Creativity, Innovation & Discovery

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Responsible Individuals: Corrective Action Plan: Center for Creativity, Innovation & Discovery is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Brenda Bennett, Director...

Finding 2022-001 Finding Summary: Responsible Individuals: Corrective Action Plan: Center for Creativity, Innovation & Discovery is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Brenda Bennett, Director Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management has provided the audited financial statements and a copy of the proposed budget to USDA in December 2022 and will continue to ensure all necessary corrective action plan items are submitted to the USDA each year.

View Audit 47422

Finding 50661 (2022-001)

Material Weakness 2022

College Place School District No. 250

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE College Place School District No. 250 September 1, 2021 through August 31, 2022 Finding Ref. No.: 2022-001 Finding Caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Na...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE College Place School District No. 250 September 1, 2021 through August 31, 2022 Finding Ref. No.: 2022-001 Finding Caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Julie James, Director of Business and Finance 1755 S. College Ave., College Place, WA 99324 (509) 525-4827 Corrective action the auditee plans to take in response to the finding: This particular project was funded through ESSER funds which are considered federal funds. Federal funds require a special set of guidelines. The district contracted with a project manager who completed the prevailing wage documentation. In the future, if the District uses federal funds for construction projects, the District will include the provision that the contractor or subcontractors comply with requirements to submit to the District weekly, for each week in which any contract work is performed, certified payroll reports. These reports will include a copy of the payroll and a signed statement of compliance. The District will ensure federal prevailing wage rate clauses are in included in contracts using federal funds. The District understands that we may use a contracted project manager to collect certified payroll reports from contractors and subcontractors, but ultimately, it is the District?s responsibility to comply with these requirements and maintain documentation demonstrating compliance. Anticipated date to complete the corrective action: 6/14/2023

View Audit 42778

Finding 50649 (2022-002)

Material Weakness 2022

Clintondale Community Schools

MI

Questioned Costs Cash Management Subrecipient Monitoring

See corrective action plan

View Audit 53600 Questioned Costs: $1

Finding 50645 (2022-004)

Material Weakness 2022

Clintondale Community Schools

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

See corrective action plan

View Audit 53600

Finding 50644 (2022-003)

Material Weakness 2022

Clintondale Community Schools

MI

Questioned Costs Cash Management Subrecipient Monitoring

See corrective action plan

View Audit 53600 Questioned Costs: $1

Finding 50641 (2022-003)

Material Weakness 2022

City of Olathe, Kansas

KS

HUD Housing Programs Material Weakness Special Tests & Provisions

Finding 2022-003 ? Assistance #14.871 ? Section 8 Housing Choice Vouchers ? Special Tests: Selection from the Waiting List (Material Weakness): Condition: A secondary review of waiting list decisions was not being performed. In addition, it was noted that the wait list is only maintained for 3 years...

Finding 2022-003 ? Assistance #14.871 ? Section 8 Housing Choice Vouchers ? Special Tests: Selection from the Waiting List (Material Weakness): Condition: A secondary review of waiting list decisions was not being performed. In addition, it was noted that the wait list is only maintained for 3 years so evidence of wait list position for tenants that have been in the program for longer than 3 years could not be provided. Recommendations: We recommend that the Housing Authority follow the new quality control policies and procedures implemented in the 4th quarter of 2022 to ensure that wait list documentation is being reviewed and approved, and also that a copy of the waitlist documentation be kept in each tenant file so that there is a historical record of the wait list process once the actual wait list is no longer being maintained. Corrective Action Plan: The plan was executed in October 2022 and has been followed since. Contact Person: Joyce DePriest, Interim Executive Director

View Audit 52358

Finding 50640 (2022-002)

Material Weakness 2022

City of Olathe, Kansas

KS

HUD Housing Programs Eligibility Material Weakness

Finding 2022-002 ? Assistance #14.871 ? Section 8 Housing Choice Vouchers ? Eligibility (Material Weakness): Condition: A secondary review or approval of eligibility documentation was not being performed. Recommendations: We recommend that the Housing Authority follow the new quality control policie...

Finding 2022-002 ? Assistance #14.871 ? Section 8 Housing Choice Vouchers ? Eligibility (Material Weakness): Condition: A secondary review or approval of eligibility documentation was not being performed. Recommendations: We recommend that the Housing Authority follow the new quality control policies and procedures implemented in the 4th quarter of 2022 to ensure that eligibility calculations are being reviewed by someone other than the preparer, and also that all required documentation is being maintained in tenant files. Corrective Action Plan: The plan was executed in October 2022 and has been followed since. Contact Person: Joyce DePriest, Interim Executive Director

View Audit 52358

Finding 50639 (2022-001)

Material Weakness 2022

City of Olathe, Kansas

KS

HUD Housing Programs Reporting Material Weakness

Finding 2022-001 ? Assistance #14.871 ? Section 8 Housing Choice Vouchers ? Reporting (Material Weakness): Condition: A secondary review or approval of monthly and annual reporting submitted through HUD?s voucher management system was not being performed. One of the annual reports (SEMAP) had calcul...

Finding 2022-001 ? Assistance #14.871 ? Section 8 Housing Choice Vouchers ? Reporting (Material Weakness): Condition: A secondary review or approval of monthly and annual reporting submitted through HUD?s voucher management system was not being performed. One of the annual reports (SEMAP) had calculation errors. Recommendations: We recommend that the Housing Authority update policies and procedures to ensure that monthly and annual reports are being reviewed by someone other than the preparer, and also that copies of the submissions, along with supporting documentation, are being maintained to support the information being submitted to HUD. Corrective Action Plan: Management plans to update the written procedures for SEMAP to require a secondary review. Contact Person: Joyce DePriest, Interim Executive Director. Anticipated Completion Date: This will be accomplished by the end of third quarter 2023.

View Audit 52358

Finding 50631 (2022-004)

Material Weakness 2022

Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust

CA

Material Weakness

2022-004: Audit Finding Title: Material Weakness - Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): Our date of withdrawal procedures much appropriately n...

2022-004: Audit Finding Title: Material Weakness - Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): Our date of withdrawal procedures much appropriately needed a review on how it was counted and how we determined the date in which the allotted number of absences prior to making to determination ended. To ensure we address this issue with process NTMA has recently adopted a new student financial management system that will assist in determining correct dates of determination. Jenzabar Financial Aid, our new SMS, enacts group processing and direct data imports from the DoE, manages funds to and from the COD system. Flexibility to award using federal and institutional methodologies, automates COA calculations, date of determination validation etc.. Jenzabar is a Financial Aid System built by financial aid people. It was set up in manner that is meant to be more compliant and more robust streamline process. It has automated the entire financial aid process.

View Audit 51547

Finding 50630 (2022-002)

Material Weakness 2022

Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust

CA

Student Financial Aid Material Weakness Reporting

2022-002 - Material Weakness Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): As noted in the findings under ?Cause?, not going back into the EdExpress sy...

2022-002 - Material Weakness Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): As noted in the findings under ?Cause?, not going back into the EdExpress system to update the disbursement dates in COD was a training error/oversight that has been corrected. Jenzabar Financial Aid, NTMA Training Center?s new SMS, enacts group processing and direct data imports from the DoE, manages funds to and from the COD system. Flexibility to award using federal and institutional methodologies, automates COA calculations etc.. Jenzabar is a Financial Aid System built by financial aid people. It was set up in manner that is meant to be more compliant and more robust streamline process. It has automated the entire financial aid process.

View Audit 51547

Finding 50610 (2022-004)

Material Weakness 2022

Ecorse Public Schools

MI

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

The contractor, Johnson Control provided information that they are a unionized operation and the use the union wages scale that exceeds prevailing wages. We will in the future ensure that any contractor that we used over $2,000.00 will have a formal contract that includes the David-Bacon Act.

View Audit 45534 Questioned Costs: $1

Finding 50605 (2022-002)

Material Weakness 2022

Ecorse Public Schools

MI

Material Weakness Reporting Internal Control / Segregation of Duties

The CFO will perform a detail review of the accounts used throughout the district and make corrections before January 1, 2023. Which will be conducted during the review of the budget to bring everything in compliance.

View Audit 45534

Finding 50556 (2022-004)

Material Weakness 2022

Vigo County School Corporation

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval proces...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval process of required applications and reports to comply with the Special Tests and Provisions ? Participation of Private School Children and Reporting compliance requirements. Description of Corrective Action Plan: The Director of Elementary Education will work with the Curriculum Team to develop an application process that provides for data submission by one individual and a review of the Title I application by another individual. The Director will also work to implement a report review process that includes multiple personnel involved in the preparation and review of reports to ensure their accuracy. Anticipated Completion Date: Immediately

View Audit 53341

Finding 50550 (2022-003)

Material Weakness 2022

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022 ?003 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization operates under a common paymaster agreement with Chelsea Jewish Lifecare, Inc. (CJL), the sole corporate member of the Organization. As such, the Organization transfers funding to cover...

2022 ?003 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization operates under a common paymaster agreement with Chelsea Jewish Lifecare, Inc. (CJL), the sole corporate member of the Organization. As such, the Organization transfers funding to cover its share of payroll and related costs on a weekly basis to CJL. Approximately $192,000 of the advance noted was to cover payroll and related costs for the pay period ending December 31, 2022 which was paid the first week in January 2023. The remaining balance resulted from the weekly transfer amount not being adjusted following a number of terminations at the beginning of November 2022. Amounts transferred in excess were fully utilized to cover payroll and related costs in January 2023. Management has reviewed and revised procedures to ensure excess funds are not transferred in the future. Proposed Completion Date: January 31, 2023

View Audit 53056

Finding 50549 (2022-002)

Material Weakness 2022

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022 ?002 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highestquality of care to its residents during the COVID-19 pandemic, primarily as a result of federal ...

2022 ?002 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highestquality of care to its residents during the COVID-19 pandemic, primarily as a result of federal and state stimulus funds, which were restricted in usage, received during 2020 and 2021. The Organization made it a priority to ensure that its staff continued to be compensated throughout the pandemic. Accordingly, the Organization kept cash on hand in order to meet the needs of the residents cared for daily and the dedicated staff who serve them. The Organization was not expecting a surplus cash situation at December 31, 2020 or June 30, 2021. Had the Organization not received stimulus funds through programs such as the Provider Relief Fund and Paycheck Protection Program, the Organization would not have had surplus cash at both December 31, 2020 and June 30, 2021. The required deposit due to the residual receipt account for the year ended December 31, 2020 was made on May 31, 2022. The Organization is currently in the process of discussing repayment terms for the deposit due for the period June 30, 2021 with its asset manager. Proposed Completion Date: No later than December 31, 2023.

View Audit 53056

Corrective Action Plans

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