Corrective Action Plans

Finding 504414 (2024-006)

Significant Deficiency 2024

IL

Questioned Costs Procurement, Suspension & Debarment Student Financial Aid

The District should only include actual costs, not budgeted costs, on the expenditure reports filed with the Illinois State Board of Education. The District should also ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger account...

The District should only include actual costs, not budgeted costs, on the expenditure reports filed with the Illinois State Board of Education. The District should also ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will ensure that expenditure reports only include eligible expenditures going forward. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.

View Audit 326978 Questioned Costs: $1

Finding 504410 (2024-004)

Significant Deficiency 2024

Shiloh Village School District #85

IL

Cash Management Eligibility Internal Control / Segregation of Duties

The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accoun...

The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.

View Audit 326978

Finding 504386 (2024-002)

Significant Deficiency 2024

Alpena Public Schools

MI

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Corrective Steps Taken –The School District will direct personnel to oversee the compliance of the Career and Technical Education grants and verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all...

Corrective Steps Taken –The School District will direct personnel to oversee the compliance of the Career and Technical Education grants and verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all employees paid through federal grants.

View Audit 326950

Finding 504353 (2024-001)

Significant Deficiency 2024

East Jackson Community Schools

MI

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding: 2024-001 - Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the District's reporting process, we noted that none of the claim requests selected for testing were subject to an independent...

Finding: 2024-001 - Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the District's reporting process, we noted that none of the claim requests selected for testing were subject to an independent review and approval process. We also noted that two out of the three reports selected for testing had the incorrect number of meals. As a result of this condition, the District did not comply fully with the reporting requirements under this federal award. In addition, the District was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the District establish procedures to ensure that the number of meals being submitted for reimbursement agrees to the actual meal counts, and that all reports are subject to review and approval by an independent employee prior to submission. Corrective Action: The responsible Officials recognize the significant deficiency identified. The supporting documents for Food Service claims and the prepared claim report will be reviewed by the Business Manager for approval of submission prior to the Food Service Director submitting Claims moving forward. Contact Person: Thomas Berkemeier, LEA Business Manager, and Cheryn Delosh, Food Service Director Due Date: June 30, 2025 Status: In process

View Audit 326935

Finding 504321 (2024-007)

Material Weakness 2024

City of Scott

LA

Procurement, Suspension & Debarment Questioned Costs § 200.320

Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that...

Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.

View Audit 326872 Questioned Costs: $1

Finding 504320 (2024-006)

Material Weakness 2024

City of Scott

LA

Questioned Costs Cash Management

Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not contin...

Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not continue to requires reimbursement for amounts that were received from other sources.

View Audit 326872 Questioned Costs: $1

Finding 504317 (2024-003)

Material Weakness 2024

City of Scott

LA

Procurement, Suspension & Debarment Questioned Costs § 200.320

Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that...

Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.

View Audit 326872 Questioned Costs: $1

Finding 504316 (2024-002)

Material Weakness 2024

City of Scott

LA

Questioned Costs Cash Management

Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not contin...

Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not continue to requires reimbursement for amounts that were received from other sources.

View Audit 326872 Questioned Costs: $1

Finding 504308 (2024-001)

Significant Deficiency 2024

Bear River Head Start

UT

Questioned Costs Reporting Internal Control / Segregation of Duties

Management will file the semi-annual and annual reports on a timely basis, in an effort to ensure compliance with reporting requirements and avoid future non-compliance with federal regulations related to the major program.

View Audit 326860

Finding 504301 (2024-006)

Significant Deficiency 2024

University of Idaho

ID

Questioned Costs Reporting Significant Deficiency § 200.303

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937. Recommendation: We recommend the University revise their procedures to include documentation of the review over FFATA reporting. The documentation should include the date of the review and the individual(s) performing the re...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937. Recommendation: We recommend the University revise their procedures to include documentation of the review over FFATA reporting. The documentation should include the date of the review and the individual(s) performing the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We recognize the need to enhance our documentation of internal controls to ensure testability and maintain compliance with federal reporting standards. While our existing internal processes ensured data accuracy, timeliness, and submission compliance, we acknowledge that documentation of the review process is beneficial. Moving forward, the Contract Review Officer (CRO) will review FFATA reports submitted by another team member. When the CRO submits the report, her supervisor or an OSP employee will perform the review. Each review instance will be documented with the reviewer’s name and date to reinforce control transparency and testability, aligning our process more closely with compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Sarah Martonick, Director, Office of Sponsored Programs, 208-885-2145. Planned completion date for corrective action plan: October 31, 2024

View Audit 326827

Finding 504300 (2024-005)

Significant Deficiency 2024

University of Idaho

ID

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.268. Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA handbook. Expla...

Student Financial Assistance Cluster – Assistance Listing No. 84.268. Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We created a weekly report for all communications. We also reviewed the populations selection. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid. Planned completion date for corrective action plan: 12/31/24

View Audit 326827

Finding 504292 (2024-004)

Significant Deficiency 2024

University of Idaho

ID

Questioned Costs Student Financial Aid Eligibility § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Aid updated our auto packaging policy. Name(s) of the contact person(s) responsible for corrective action: This was a part of our aid year rollover process and planning. Planned completion date for corrective action plan: April 2024

View Audit 326827 Questioned Costs: $1

Finding 504276 (2024-002)

Significant Deficiency 2024

College of Western Idaho

ID

Special Tests & Provisions Questioned Costs Student Financial Aid

Finding 2024‐002 Federal Agency Name: Direct Program – Department of Education Assistance Listing Number: P063P237884, P268K247884, P033A239207, P007A239207 Program Name: Student Financial Assistance Cluster Finding Summary: The College implemented new software functionality that automated sen...

Finding 2024‐002 Federal Agency Name: Direct Program – Department of Education Assistance Listing Number: P063P237884, P268K247884, P033A239207, P007A239207 Program Name: Student Financial Assistance Cluster Finding Summary: The College implemented new software functionality that automated sending notifications to students upon loan disbursement. The notifications of student financial aid disbursements were not sent timely due to the process being ran in simulation mode and this was not immediately identified by the College staff. Students were notified of their financial disbursement when this error was noticed by the College staff during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Corrective Action Plan: The Assistant Director of Financial Aid will automatically receive an emailed report of all disbursement notifications that are emailed students each time email notifications are processed. The Assistant Director of Financial Aid will run a communication verification report each week to ensure that all disbursed loans correspond to disbursement emails sent to students. Any missing emails will be sent within the required time frame and meetings will occur with the responsible staff person as needed. The Executive Director Financial Aid reviews this communication verification report each month. Responsible Individuals: Jeneé Snyder, Executive Director Financial Aid Michelle Haviland, Assistant Director Financial Aid Anticipated Completion Date: Change in control process implemented July 1, 2024.

View Audit 326811

Finding 504254 (2024-002)

None 2024

Watertown City School District

NY

Allowable Costs / Cost Principles Period of Performance Internal Control / Segregation of Duties

Planned Corrective Actions The District has experienced a large amount of turnover in various administrative positions. These positions include grant directors, business official, and superintendent. With new perman...

Planned Corrective Actions The District has experienced a large amount of turnover in various administrative positions. These positions include grant directors, business official, and superintendent. With new permanent staff in place, the business official (Assistant Superintendent for Operations and Finance) will be working closely with the grant director (Assistant Superintendent for Instruction) to ensure all expenses being reported are allowable. Those procedures were implemented on July 8, 2024 with immediate effect.

View Audit 326752 Questioned Costs: $1

Finding 504241 (2024-002)

Significant Deficiency 2024

South Dakota Housing Development Authority

SD

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Federal Agency Name: U.S. Department of Housing and Urban Development Program Name and FALN #: FALN # 14.231 COVID-19 Emergency Solutions Grant Program (ESG – CV) and Emergency Solutions Grant Program (ESG) Finding Summary: For the special tests and provisions compliance requirement testing, of the ...

Federal Agency Name: U.S. Department of Housing and Urban Development Program Name and FALN #: FALN # 14.231 COVID-19 Emergency Solutions Grant Program (ESG – CV) and Emergency Solutions Grant Program (ESG) Finding Summary: For the special tests and provisions compliance requirement testing, of the 49 disbursements tested, eleven payments were made outside of the 30-day requirement. Responsible Individuals: Denise Albertson, ESG Administrator Amy Eldridge – Director of Rental Housing Development Corrective Action Plan: The ESG Administrator will track the days between receipt and disbursement to be able to meet the 30-day requirement. Anticipated Completion Date: September 30, 2024

View Audit 326747

Finding 504239 (2024-002)

Significant Deficiency 2024

Bridge Academy Charter School

MI

Questioned Costs Significant Deficiency

Condition: Of the thirty-seven employees charged to the grant, two employees did not have semiannual certifications available. The Academy was able to provide alternative support for the allowability of these costs through review of the activities performed as compared to activities included in the...

Condition: Of the thirty-seven employees charged to the grant, two employees did not have semiannual certifications available. The Academy was able to provide alternative support for the allowability of these costs through review of the activities performed as compared to activities included in the approved grant budget. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure semi-annual certificated are completed and are reviewed for each employee being charged to the Title 1 grant. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326727

Finding 504236 (2024-001)

Significant Deficiency 2024

Bridge Academy Charter School

MI

School Nutrition Programs Questioned Costs Cash Management

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326727

Finding 504230 (2024-002)

Significant Deficiency 2024

Frontier International Academy Charter School

MI

Questioned Costs Subrecipient Monitoring Significant Deficiency

Condition: Of the thirty-six employees charged to the grant, five employees did not have semiannual certifications available. The Academy was able to provide alternative support for the allowability of these costs through review of the activities performed as compared to activities included in the ...

Condition: Of the thirty-six employees charged to the grant, five employees did not have semiannual certifications available. The Academy was able to provide alternative support for the allowability of these costs through review of the activities performed as compared to activities included in the approved grant budget. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure semi-annual certificates are completed and reviewed for each employee being charged to the Title 1 grant. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326724

Finding 504227 (2024-001)

Significant Deficiency 2024

Frontier International Academy Charter School

MI

School Nutrition Programs Questioned Costs Subrecipient Monitoring

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326724

Finding 504226 (2024-002)

Significant Deficiency 2024

Riverside Academy Charter School

MI

Questioned Costs Significant Deficiency

Condition: Of the thirty-three employees charged to the grant, eleven employees did not have semiannual certifications available. The Academy was able to provide alternative support for the allowability of these costs through review of the activities performed as compared to activities included in ...

Condition: Of the thirty-three employees charged to the grant, eleven employees did not have semiannual certifications available. The Academy was able to provide alternative support for the allowability of these costs through review of the activities performed as compared to activities included in the approved grant budget. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure semi-annual certificated are completed and are reviewed for each employee being charged to the Title 1 grant. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326723

Finding 504223 (2024-001)

Significant Deficiency 2024

Riverside Academy Charter School

MI

School Nutrition Programs Questioned Costs Cash Management

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326723

Finding 504220 (2024-001)

Significant Deficiency 2024

Central Academy Charter School

MI

School Nutrition Programs Questioned Costs Subrecipient Monitoring

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326722

Finding 504218 (2024-001)

Material Weakness 2024

North Greenville University

SC

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

Return of Title IV (R2T4) Calculations Planned Corrective Action: The financial aid office has developed a checklist that the aid administrators will use to determine if aid sources have been posted/disbursed to student accounts prior to completing R2T4 calculations. The Financial Aid Office will m...

Return of Title IV (R2T4) Calculations Planned Corrective Action: The financial aid office has developed a checklist that the aid administrators will use to determine if aid sources have been posted/disbursed to student accounts prior to completing R2T4 calculations. The Financial Aid Office will maintain the checklist record of this verification for audit purposes and to track compliance. The Senior Financial Aid Counselor will complete the R2T4 calculations and one of our Financial Aid Counselors will monitor the completion of all checklist records as part of a check and balance process. Person Responsible for Corrective Action Plan: Cindi Patterson, Director for Financial Aid Anticipated Date of Completion: 10/01/24

View Audit 326717 Questioned Costs: $1

Finding 504199 (2024-003)

Material Weakness 2024

High Street Homes Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Contact person: Katherine Dannenfelser, Director of Finance Recommendation: The Project should review the HUD agreement and approved budget to obtain a better understanding of the type of costs that are allowable, and ensure they are only using HUD funds for allowable costs. Corrective Action: A f...

Contact person: Katherine Dannenfelser, Director of Finance Recommendation: The Project should review the HUD agreement and approved budget to obtain a better understanding of the type of costs that are allowable, and ensure they are only using HUD funds for allowable costs. Corrective Action: A formal scheduled training and study session would benefit staff as there is a need to understand allowable costs. As Senior Management reviews the disbursements, the final review before check signing, a top level review can also be done. At this point, the best approach seems there should be formal purchase orders written for the HUD homes - differentiating High Street Homes from Five Rivers Homes - expenses that should be attached to the invoices before approval. This additional layer of review will benefit the situation as staff can easily see if an item is approved.

View Audit 326671 Questioned Costs: $1

Finding 504195 (2024-001)

Significant Deficiency 2024

United Methodist Western Kansas Mexican American Ministries Inc. D/b/a Genesis Family Health

KS

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

To Health Resources and Services Administration United Methodist Western Kansas Mexican-American Ministries, Inc. d/b/a Genesis Family Health respectfully submits the following corrective action plan for the year ended April 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Perio...

To Health Resources and Services Administration United Methodist Western Kansas Mexican-American Ministries, Inc. d/b/a Genesis Family Health respectfully submits the following corrective action plan for the year ended April 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: April 30, 2024 The findings from the April 30, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings: Finding 2024.001 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken GFH implemented an O&E Department (Onboarding and Enrollment) July 2023. This has been a timely process, but we now have it implemented at all clinic sites. The purpose of this department is to make sure all required documentation is current, accurate, scanned in chart and applied to patients EMR. This process includes current registration, slide application, POIs, IDs and insurance verification for coverage. When adding or updating charges with the GFH Fee Schedule, a new process has been implemented to run a report “CPT’s in Multiple Groups” to verify the charge (CPT Code) is not duplicated within another CPT group. This report will be run by the Billing Director and reviewed for accuracy. If there are any question regarding this plan, please e-mail Amanda Vaughan at Amanda.Vaughan@GenesisFH.org. Sincerely, Amanda Vaughan (electronically signed 10/10/2024) Amanda Vaughan Chief Financial Officer

View Audit 326661

Corrective Action Plans

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