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Corrective Action Plans

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Finding 11760 (2023-001)
Significant Deficiency 2023
Swarthmore College
PA
Questioned Costs Student Financial Aid Significant Deficiency
Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures surrounding the completion of R2T4 calculations to ensure schedule...
Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures surrounding the completion of R2T4 calculations to ensure scheduled breaks are properly factored into calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Swarthmore College utilizes the Return of Title IV Funds Calculation Web Tool available through the Department of Education’s (DOE) Common Origination and Disbursement (COD) site to calculate the amount of federal funds needing to be returned to the DOE when a student withdraws during a semester. Upon the withdraw of an eligible student, two Financial Aid professionals review the calculation of the return of Title IV funds. In addition, Financial Aid will have two professionals review the initial set up of semesters, dates and cost configurations in the COD Return of Title IV Funds Calculation Web Tool. Please note, each year, Swarthmore College has less than five students withdraw resulting in a return of Title IV Funds Calculation. The 2022-23 finding impacted three students with less than $100 of Title IV funds per student returned to the DOE. Name of the contact person responsible for corrective action: Judy Strauser, Director of Operations, Financial Aid Planned completion date for corrective action plan: Fall 2024
View Audit 15590 Questioned Costs: $1
Finding 11754 (2023-002)
Significant Deficiency 2023
Western Regional Housing Authority
NM
Questioned Costs HUD Housing Programs Eligibility
2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls ov...
2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant files and eligibility determinations to ensure that information is accurately transferred into the system used for eligibility determinations and assistance calculations. Action Taken: The Housing Authority does have controls in place, we require staff to manually calculate the rent and utility allowance and then compare to the computer generated calculations, but unfortunately, staff errors do occur. These items have been addressed with staff and the HAP was recalculated with the correct utility allowance and the additional HAP was paid to the appropriate party in September. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director
View Audit 15564 Questioned Costs: $1
Lincoln Elementary School District 156
IL
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $4,000 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes ...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $4,000 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the District will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 15398 Questioned Costs: $1
Lincoln Elementary School District 156
IL
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $516 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $516 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the District will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 15398 Questioned Costs: $1
Lincoln Elementary School District 156
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person:...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.
View Audit 15398 Questioned Costs: $1
El Redentor Apartments, Inc. (el Redentor Apts)
LA
Questioned Costs
Management agrees with the finding. The funds will be reimbursed in the amounts of $932.
Management agrees with the finding. The funds will be reimbursed in the amounts of $932.
View Audit 15355 Questioned Costs: $1
Finding 11364 (2023-002)
Significant Deficiency 2023
The School Board of the City of Newport News, Virginia
VA
Questioned Costs Allowable Costs / Cost Principles
2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Corrective Action: In order...
2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Corrective Action: In order to more fully ensure program costs are allowable, additional Internal control reviews will be added to the current processes as follows. 1) All employees paid from sponsored funds are required to report their effort monthly. 2) The employee, or responsible individual will report percent effort using suitable means of verification. 3) Supervisors are responsible for certification of time and effort for personnel associated with their sponsored programs. 4) If the Supervisor is the employee completing the effort report, the Executive director must certify the percent effort level. 5) If the Executive Director is the employee completing the effort report, an Officer of The Program's School board must certify the percent effort report. Contact: Scarlett Minto, Chief Financial Officer Expected Completion Date: January 2024- All corrective actions have been implemented. If you have any questions, please contact Scarlett Minto at 757-591-4642 or by email at Scarlett.Minto@nn.k12.va.us.
View Audit 15272 Questioned Costs: $1
Finding 11362 (2023-002)
Significant Deficiency 2023
Marion County District School Board
FL
Questioned Costs Special Tests & Provisions
Planned Corrective Action Plan - The District's is currently working with the parties involved to obtain the supporting documentation. A procedure has been developed to ensure that funds subject to the Davis-Bacon Act are identified, the requirements communicated to all responsible parties and docu...
Planned Corrective Action Plan - The District's is currently working with the parties involved to obtain the supporting documentation. A procedure has been developed to ensure that funds subject to the Davis-Bacon Act are identified, the requirements communicated to all responsible parties and documentation of compliance obtained. In addition, regular meetings and review of the procedures are planned to ensure proper tracking of all applicable projects. Anticipated Completion Date - 06/30/2024 Responsible Contact Persons - Robert Knight, Facilities Supervisor; Shaun Duncan, Technical Services Supervisor; Terri Cooke, Director of Finance
View Audit 15270 Questioned Costs: $1
Gibson County, Tennessee
TN
Questioned Costs Reporting Internal Control / Segregation of Duties
Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.
Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.
View Audit 15194 Questioned Costs: $1
Finding 11307 (2023-004)
Significant Deficiency 2023
Saint Peter's University and Affiliates
NJ
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Auditors’ Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education...
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Auditors’ Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has developed a policy to identify uncashed Title IV refund checks prior to the 240-day expiration date. The policy includes steps to contact students whose checks did not clear and to return the funds to the Department within 240 days after the issue date of the check. The procedures will ensure that reviews are completed and returned timely according to applicable regulations. Name(s) of the contact person(s) responsible for corrective action: Cynthia McDaniel, Controller, (201) 761-7424 Planned completion date for corrective action plan: Completed
View Audit 15156 Questioned Costs: $1
Finding 11301 (2023-003)
Significant Deficiency 2023
Saint Peter's University and Affiliates
NJ
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into the R2T4 calculations as well as the correct d...
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into the R2T4 calculations as well as the correct date of withdrawal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error identified has been recalculated with the correct date and funds have been returned. The office of Financial Aid will have two staff members review each withdrawal to ensure that withdrawal dates are checked and that scheduled breaks are appropriately accounted for prior to finalizing the calculations. Name(s) of the contact person(s) responsible for corrective action: Jennifer Ragsdale, Director of Student Financial Aid, (201) 761-6060 Planned completion date for corrective action plan: Completed
View Audit 15156 Questioned Costs: $1
Finding 11296 (2023-001)
Significant Deficiency 2023
Saint Peter's University and Affiliates
NJ
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Aid Cluster – Federal Assistance Listing Number 84.063 Recommendation: We recommend that the University establish a process to review changes and updates to a student’s FASFA prior to disbursing funds to ensure the most up to date and accurate information is being used for Pell aw...
Student Financial Aid Cluster – Federal Assistance Listing Number 84.063 Recommendation: We recommend that the University establish a process to review changes and updates to a student’s FASFA prior to disbursing funds to ensure the most up to date and accurate information is being used for Pell awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error was identified prior to the end of the award year and the student’s award was corrected. The ISIR Alert Report (IART) is generated during the ISIR import process and identifies all ISIR transaction updates. All updates are reviewed and the student accounts are updated appropriately where necessary prior to the completion of the rest of the import process. The office of Financial Aid will add a 2nd reviewer of the IART report. Name(s) of the contact person(s) responsible for corrective action: Jennifer Ragsdale, Director of Student Financial Aid, (201) 761-6060 Planned completion date for corrective action plan: Completed
View Audit 15156 Questioned Costs: $1
Finding 11279 (2023-002)
Significant Deficiency 2023
Scottdale Early Learning, Inc.
GA
Questioned Costs Allowable Costs / Cost Principles
The Director of Finance has updated the expenditure request forms to allow the ED to reviewand approve expenditures in greater detail. The ED will confirm that expenditures approved agree to purchase records and that all accounts are reconciled in a timely manner. A Financial Consultant has been eng...
The Director of Finance has updated the expenditure request forms to allow the ED to reviewand approve expenditures in greater detail. The ED will confirm that expenditures approved agree to purchase records and that all accounts are reconciled in a timely manner. A Financial Consultant has been engaged to provide an additional review of the financial transactions and reconciliations. In regard to the aforementioned findings of an error in the reporting and receiving of $4,607.00 rather than $46.07, the difference of $4,560.93 will be returned when the next reimbursement is submitted for the month of January 2024. Staff Responsible: Tyra Massey, Director of Finance, is responsible for implementing the corrective action plan. Completion plan and dates: January 11, 2024
View Audit 15089 Questioned Costs: $1
Finding 11271 (2023-001)
Significant Deficiency 2023
Trinity Valley Community College
TX
Questioned Costs Student Financial Aid Significant Deficiency
Action taken in response to finding:  The Financial Aid Office (FAO) has implemented, another line of communication with the Registrar’s office to ensure that all complete withdrawals are sent to the financial aid office by forwarding them to a designated email box. The Financial Aid Office is also...
Action taken in response to finding:  The Financial Aid Office (FAO) has implemented, another line of communication with the Registrar’s office to ensure that all complete withdrawals are sent to the financial aid office by forwarding them to a designated email box. The Financial Aid Office is also working with IT services to develop a report that can be pulled to capture and compare all withdrawal students, with the Registrar’s office to make sure none are overlooked.  The Financial Aid Office is working with our 3rd Party Servicer, Ellucian, to identity the issues with our rules that do not capture the correct data elements, so that loans are not disbursed after a student has completely withdrawn.
View Audit 15077 Questioned Costs: $1
Town of Walpole
MA
Questioned Costs Procurement, Suspension & Debarment § 200.319
Condition: One vendor was awarded a contract without a procurement process. Corrective Action Planned: The Town followed Massachusetts procurement laws instead of Federal procurement laws. Upon discovery, the Town took immediate action to rectify and has updated its Federal procurement guideline...
Condition: One vendor was awarded a contract without a procurement process. Corrective Action Planned: The Town followed Massachusetts procurement laws instead of Federal procurement laws. Upon discovery, the Town took immediate action to rectify and has updated its Federal procurement guidelines and re-distributed the information to employees. Anticipated Completion Date: Completed September 2023 Contact: Jodi Cuneo, Finance Director/Town Accountant
View Audit 15065 Questioned Costs: $1
Eagle Court Apartments
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 554...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 202, Assistance Listing Number 14.157 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action taken: The Project agrees with the finding. Tenant rent was recomputed in December 2023 and management will adjust the January 2024 HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Craig Ritter at 320-584-2423.
View Audit 15039 Questioned Costs: $1
Finding 11248 (2023-004)
Significant Deficiency 2023
College of Lake County
IL
Questioned Costs Student Financial Aid Equipment & Real Property Management § 200.303
Identifying Number: 2023-004 Finding: While the College does have a program that addresses information security, the College did not have a readily accessible program document to address the required safeguards for the nine required elements under the implementing regulations of the Gramm-Leach Bl...
Identifying Number: 2023-004 Finding: While the College does have a program that addresses information security, the College did not have a readily accessible program document to address the required safeguards for the nine required elements under the implementing regulations of the Gramm-Leach Bliley Act (GLBA) known as the “Safeguards Rule” by June 9, 2023. Corrective Action Taken or Planned: The College will create a readily accessible written information security program document outlining all standards to meet and maintain compliance with the GLBA. While the College has not yet formally adopted an information security program, they have demonstrated substantial compliance with the required elements under the Gramm-Leach Bliley Act, including: • Development and implementation of risk assessment frameworks that include penetration testing (16 C.F.R. 314.4(b)); • Adoption of a cybersecurity roadmap and various College policies based on internationally recognized NIST standards (16 C.F.R. 314.4(c)); • Regular testing and monitoring of the effectiveness of the safeguards currently implemented (16 C.F.R. 314.4(d)); • Implementation of policies and procedures to ensure personnel can enact safeguards that should be formally included in the information security program (16 C.F.R. 314.4(e)); • Adoption of procedures and policies for the evaluating and adjusting the safeguards that have been implemented, including monthly vulnerability scans accompanied by a remediation plan for any vulnerabilities identified (16 C.F.R. 314.4(g)); • Creation of a Cybersecurity Incident Response Plan (16 C.F.R. 314.4(h)); and • Annual training and reporting for the College’s Board of Trustees on cybersecurity safeguards (16 C.F.R. 314.4(i)). The Director of Cybersecurity and the Chief Information Officer are designated as the responsible parties for oversight and implementation of the program. Anticipated Completion Date: June 30, 2024 Responsible Person: Allison Porterfield-Woods, Chief Information Officer
View Audit 15031 Questioned Costs: $1
Finding 11245 (2023-003)
Significant Deficiency 2023
College of Lake County
IL
Questioned Costs Subrecipient Monitoring Cash Management § 200.303
Identifying Number: 2023-003 Finding: For 2 out of 17 (11.7%) expenditures tested, portions of the expenditures had service periods that extended beyond the grant’s period of performance and were charged to the grant for reimbursement. Corrective Action Taken or Planned: To prevent a recurrence...
Identifying Number: 2023-003 Finding: For 2 out of 17 (11.7%) expenditures tested, portions of the expenditures had service periods that extended beyond the grant’s period of performance and were charged to the grant for reimbursement. Corrective Action Taken or Planned: To prevent a recurrence, grants transactions will be reviewed by the Principal Investigator/Program Director, the Strategic Advancement unit, and the Finance Office for allowability and alignment with the grant’s performance period. Anticipated Completion Date: This process has already been implemented by the College. Responsible Persons: Nick Branson, Assistant Vice President for Strategic Advancement Jean Stephan, Controller
View Audit 15031 Questioned Costs: $1
Oak Park Plaza, Inc. (oak Park Plaza)
LA
Questioned Costs HUD Housing Programs
Management agrees with the finding. Management has submitted the forms and received approval for 2023 on September 20, 2023.
Management agrees with the finding. Management has submitted the forms and received approval for 2023 on September 20, 2023.
View Audit 14946 Questioned Costs: $1
Finding 11010 (2023-001)
Significant Deficiency 2023
Polish American Association
IL
Questioned Costs Allowable Costs / Cost Principles
The Association has implemented monthly procedures to reconcile grant expenses to the general ledger before they are processed for reimbursement. Additionally, we are developing a formal policy for employee incentive pay and will have it approved by the Board if Directors.
The Association has implemented monthly procedures to reconcile grant expenses to the general ledger before they are processed for reimbursement. Additionally, we are developing a formal policy for employee incentive pay and will have it approved by the Board if Directors.
View Audit 14899 Questioned Costs: $1
Finding 10918 (2023-003)
Significant Deficiency 2023
Fletcher Public Schools
OK
Questioned Costs Procurement, Suspension & Debarment
The school will make sure no purchase is initiated without first obtaining an approved purchase order and adequate documentation.
The school will make sure no purchase is initiated without first obtaining an approved purchase order and adequate documentation.
View Audit 14729 Questioned Costs: $1
Finding 10912 (2023-001)
Significant Deficiency 2023
Taylor County District School Board
FL
Questioned Costs Procurement, Suspension & Debarment
Planned Corrective Action - Procedures have been developed and implemented to ensure that weekly payroll records related to construction contracts funded via federal funds are obtained and reviewed with every invoice. This process will ensure compliance with Title 29, Section 5.5, Code of Federal R...
Planned Corrective Action - Procedures have been developed and implemented to ensure that weekly payroll records related to construction contracts funded via federal funds are obtained and reviewed with every invoice. This process will ensure compliance with Title 29, Section 5.5, Code of Federal Regulations - Davis Bacon Act. All subsequent construction contracts will include a prevailing wage clause for amounts over $2,000.00. Anticipated Completion Date - January 2024 Responsible Contact Person - Ashley Valentine, Finance Director
View Audit 14718 Questioned Costs: $1
Houston Voa Elderly Housing, INC (lakeview Place)
VA
Questioned Costs HUD Housing Programs
Management agrees with the finding. Management has submitted the forms for HUD’s approval.
Management agrees with the finding. Management has submitted the forms for HUD’s approval.
View Audit 14597 Questioned Costs: $1
Way Finders, Inc. and Subsidiaries
MA
Questioned Costs Eligibility Matching / Level of Effort / Earmarking
2023-001 Payments on behalf of Ineligible Participants Responsible Official Janette Vigo, Chief Program Officer Plan Detail Although we currently have strong processes in place to flag and identify most ineligible payments before they are made, Way Finders will continue our work internally to d...
2023-001 Payments on behalf of Ineligible Participants Responsible Official Janette Vigo, Chief Program Officer Plan Detail Although we currently have strong processes in place to flag and identify most ineligible payments before they are made, Way Finders will continue our work internally to determine and implement additional measures as recommended by the Executive Office of Housing and Livable Communities (EOHLC). We will hire an independent firm to perform a programmatic audit including a review of any applications processed using manual system overrides. We will request that EOHLC tighten access for all users and limit override abilities solely to the compliance team. We will also implement a monthly review of all overrides in the system to proactively evaluate potential risks within the system to prevent similar ineligible payments. Additionally, management has established a Fraud Risk Oversight Committee (FROC) whose members are the CEO, CFO, Chief Legal Officer, Chief Program Officer, and SVP of Housing Education Services. The FROC will oversee the implementation of the corrective action plan and report on a quarterly basis to the Board of Directors, Finance and Audit Committee. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in fiscal year 2024.
View Audit 14465 Questioned Costs: $1
Finding 10662 (2023-001)
Significant Deficiency 2023
Newark Board of Education
NJ
Questioned Costs
The District is to determine the most appropriate approach to ensure payroll charges related to the ESY Program related to Special Education only includes individuals approved by the Department to be included in the I.D.E.A. budget line.
The District is to determine the most appropriate approach to ensure payroll charges related to the ESY Program related to Special Education only includes individuals approved by the Department to be included in the I.D.E.A. budget line.
View Audit 14330 Questioned Costs: $1
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