Corrective Action Plans

Finding 10253 (2023-009)

Significant Deficiency 2023

WA

Student Financial Aid Questioned Costs Special Tests & Provisions

2023-009 – Special Tests and Provisions – Return of Title IV Funds (R2T4) – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University review their policies and procedures to ensure that all withdrawals have the appropriate documentation to su...

2023-009 – Special Tests and Provisions – Return of Title IV Funds (R2T4) – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University review their policies and procedures to ensure that all withdrawals have the appropriate documentation to support the withdrawal date used in the calculation. Planned corrective actions: In order to make sure that all withdrawals have the proper evidence to support the withdrawal date used in the computation, the University will evaluate its rules and procedures. Name of Responsible Party: 1. Mary Neal, Registrar 2. Financial Aid Director 3. Melissa Hill, Provost 4. VP of Administration/CFO 5. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024

View Audit 13897 Questioned Costs: $1

Finding 10245 (2023-006)

Material Weakness 2023

Heritage University

WA

Reporting Questioned Costs Material Weakness § 200.329

2023-006 – Reporting – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University create an internal control to obtain reporting requirements for each award received by the University. The auditors recommend a standard ...

2023-006 – Reporting – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University create an internal control to obtain reporting requirements for each award received by the University. The auditors recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely. Planned corrective actions: The university will create an internal control policy to ensure that it has the necessary paperwork for each award it receives. This will be the routine procedure followed for every award in order to keep track of the deadlines and finish on time. Name of Responsible Party: 1. Grant P.I’s 2. Terri Slack, Fiscal Officer 3. Yolanda Maltos, Grant Accountant 4. Melissa Hill, Provost 5. Alysia Stevens, Controller 6. VP of Administration, CFO 7. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024

View Audit 13897

Finding 10239 (2023-004)

Material Weakness 2023

Heritage University

WA

Questioned Costs Material Weakness Reporting § 200.328 § 200.329

2023-004 – Reporting – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University update previously posted reports to accurately reflect the actual expenditures during the time period covered by the report. The auditors ...

2023-004 – Reporting – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University update previously posted reports to accurately reflect the actual expenditures during the time period covered by the report. The auditors recommend each report be posted to the University’s website on separate documents by quarter and should not be cumulative. The auditors also recommend the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institutional records. Lastly, the auditors recommend each report be properly reviewed by someone other than the preparer and that the review be documented with a signature and date. Planned corrective actions: Heritage University will update the previously posted reports to accurately reflect the actual expenditures during FY21, FY22 & FY23 on the University’s website by quarter. Going further it will be the Grant accountant’s practice that the submission dates and publication dates are maintained and documented with reporting due dates. All documents will be reviewed and approved by the VP of Administration/CFO with dated signatures. Name of Responsible Party: 1. Yolanda Maltos, Grant Accountant 2. Alysia Stevens, Controller 3. VP of Administration/CFO 4. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024

View Audit 13897

Finding 10234 (2023-002)

Material Weakness 2023

Heritage University

WA

Questioned Costs Allowable Costs / Cost Principles § 200.430

2023-002 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation i...

2023-002 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation is charged to a federal award to complete time and effort reporting to accurately reflect the work performed on each federal award and ensure supporting documentation is maintained for those who do charge time and agrees to amount allocated to the award. Planned Corrective Action: Heritage University will implement a new internal control policy that requires employees whose compensation is charged to federal awards to complete time and effort to accurately reflect the work performed on each federal award. Heritage University is using the time and effort forms to allocate the correct hours to each federal award during the payroll process period. Each pay period an employee must fill out the time and effort to show actual hours worked. The form is signed by the employee and supervisor before turning it in to the payroll department. An email will be sent out to all employees outlining the new process required by employees whose hours are charged to a federal award. Name of Responsible Party: 1. Yolanda Maltos, Grant Accountant 2. Terri Slack, Fiscal Agent 3. Melissa Hill, Provost 4. Alysia Stevens, Controller 5. VP of Administration/CFO 6. Dr. Andrew Sund, President Anticipated Completion Date: 6/30/2024

View Audit 13897 Questioned Costs: $1

Finding 10231 (2023-006)

Material Weakness 2023

Elk Rapids Schools

MI

Questioned Costs Allowable Costs / Cost Principles § 200.430

In 2022-23, ail staff salary, wages and benefits were updated to the work completed and charged to the appropriate grants. The funding for the district changed during the year, and pars were not updated. When MDE finalized the allocations/ the Director of Finance updated the sources staff were paid ...

In 2022-23, ail staff salary, wages and benefits were updated to the work completed and charged to the appropriate grants. The funding for the district changed during the year, and pars were not updated. When MDE finalized the allocations/ the Director of Finance updated the sources staff were paid from based on the work performed. In 2023-24, the district will have staff paid with federal funds sign each semester they were paid with federal dollars.

View Audit 13892 Questioned Costs: $1

Finding 10226 (2023-004)

Material Weakness 2023

Veterans Memorial Hospital

IA

Questioned Costs Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Repo...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital selected option II to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the approved budget. The Hospital did not have a budget for the entire reporting period that was approved prior to March 27, 2020. For the periods that the client did not have an approved budget, $0 was entered for net patient revenues even though there were patient revenues for this period. Responsible Individuals: Michael Coyle, CEO Corrective Action Plan: Management agrees with the finding and notes that there was no impact to the calculation or end results. Should this type of calculation be required in the future, controls will be put into place to ensure the reporting is complete. Anticipated Completion Date: November 30, 2023

View Audit 13879

Finding 10195 (2023-001)

None 2023

Fairfield Public School District No. 112

IL

Questioned Costs Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2023-001

View Audit 13808 Questioned Costs: $1

Finding 10181 (2023-001)

Significant Deficiency 2023

Independence Place Cooperative of Willmar

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, ...

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles.

View Audit 13778

Finding 10176 (2023-002)

Significant Deficiency 2023

Oregon City School District No. 62

OR

Questioned Costs School Nutrition Programs

The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.

View Audit 13775

Finding 10171 (2023-001)

Significant Deficiency 2023

Oregon City School District No. 62

OR

Questioned Costs Cash Management School Nutrition Programs

The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.

View Audit 13775

Finding 10168 (2023-002)

None 2023

Odessa-Montour Central School District

NY

Questioned Costs Cash Management School Nutrition Programs

Finding: 2023-002 School Food Account - Net Cash Resources (ALN #10.553/10.555/10.559) Corrective Action Plan: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and ...

Finding: 2023-002 School Food Account - Net Cash Resources (ALN #10.553/10.555/10.559) Corrective Action Plan: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by June 30, 2025. Retained Balance for Pending Settlements - Wages will increase into 2023 and beyond. The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $15 per hour by the end of 2023. Annual increases will continue until the rate reaches $16 per hour in 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by June 30, 2025. Anticipated Correction Date: June 30, 2024

View Audit 13773

Finding 10143 (2023-005)

Significant Deficiency 2023

Mater Academy of Nevada

NV

Allowable Costs / Cost Principles Questioned Costs School Nutrition Programs § 200.303

Finding Number: 2023-005 Approval Of Expense Transactions Corrective Action Plan: A process was put in place in May 2023 to ensure that 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 grant...

Finding Number: 2023-005 Approval Of Expense Transactions Corrective Action Plan: A process was put in place in May 2023 to ensure that 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

View Audit 13766

Finding 10114 (2023-004)

Significant Deficiency 2023

Mater Academy of Nevada

NV

Reporting Questioned Costs Significant Deficiency § 200.303

Finding Number: 2023-004 and 2022-005 – Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/r...

Finding Number: 2023-004 and 2022-005 – Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 13766

Finding 10095 (2023-002)

Significant Deficiency 2023

Glen Oaks Community College

MI

Questioned Costs Subrecipient Monitoring Eligibility

2023-02 – Gramm Leach Bliley Missing Elements. Auditor Description of Conditional and Effect. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessme...

2023-02 – Gramm Leach Bliley Missing Elements. Auditor Description of Conditional and Effect. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. Corrective Action. GOCC will require all procedures and policies are updated and reviewed on an annual basis to make sure we are incompliance with the requirements. Responsible Party. Chief Financial Officer/Controller and IT Director. Anticipated Completion Date. June 30, 2024.

View Audit 13719

Finding 10091 (2023-001)

Significant Deficiency 2023

Glen Oaks Community College

MI

Questioned Costs Eligibility Significant Deficiency

2023-001 – Satisfactory Academic Progress. Auditor Description of Conditional and Effect. One student out of the 40 tested received federal aid, but did not meet the criteria for satisfactory academic progress, but did not receive a warning. The College's SAP policy published on its website is not b...

2023-001 – Satisfactory Academic Progress. Auditor Description of Conditional and Effect. One student out of the 40 tested received federal aid, but did not meet the criteria for satisfactory academic progress, but did not receive a warning. The College's SAP policy published on its website is not based on how the College determines whether students meet the College's SAP requirements. Auditor Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. Corrective Action. The school has edited the SAP policy on the College's website. The school will implement additional controls to address the failure to notify a student after they fail to meet the College's SAP policy. Responsible Party. Director of Financial Aid. Anticipated Completion Date. August 8, 2023

View Audit 13719

Finding 10059 (2023-001)

Significant Deficiency 2023

Lifespring, Inc.

IN

Questioned Costs Special Tests & Provisions Significant Deficiency

Management concurs with audit finding. The Center is developing procedures and policies surrounding review of sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications are done correctly.

View Audit 13682

Finding 10051 (2023-001)

None 2023

Robeson County Housing Authority

NC

Questioned Costs HUD Housing Programs

The files in question will be adjusted during the tenant’s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. For the first file in question, the total overpayment...

The files in question will be adjusted during the tenant’s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. For the first file in question, the total overpayment of $1,430 has been credited to the tenant’s account. The internal audit team will conduct internal tenant file reviews monthly. The Housing Director will discuss file management during monthly staff meetings. The Authority plans to implement these procedures effective January 1, 2024.

View Audit 13675 Questioned Costs: $1

Finding 10023 (2023-001)

Material Weakness 2023

Anna-Jonesboro Community High School District #81

IL

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Name of Contact Person: Rob Wright, Superintendent. Recommendation: We recommend the District Check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Corrective A...

Name of Contact Person: Rob Wright, Superintendent. Recommendation: We recommend the District Check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Corrective Action: We were not aware of this requirement, but we will ensure that we comply going forward. Proposed Completion Date: Immediately.

View Audit 13665

Finding 10022 (2023-002)

None 2023

Cicero Public School District No. 99

IL

Questioned Costs Reporting

Condition: For two quarters, amounts submitted as district-wide expenditures did not match the district’s underlying accounting records. One quarter was under reported and another quarter was over reported. Plan: Management will reinforce procedures related to reconciling amounts between underlying ...

Condition: For two quarters, amounts submitted as district-wide expenditures did not match the district’s underlying accounting records. One quarter was under reported and another quarter was over reported. Plan: Management will reinforce procedures related to reconciling amounts between underlying data, worksheets, and the claim reporting system. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Rita Tarullo

View Audit 13652

Finding 10018 (2023-001)

None 2023

Cicero Public School District No. 99

IL

Questioned Costs

Condition: Amounts submitted on the state data collection form showed some expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data c...

Condition: Amounts submitted on the state data collection form showed some expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Rita Tarullo

View Audit 13652

Finding 9996 (2023-002)

Significant Deficiency 2023

Cumberland County Board of Education

NC

Questioned Costs Subrecipient Monitoring Cash Management

Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis go...

Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 13648

Finding 9990 (2023-001)

Material Weakness 2023

College of Southern Idaho

ID

Special Tests & Provisions Questioned Costs Student Financial Aid

Finding: 2023-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN #: 84.007, 84.033, 84.063, and 84.268 Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a stu...

Finding: 2023-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN #: 84.007, 84.033, 84.063, and 84.268 Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student's enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student's enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. During the testing of compliance for Enrollment Reporting, there were six instances out of 29 where CSI did not report a student's change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student's change in enrollment status. Responsible Individuals: Bethany Parmer, Registrar and Larisa Alexander Information Technology Corrective Action Plan: The Office of the Registrar and Information Technology team is currently working with the Student Information System support to determine the cause of an issue with the National Student Clearinghouse reporting related to the graduated status. The Office of the Registrar will be ensuring these graduated statuses are entered manually to NSC/NSLDS within the 60 days of completion until the reporting issue is resolved. Anticipated Completion Date: January 12, 2024

View Audit 13633

Finding 9979 (2023-007)

Significant Deficiency 2023

Rockford Area Public Schools

MN

Questioned Costs Allowable Costs / Cost Principles Eligibility

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate and revise current practices to ensure proper documentation is retained supporting all salary and wage expenditures applied to the p...

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate and revise current practices to ensure proper documentation is retained supporting all salary and wage expenditures applied to the program, including time distribution records. 3. Official Responsible Dr. Jeff Ridlehoover, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 13606

Finding 9977 (2023-006)

Significant Deficiency 2023

Rockford Area Public Schools

MN

Questioned Costs Subrecipient Monitoring Cash Management

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible ...

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Dr. Jeff Ridlehoover, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 13606

Finding 9938 (2023-007)

None 2023

Nippersink School District No. 2

IL

Questioned Costs

Condition: Data submitted to the state showed a very low full-time equivalent compared to total employees Plan: Management will implement procedures to make sure reports are accurate and reviewed before submitting. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, ...

Condition: Data submitted to the state showed a very low full-time equivalent compared to total employees Plan: Management will implement procedures to make sure reports are accurate and reviewed before submitting. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A

View Audit 13565

Corrective Action Plans

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