Corrective Action Plans

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Management agrees with the auditor’s recommendation, and the following action was taken to improve the situation. In late 2023, a new auditor was engaged to conduct the 2022 and 2023 audits so that the delinquent forms could be filed and take steps to prepare timely information for future filings.
Management agrees with the auditor’s recommendation, and the following action was taken to improve the situation. In late 2023, a new auditor was engaged to conduct the 2022 and 2023 audits so that the delinquent forms could be filed and take steps to prepare timely information for future filings.
Finding 528485 (2023-002)
Significant Deficiency 2023
Since March 2024, PLC has been charging personnel costs to the program based on actual time recorded in the organization’s case management software, with quarterly audits of time to ensure accuracy. PLC also began charging non-personnel costs based on ratio tied to actual time recorded. For program ...
Since March 2024, PLC has been charging personnel costs to the program based on actual time recorded in the organization’s case management software, with quarterly audits of time to ensure accuracy. PLC also began charging non-personnel costs based on ratio tied to actual time recorded. For program costs prior to March of 2024, PLC completed a regressive analysis to determine the amount of actual time worked on the program. This process included review of time recorded in our case management software to determine which portions should have been allocated to this program and, for those staff who do not record time in the case management software, forensics analysis of their grant activities during the period to determine the actual time worked. Personnel and non-personnel costs charged to the program prior to March 2024 were recalculated based on these calculations of actual time worked on the program
View Audit 346487 Questioned Costs: $1
CONDITION: The School District of the City of Monessen contracted with Johnson Controls for fire alarm upgrades, and Dagostino Electronic Services for the installation of exterior cameras. These contracts individually exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exc...
CONDITION: The School District of the City of Monessen contracted with Johnson Controls for fire alarm upgrades, and Dagostino Electronic Services for the installation of exterior cameras. These contracts individually exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exceed the Simplified Acquisition Threshold of $250,000. The District was unable to 1) provide records sufficient to detail the history of procurement for these two contracts and 2) provide documentation to verify that price or rate quotations were obtained from an adequate number of qualified sources. CRITERIA: 24 Pa. Statutes 8.807.1 and Section 2 CFR 200.320(a)(2)(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a non-federal entity whereby the cost exceeds certain dollar thresholds as adjusted periodically. In instances where the cost incurred exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, price or rate quotations must be obtained from an adequate number of qualified sources. In addition, as specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain sufficient records to detail the history of procurement. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the School District will review and update as necessary its procurement policies to ensure In instances where the procurement cost incurred for goods and/or services exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, that 1) price or rate quotations are obtained from an adequate number of qualified sources, and 2) sufficient records are maintained to detail the history of procurement. All future procurements will involve a collaboration between the District’s business office and federal programs department to ensure compliance with the District’s updated procurement policies.
View Audit 346338 Questioned Costs: $1
CONDITION: The School District of the City of Monessen contracted with a third-party vendor (TRANE) for the performance of a construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competiti...
CONDITION: The School District of the City of Monessen contracted with a third-party vendor (TRANE) for the performance of a construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. This is a repeat finding from the 2021-2022 fiscal year – Finding 2022-001. In addition, the District did not conduct a cost or price analysis for this procurement, which was in excess of the Simplified Acquisition Threshold of $250,000. CRITERIA: 24 Pa. Statutes 751 of the Public School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. The construction project exceeded the simplified acquisition threshold of $250,000. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.CRITERIA (Continued): In addition, Section 2 CFR 200.324(a) of the Uniform Guidance requires the performance of a cost or price analysis in connection with every procurement in excess of the Simplified Acquisition Threshold. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence immediately with an anticipated completion date during the 2024-2025 fiscal year and will continue on an ongoing basis as required by new policy directives from oversight agencies. All future procurements will involve a collaboration between the District’s business office and federal programs department to ensure compliance with the District’s updated procurement policies.
View Audit 346338 Questioned Costs: $1
Finding 2023-002 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $10,665. b. Action(s) Taken or Planned on the Finding Management will transfer $10,665 from the operating ac...
Finding 2023-002 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $10,665. b. Action(s) Taken or Planned on the Finding Management will transfer $10,665 from the operating account in order to fully fund the tenant security deposits account.
View Audit 346289 Questioned Costs: $1
Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on th...
Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on the Finding Because the PRAC contracts expire in April there is a delay in receiving subsidy monies until the renewals are approved. Insurance costs for this entity continue to increase exponentially, creating a financial burden on the project. To ensure the policies don’t cancel we will have the entity with the most money pay the bill and have the other PRAC projects reimburse. In 2023/2024 the PRACs are now on a five-year renewal so there should not be a delay in receiving subsidy monies. Thus, going forward, we do not anticipate this being an issue as long as the subsidy monies aren’t delayed and the rent increases are substantial enough to cover the large increases in insurance renewal premiums. The Corporation agrees with the finding and the auditor's recommendations have been adopted. As of the report date and subsequent to the statement of financial position date, the $53,397 was repaid back to the Corporation.
View Audit 346289 Questioned Costs: $1
Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will b...
Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will be established to ensure that expenditure reports are filed on a timely basis. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, ...
Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, for those expenditures with supporting documentation, none of the invoices were stamped “paid”. During our testing of an additional sample of 40 expenditure transactions of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ No documentation was available for four expenditures ∙ No supporting invoices, but only purchase orders, were available for three expenditures ∙ One invoice was not stamped “paid”. Plan: We agree with the finding. Expenditures of federal funds will be more closely monitored, more adequately supported, and paid invoices will be marked as paid. Uniform Guidance will be more closely followed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
View Audit 346254 Questioned Costs: $1
Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine ...
Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine the accuracy of the payments to those employees. During our testing of an additional sample of 40 payroll transactions covering 29 employees and 10 pay periods of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ Contracts specifying gross pay could not be provided for six employees ∙ Three employee contracts lacked approval by the Regional Superintendent ∙ Twelve payroll transactions were not supported by timesheets ∙ Timesheets for four payroll transactions lacked supervisory approval ∙ The Payroll Payment Authorization form for one pay period was not approved by the Regional Superintendent. During our testing of salary expenditures, we noted that total wages reported on the quarterly Form 941s for the year were $152,269 less than salary expenditures reported in the general ledger accounts. Regional Office of Education #56 personal could not explain the variance or provide a reconciliation of Form 941 amounts to the general ledger. P lan: We agree with the finding. The new CFO/CPA will ensure contracts support the payroll and that rates have approval and a rationale; timesheets are approved and maintained properly; payroll is approved by the Regional Superintendent prior to payroll; and, that 941's are reconciled to the general ledger. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla V...
As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)
In January 2024, we partnered with G&A, which provided services that automated time tracking allocations in the accounting system based on Time and Attendance records placed in the payroll system. This information applies time ratios spent on grants times actual cost from payroll and automatically c...
In January 2024, we partnered with G&A, which provided services that automated time tracking allocations in the accounting system based on Time and Attendance records placed in the payroll system. This information applies time ratios spent on grants times actual cost from payroll and automatically comes in the accounting system based on project costing (time concerning all time spent on projects). The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with the allowable cost to respective grants. Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin.
View Audit 345960 Questioned Costs: $1
The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure ...
The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with the allowable cost to respective grants Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin
The purchase of the grant management system will pull accounting data from the accounting software and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure c...
The purchase of the grant management system will pull accounting data from the accounting software and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with allowable cost to respective grants Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin
View Audit 345960 Questioned Costs: $1
In 2023, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, Finance Department is now almost fu...
In 2023, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, Finance Department is now almost fully staffed, and our accounting professionals possess the talent and experience to ensure accounting functions and processes are performed and completed in a timely matter. We now have the following accounting positions filled — Accounting Manager, Accounting Supervisor, and Senior Accountant. Furthermore, we have advertised and expect to soon fill the position of Controller. Filling these positions and elevating the talent level have resulted in immediate enhancements in financial reporting and will enable the Authority to submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date.
Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documen...
Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been obtained. The expenditure is then entered into our accounting software, which is then approved by the Executive Director. These processes have been implemented in 2024 to ensure segregation of duties and that all transactions and entries into our accounting software are reviewed and approved by either the Director of Finance and/or the Executive Director. Management identified these issues during the 2024 FY and has implemented new processes or procedures to strengthen our internal controls.
The District agrees and has already implemented processes to ensure receivables are created with each claim created in CNIPS
The District agrees and has already implemented processes to ensure receivables are created with each claim created in CNIPS
View Audit 345656 Questioned Costs: $1
Corrective Action Plan: A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Respon...
Corrective Action Plan: A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned sta...
Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Finding 2023-003 Federal Agency Name: U.S. Department of Agriculture Federal Financial Assistance Listing: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did...
Finding 2023-003 Federal Agency Name: U.S. Department of Agriculture Federal Financial Assistance Listing: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As of December 31, 2023, the Hospital should have USDA debt reserves at least equal to $389,998. Responsible Individuals: Doug B. Lewis, Chief Financial Officer Corrective Action Plan: Management will review the reserve account requirements and ensure appropriate contributions are made during the fiscal year.
Condition: The City submitted the required Project and Expenditure Report, but the amount reported in March 2023 as cumulative expenditures was the City's total award amount rather than the amount spent to date. Planned Corrective Action: The City will correct the reports that have been submitted an...
Condition: The City submitted the required Project and Expenditure Report, but the amount reported in March 2023 as cumulative expenditures was the City's total award amount rather than the amount spent to date. Planned Corrective Action: The City will correct the reports that have been submitted and review future reports to ensure the appropriate expenditures are disclosed. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025
Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Antici...
Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025
Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Administ...
Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025
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