Corrective Action Plans

Finding 398364 (2023-002)

Significant Deficiency 2023

Brazos Valley Council on Alcohol and Substance Abuse

TX

Allowable Costs / Cost Principles Questioned Costs Reporting

BVCASA agrees and has already taken corrective action by reconfiguring the system to break out reportable and nonreportable expenditures to ensure the appropriate amount of indirect costs is reported as well as performing a more detailed review of the indirect cost allocation each month.

View Audit 307039 Questioned Costs: $1

Finding 398350 (2023-002)

Material Weakness 2023

Chicago Horticultural Society

IL

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320

Finding Number: 2023-002 Condition: The Society did not have documentation to support that two covered transactions were checked for potential suspension or debarment before entering into the transaction. There was one covered transaction where the Society did not have documentation to support the p...

Finding Number: 2023-002 Condition: The Society did not have documentation to support that two covered transactions were checked for potential suspension or debarment before entering into the transaction. There was one covered transaction where the Society did not have documentation to support the procurement process followed or that more than one vendor was reviewed for pricing before selecting the vendor chosen. Planned Corrective Action: Staff turnover in early 2023 resulted in limited capacity for dedicated staff to check for potential suspension or debarment before adding vendors to the system. We have dedicated staff who will be managing this process going forward. The Society has written procurement policies and procedures. Key leadership stakeholders have been apprised of our policies and procedures. The Society will be implementing a training series for government funded procurement stakeholders within the Society to ensure compliance. Contact person responsible for corrective action: Dharshni Sabapathy, Senior Director of Accounting Anticipated Completion Date: April 25, 2024

View Audit 307016 Questioned Costs: $1

Finding 398348 (2023-001)

Significant Deficiency 2023

Chicago Horticultural Society

IL

Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.303

Finding Number: 2023-001 Condition: Two reimbursement requests submitted during 2023 did not have documentation available to indicate that the reimbursement request was reviewed by a supervisor for accuracy before submission. Planned Corrective Action: Staff turnover in early 2023 resulted in a temp...

Finding Number: 2023-001 Condition: Two reimbursement requests submitted during 2023 did not have documentation available to indicate that the reimbursement request was reviewed by a supervisor for accuracy before submission. Planned Corrective Action: Staff turnover in early 2023 resulted in a temporary lapse of documentation proving that the internal control process was followed. The Society follows its internal review process and is maintaining documentation that appropriate approvals are in place. Contact person responsible for corrective action: Dharshni Sabapathy, Senior Director of Accounting Anticipated Completion Date: April 25, 2024

View Audit 307016

Finding 398342 (2023-001)

Material Weakness 2023

St Croix Valley Supportive Housing for the Elderly, Inc.

WI

Questioned Costs HUD Housing Programs Material Weakness

Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Accounting staff should reconcile the Replacement Reserve account on a periodic (monthly or quarterly) basis to ensure the monthly transfers are being made. Management should also make the deposit to fully fund the replaceme...

Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Accounting staff should reconcile the Replacement Reserve account on a periodic (monthly or quarterly) basis to ensure the monthly transfers are being made. Management should also make the deposit to fully fund the replacement reserve as soon as possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is in agreement with the finding and has since corrected the issue. Name(s) of the contact person(s) responsible for corrective action: Chuck Armstrong, Director Independent & Affordable Living Planned completion date for corrective action plan: September 30, 2023

View Audit 307011 Questioned Costs: $1

Finding 398336 (2023-001)

Material Weakness 2023

Adirondack Community Action Programs, Inc.

NY

Reporting Questioned Costs Material Weakness

Name of auditee: Adirondack Community Action Programs, Inc. TIN: 14-1490418 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: June 1, 2022 - May 31, 2023 CAP prepared by: Alan Jones ajones@acapinc.org Finding 2023-001 Adirondack Community Action Programs Inc. (ACAP) is committed to...

Name of auditee: Adirondack Community Action Programs, Inc. TIN: 14-1490418 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: June 1, 2022 - May 31, 2023 CAP prepared by: Alan Jones ajones@acapinc.org Finding 2023-001 Adirondack Community Action Programs Inc. (ACAP) is committed to addressing the finding highlighted in the Independent Auditor's Report on Compliance regarding late filing of the Data Collection Form. We recognize the importance of timely reporting for organizational compliance. We were fortunate to receive significant additional unexpected financial resources in the year in question to assist with COVID recovery and support for our work in Child Care. These additional resources were welcomed, but created a temporary significant increase in the workload for our business office. We pride ourselves on our internal controls and comprehensive financial procedures and expect this delay to be isolated to the year in question. As in the past, ACAP will: • Ensure adequate staffing levels given the increases we have been experiencing in annual revenue. • Continue to review our internal processes related to financial reporting and filing deadlines. Identify any bottlenecks or inefficiencies contributing to the delays. • Continue to foster effective communication channels among team members responsible for financial reporting. Continue to ensure everyone understands their roles and responsibilities in meeting filing deadlines. • As always encourage training and development opportunities for staff. • Consider engaging external consultants or advisors to provide guidance around best practices. • Continue to foster a culture of continuous improvement within the organization. Encourage feedback from staff members on ways to streamline processes and identify opportunities for improvement. By implementing these corrective actions, ACAP is confident that we can address this late filing finding and strengthen our financial reporting practices moving forward. We are committed to ensuring timely and accurate reporting to uphold the trust and confidence of our stakeholders.

View Audit 307006

Finding 398321 (2023-004)

Material Weakness 2023

Fremont County School District No. 14

WY

Questioned Costs Internal Control / Segregation of Duties

CORRECTIVE ACTION - FINDING 2023-004 - SEGREGATION OF DUTIES Anticipated Date of Completion: June 1, 2024 Name of Contact Person: Robin Vail, Business Manager Management Response: Management acknowledges the repeated finding concerning the segregation of duties within the accounting and bookkeeping ...

CORRECTIVE ACTION - FINDING 2023-004 - SEGREGATION OF DUTIES Anticipated Date of Completion: June 1, 2024 Name of Contact Person: Robin Vail, Business Manager Management Response: Management acknowledges the repeated finding concerning the segregation of duties within the accounting and bookkeeping functions at the beginning of the audit period. We recognize the importance of segregating these duties to safeguard assets and ensure the accuracy of financial information. While we faced limitations in resources during that period, we have since hired additional staff to mitigate this risk. Moving forward, we remain committed to maintaining an appropriate segregation of duties to strengthen internal controls and mitigate potential risks.

View Audit 306985

Finding 398303 (2023-005)

Significant Deficiency 2023

Eugene School District 4j

OR

Questioned Costs Subrecipient Monitoring Significant Deficiency

18. Deficiency #18 SA-2023-005 a. Significant Deficiency - Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. b. Proper documentation was not rece...

18. Deficiency #18 SA-2023-005 a. Significant Deficiency - Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. b. Proper documentation was not received before disbursement to show prevailing wage requirements in relation to Charter School payments. Documentation was received during the audit when requested by charter schools and no errors/issues were found. Documentation and notes for the future have been noted for future disbursements. c. This was implemented as of February 2024. Governing

View Audit 306983

Finding 398277 (2023-003)

Material Weakness 2023

Hope Family Health Services, Inc.

TN

Questioned Costs Cash Management

In Finding 2023-003, the Organization made one draw of federal funds that was not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments fo...

In Finding 2023-003, the Organization made one draw of federal funds that was not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization.

View Audit 306981

Finding 398272 (2023-002)

Material Weakness 2023

Hope Family Health Services, Inc.

TN

Questioned Costs

In Finding 2023-002, it was reported that time and activity report are not maintained for salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. Procedures will be established to maintain time and effort ...

In Finding 2023-002, it was reported that time and activity report are not maintained for salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. Procedures will be established to maintain time and effort certifications by all salaried employees. Procedures will be established to ensure that salaried employees certify time and effort that coincide with the Organization’s payroll cycle (at least on a monthly basis).

View Audit 306981

Finding 398271 (2023-001)

Material Weakness 2023

Hope Family Health Services, Inc.

TN

Special Tests & Provisions Questioned Costs Internal Control / Segregation of Duties

In Finding 2023-001, it was reported that the Organization did not properly substantiate that proper documentation was obtained and that proper sliding fee discounts were applied for certain patients for the year ended December 31, 2023. Employees will be properly trained to document and apply the...

In Finding 2023-001, it was reported that the Organization did not properly substantiate that proper documentation was obtained and that proper sliding fee discounts were applied for certain patients for the year ended December 31, 2023. Employees will be properly trained to document and apply the sliding fee discounts in accordance with the Organization’s sliding fee policy. Sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. This review and training will be completed by May 31, 2024.

View Audit 306981

Finding 398267 (2023-001)

Significant Deficiency 2023

Mora Valley Community Health Serivces, Inc.

NM

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs

MVCHS recognizes that in 2023 income for 4 out of 30 patients was incorrectly entered into the system and the slide was improperly applied. 1. MVCHS will also ensure that required income documents are obtained and that the correct income (s) are applied. MVCHS will also ensure that patients who are ...

MVCHS recognizes that in 2023 income for 4 out of 30 patients was incorrectly entered into the system and the slide was improperly applied. 1. MVCHS will also ensure that required income documents are obtained and that the correct income (s) are applied. MVCHS will also ensure that patients who are unable to provide written verification at the time of their first appointment will complete the self-declaration portion of the SFDP application. 2. MVCHS will provide training to Front Office staff to ensure that income and family size are properly entered into the system and the Slide is properly applied. MVCHS will ensure that proper documentation is collected from patients and that accurate information is entered into the system, even during staff turnover. Finance/Billing staff will ensure oversite of documentation. 3. MVCHS reached out to the New Mexico Primary Care Association and was provided training for the Front Office Staff regarding the Sliding Fee Discount Program process in April 2024.

View Audit 306968

Finding 398266 (2023-002)

None 2023

Brigham Young University - Hawaii

HI

Student Financial Aid Eligibility Questioned Costs

Management's Views and Corrective Action Plan Finding 2023-002 - Non-Compliance with Financial Need Requirements for Subsidized Direct Loans in Non-Standard Semesters Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.268 Award Titles: Federa...

Management's Views and Corrective Action Plan Finding 2023-002 - Non-Compliance with Financial Need Requirements for Subsidized Direct Loans in Non-Standard Semesters Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.268 Award Titles: Federal Direct Student Loan Program Program Award Years: 7/2022 - 6/2024 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan: When a student attends a standard semester (Fall and Winter), PeopleSoft uses the Prorated Estimated Family Contribution (EFC) Methodology to determine the subsidized loan eligibility based on their EFC. When a student attends a non-standard term (Spring), PeopleSoft uses the Automatic Zero EFC Methodology and offers subsidized loans to all students rather than the subsidized loan eligibility based on their EFC. Tammie Fonoimoana, Financial Aid & Scholarships Senior Manager, will work to update the PeopleSoft system to use the Prorated EFC Methodology for calculating subsidized loan eligibility for both standard and non-standard terms. In addition, Tammie Fonoimoana, Financial Aid & Scholarships Senior Manager, who is responsible for packaging and awarding of Financial Aid at Brigham Young University- Hawaii will continue to provide training to the staff who administer Title IV aid to ensure they are aware of the changes in packaging and awarding subsidized loans for the non-standard term (Spring). Also, Tammie Fonoimoana will oversee the implementation of controls wherein the University will implement preventative mechanisms to verify financial aid packages are calculated correctly. Timing: Tammie Fonoimoana, Financial Aid & Scholarships Senior Manager, will be responsible for overseeing that the items as noted in the corrective action plan section above will be implemented by July 1, 2024. Signed and Acknowledged, Tammie Fonoimoana, Senior Manager BYU-Hawaii Financial Aid & Scholarships Tammie.fonoimoana@byuh.edu 808-675-4737

View Audit 306965 Questioned Costs: $1

Finding 398261 (2023-001)

Material Weakness 2023

Bremerton School District No. 100-C

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Cathie Seevers 134 Marion Ave N Bremerton, WA 9...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Cathie Seevers 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: This audit finding is for ECF Funds that were awarded through the FCC. While we thought we complied when purchasing chrome books for hybrid learning, there were some other requirements that we were not able to document. Because our asset management system does not retain a list of previous ‘owners’ of each chrome book (the system replaces that student with the new student’s name and does not keep the history) we were unable to tell you exactly what student had several of our chrome books at that snapshot in time. We are now aware of the importance of this feature and will record these differently to maintain a history of users. BSD does not intend to use any more ECF funds. Anticipated date to complete the corrective action: May 1, 2024

View Audit 306962 Questioned Costs: $1

Finding 398258 (2023-001)

None 2023

Fahrney-Keedy Memorial Home, Inc.

MD

Reporting Matching / Level of Effort / Earmarking Questioned Costs

Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track: o...

Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track: o Outsourcing of finance function to an outside CPA firm with focus on cleaning up resident billings and enhanced collection efforts of the Home’s outstanding patient receivables. o Outsourcing of dining services at both locations, which is expected to save the Home approximately $100,000 annually. o Workforce reduction in management and ancillary level staff. Establishment of a committee to focus primarily on recruitment of in-house staff, in order to fill open positions and thereby seek to minimize reliance on higher cost contracted/agency staff. o Review of all contracts and monthly expenses to identify further opportunities to reduce expenses. o With the completion of the stormwater infrastructure project in early 2024, the Home is also planning a 36-unit independent living expansion, which is expected to increase cash flows in the future.

View Audit 306951

Finding 398235 (2023-001)

None 2023

Farrell-Bell Senior Housing Apartments, Inc. 073-Ee119

IN

Questioned Costs HUD Housing Programs

Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2023-001 A. Comments on the Finding and Eac...

Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2023-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management is aware withdrawals from reserve must have HUD approval and account must be fully funded. B. Action Taken or Planned on the Finding: Management will deposit the funds into the replacement reserve when available.

View Audit 306902 Questioned Costs: $1

Finding 398229 (2023-004)

Significant Deficiency 2023

Las Virgenes Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.439

Federal ESSER Funding was released in waves following the COVID-19 pandemic. The compliance for reporting and audits of these pandemic-related funds was new for staff across the state of California. Given this, staff did not send a capital outlay pre-approval request for technology equipment. Furthe...

Federal ESSER Funding was released in waves following the COVID-19 pandemic. The compliance for reporting and audits of these pandemic-related funds was new for staff across the state of California. Given this, staff did not send a capital outlay pre-approval request for technology equipment. Furthermore, more close oversight was needed regarding a multi-year subscription for a technology firewall that exceeded the grant timelines. Moving forward, the CBO and Assistant Directors of Finance and Accounting will work to ensure there are more layers of approval for Capital Outlay expenditures, especially as they relate to restricted categorical resources.

View Audit 306901 Questioned Costs: $1

Finding 398167 (2023-001)

Significant Deficiency 2023

Coxhealth

MO

Allowable Costs / Cost Principles Questioned Costs Reporting

Calculation errors identified during the 2023 Single Audit resulted in a variance between lost revenues and federal program funding received. To correct this variance, lost revenue calculations were updated to adjust patient care revenue to better align with program funding requirements for applica...

Calculation errors identified during the 2023 Single Audit resulted in a variance between lost revenues and federal program funding received. To correct this variance, lost revenue calculations were updated to adjust patient care revenue to better align with program funding requirements for applicable periods. To account for the questioned costs identified, additional expenses of approximately $460,000 were identified and meet program requirements for allowable expenses related to prevention, mitigation, and response to COVID-19.

View Audit 306883 Questioned Costs: $1

Finding 398157 (2023-001)

None 2023

Notre Dame Court, Inc.

TX

Questioned Costs HUD Housing Programs Cash Management

MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S RETROACTIVE APPROVAL.

View Audit 306850 Questioned Costs: $1

Finding 398105 (2023-002)

None 2023

Talbot County, Maryland

MD

Questioned Costs Reporting

Our corrective action plan has involved the implementation of clearly defined grant processes and cross training within our department that will help the County to mitigate any future impacts on the timely submission of our single audit report. This is an evolving process that will show marked impro...

Our corrective action plan has involved the implementation of clearly defined grant processes and cross training within our department that will help the County to mitigate any future impacts on the timely submission of our single audit report. This is an evolving process that will show marked improvement for the 2024 single audit.

View Audit 306847

Finding 398104 (2023-001)

Material Weakness 2023

Talbot County, Maryland

MD

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

First, we created a general ledger account for each bank account, which involved the rewrite of multiple processes, including changes in our software. We then needed to address reconciliation of past banking and general ledger transactions that were recorded using the old processes. To achieve this ...

First, we created a general ledger account for each bank account, which involved the rewrite of multiple processes, including changes in our software. We then needed to address reconciliation of past banking and general ledger transactions that were recorded using the old processes. To achieve this step, we contracted for accounting services with a firm independent of our auditors. This firm is reconciling every cash transaction in our general ledger going back to July l, 2022, to the present day. The third step of our plan involves contracting with this same firm to work with the County and its financial software company to set up our cash management software module so that we may eliminate the manual process by leveraging technology to reconcile our multiple bank accounts on a monthly basis.

View Audit 306847

Finding 398094 (2023-002)

Significant Deficiency 2023

Sioux Falls Regional Airport Authority

SD

Questioned Costs Reporting Significant Deficiency § 200.303 § 200.327 § 200.328

Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-60, AIP3-46-0050-62 Finding Summary: The SF-425 annual report dated September 30, 2023, for award AIP3-46-0050-54 underreported the federal share of expenditures by $80,133, while the FAA Form 5100-127 annual report ...

Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-60, AIP3-46-0050-62 Finding Summary: The SF-425 annual report dated September 30, 2023, for award AIP3-46-0050-54 underreported the federal share of expenditures by $80,133, while the FAA Form 5100-127 annual report dated December 31, 2022, for all awards underreported the externally restricted assets by $397,646 Responsible Individuals: Dan Letellier, Executive Director Corrective Action Plan: Management will ensure correct support documentation is provided to 3rd party account for correct submission of FAA Forms 5100-127. Director will also verify that annual report form SF-425 reconciles to underlying supporting records. Anticipated Completion Date: Ongoing

View Audit 306816

Finding 398066 (2023-001)

Significant Deficiency 2023

Dighton-Rehoboth Regional School District

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs

May 14, 2024 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public a...

May 14, 2024 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The following findings from the June 30, 2023, schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2023-001: Document Policies and Procedures Over Federal Awards (Significant Deficiency) Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Employee travel Procurement Subrecipient monitoring and management Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Effect - The District is not in compliance with grant requirements. Cause - Weaknesses in the formal documentation of internal controls. Questioned Costs - N/A Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted. Views of Responsible Official and Planned Corrective Action Management agrees with this finding and is actively in the process of resolving this issue. This issue will be resolved by the end of FY24. The District has been working with Clifton Larson Allen LLP to draft policies and procedures for the District. If the Oversight Agency has questions regarding this plan, please call Bill Runey at 508-252-5000. Sincerely yours, Bill Runey Superintendent

View Audit 306794

Finding 398065 (2023-002)

Significant Deficiency 2023

Lee County, Florida

FL

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.302 § 200.303 § 200.403

2023-002 Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend the County establish internal control procedures to ensure that all amounts charged to grant programs for employee payroll costs be reconciled to the specific employee payroll records and...

2023-002 Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend the County establish internal control procedures to ensure that all amounts charged to grant programs for employee payroll costs be reconciled to the specific employee payroll records and that supporting documentation be maintained throughout the grant award period and beyond. Views of responsible officials: Management concurs with the finding. There were minimal variances in the number of employees tested and the County believes the wage report discrepancies are isolated due to the complexity of the EMS salary structure. The County claimed $26,038,852 of the $37,618,256 total eligible expenses available. Action planned/taken in response to finding: Effective fiscal year 2024, Management will implement the following corrective action: The County will create a process to ensure the payroll wage reports generated by Human Resources agrees to support documentation. Name of the contact person responsible for corrective action plan: Pete Winton Planned completion date for corrective action plan: The above action plan will be implemented in fiscal year 2024.

View Audit 306784 Questioned Costs: $1

Finding 398053 (2023-003)

Significant Deficiency 2023

Kaskaskia Community College District #501

IL

Questioned Costs Student Financial Aid Reporting § 200.303

Action taken in response to finding: will include Institutional Research compiling the data and then sending to Financial Aid/Admissions for review of the enrollment files. The Financial Aid/Admissions department will test a sample of the student enrollment data that it is correct. The Department ...

Action taken in response to finding: will include Institutional Research compiling the data and then sending to Financial Aid/Admissions for review of the enrollment files. The Financial Aid/Admissions department will test a sample of the student enrollment data that it is correct. The Department will maintain evidence of the review and confirm back to Institutional Research the review has been completed. Institutional Research can then submit the enrollment files to the National Student Clearinghouse.

View Audit 306769

Finding 398049 (2023-002)

Significant Deficiency 2023

Kaskaskia Community College District #501

IL

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency § 200.303

Action taken in response to finding: The College started to immediately document the SAM check on every purchase requisition, check request, travel request and new vendor entry with IRS Form W-9. The College is also collecting the certification from vendors as part of the bid process. The College ...

Action taken in response to finding: The College started to immediately document the SAM check on every purchase requisition, check request, travel request and new vendor entry with IRS Form W-9. The College is also collecting the certification from vendors as part of the bid process. The College has also updated the process document for these actions.

View Audit 306769

Corrective Action Plans

Filters