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Corrective Action Plans

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Finding 366624 (2023-002)
Significant Deficiency 2023
West Perry School District
PA
Questioned Costs Subrecipient Monitoring
Corrective Action Planned: The District did review and enforce existing Board Policies and procedures to ensure that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods and that they are based upon properly reconciled factual info...
Corrective Action Planned: The District did review and enforce existing Board Policies and procedures to ensure that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods and that they are based upon properly reconciled factual information.. Final Expenditure Reports have now been submitted or are pending review or revision (2). All current fiscal year quarterly cash on hand reports have been submitted. Current business manager compiles a quarter-end summary of data to be shared with the federal programs administrator. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of the finding in the current fiscal year. Contact Person Responsible: Cory Hoffman, Business Manager/Board Secretary
View Audit 289540
Finding 366623 (2023-002)
Significant Deficiency 2023
Northeast Iowa Food Bank
IA
Questioned Costs Special Tests & Provisions School Nutrition Programs
The Food Bank has updated the weight and has implemented procedures to ensure products are updated annually.
The Food Bank has updated the weight and has implemented procedures to ensure products are updated annually.
View Audit 289534
Dickinson College
PA
Questioned Costs Eligibility Matching / Level of Effort / Earmarking
Eligibility – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2023 Award Year; U.S. Department of Education Condition Of 40 students tested, two students were under-awarded subsidized and unsubsidized loans but were over-awarded subsidized loans. This was not a sta...
Eligibility – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2023 Award Year; U.S. Department of Education Condition Of 40 students tested, two students were under-awarded subsidized and unsubsidized loans but were over-awarded subsidized loans. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The College has implemented additional training requirements for staff responsible for awarding loans, including packaging examples for exceptional, less frequent items like those discovered during the audit. We have also changed our process to add loan fees into the calculated cost of attendance at the time of packaging for those students eligible for federal direct loans, and added additional reporting for late admits, those who wish to apply for financial aid after acceptance, and changes in financial aid eligibility, to ensure all applicable students have the loan fee added appropriately. In both cases, total aid awarded was accurate. Responsible Official: Allura Alonso, Director of Financial Aid Expected Completion Date: October 20, 2023 Summary Schedule of Prior Audit Findings None noted.
View Audit 289504 Questioned Costs: $1
Finding 366605 (2023-003)
Significant Deficiency 2023
Board of Education of the City of Peoria
IL
Questioned Costs Reporting School Nutrition Programs
The District now reviews the work performed by the individual preparing the reports before submission.
The District now reviews the work performed by the individual preparing the reports before submission.
View Audit 289482
Finding 366593 (2023-001)
Material Weakness 2023
Butler County Community College
PA
Questioned Costs Reporting
View of Responsible Officials and Planned Corrective Action: The College concurs with Finding 2023-001. In response, the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2023. As of December 2023, Butler County Community College has completed and posted the r...
View of Responsible Officials and Planned Corrective Action: The College concurs with Finding 2023-001. In response, the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2023. As of December 2023, Butler County Community College has completed and posted the required quarterly report and the required annual report with corrections to the original submission. As of December 31, 2022 the College has spent all Covid-19 Education Stabilization funds and with the submission of the final annual report the College has closed out the grant. The final report is posted on the College website and will remain there until the expiration of that reporting requirement. The College has conducted a thorough review of the facts related to this reporting process and believe no additional actions will be required for this finding.
View Audit 289450
Finding 366587 (2023-001)
Significant Deficiency 2023
Womenventure
MN
Reporting Matching / Level of Effort / Earmarking Questioned Costs § 200.303
Finding: Reporting: Internal Controls Condition: This finding, a significant deficiency in internal control, stated that for the two quarters tested, the CFO was preparing and signing the Technical Assistance reports but supervisory review of the completed reports was not performed prior to submissi...
Finding: Reporting: Internal Controls Condition: This finding, a significant deficiency in internal control, stated that for the two quarters tested, the CFO was preparing and signing the Technical Assistance reports but supervisory review of the completed reports was not performed prior to submission to the Small Business Administration. Views of Responsible Officials and Planned Corrective Actions: Management is in agreement with this finding. • A new internal control process for the review of Technical Assistance reports will be developed and documented. This process should outline the specific steps and responsibilities for supervisory review. • All personnel involved in the preparation and review of Technical Assistance reports will receive training on the grant report preparation process. • Going forward, Technical Assistance reports shall only be submitted to the SBA after they have undergone the required supervisory review. Responsible Official: Karla Dross, CFO is responsible for ensuring the successful implementation of this corrective action plan. Completion Date: The implementation of the corrective action plan shall commence immediately and should be completed within 90 days from the date of this plan. Ongoing monitoring and reporting procedures will continue indefinitely.
View Audit 289423
Finding 366539 (2023-002)
Significant Deficiency 2023
County of Rockbridge, Virginia
VA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accura...
Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accuracy of the invoice and receipt of goods or services. The second step is for the Accounts Payable employee to verify the accuracy of the invoice and approval for payment. The school board will review these processes with staff and the importance of this process.
View Audit 289378
Mount Saint Mary's University
CA
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
The University will add additional enrollment reports to our current schedule. This will allow for more frequent degree and enrollment reporting that will correct this type of reporting error in the future.
The University will add additional enrollment reports to our current schedule. This will allow for more frequent degree and enrollment reporting that will correct this type of reporting error in the future.
View Audit 289357
Finding 366499 (2023-010)
Significant Deficiency 2023
New Mexico Highlands University
NM
Questioned Costs Allowable Costs / Cost Principles Reporting
Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to t...
Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to this award and reporting should have been monitored by the Office of Research and Sponsored Projects. Going forward, all federal funds will follow the same setup procedure and reporting requirements. Due Date of Completion: Done Responsible Official: Stephanie Gonzales – VPFA/Comptroller and Office of Research and Sponsored Projects
View Audit 16132
Finding 366498 (2023-009)
Significant Deficiency 2023
New Mexico Highlands University
NM
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320
Recommendation: The Auditor recommends that the procurement policy be updated to comply with all relevant federal procurement requirements and reviewed for necessary revisions regularly. Action Taken: The HEERF award should have been setup as a restricted fund. Going forward, all grants and contrac...
Recommendation: The Auditor recommends that the procurement policy be updated to comply with all relevant federal procurement requirements and reviewed for necessary revisions regularly. Action Taken: The HEERF award should have been setup as a restricted fund. Going forward, all grants and contracts will be classified as a restricted fund and federal compliance will be followed if it is applicable. Due Date of Completion: Done Responsible Official: Stephanie Gonzales – VPFA/Comptroller and Office of Research and Sponsored Projects
View Audit 16132 Questioned Costs: $1
Park University
MO
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Management is responsible for establishing a comprehensive information security policy to safeguard sensitive data. Personnel Responsible for Corrective Action: James Nelson, Chief Technology Officer, and Scott Fergerson, Chief Business Officer Anticipating Completion Date: The corrective action ...
Management is responsible for establishing a comprehensive information security policy to safeguard sensitive data. Personnel Responsible for Corrective Action: James Nelson, Chief Technology Officer, and Scott Fergerson, Chief Business Officer Anticipating Completion Date: The corrective action plan will be implemented by June 30, 2024. Corrective Action Plan: Management will continue to implement the remainining compliance required into a comprehensive policy.
View Audit 16105
Finding 11995 (2023-001)
Significant Deficiency 2023
Knollwood Community Housing Corporation Dba: Menorah West Apts.
MN
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager a...
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met. Name(s) of the contact person(s) responsible for corrective action: Douglas Wyckoff, Controller Planned completion date for corrective action plan: December 14, 2023
View Audit 16077
Finding 11994 (2023-001)
Significant Deficiency 2023
Menorah Plaza Housing Corporation Dba Menorah Plaza Apartments
MN
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager a...
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met. Name(s) of the contact person(s) responsible for corrective action: Douglas Wyckoff, Controller Planned completion date for corrective action plan: December 14, 2023
View Audit 16075
Delaware Valley University
PA
Special Tests & Provisions Questioned Costs Student Financial Aid
Name of Responsible Individual: Melissa Walsh, Director of Financial Aid Corrective Action: Campus Logic is used to send financial aid award letters to full-time undergraduate students. Part-time and graduate students fill out an institutional application, upon which their financial aid is based. ...
Name of Responsible Individual: Melissa Walsh, Director of Financial Aid Corrective Action: Campus Logic is used to send financial aid award letters to full-time undergraduate students. Part-time and graduate students fill out an institutional application, upon which their financial aid is based. These students have typically been sent an email directing them to view their aid on the Self-Service portal when their application has been reviewed. Through Self-Service, students have the ability to accept or decline their loans. Starting with the 2024-2025 school year, an award letter will be sent from Campus Logic to this population as well. They will no longer be sent an email directing them to Self-Service. Anticipated Completion Date: Fall 2024
View Audit 16058
Delaware Valley University
PA
Special Tests & Provisions Questioned Costs Student Financial Aid
Name of Responsible Individual: Sarah Tomlinson, Director of Student Accounts Corrective Action: Changing from manually pulling loan disbursement lists from the Ellucian Colleague system using the TFAR report to setting up Communications Management within the Colleague system so that the notificati...
Name of Responsible Individual: Sarah Tomlinson, Director of Student Accounts Corrective Action: Changing from manually pulling loan disbursement lists from the Ellucian Colleague system using the TFAR report to setting up Communications Management within the Colleague system so that the notifications are automatically emailed, and no manual intervention is needed. Working with our Information Technology services. Anticipated Completion Date: Spring 2024
View Audit 16058
Finding 11946 (2023-004)
Significant Deficiency 2023
Schreiner University
TX
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Management understands this finding and has made all corrections to the identified records. The University will review and revise procedures where necessary, specific to the withdrawal of students and the updating of records in NSLDS, to act with certainty so that dates match across all areas of cam...
Management understands this finding and has made all corrections to the identified records. The University will review and revise procedures where necessary, specific to the withdrawal of students and the updating of records in NSLDS, to act with certainty so that dates match across all areas of campus and that the program withdrawal date is updated along with the financial aid withdrawal date.
View Audit 15908
Finding 11945 (2023-003)
Significant Deficiency 2023
Schreiner University
TX
Cash Management Questioned Costs Student Financial Aid
Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS s...
Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS system so that all SAS reconciliation documentation will be kept as opposed to deleted after 90 days. A complete reconciliation of 2022-2023 Title IV aid will be done to ensure accuracy of all aid.
View Audit 15908
Finding 11936 (2023-001)
Material Weakness 2023
Highlands County District School Board
FL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable ...
Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable to ensure the schools remained in rank and serve order for 2022-2023. An error was made during the year-end budget cleanup, which changed the schools' original budget. Budget revisions were done, to the Title I budget, to clean up negatives and bring major function object positive at year-end. The entry should have been done within the individual school budgets so the total budget would match the original/final budget. If this entry had not been done, the rank and serve allocations would match to the original buget. Previously, the District has monitored the program correctly and has maintained the District’s rank and serve order. The District will provide training and guidance to the new staff overseeing the grant and the budget allocations to ensure and enforce rank and serve order is maintained going forward. The District has reached out to DOE for guidance on correcting the finding and will follow up with Sean Freeman in the audit resolution and monitoring department once the audit report is published.
View Audit 15892 Questioned Costs: $1
Finding 11924 (2023-004)
Material Weakness 2023
Perham Hospital District
MN
Questioned Costs Material Weakness Reporting § 200.303
Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost reven...
Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost revenue calculation causing errors in the lost revenue calculation which resulted in key line items being reported incorrectly in the Period 4 HHS Report. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. The HHS report will be corrected on the next required report to HHS, if applicable. Management will enhance internal control procedures around the secondary review of the HHS Report to ensure all key line items are properly supported. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023
View Audit 15889
Finding 11923 (2023-003)
Material Weakness 2023
Perham Hospital District
MN
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budget...
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budgeted net revenues to actual net revenues. The Organization utilized net revenues for part of the calculation and then utilized gross revenues in later quarters. This inconsistency of net and gross revenues caused a miscalculation of the Organization’s total lost revenue. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. Management will enhance internal control procedures around the secondary review of the lost revenue calculation. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023
View Audit 15889
Finding 11916 (2023-001)
Significant Deficiency 2023
Murphy Elementary School District No. 21
AZ
Special Tests & Provisions Questioned Costs Cash Management § 200.303
Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims...
Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims and verifying meal that counts agree with the supporting documentation. Supporting documentation will be retained in the Business Services Department.
View Audit 15863
Owego Apalachin Central School District
NY
Questioned Costs Cash Management School Nutrition Programs
2023-001 Net Cash Resources 10.553, 10.555, 10.559 - Child Nutrition Cluster Corrective Action Plan: The School District will review cafeteria operations throughout 2023-2024 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of...
2023-001 Net Cash Resources 10.553, 10.555, 10.559 - Child Nutrition Cluster Corrective Action Plan: The School District will review cafeteria operations throughout 2023-2024 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of excess funds for equipment and operational efficiencies. The School District expects to resolve this issue by June 30, 2024.
View Audit 15853
Finding 11912 (2023-001)
Significant Deficiency 2023
Zapata County Independent School District
TX
Questioned Costs Special Tests & Provisions Significant Deficiency
The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez...
The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez, Business Manager Proposed Completion Date: August 31,2024
View Audit 15851 Questioned Costs: $1
Finding 11909 (2023-004)
Significant Deficiency 2023
Foundation for Health Leadership and Innovation, Inc.
NC
Allowable Costs / Cost Principles Questioned Costs
Corrective Action Plan: Going forward, management will have someone who is knowledgeable of federal activity review and approve all federal expenditures and allocations, including those relating to subrecipient FSRs. An officer will conduct a final review of the subrecipient status report. An off...
Corrective Action Plan: Going forward, management will have someone who is knowledgeable of federal activity review and approve all federal expenditures and allocations, including those relating to subrecipient FSRs. An officer will conduct a final review of the subrecipient status report. An officer’s signature denotes the expenditures have been reviewed indicating the form has been completed according to the award specifications.
View Audit 15830
Finding 11907 (2023-002)
Significant Deficiency 2023
Foundation for Health Leadership and Innovation, Inc.
NC
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have...
Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have been implemented to include segregation of duties for approval and payment of expenditures with reconciliations performed by separate staff.
View Audit 15830
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