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Corrective Action Plans

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Adams County, Colorado
CO
Eligibility Questioned Costs Cash Management
Condition: During our testing of 40 Foster Care IV-E benefit transactions, we noted one sample out of forty total samples where the individual receiving payment under Foster Care IV-E was not eligible as the individual did not meet the eligibility requirement of living with a parent or specified rel...
Condition: During our testing of 40 Foster Care IV-E benefit transactions, we noted one sample out of forty total samples where the individual receiving payment under Foster Care IV-E was not eligible as the individual did not meet the eligibility requirement of living with a parent or specified relative during the required timeframe. Recommendation: We recommend the County collaborate with the Colorado Department of Human Services to ensure that reimbursements under Foster Care IV-E only occur for individuals that are eligible under the Foster Care IV-E Program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Adams County Human Services (ADHS) finance staff will implement a monthly review comparing the IV-E status report in the ADHS Mango application to the monthly Discoverer payments report from the State of Colorado system. This monthly process should show IV-E payments made for clients who were flagged non-IV eligible. If errors are found, ADHS will send a list of the clients and payments in question to the state for their review and correction. ADHS finance staff will also verify that we have correctly entered the client eligibility determination in the state system. Name of the contact person responsible for corrective action: Maurice Stenberg Planned completion date for corrective action plan: December 31, 2025
View Audit 362347 Questioned Costs: $1
Finding 571358 (2024-001)
Significant Deficiency 2024
Franklin County Public Utility District No. 1
WA
Subrecipient Monitoring Questioned Costs Procurement, Suspension & Debarment § 200.318
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
View Audit 362298
Finding 571347 (2024-001)
Significant Deficiency 2024
Trellis Co.
MN
Questioned Costs HUD Housing Programs
FINDING 2024-001: Unauthorized fees paid by the Corporation Corrective action - Management has contacted HUD and is awaiting response on how to address the situation.
FINDING 2024-001: Unauthorized fees paid by the Corporation Corrective action - Management has contacted HUD and is awaiting response on how to address the situation.
View Audit 362286 Questioned Costs: $1
Finding 571339 (2024-008)
Material Weakness 2024
Morris Colllege
SC
Questioned Costs Procurement, Suspension & Debarment
Management has developed and implemented a revised procurement policy . Multiple campuswide trainings are being offered. The College is now participating in an RFP & competitive bidding process.
Management has developed and implemented a revised procurement policy . Multiple campuswide trainings are being offered. The College is now participating in an RFP & competitive bidding process.
View Audit 362285 Questioned Costs: $1
Finding 571327 (2024-011)
Significant Deficiency 2024
Dolton West School District 148
IL
Questioned Costs
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in complian...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277 Questioned Costs: $1
Dolton West School District 148
IL
Questioned Costs
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in complian...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277
Finding 571325 (2024-009)
Significant Deficiency 2024
Dolton West School District 148
IL
Questioned Costs
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in complian...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277 Questioned Costs: $1
Dolton West School District 148
IL
Questioned Costs Procurement, Suspension & Debarment
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in complian...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277
Finding 571323 (2024-007)
Significant Deficiency 2024
Dolton West School District 148
IL
Reporting Questioned Costs § 200.302
Condition: The District claimed expenditures that did not agree with their underlying accounting records. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in ...
Condition: The District claimed expenditures that did not agree with their underlying accounting records. Plan: The District will hire a full-time employee to execute the completion of all State and Federal grants. Addidtional training and reources will be provided to ensure the District remains in compliance. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will review the itemized budget and ensure claimed expenditures fall within the grant. If necessary, amendments will be filed accordingly.
View Audit 362277 Questioned Costs: $1
Finding 571322 (2024-006)
Significant Deficiency 2024
Dolton West School District 148
IL
Reporting Questioned Costs § 200.302
Condition: The District claimed expenditures that did not agree with their underlying accounting records. Plan: The District will maintain records that accuaratetly support reported expenditures on the expenditure claims effective immediately. Anticipated Date of Completion: 'June 30, 2025. Name of ...
Condition: The District claimed expenditures that did not agree with their underlying accounting records. Plan: The District will maintain records that accuaratetly support reported expenditures on the expenditure claims effective immediately. Anticipated Date of Completion: 'June 30, 2025. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: The District will periodically review the itemized budget and ensure claimed expenditures fall within planned grant expenditures or file amendments as necessary.
View Audit 362277 Questioned Costs: $1
Finding 571315 (2024-004)
Material Weakness 2024
Summitstone Health Partners
CO
Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327
CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024-004 Procurement and Suspension & Debarment Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds In accordance with 2 CFR 200.318, non-Federal entities must have and use documented p...
CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024-004 Procurement and Suspension & Debarment Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds In accordance with 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with State and local regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327. The Organization's procurement policy requires obtaining three competitive bids for purchases in excess of $5,000 before purchase order is placed. In addition, it states that CFR 200's procurement standards are the guiding legislation. The Organization did not have adequate documentation to support the Organizations procurement decisions and did not have adequate internal controls in place which resulted in a purchase without adherence to the Organization's own procurement policies and the Uniform Guidance. CLIENT PLANNED ACTION: 1. SummitStone will review and align its procurement policy with Uniform Guidance compliance requirements for procurement records per 2 CFR 200.318 (i) Procurement records as well as 2 CFR § 200.214 Suspension and debarment requirements. 2. SummitStone will provide the necessary training on Uniform Guidance procurement compliance requirements to its procurement personnel and other authorized purchasers within the organization. 3. SummitStone will update its purchasing procedures and record keeping thereof, to ensure that competitive bids are obtained prior to contract / purchase order issuance / q CLIENT RESPONSIBLE PARTY: John Dowling, Chief Financial Officer Sarah Bystrom, Director of Compliance COMPLETION DATE: September 30, 2025
View Audit 362266 Questioned Costs: $1
Finding 571311 (2024-002)
Material Weakness 2024
Cerro Gordo County Emergency Management Agency
IA
Internal Control / Segregation of Duties Questioned Costs
Response and Corrective Action Planned – We have reviewed procedures and plan to make the necessary changes to improve internal control. We plan to implement these changes as soon as possible.
Response and Corrective Action Planned – We have reviewed procedures and plan to make the necessary changes to improve internal control. We plan to implement these changes as soon as possible.
View Audit 362252
Finding 571307 (2024-001)
Material Weakness 2024
Lyle School District No. 406
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles and federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: A new methodology for calculating indirect cost rates has been implemented, including working directly with EGMS staff at the beginning of the fiscal year to document the correct indirect rate per grant (for the 2024-25 fiscal year this was completed in March 2025). The District was previously not aware that OSPI was not modifying the hard coded rate. The District has significantly strengthened its internal controls over expenditures. We've implemented a checklist system for accounts payable, designed to catch errors such as duplicate taxation. Additionally, the District developed a master spreadsheet to reconcile all grant claims monthly, ensuring each claim is reconciled both before and after submission, and upon revenue receipt. Anticipated date to complete the corrective action: March 2025
View Audit 362249 Questioned Costs: $1
Finding 571250 (2024-001)
Material Weakness 2024
La Center School District
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Gary McGarvie, Business Manager PO Box 1840 La Center, WA 98629 (360) 263-2131 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). This letter is in response to the SAO Audit concern regarding the Special Education Time & Effort Attestation Finding. As discussed with the State Auditor, the issue stemmed from a clerical error in the activity box selection. We have since corrected the forms, with the original signer's initials added for verification. This error did not affect student services or funding. A review of prior year signatures supports the intent to check the correct box on the forms. To prevent similar issues in the future, we will pre-fill the forms and print them with the appropriate box selected for the necessary attestation. Moving forward, LCSD will continue to adhere to the guidelines provided by OSPI for attestation signatures and the correct use of fund codes. Anticipated date to complete the corrective action: 4/23/2025
View Audit 362175
Finding 571249 (2024-001)
Material Weakness 2024
Osf Healthcare System
IL
Questioned Costs Procurement, Suspension & Debarment
Failure to Maintain Proper Documentation of Procurement Procedures (Material Weakness and non-compliance)
Failure to Maintain Proper Documentation of Procurement Procedures (Material Weakness and non-compliance)
View Audit 362165 Questioned Costs: $1
Finding 571249 (2024-001)
Material Weakness 2024
Osf Healthcare System
IL
Questioned Costs Procurement, Suspension & Debarment
AL Number: 93.493
AL Number: 93.493
View Audit 362165 Questioned Costs: $1
Finding 571249 (2024-001)
Material Weakness 2024
Osf Healthcare System
IL
Questioned Costs Procurement, Suspension & Debarment
Program: Congressional Directives
Program: Congressional Directives
View Audit 362165 Questioned Costs: $1
Finding 571249 (2024-001)
Material Weakness 2024
Osf Healthcare System
IL
Questioned Costs Procurement, Suspension & Debarment
Status: OSF is improving procurement compliance by retraining grant managers on OSF’s grants procurement policy related to competitive bidding and sole-source justification requirements. This collaborative effort to educate grant managers will be carried out by grant administration, grant financial ...
Status: OSF is improving procurement compliance by retraining grant managers on OSF’s grants procurement policy related to competitive bidding and sole-source justification requirements. This collaborative effort to educate grant managers will be carried out by grant administration, grant financial analysts, compliance, and procurement. Comprehensive procurement records for each grant will be centrally stored in AmpliFund, OSF’s grants management software, to establish a clear history of competitive bidding and sole-source justification. Finally, grant financial analysts and compliance will oversee all active grants involving procurement to ensure continued adherence to policy.
View Audit 362165 Questioned Costs: $1
Finding 571249 (2024-001)
Material Weakness 2024
Osf Healthcare System
IL
Questioned Costs Procurement, Suspension & Debarment
Contact: Lauren Gardiner
Contact: Lauren Gardiner
View Audit 362165 Questioned Costs: $1
Finding 571249 (2024-001)
Material Weakness 2024
Osf Healthcare System
IL
Questioned Costs Procurement, Suspension & Debarment
Anticipated Completion Date: 12/31/25
Anticipated Completion Date: 12/31/25
View Audit 362165 Questioned Costs: $1
Finding 571248 (2024-001)
Significant Deficiency 2024
Catholic Charities of Shiawassee and Genesee Counties
MI
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the req...
Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years. The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of the program, time studies and allocations will be reexamined at least biannually.
View Audit 362157 Questioned Costs: $1
Finding 571232 (2024-001)
Material Weakness 2024
Great Lakes Energy
MI
Reporting Questioned Costs Material Weakness
Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for...
Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for the quarterly reports, which could result in a material misstatement of the Cooperative’s schedule of expenditures of federal awards. Responsible Individuals: Denne’ Smith, Chief Financial Officer Corrective Action Plan: The Cooperative will implement a formal review process for the quarterly reports, ensuring there is adequate segregation of duties and proper oversight. Anticipated Completion Date: June 30, 2025
View Audit 362115
Finding 571166 (2024-002)
Material Weakness 2024
Midmichigan Health Services
MI
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted with...
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted within the annual performance report was not accurate. Planned Corrective Action: Since the FY 2024 financial and single audit adjustments were not discovered and completed prior to the UDS submission deadline of 3/31/2025 and there is no mechanism to change UDS values after the deadline we will move the audit engagement earlier in the 2026 year to allow time to correct any UDS issues prior to 3/31/2026 deadline. Contact person responsible for corrective action: William E Collin, CFO Anticipated Completion Date: 3/31/2026
View Audit 362079
Finding 571154 (2024-003)
Material Weakness 2024
Hinds Community College District
MS
Student Financial Aid Questioned Costs Special Tests & Provisions
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned to Title IV. Additionally, the District did not provide evidence of date of determination used in calculation. b. Corrective Action Plan: The District is an attendance taking institutional and has reviewed its internal controls on how total days in the semester are calculated correctly and timely disbursements are made. The District understands that it should be using the Last Day of Attendance in the calculation of earned aid and made that modification Spring 2025 in collaboration with the U.S. Department of Education and outlined the calculation variables to align with that calculation change. Management has revised its Policy and Procedures accordingly and will submit to the Hinds Board of Trustees for final approval December of 2025. The correction implementation date was June 2025 to be finalized December 2025.
View Audit 362076 Questioned Costs: $1
Finding 571152 (2024-001)
Significant Deficiency 2024
Hinds Community College District
MS
Student Financial Aid Questioned Costs Special Tests & Provisions
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education in the Cash Management Contracts Database and disclose the contract on the District's website. b. Corrective Action Planned: The Management has reviewed the District process of delivering Title IV credit balances to students. Management will disclose the third-party contractual agreement to its Servicer as well and provide the URL to the Department of Education via the Cash Management Contracts Database. The anticipated completion date is August 2025.
View Audit 362076
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