Corrective Action Plans

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EDUCATION STABILIZATION FUND – ALLOWABLE COSTS U.S. Department of Education Education Stabilization Fund Assistance Listing Number: 84.425 Passed Through Minnesota Department of Education Pass Through Number: S425U220045 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend the Dis...
EDUCATION STABILIZATION FUND – ALLOWABLE COSTS U.S. Department of Education Education Stabilization Fund Assistance Listing Number: 84.425 Passed Through Minnesota Department of Education Pass Through Number: S425U220045 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend the District puts in place proper controls to ensure supporting documentation for timesheets is retained for all employees Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on ensuring proper controls are put in place. This will be implemented by December 31, 2025, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025
CHILD NUTRITION CLUSTER – REPORTING U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We reco...
CHILD NUTRITION CLUSTER – REPORTING U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend that the district ensures all changes and adjustments are communicated to the accountant who performs claim submissions. When the Nutrition Service Assistant Director’s review results in additional adjustments within PrimeroEdge, the District should only make those changes before the CLiCs cutoff date to prevent differences between client records in PrimeroEdge and CLICS reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all of the personnel involved in the reporting processes to ensure the compliance requirements are fully understood and a proper review of all reporting methods will be performed. This will be implemented by December 31, 2025, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025
Response and Planned Corrective Action – City of Zavalla has engaged Communities Unlimited, Inc. (CU) to provide accounting services. CU will be working with the City Secretary and Mayor Pro Tem to establish policies and procedures to ensure that the City has a adequate control system to safeguard a...
Response and Planned Corrective Action – City of Zavalla has engaged Communities Unlimited, Inc. (CU) to provide accounting services. CU will be working with the City Secretary and Mayor Pro Tem to establish policies and procedures to ensure that the City has a adequate control system to safeguard and maintain capital assets.
The Organization concurs with the finding and management will implement procedures to ensure appropriate internal control procedures are in place for period of performance and cutoff procedures related to grant expenditures. Management will implement additional internal controls at the end of the gr...
The Organization concurs with the finding and management will implement procedures to ensure appropriate internal control procedures are in place for period of performance and cutoff procedures related to grant expenditures. Management will implement additional internal controls at the end of the grant and the beginning of the grant to ensure accuracy of the salaries being posted are in the correct period of performance.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Awar...
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Award Period: 2024 Recommendation: We recommend that the County reviews its polices and controls to ensure there is a formally documented control that ensures all required training of LCTS fiscal site contacts is completed and the documentation of the completions of the training is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will share the Minnesota DHS previously recorded “LCTS Fiscal & Cost Schedule” training video with all new Fiscal Site Contacts that prepare cost schedules. County staff will then follow-up with the new Fiscal Site Contacts with a brief quiz to ensure they watched the training video and know how to capture only applicable costs in the cost schedule reports. Communications sharing the training video and the responses to the brief quiz will be maintained as documentation of the completion of the required trainings. Name of the contact person responsible for corrective action: Lucas Chase, Audit Manager Planned completion date for corrective action plan: December 31, 2025
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Awar...
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Award Period: 2024 Recommendation: We recommend that the County review its procedures and control to ensure all RMS listings sent to the State properly exclude those necessary individuals no longer working in the programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure that the reports are reviewed prior to submission going forward. Name of the contact person responsible for corrective action: Tim Paulus, Social Services Administrative Manager Planned completion date for corrective action plan: December 31, 2025
Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Numbe...
Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55240010 Award Period: 2024 Recommendation: We recommend the County implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in MAXIS and issues are followed up in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to train staff to ensure they are aware that review of casefiles needs to be documented by a signature for all applications, all information in casefiles needs to be accurately input into MAXIS for income and assets, and all applications should be processed in a timely and accurate manner. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2025
Views of Auditee and Corrective Actions: GDOE agrees with the finding. The audit identified one asset for which the acquisition cost recorded in the property records did not match the vendor invoice amount. The discrepancy was attributed to a data entry error during the initial recording of the asse...
Views of Auditee and Corrective Actions: GDOE agrees with the finding. The audit identified one asset for which the acquisition cost recorded in the property records did not match the vendor invoice amount. The discrepancy was attributed to a data entry error during the initial recording of the asset. Plan of action and completion date: The asset record has been corrected in Munis, the asset system of record, to accurately reflect the correct acquisition cost based on the vendor invoice and supporting documentation. Plan to monitor and responsible officials: The GDOE Property Management Office will continue to conduct periodic internal reviews of newly recorded assets to ensure that acquisition costs entered into Munis align with vendor invoices and receiving documentation prior to final posting. Any discrepancies identified will be promptly corrected and documented as part of routine compliance monitoring. The Inventory Management Officer, Maribeth Benavente, and Property Control Officers will be responsible for ensuring accurate asset records are maintained. Corrective action for this finding was completed as of December 28, 2025.
Views of Auditee and Corrective Actions: GDOE partially agrees with the condition identified; however, GDOE does not agree with the stated cause that the Financial Affairs Division lacks established internal control policies and procedures to disburse funds received from the U.S. Department of Educa...
Views of Auditee and Corrective Actions: GDOE partially agrees with the condition identified; however, GDOE does not agree with the stated cause that the Financial Affairs Division lacks established internal control policies and procedures to disburse funds received from the U.S. Department of Education on the same day the funds are deposited. The 24-hour payment to vendor requirement was a responsibility for the Third-Party Fiduciary Agent (TPFA). That specific condition was removed with the removal of the TPFA. The reference is no longer valid in the post TPFA environment. USEd’s Risk Management Services Division acknowledged and stated it would update the specific conditions to reflect the correct process. Notwithstanding this, GDOE is committed to processing vendor payments, when possible, within 24 hours, understanding the timing differences are influenced by operational and banking processing factors, including confirmation of fund receipt, internal review requirements, and payment processing timelines. Plan of action and completion date: GDOE acknowledges the importance of timely vendor payments and compliance with applicable cash management requirements. In response, the Financial Affairs Division is reviewing and updating standard operating procedures to more clearly incorporate the transitioned TPFA responsibilities, define roles and timelines, and strengthen monitoring controls under the current operating structure. GDOE remains committed to improving cash management processes to enhance compliance and consistency in future periods. We will now make vendor payments as soon as we see that the funds are “pending” in our bank accounts and not wait for those funds to be fully approved and deposited into our accounts. Plan to monitor and responsible officials: The DFAS and the Comptroller will ensure all payments are processed in a timely manner.
Views of Auditee and Corrective Actions: The Division of Special Education is currently reviewing the details of the finding in order to provide an adequate response and corrective action plan.
Views of Auditee and Corrective Actions: The Division of Special Education is currently reviewing the details of the finding in order to provide an adequate response and corrective action plan.
Management acknowledges that certain accrued expenses as of June 30, 2024, lacked adequate invoice support or appropriate year-end review. This was an oversight within our year-end closing procedures, and we recognize the need for strengthened internal controls surrounding the accrual and reconcilia...
Management acknowledges that certain accrued expenses as of June 30, 2024, lacked adequate invoice support or appropriate year-end review. This was an oversight within our year-end closing procedures, and we recognize the need for strengthened internal controls surrounding the accrual and reconciliation process. A formal review process will be added to the year-end closing checklist. All outstanding accruals older than 180 days will be reviewed for validity and continued need. No accrual will be recorded unless adequate document support, vendor communication, or other verifiable documentation is provided. These corrective actions will ensure all accrued expenses are appropriately documented, reviewed, and supported before reporting or claiming costs. This will establish a clear, auditable trail and reduce the risk of unsupported expenditures or questioned costs in future audits.
Management will ensure that the single audit and all necessary addendums and reports are filed on time. Executive Director Kyle Stewart will be responsible for ensuring that accurate information necessary for the audit is available in a timely manner.
Management will ensure that the single audit and all necessary addendums and reports are filed on time. Executive Director Kyle Stewart will be responsible for ensuring that accurate information necessary for the audit is available in a timely manner.
Finding No. 2024-003 – Documentation of Internal Controls over Compliance Material Weakness Finding: Audit procedures noted controls identified by management over material compliance requirements lacked sufficient documentation to conclude application of controls in place. Corrective Actions Taken o...
Finding No. 2024-003 – Documentation of Internal Controls over Compliance Material Weakness Finding: Audit procedures noted controls identified by management over material compliance requirements lacked sufficient documentation to conclude application of controls in place. Corrective Actions Taken or Planned: Management will identify and document all internal controls necessary to ensure compliance with federal requirements for the Student Financial Aid program. These controls will be formally implemented and include clear evidence of execution, such as manual or electronic sign-offs, timestamps, and retention of supporting documentation. The process will align with the COSO Internal Control Integrated Framework and will be monitored regularly to confirm effectiveness.
Finding No. 2024-002 Special Tests: Enrollment Reporting and Gramm-Leach-Bliley Act Compliance / Material Weakness in Internal Controls over Compliance Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Leach-Bliley Act, which...
Finding No. 2024-002 Special Tests: Enrollment Reporting and Gramm-Leach-Bliley Act Compliance / Material Weakness in Internal Controls over Compliance Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Leach-Bliley Act, which are both part of special tests identified in the 2024 Compliance Supplement. Additionally, due to a transition in Registrar leadership and concurrent updates to Student Information System (SIS) configurations, a subset of students who had graduated and ceased attendance were incorrectly reported with a “Withdrawn” enrollment status. As part of the institution’s standard enrollment reporting process, student enrollment and graduation data are transmitted monthly from the SIS to the National Student Clearinghouse (NSC). NSC subsequently reports this information to the National Student Loan Data System (NSLDS). Under normal system operations, graduation data should be automatically included with the monthly enrollment transmission and used to determine the correct final enrollment status. However, following the SIS configuration update, the automated linkage between degree conferral data and enrollment status reporting did not function as intended. As a result, certain students with conferred degrees were systemically classified as “Withdrawn” rather than “Graduated” in the enrollment file submitted by the Registrar’s Office. Upon identification of the issue, the Registrar’s Office submitted a help desk ticket to the SIS Helpdesk to document the findings and initiate a technical review of the enrollment reporting configuration. Corrective Actions Taken: A formal help desk ticket was submitted to the SIS Helpdesk to investigate the enrollment status reporting discrepancy. SIS technicians reviewed enrollment reporting configurations and confirmed that graduation data was not being correctly incorporated into the monthly enrollment extract. The Registrar’s Office identified the affected student population and validated degree conferral information against official graduation records. Corrected enrollment statuses have been submitted. Corrective Actions Planned: Concurrently with Fall 2025, SUBSEQUENT OF TERM enrollment report, the Registrar’s Office will submit corrected enrollment records for any additional student to the National Student Clearinghouse (NSC) to ensure that accurate graduation information is transmitted to the National Student Loan Data System (NSLDS). (Due by 01/31/2026) Starting with Fall 2025 graduates, the Registrar’s office will manually update graduation statuses for all identified impacted students to ensure institutional records accurately reflect degree conferral prior to subsequent enrollment reporting cycles. Last, Enrollment reporting procedures will be updated to document revised controls, roles, and review steps, including specific checks related to graduation status accuracy following SIS configuration changes or staffing transitions. Additionally, related to the Gramm-Leach-Bliley Act requirements, IWP acknowledges the repeated finding and has taken immediate steps to ensure full compliance with the Gramm-Leach-Bliley Act requirements outlined in the 2024 Compliance Supplement. Specifically: - Formal Written Information Security Program: A comprehensive written policy is being finalized to address all seven required elements under 16 CFR 314.4(b), including risk assessment, safeguards, and oversight. - Annual Review Process: The CIO will review updates to the Student Financial Aid Cluster within the OMB Compliance Supplement annually to confirm continued compliance. - Policy Approval and Oversight: Once completed, the policy will be reviewed and approved by the EVP to ensure all required elements are included. - Implementation and Training: Staff training will be conducted to ensure awareness and adherence to the security program. - Monitoring and Updates: The Institute will monitor for any changes to federal requirements and update the policy accordingly. The written security program will be completed and implemented by the end of FY2026, with ongoing annual reviews thereafter. Responsibility for oversight rests with the CIO, with final approval by the EVP.
Condition: We identified several instances in which personnel files were missing certain documentation, including pay rates, merit increases, hire dates, etc. Corrective Action Taken or Planned: Management plans to perfonn a review of all personnel files to ensure the applicable files are complete a...
Condition: We identified several instances in which personnel files were missing certain documentation, including pay rates, merit increases, hire dates, etc. Corrective Action Taken or Planned: Management plans to perfonn a review of all personnel files to ensure the applicable files are complete and contain current information. Anticipated Date of Completion: December 31 , 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.
Beginning with FY2026, a new Federal Programs Director and a new Special Education Director was hired by the Board, and a Fiscal Administrator was appointed on August 27, 2025. These new designees will ensure that all federal programs operate within their allowable costs, activities, and budgets.
Beginning with FY2026, a new Federal Programs Director and a new Special Education Director was hired by the Board, and a Fiscal Administrator was appointed on August 27, 2025. These new designees will ensure that all federal programs operate within their allowable costs, activities, and budgets.
Corrective Action Taken or Planned: The City is working with their provider to move the schedule for the annual audit up to accommodate the need for the Single Audit. This will be the focus of the 2025 Audit. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated ...
Corrective Action Taken or Planned: The City is working with their provider to move the schedule for the annual audit up to accommodate the need for the Single Audit. This will be the focus of the 2025 Audit. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated Completion Date: Quarter 2, prior to the start of the 2025 audit
Corrective Action Taken or Planned: The City will keep all work papers used to prepare the reports as it is not possible to recreate them later after adjusting entries due to limitations in the software. The reports will be provided for Council approval prior to sending vs after as an info item. Con...
Corrective Action Taken or Planned: The City will keep all work papers used to prepare the reports as it is not possible to recreate them later after adjusting entries due to limitations in the software. The reports will be provided for Council approval prior to sending vs after as an info item. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated Completion Date: Quarter 2, prior to the start of the 2025 audit
Corrective Action Taken or Planned: Grant projects and non-grant projects will not have combined invoices. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated Completion Date: Quarter 2, prior to the start of the 2025 audit
Corrective Action Taken or Planned: Grant projects and non-grant projects will not have combined invoices. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated Completion Date: Quarter 2, prior to the start of the 2025 audit
See response to finding 2024-001 for information about newly hired consultants. The budget vs. actual reports are now being prepared on a regular basis and documentation will be maintained to demonstrate compliance. The expected completion date is September 30, 2025.
See response to finding 2024-001 for information about newly hired consultants. The budget vs. actual reports are now being prepared on a regular basis and documentation will be maintained to demonstrate compliance. The expected completion date is September 30, 2025.
The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely, and audited within 9 months after year-end.
The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely, and audited within 9 months after year-end.
Finding 2024-005: Significant Deficiency - Special Tests and Provisions Repeat of Prior Year Finding 2023-008 Condition: While documentation exists that a background investigation was completed, no documentation was maintained that the results of the background investigation were compared to the emp...
Finding 2024-005: Significant Deficiency - Special Tests and Provisions Repeat of Prior Year Finding 2023-008 Condition: While documentation exists that a background investigation was completed, no documentation was maintained that the results of the background investigation were compared to the employment application or that a suitability determination was conducted by an appropriate adjudicating official who herself/himself was the subject of a favorable background investigation. Corrective Action: The Club and Cherokee Central Schools (CCS) agree with this finding and CCS notes that its Employment Suitability Investigations policy was updated and formally adopted on July 22, 2019. The audit included a sample of employee files from prior years, before the policy was implemented and before consistent personnel changes were made. Since the policy's adoption, appropriate procedures have been put in place to ensure background investigations and employment suitability assessments are conducted and properly documented. CCS will continue to monitor compliance with the policy and ensure that documentation is consistently maintained in employee personnel files moving forward. Current updates to be enacted immediately include documentation that the Superintendent has reviewed the files. Person Responsible For Corrective Action: Heather Driver, Interim CCS HR Director Anticipated Completion Date: June 30, 2025
The issue noted primarily reflects isolated lapses in documentation and oversight during a period of staff transition. Since that time, management has reinforced internal controls over both payroll and non-personnel expenditures to ensure that allocations are properly documented, reviewed, and appro...
The issue noted primarily reflects isolated lapses in documentation and oversight during a period of staff transition. Since that time, management has reinforced internal controls over both payroll and non-personnel expenditures to ensure that allocations are properly documented, reviewed, and approved before posting. In addition, all staff involved in charging costs to federal grants are being retrained on documentation standards and cost allocation procedures. The two OTPS invoices cited by the auditors were for overhead costs (payroll processing fees and general liability insurance) that are allocated based on allocation percentages and typically do not go through a separate approval process. The Agency is reinforcing supervisory review to ensure journal entries are created and approved by separate individuals and the accounting system was updated to prevent all staff members (without exception) from initiating and approving entries.
Recommendation: We recommend that the City review and update internal controls to ensure that supporting documentation for allowable time charges to grant programs is properly maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...
Recommendation: We recommend that the City review and update internal controls to ensure that supporting documentation for allowable time charges to grant programs is properly maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff has updated timekeeping for individuals charging partial time to the Housing Section 8 program to track actual hours spent rather than through budget allocation. Staff has in addition identified a method by which the City can produce supervisor approval documentation through the financial system’s electronic workflow. Names of the contact persons responsible for corrective action: Stephanie Meyer (Finance Director), Elizabeth Hause (Community Services Director) Planned completion date for corrective action plan: December 30, 2025
Oversight Agency for Audit Tri-County Housing, Inc. dba Total Concept & Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name of independent accounting firm: Audit Period: January 1, 2024 through December 31, 2024. The finding from the Dece...
Oversight Agency for Audit Tri-County Housing, Inc. dba Total Concept & Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name of independent accounting firm: Audit Period: January 1, 2024 through December 31, 2024. The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. Finding 2024-1 Comments of the finding and recommendation: Management agrees with the finding. Action taken: We will assign the Executive Director to oversee all federal reporting deadlines and implement a centralized compliance calendar with automated reminders. Internal policies will be updated to require a formal review of reporting documents at least 45 days prior to submission deadlines. Additionally, relevant staff will receive training on Uniform Guidance requirements, and quarterly compliance meetings will be held to monitor progress. These actions are intended to ensure timely and accurate future submissions in accordance with federal regulations. If the oversight agency has questions regarding this plan, please email Steven Cordova, executive director of Tri-County Housing, Inc. dba Total Concept & Subsidiaries at scordova@totalconcept.net. Sincerely yours, Tri-County Housing, Inc. dba Total Concept & Subsidiaries
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