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Corrective Action Plans

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Finding 512449 (2024-001)
Significant Deficiency 2024
Archdiocese of St. Louis
MO
Questioned Costs Subrecipient Monitoring Cash Management
Finding No.: 2024-001 - Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Good Shepherd Children and Family Services Anticipated Completion Date: March 31, 2025 Corrective Action Plan: Good Shepherd Children and Family Services (GS) will implement a control pro...
Finding No.: 2024-001 - Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Good Shepherd Children and Family Services Anticipated Completion Date: March 31, 2025 Corrective Action Plan: Good Shepherd Children and Family Services (GS) will implement a control procedure to ensure proper review of monthly financial reimbursement reports for accuracy. An Archdiocese Finance Office accountant will prepare the monthly reports. Reports and supporting documents will be sent to GS's Chief Program Officer and Pregnancy & Parenting Services Program Director. GS management will review and approve the reports before submitting them via email, along with approvals for reimbursement.
View Audit 330185
Finding 512440 (2024-003)
Significant Deficiency 2024
Dundee Community Schools
MI
Eligibility School Nutrition Programs Questioned Costs
2024-003 – Eligibility. Auditor Description of Condition and Effect. In our sample of 40 applications from all students receiving free or reduced cost meals during the year, we noted one instance in which the point of sale (POS) system used by the District classified a student to be free, however,...
2024-003 – Eligibility. Auditor Description of Condition and Effect. In our sample of 40 applications from all students receiving free or reduced cost meals during the year, we noted one instance in which the point of sale (POS) system used by the District classified a student to be free, however, application reviewed by the District indicated ineligible to receive free and reduce meal. The student received free-price meals during the 2024 school year. As a result of this condition, the District granted free lunch to a student that did not meet the eligibility requirements. Auditor Recommendation. The district should perform a review of the POS system to match with the application to ensure only eligible students are provided with free and reduced meal. Responsible Person: Scott Leach, Superintendent and Crystal Lee, Food Service Director.Corrective Action. Management concurs with the finding. The district has already put in multiple checks and procedures for food service. The Point of Sale now has custom reports to help make sure students are in the Point-of-Sale system correctly. The Eligibility listing will be verified multiple times throughout the year. The district has set up weekly meetings with the Food Service Director, Superintendent Administrative Assistant, and the Business Manager. Anticipated Completion Date: June 30, 2025.
View Audit 330178
Finding 512434 (2024-001)
Material Weakness 2024
Broad Top Area Medical Center, Inc.
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
Corrective Action: Comment: Due to illnesses, vacations, and holidays within our billing department at the end of 2023, we became almost 3 months in processing claims. This in turn caused a very large accrual at the fiscal year end into our AR. Most AR adjustments aren’t done until EOB’s are returne...
Corrective Action: Comment: Due to illnesses, vacations, and holidays within our billing department at the end of 2023, we became almost 3 months in processing claims. This in turn caused a very large accrual at the fiscal year end into our AR. Most AR adjustments aren’t done until EOB’s are returned from the insurance companies. The auditors felt we didn’t account for enough adjustments per their sampling. • Recognize billing cycles are getting behind quicker by management. • Start having the billing director report new metrics monthly so management can react quicker to any potential issues. • Management needs to quickly formulate a plan to support the billing department to achieve an acceptable number of cycle days. o This could include approving overtime. o Adding temporary employees. o Having other staff with any experience assist the department.
View Audit 330167
Finding 512428 (2024-004)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
Three Rivers Community Schools is implementing a formal review process for federal reimbursement requests to ensure compliance with documentation requirements. This plan includes:
Three Rivers Community Schools is implementing a formal review process for federal reimbursement requests to ensure compliance with documentation requirements. This plan includes:
View Audit 330154
Finding 512428 (2024-004)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• Instituting a tracking system for expenditures tied to reimbursement requests, ensuring all costs are recorded in the general ledger before reimbursement is requested.
• Instituting a tracking system for expenditures tied to reimbursement requests, ensuring all costs are recorded in the general ledger before reimbursement is requested.
View Audit 330154
Finding 512428 (2024-004)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• Requiring that all reimbursement requests are accompanied by documentation confirming that expenses were incurred as specified, either before or immediately after the request date.
• Requiring that all reimbursement requests are accompanied by documentation confirming that expenses were incurred as specified, either before or immediately after the request date.
View Audit 330154
Finding 512428 (2024-004)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• Providing training for the new business manager and relevant staff on federal documentation standards and procedures to support accurate and compliant cash requests. By establishing these controls, the District aims to ensure all reimbursement requests align with incurred expenditures and meet fed...
• Providing training for the new business manager and relevant staff on federal documentation standards and procedures to support accurate and compliant cash requests. By establishing these controls, the District aims to ensure all reimbursement requests align with incurred expenditures and meet federal documentation standards.
View Audit 330154
Finding 512426 (2024-003)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
Three Rivers Community Schools is implementing a corrective action plan to improve budget monitoring for federal awards, which includes:
Three Rivers Community Schools is implementing a corrective action plan to improve budget monitoring for federal awards, which includes:
View Audit 330154
Finding 512426 (2024-003)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• Developing a standardized budget tracking and review process to identify and address any variances between actual expenditures and the approved budget.
• Developing a standardized budget tracking and review process to identify and address any variances between actual expenditures and the approved budget.
View Audit 330154
Finding 512426 (2024-003)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• Conducting quarterly reviews of Title I expenditures against budgeted amounts, allowing management to request budget amendments as needed when expenditures approach or exceed the 10% threshold.
• Conducting quarterly reviews of Title I expenditures against budgeted amounts, allowing management to request budget amendments as needed when expenditures approach or exceed the 10% threshold.
View Audit 330154
Finding 512426 (2024-003)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• Training finance staff on federal budget compliance requirements, including the need for pre-approval of significant budget modifications. These actions will strengthen our compliance with federal requirements and ensure expenditures are appropriately budgeted before reimbursement requests.
• Training finance staff on federal budget compliance requirements, including the need for pre-approval of significant budget modifications. These actions will strengthen our compliance with federal requirements and ensure expenditures are appropriately budgeted before reimbursement requests.
View Audit 330154
Finding 512424 (2024-002)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
Three Rivers Community Schools has developed and put in place enhanced policies and procedures for personnel activity reports to ensure compliance with federal time and effort documentation requirements.
Three Rivers Community Schools has developed and put in place enhanced policies and procedures for personnel activity reports to ensure compliance with federal time and effort documentation requirements.
View Audit 330154
Finding 512424 (2024-002)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
This includes:
This includes:
View Audit 330154
Finding 512424 (2024-002)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• Implementing a new time and effort reporting system that accurately captures and allocates time for all salaried employees working on Title I activities.
• Implementing a new time and effort reporting system that accurately captures and allocates time for all salaried employees working on Title I activities.
View Audit 330154
Finding 512424 (2024-002)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• Conducting regular training sessions for staff involved in time and effort reporting to ensure they understand the updated procedures.
• Conducting regular training sessions for staff involved in time and effort reporting to ensure they understand the updated procedures.
View Audit 330154
Finding 512424 (2024-002)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• Instituting periodic supervisory reviews to ensure PARs align with actual activities and that documentation is completed and approved in a timely manner. Management will monitor the effectiveness of these new controls throughout the year and adjust procedures as needed to maintain full compliance.
• Instituting periodic supervisory reviews to ensure PARs align with actual activities and that documentation is completed and approved in a timely manner. Management will monitor the effectiveness of these new controls throughout the year and adjust procedures as needed to maintain full compliance.
View Audit 330154
Finding 512424 (2024-002)
Material Weakness 2024
Three Rivers Community Schools
MI
Questioned Costs
• PARS will be collected with all requests for funds
• PARS will be collected with all requests for funds
View Audit 330154
Metropolitan Transit Authority
TN
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Management concurs with the finding regarding compliance with the regulation requiring that all vendors are listed in SAM. In lieu of that, vendors must provide a notarized certifying statement that neither the entity nor its principals have been suspended or debarred. Management is committed to mai...
Management concurs with the finding regarding compliance with the regulation requiring that all vendors are listed in SAM. In lieu of that, vendors must provide a notarized certifying statement that neither the entity nor its principals have been suspended or debarred. Management is committed to maintaining compliance with this federal regulation for all vendors. All new contracts will be required to complete certification via one of the two following methods: 1. Register with www.SAM.gov and provide a copy of its active non-debarment status. 2. Sign and submit a Debarment and Suspension Certification form. Additionally, an annual update process will be completed for all active contracts to recertify compliance with this federal regulation. All submitted documentation will be maintained on the agency’s shared drive. Anticipated Completion Date: June 30, 2025 Name of Contact PersonAmanda Vandegrift Deputy CEO, Finance and Administration Metropolitan Transit Authority (615) 862-6129
View Audit 330148 Questioned Costs: $1
Metropolitan Transit Authority
TN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management concurs with the finding that the internal control policy as it relates to cash disbursements was not followed. Management is committed to following the internal control policy and has added two additional reviews of all checks issued for greater than the specified threshold to ensure tha...
Management concurs with the finding that the internal control policy as it relates to cash disbursements was not followed. Management is committed to following the internal control policy and has added two additional reviews of all checks issued for greater than the specified threshold to ensure that each check issue includes two authorized signatures. One is completed by the person circulating the checks for signature and the other is completed by the person finalizing the payment processing procedures. Anticipated Completion Date: September 17, 2024
View Audit 330148 Questioned Costs: $1
Finding 512379 (2024-001)
Material Weakness 2024
South Redford School District
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
2024-001 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect. For the amounts tested that ...
2024-001 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect. For the amounts tested that were subject to the Wage Rate Requirements the District did not obtain the required certified payrolls during project completion and was unable to obtain them in a timely fashion upon request. As a result, the District did not follow federal requirements to obtain the required certified payrolls from contractors. Auditor Recommendation. We recommend that the District reviews its procedures to ensure that certified payrolls are obtained from any contractors used (including subcontractors) whenever federal funds are used. Corrective Action. District officials will ensure that construction contracts contain these requirements during the bid process and that certified payroll is obtained from the contractors in a timely fashion and retained as audit support. Responsible Person: Mikki Boury, Finance Director Anticipated Completion Date: June 30, 2025
View Audit 330104 Questioned Costs: $1
Finding 512375 (2024-001)
Material Weakness 2024
School District of Pickens County
SC
Questioned Costs Procurement, Suspension & Debarment § 200.320
CONTACT PERSON: Matt Owens, Chief Financial Officer, mattowens@pickens.k12.sc.us CORRECTIVE ACTION: The District will ensure that procurements related to federal programs do not use local exemptions and that these procurements provide for full and open competition. PROPOSED COMPLETION DATE: Prior t...
CONTACT PERSON: Matt Owens, Chief Financial Officer, mattowens@pickens.k12.sc.us CORRECTIVE ACTION: The District will ensure that procurements related to federal programs do not use local exemptions and that these procurements provide for full and open competition. PROPOSED COMPLETION DATE: Prior to June 30, 2025
View Audit 330094 Questioned Costs: $1
Finding 512373 (2024-006)
Material Weakness 2024
Ypsilanti Community Schools
MI
Questioned Costs Internal Control / Segregation of Duties Material Weakness
Finding 2024-006 - Material Weakness and Material Noncompliance: Documentation of Payroll and Disbursement (Literacy Excellence Accelerates Performance LEAP) Corrective Action: The Business Office will work with Grant Managers to ensure accurate recording of all LEAP program staff, distinguishing be...
Finding 2024-006 - Material Weakness and Material Noncompliance: Documentation of Payroll and Disbursement (Literacy Excellence Accelerates Performance LEAP) Corrective Action: The Business Office will work with Grant Managers to ensure accurate recording of all LEAP program staff, distinguishing between contract staff and District employee stipends through coding. The Business Director and Grant Manager will continue to collaborate with the U.S. Department of Education to meet coding, budgeting, and spending standards. Responsible Person: Director of Finance and Grant Managers
View Audit 330083 Questioned Costs: $1
Finding 512370 (2024-005)
Material Weakness 2024
Ypsilanti Community Schools
MI
Questioned Costs Material Weakness Reporting
Finding 2024-005 - Material Weakness and Material Noncompliance: Documentation of Payroll Distribution (Head Start) Corrective Action: The Business Office will enhance the payroll process by collaborating with Human Resources, District Leaders, and Building Principals to monitor staffing, duty locat...
Finding 2024-005 - Material Weakness and Material Noncompliance: Documentation of Payroll Distribution (Head Start) Corrective Action: The Business Office will enhance the payroll process by collaborating with Human Resources, District Leaders, and Building Principals to monitor staffing, duty location, and work assignments. The Business Office will leverage electronic and digital tools like Child Plus and Title 1 Crate to assist District leaders with employee accounting and will continue to coordinate with Grant Managers and building leaders to maintain accurate staff records. Responsible Person: Director of Finance
View Audit 330083 Questioned Costs: $1
Finding 512338 (2024-004)
Material Weakness 2024
Ypsilanti Community Schools
MI
Questioned Costs Cash Management Eligibility
Finding 2024-004 - Material Weakness and Material Noncompliance: Eligibility and Reimbursement Request for Child and Adult Care Food Program Corrective Action: The District will collaborate with MDE Nutrition staff to complete training, staff assistance visits, and previously established corrective ...
Finding 2024-004 - Material Weakness and Material Noncompliance: Eligibility and Reimbursement Request for Child and Adult Care Food Program Corrective Action: The District will collaborate with MDE Nutrition staff to complete training, staff assistance visits, and previously established corrective actions. The Business Director and Food Service Director will schedule additional training and visits with Nutrition liaisons and MDE PAL partners. The District will implement electronic point-of-sale devices and digital filing systems to improve recordkeeping and sharing. Documented training for YCS Food Service Staff will be ongoing. District monitoring will be reinstated to ensure compliance with pre-COVID standards. Responsible Person: Director of Finance and Food Service Director
View Audit 330083 Questioned Costs: $1
Richland County Housing Authority
MT
Questioned Costs Allowable Costs / Cost Principles
Finding 2024-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$305,004 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs mu...
Finding 2024-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$305,004 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs must be included within the budget. Corrective Action: RCHA Administration will begin monitoring and assuring grant monies are only spent on budgeted items, and those monies are recorded appropriately. This action will begin immediately. Corrective Action: RCHA Administration will continue with education on this process and maintain policies and procedures regarding Capital Funds. This action will continue on a regular basis, including updates to HUD requirements. Corrective Action: RCHA Administration will continue working with HUD field office with regular communication and clarification of items regarding the five-year plan, capital funds utilization and modifications.
View Audit 330072 Questioned Costs: $1
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