Corrective Action Plans

Finding 369519 (2023-004)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Student Financial Assistance Cluster – Assistance Listing No. 84.007

View Audit 290788 Questioned Costs: $1

Finding 369519 (2023-004)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Recommendation: We recommend that the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions receive the funding.

View Audit 290788 Questioned Costs: $1

Finding 369519 (2023-004)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Explanation of disagreement with audit finding: There is no disagreement with the audit finding.

View Audit 290788 Questioned Costs: $1

Finding 369519 (2023-004)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Action taken in response to finding: The University agrees with the auditors’ recommendations of corrective action needed to improve the identification of students with the lowest EFC and remaining need for FSEOG. To address this, adjustments in automated packaging rules for the next academic year w...

Action taken in response to finding: The University agrees with the auditors’ recommendations of corrective action needed to improve the identification of students with the lowest EFC and remaining need for FSEOG. To address this, adjustments in automated packaging rules for the next academic year will target all Pell-eligible students with specific need criteria, while also considering outstanding bills and award appeals to ensure equitable allocation of SEOG to exceptionally needy Pell-eligible students.

View Audit 290788 Questioned Costs: $1

Finding 369519 (2023-004)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid

View Audit 290788 Questioned Costs: $1

Finding 369519 (2023-004)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Planned completion date for corrective action plan: 12/31/2023

View Audit 290788 Questioned Costs: $1

Finding 369517 (2023-001)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007

View Audit 290788 Questioned Costs: $1

Finding 369517 (2023-001)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Recommendation: CLA recommends that the University review the requirement and implement a monitoring control to monitor the checks throughout the year. In addition, for the checks outstanding greater than 240 days, the University should return the funding to the U.S. Department of Education.

View Audit 290788 Questioned Costs: $1

Finding 369517 (2023-001)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Explanation of disagreement with audit finding: There is no disagreement with the audit finding.

View Audit 290788 Questioned Costs: $1

Finding 369517 (2023-001)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Action taken in response to finding: The University agrees with the auditors’ recommendations of corrective action needed to ensure unclaimed Title IV federal funds are resolved within 240 days of disbursement date. The University has reviewed existing processes and identified improvements that will...

Action taken in response to finding: The University agrees with the auditors’ recommendations of corrective action needed to ensure unclaimed Title IV federal funds are resolved within 240 days of disbursement date. The University has reviewed existing processes and identified improvements that will be made to internal procedures to ensure proper compliance is met.

View Audit 290788 Questioned Costs: $1

Finding 369517 (2023-001)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Name(s) of the contact person(s) responsible for corrective action: Delora Shoop, Director of Accounts Receivable

View Audit 290788 Questioned Costs: $1

Finding 369517 (2023-001)

Significant Deficiency 2023

University of Idaho

ID

Questioned Costs

Planned completion date for corrective action plan: 12/31/2023

View Audit 290788 Questioned Costs: $1

Finding 369516 (2023-002)

Significant Deficiency 2023

County of Jones, Nc

NC

Eligibility Questioned Costs

Caseworker will check task for Ex parte task and work case within 3 days. Caseworkers will received additional training on documentation, NCFAST evidence, resource calculations and countable/noncountable resources to remind workers of the procedures and policies that should be followed at time of ap...

Caseworker will check task for Ex parte task and work case within 3 days. Caseworkers will received additional training on documentation, NCFAST evidence, resource calculations and countable/noncountable resources to remind workers of the procedures and policies that should be followed at time of application and recertification process. Supervisors will conduct second party reviews on applications and recertification’s to determine that the correction is being taken. Workers will be retrained on NCFAST evidence for resources to ensure procedures are being followed for evidence on dashboard to match the supporting documentation used as verifications. Supervisors will review cased to evidence and supporting documentation match and cases show consistency. Supervisors will review cases to ensure evidence is inputted correctly and accurate needs units in eligibility is used in determination of benefits. Proposed Completion Date: January 31, 2024

View Audit 290787 Questioned Costs: $1

Finding 369515 (2023-001)

Significant Deficiency 2023

County of Jones, Nc

NC

Eligibility Questioned Costs

Corrective Action: Caseworkers will receive training on appropriate use of forced eligibility. Caseworkers will received additional training on documentation, NCFAST evidence, resource calculations and countable/non-countable resources to remind workers of the procedures and policies that should be ...

Corrective Action: Caseworkers will receive training on appropriate use of forced eligibility. Caseworkers will received additional training on documentation, NCFAST evidence, resource calculations and countable/non-countable resources to remind workers of the procedures and policies that should be followed at time of application and recertification process. Supervisors will conduct second party reviews on applications and recertification’s to determine that the correction is being taken. Caseworkers will received training on the work number (TWN) in NCFAST learning gateway. Caseworkers will receive training on earned income (MA 3300). Caseworker will receive training on third party insurance. Caseworker will receive training on CAP plan of care. Workers will be retrained on NCFAST evidence for resources to ensure procedures are being followed for evidence on dashboard to match the supporting documentation used as verifications. Supervisors will review cased to evidence and supporting documentation match and cases show consistency. Supervisors will review cases to ensure evidence is inputted correctly and accurate needs units in eligibility is used in. Proposed Completion Date: January 31, 2024

View Audit 290787

Finding 369514 (2023-004)

Significant Deficiency 2023

Rapid City Club for Boys, Inc.

SD

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

Finding No 2023-004: Uniform Guidance Written Policies Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization will adopt required Uniform Guidance policies. Anticipated Completion Date: May 31, 2024

View Audit 290783

Finding 369513 (2023-003)

Material Weakness 2023

Rapid City Club for Boys, Inc.

SD

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding No 2023-003: Heartland Heights Apartments Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization has met with Lloyd Property Management and has been receiving regular financial statements. The Organization will implement a plan to evaluate internal cont...

Finding No 2023-003: Heartland Heights Apartments Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization has met with Lloyd Property Management and has been receiving regular financial statements. The Organization will implement a plan to evaluate internal controls to ensure adequacy and effectiveness. Anticipated Completion Date: Ongoing

View Audit 290783

Finding 369505 (2023-001)

Significant Deficiency 2023

Wisconsin Early Childhood Association, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles § 200.434

The Finance Director will make sur charges are allowable when expensing infrequent or unusual transactions to federal grants and use the Uniform Guidance Selected Items of Cost section when something may be in question. This plan is implemented effective 2/12/2024. The Finance Director will work wit...

The Finance Director will make sur charges are allowable when expensing infrequent or unusual transactions to federal grants and use the Uniform Guidance Selected Items of Cost section when something may be in question. This plan is implemented effective 2/12/2024. The Finance Director will work with the Executive Director and the Director of Performance Management to ensure clear guidance is reflected in policy and procedures on the allowable use of federal awards and included in our current Policies and Procedures with approval of the WECA Finance Committee. If there are any questions regarding this plan, please call Candace Duerst at 608-729-1024.

View Audit 290780 Questioned Costs: $1

Finding 369498 (2023-002)

Significant Deficiency 2023

City of Edmond

OK

Questioned Costs Allowable Costs / Cost Principles

Identifying number: 2023-002 Significant Deficiency Federal Emergency Management Finding: Procedures were in place to identify and report eligible employee costs but not appropriately followed or reviewed which resulted in certain questioned costs. Action taken or planned: In fiscal year 23-24 the...

Identifying number: 2023-002 Significant Deficiency Federal Emergency Management Finding: Procedures were in place to identify and report eligible employee costs but not appropriately followed or reviewed which resulted in certain questioned costs. Action taken or planned: In fiscal year 23-24 the City moved all grant administration to a designated grant department. The duties of the grant administration department are to track, vet and confirm compliance with applicable guidelines on the grants the City applies for. Additionally, the grant administration department will actively assist with submission and seek new grant opportunities and will be available to train City employees on proper grant documentation and substantiation. The City engages outside consultants to review grant submission and the City is engaging this outside consultant to review the grant submissions more often throughout the year than previously engaged to allow more time to adequately review and obtain all necessary information for grant compliance. Any questions regarding this plan should be directed to Kathy Panas, Finance Director at 405.359.4521.

View Audit 290770 Questioned Costs: $1

Finding 369492 (2023-001)

Significant Deficiency 2023

Bradford County District School Board

FL

Questioned Costs Procurement, Suspension & Debarment

Planned Corrective Action - The BCSD will require the Davis-Bacon Act provision clause in future contracts for federally funded contracted services. The wage rate clause will be required along with requiring weekly payrolls to be submitted to the district finance office to ensure the federal wage r...

Planned Corrective Action - The BCSD will require the Davis-Bacon Act provision clause in future contracts for federally funded contracted services. The wage rate clause will be required along with requiring weekly payrolls to be submitted to the district finance office to ensure the federal wage rates established by the United States Department of Labor are followed. The BCSD will report questioned costs or corrective action needed to the FDOE. Anticipated Completion Date - 1/31/2024 Responsible Contact Person - Shannon Rodriguez, Director of Finance

View Audit 290732 Questioned Costs: $1

Finding 369490 (2023-002)

None 2023

Pivot, Inc.

OK

Questioned Costs Eligibility

Pivot, Inc. (“Pivot” or “Organization”), respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: HSPG & Associates, 5400 N. Grand Blvd., Suite 330, Oklahoma City, OK 73112. Audit period: As of and for the...

Pivot, Inc. (“Pivot” or “Organization”), respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: HSPG & Associates, 5400 N. Grand Blvd., Suite 330, Oklahoma City, OK 73112. Audit period: As of and for the year ended June 30, 2023. The findings from the June 30, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT FINDINGS – INTERNAL CONTROL Identifying Number: 2023-001; Recognition of Revenue Recommendation: We recommend that the Organization continue to evaluate its procedures to ensure proper revenue recognition performed as part of its monthly and year-end closing processes. Action Taken: At this time we have put into new procedures to review and post all outstanding revenue during our monthly close process in order to ensure proper revenue recognition. Monthly reimbursements are checked off as invoiced in order to be sure that all are completed and posted in the correct month. Anticipated completion date: January 18, 2024 Name of contact person and title: Carolyn Gonzalez, Director of Finance & Accounting FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS – COMPLIANCE FINDINGS Recommendation: We recommend management continue to perform written income certifications for all future participants. Further, we suggest that the certifications include signatures of the staff completing the reviews. Action Taken: We agree with the above finding and plan to continue to require income certification reviews. Anticipated completion date: January 18, 2024 Name of contact person and title: Carolyn Gonzalez, Director of Finance & Accounting

View Audit 290726

Finding 369473 (2023-003)

Significant Deficiency 2023

Western Seminary

OR

Questioned Costs Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action We are updating our data security policies and procedures to correct the deficiencies that have been identified in our audit and to prevent their recurrence. We are also expanding our employee training in data security and are enhan...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action We are updating our data security policies and procedures to correct the deficiencies that have been identified in our audit and to prevent their recurrence. We are also expanding our employee training in data security and are enhancing the documentation and reporting of our internal security audits. Person Responsible for Corrective Action Plan: Sean Gordon, Director of Information Technology Operations and Software Development Anticipated Date of Completion: June 30, 2024

View Audit 290692

Finding 369472 (2023-002)

Significant Deficiency 2023

Western Seminary

OR

Questioned Costs Student Financial Aid Reporting

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: We agree with this recommendation. We continue strengthening the tracking system around the timely processing of R2T4 refunds. From the Fall 2023 semester, we developed a report within our Student Information System (SIS) to trac...

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: We agree with this recommendation. We continue strengthening the tracking system around the timely processing of R2T4 refunds. From the Fall 2023 semester, we developed a report within our Student Information System (SIS) to track students who both received a loan and have dropped classes within Western Seminary’s SIS. From the Spring 2024 semester, we require attendance to be tracked in all classes, including in-person classes. We historically already track attendance of online courses. Financial Aid and the Business Office will have access to regularly scheduled reports to quickly identify when students stop attending class to determine whether an R2T4 form is required and should be processed. Person Responsible for Corrective Action Plan: Jonathan Gibson, CFO Anticipated Date of Completion: June 30, 2024

View Audit 290692 Questioned Costs: $1

Finding 369459 (2023-001)

Significant Deficiency 2023

Susquehanna Workforce Network INC

MD

Questioned Costs Allowable Costs / Cost Principles Reporting

Names of Contact Persons: Kimberly Justus, Executive Director, Julie Brown, Fiscal and HR Manager Corrective Action Plan: We are in agreement with the finding and will ensure future submissions are completed timely. We completed the submission as soon as the requisite information was available in J...

Names of Contact Persons: Kimberly Justus, Executive Director, Julie Brown, Fiscal and HR Manager Corrective Action Plan: We are in agreement with the finding and will ensure future submissions are completed timely. We completed the submission as soon as the requisite information was available in July 2023. Expected Completion Date: See corrective action plan, all findings have been resolved.

View Audit 290661

Finding 369455 (2023-001)

Significant Deficiency 2023

Clinton Township Housing Commission

MI

Questioned Costs Procurement, Suspension & Debarment Eligibility

The Clinton Township Housing Commission Board has been reeducated, by our Fee accountant about the proper use of HUD Funding. The CTHC board understands that HUD funds CANNOT be used in to provide any type of Bonuses to staff and or any of its affiliates. All Commissioners will attend Commissioner’s...

The Clinton Township Housing Commission Board has been reeducated, by our Fee accountant about the proper use of HUD Funding. The CTHC board understands that HUD funds CANNOT be used in to provide any type of Bonuses to staff and or any of its affiliates. All Commissioners will attend Commissioner’s training to insure proper education on their roles and expectations.

View Audit 290651 Questioned Costs: $1

Finding 369446 (2023-001)

Material Weakness 2023

Lapeer Community Schools of Lapeer County

MI

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Condition: Final Expenditure Reports due on November 29, 2022 for the ESSER II Section 23b Credit Recovery grant and the ESSER II Section 23b Before/After School grant were submitted on September 11, 2023. Planned Corrective Action: Finding has been corrected. Upon discovery of the oversight, the Fi...

Condition: Final Expenditure Reports due on November 29, 2022 for the ESSER II Section 23b Credit Recovery grant and the ESSER II Section 23b Before/After School grant were submitted on September 11, 2023. Planned Corrective Action: Finding has been corrected. Upon discovery of the oversight, the Final Expenditure Reports were reopened and completed on September 11, 2023. Further, the District acknowledges the lack of timeliness of submitting the Final Expenditure Reports, and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward. Contact person responsible for corrective action: Erica Ingles, Finance Director and Jennifer Mudge, Supervisor of School Improvement and Grant Programs Anticipated Completion Date: 9/11/2023

View Audit 290639

Corrective Action Plans

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