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Corrective Action Plans

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Finding 7515 (2023-001)
Material Weakness 2023
Realife Cooperative of Hibbing South
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
The finding from the October 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...
The finding from the October 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 9742
Finding 7509 (2023-005)
Significant Deficiency 2023
School District of Cadott Community
WI
Internal Control / Segregation of Duties Questioned Costs Reporting
Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks will be put into place prior to claim submissions with existing staff members. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks will be put into place prior to claim submissions with existing staff members. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
View Audit 9733
Finding 7504 (2023-004)
Material Weakness 2023
School District of Cadott Community
WI
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into place. The Board of Education shall approve the H.S.A. contributions annually and appropriate documentation kept. Responsibl...
The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into place. The Board of Education shall approve the H.S.A. contributions annually and appropriate documentation kept. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
View Audit 9733
Austin College
CO
Questioned Costs Subrecipient Monitoring
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Austin College has employed GreyCastle Securities to fill our vCISO requirement and completed a Risk Assessment on November 16th. We have scheduled a Penetration Test with our vCISO for early Spring. Once the Penetration testing and...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Austin College has employed GreyCastle Securities to fill our vCISO requirement and completed a Risk Assessment on November 16th. We have scheduled a Penetration Test with our vCISO for early Spring. Once the Penetration testing and reporting have been completed, we will be presenting to the Board of Trustees in the last academic year meeting, which will be our practice moving forward. We are currently working with GreyCastle to address other policy and vendor management services with some quotes in hand and being reviewed. Policies such as Incident Response and Information Security Policies have been completed. Additionally, we are working to create Contingency Planning and Processes as well as a disaster recovery site. Most of these items are planned to complete much earlier than June 1st, 2024, but our last Trustee meeting isn’t until May when we’ll present academic year findings. Person Responsible for Corrective Action Plan: Garrett Hubbard – Director of Information Technology Anticipated Date of Completion: June 1st, 2024
View Audit 9676
Finding 7476 (2023-003)
Material Weakness 2023
Harris-Stowe State University
MO
Questioned Costs Subrecipient Monitoring Eligibility
Finding 2023-003 Personnel Responsible for Corrective Action: Executive Director of the TRIO Program – Jasmine Lewis Anticipated Completion Date: June 2024 Corrective Action Plan: The TRIO Division at the University has established a procedure that involves the Directors and Coordinators for ea...
Finding 2023-003 Personnel Responsible for Corrective Action: Executive Director of the TRIO Program – Jasmine Lewis Anticipated Completion Date: June 2024 Corrective Action Plan: The TRIO Division at the University has established a procedure that involves the Directors and Coordinators for each program (Educational Talent Search, Upward Bound, and Student Support Services). In this process, TRIO staff compile eligibility files that contain documents used to assess student participant eligibility and the services they receive within their respective programs. Once students have completed all the required forms outlined in the checklist, Educational Advisors determine the student's eligibility for the program. After confirming eligibility and ensuring that the file is complete, it is then sent to the Executive Director of the TRIO for a second review to verify accuracy. At the end of each grant year, the Executive Director will seek the assistance of a third-party entity to conduct an external review to ensure the program's compliance.
View Audit 9669
Nmf Housing Vii, INC (1507 West 39 1/2 St)
VA
Questioned Costs HUD Housing Programs
Management agrees with the finding. The funds will be reimbursed in the amount of $61,646.
Management agrees with the finding. The funds will be reimbursed in the amount of $61,646.
View Audit 9649 Questioned Costs: $1
Finding 7464 (2023-001)
Significant Deficiency 2023
Colony Square Cooperative
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 31, 2023 sch...
Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 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 9639
Finding 7460 (2023-004)
Material Weakness 2023
Independent School District No. 593
MN
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Contact Person - Randal Bergquist, Superintendent; Corrective Action Plan - The District will review its policies and procedures for vendor contracts and certified payrolls. Completion Date - January 31, 2024.
Contact Person - Randal Bergquist, Superintendent; Corrective Action Plan - The District will review its policies and procedures for vendor contracts and certified payrolls. Completion Date - January 31, 2024.
View Audit 9627
Finding 7454 (2023-001)
Material Weakness 2023
Hawthorn Academy
UT
Questioned Costs Special Tests & Provisions Material Weakness
Finding Summary: Hawthorn Academy is required to adhere to Davis-Bacon prevailing wage requirements on all program expenditures relating to minor remodeling, renovation or construction contracts over $2,000 and use laborers or mechanics. Hawthorn Academy failed to inform their contractor of this req...
Finding Summary: Hawthorn Academy is required to adhere to Davis-Bacon prevailing wage requirements on all program expenditures relating to minor remodeling, renovation or construction contracts over $2,000 and use laborers or mechanics. Hawthorn Academy failed to inform their contractor of this requirement and as a result no documentation was retained by either Hawthorn Academy or the contractor on the wages paid to laborers who worked on the carpet removal and installation project. Responsible Individuals: Accountant and Lead Director Corrective Action Plan: Management will keep better track of which program expenditures are relating to such contracts noted above and inform contractors of the Davis-Bacon prevailing wage requirements and require them to provide sufficient documentation to test the wages paid to their laborers and ensure they are adhering to Davis-Bacon prevailing wage requirements. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next fiscal period.
View Audit 9621
Lake Park High School District No. 108
IL
Questioned Costs Cash Management
Finding Synopsis: District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supporting documentation are reviewed ...
Finding Synopsis: District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supporting documentation are reviewed by a second person. Contact Person: Jeff O’Connell Assistant Superintendent of Business Services 630-529-4500 Anticipated Completion Date: 06/30/2024
View Audit 9587 Questioned Costs: $1
Lake Park High School District No. 108
IL
Questioned Costs
Finding Synopsis: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Action Steps: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure r...
Finding Synopsis: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Action Steps: 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. Contact Person: Jeff O’Connell Assistant Superintendent of Business Services 630-529-4500 Anticipated Completion Date: 06/30/2024
View Audit 9587
Finding 7408 (2023-002)
Significant Deficiency 2023
Thomas More University
KY
Questioned Costs Student Financial Aid Reporting
The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained o...
The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately. Anticipated Completion Date: November 1, 2023
View Audit 9556
Lafayette Prish School Board
LA
Questioned Costs
Recommendation: There were inadequate controls over payments for goods and services. Payments were made in advance of the services being performed and were based on estimates. The School Board should adhere to their policies and procedures to ensure that all payments are made after services are per...
Recommendation: There were inadequate controls over payments for goods and services. Payments were made in advance of the services being performed and were based on estimates. The School Board should adhere to their policies and procedures to ensure that all payments are made after services are performed and based on actual costs. Corrective Action Plan: LPSS followed guidance provided by the Louisiana Department of Education (LDOE) on a conference call that occurred on February 17, 2023, to issue final payments based on enrollment counts of children in April 2023 for the months of April, May and June 2023. This recommendation was provided to encourage LPSS to quickly request funds from their department. During the financial audit, the external auditors cited LPSS for not having documentation to substantiate certain payments that were based on LDOE’s guidance. Since then, additional training has already occurred on how to interact with unfounded guidance and how to review and interpret certain documents for payment processing. Regardless of LDOE recommendations in relation to this program, payments will not be made in advance of services rendered, and payments will not be based on estimates. Staff will strictly adhere to contractual guidelines and stipulations, purchasing policies and procedures.
View Audit 9532 Questioned Costs: $1
Finding 7398 (2023-005)
Material Weakness 2023
Lafayette Prish School Board
LA
Questioned Costs
Recommendation: There were inadequate controls over payments for goods and services. Payments were made in advance of the services being performed and were based on estimates. The School Board should adhere to their policies and procedures to ensure that all payments are made after services are per...
Recommendation: There were inadequate controls over payments for goods and services. Payments were made in advance of the services being performed and were based on estimates. The School Board should adhere to their policies and procedures to ensure that all payments are made after services are performed and based on actual costs. Corrective Action Plan: LPSS followed guidance provided by the Louisiana Department of Education (LDOE) on a conference call that occurred on February 17, 2023, to issue final payments based on enrollment counts of children in April 2023 for the months of April, May and June 2023. This recommendation was provided to encourage LPSS to quickly request funds from their department. During the financial audit, the external auditors cited LPSS for not having documentation to substantiate certain payments that were based on LDOE’s guidance. Since then, additional training has already occurred on how to interact with unfounded guidance and how to review and interpret certain documents for payment processing. Regardless of LDOE recommendations in relation to this program, payments will not be made in advance of services rendered, and payments will not be based on estimates. Staff will strictly adhere to contractual guidelines and stipulations, purchasing policies and procedures.
View Audit 9532
Finding 7327 (2023-003)
Significant Deficiency 2023
Independent School District No. 162
MN
Allowable Costs / Cost Principles Questioned Costs
Contact Person – Superintendent, Dr. Erich Heise Corrective Action Plan – The District will review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Completion Date – Ongoing
Contact Person – Superintendent, Dr. Erich Heise Corrective Action Plan – The District will review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Completion Date – Ongoing
View Audit 9493
Finding 7314 (2023-001)
Material Weakness 2023
Rowan County, North Carolina
NC
Questioned Costs Eligibility Material Weakness
Corrective Action/Management Response: The Department concurs that casefile did not include documentation of a signed application form, either paper or telephonic. 1. All staff responsible for working LIEAP applications will receive refresher training that covers all program requirements with an e...
Corrective Action/Management Response: The Department concurs that casefile did not include documentation of a signed application form, either paper or telephonic. 1. All staff responsible for working LIEAP applications will receive refresher training that covers all program requirements with an emphasis on basic documentation requirements. 2. Quality Assurance Lead Workers/Trainers will conduct targeted 2nd party reviews during the coming year to identify and address any ongoing challenges with this item.
View Audit 9488
Finding 7313 (2023-002)
Significant Deficiency 2023
Rowan County, North Carolina
NC
Questioned Costs Special Tests & Provisions Significant Deficiency
Corrective Action/Management Response: The Department concurs that an employee left the office unattended while logged into a state platform. 1. Management will partner with the Rowan County Information Technology Department to ensure the highest level of automatic screen locking is set as a defau...
Corrective Action/Management Response: The Department concurs that an employee left the office unattended while logged into a state platform. 1. Management will partner with the Rowan County Information Technology Department to ensure the highest level of automatic screen locking is set as a default for devices. 2. All staff will receive refresher training on the duty to protect confidential information and prevent the potential for unauthorized access to sensitive information and systems. 3. Management will arrange for random spot checks of offices at least monthly for 3 months, then sporadically thereafter. Management will address any exceptions to screen lock/logout in unattended offices through individual coaching and supervision.
View Audit 9488
Finding 7312 (2023-003)
Significant Deficiency 2023
Rowan County, North Carolina
NC
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Corrective Action/Management Response: The accounting for employee hours requires the review of timesheets to verify employees are recording scheduled hours appropriately. In conjunction with this review, changes may be required to timesheets. To verify that changes need to be made and then have be...
Corrective Action/Management Response: The accounting for employee hours requires the review of timesheets to verify employees are recording scheduled hours appropriately. In conjunction with this review, changes may be required to timesheets. To verify that changes need to be made and then have been made correctly, the review of a “Time Entry Hours Report” has been incorporated into our payroll processing. This report records the number of hours an employee is being paid. This report is reviewed numerous times within the payroll process, prior to the “true up” changes and after changes for verification of accuracy. Proposed Completion Date: May 2023
View Audit 9488
Finding 7304 (2023-001)
Significant Deficiency 2023
Deckerville Community Schools
MI
School Nutrition Programs Questioned Costs Subrecipient Monitoring
District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that i...
District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval.
View Audit 9477
City of Marlborough
MA
Questioned Costs Subrecipient Monitoring Reporting § 200.1
Condition: Obligations were overstated by $9,341,064 on the June 30, 2023 Project and Expenditure report. Corrective Action Planned: Only obligated expenditures that meet the Federal criteria will be reported on the Project and Expenditure Report. Anticipated Completion Date: January 2024 when ...
Condition: Obligations were overstated by $9,341,064 on the June 30, 2023 Project and Expenditure report. Corrective Action Planned: Only obligated expenditures that meet the Federal criteria will be reported on the Project and Expenditure Report. Anticipated Completion Date: January 2024 when the Project and Expenditure Report for Q4 2023 is due Contact: Diane Smith, City Auditor
View Audit 9456
Finding 7272 (2023-001)
Significant Deficiency 2023
Lighthouse Central Florida, Inc.
FL
Questioned Costs Subrecipient Monitoring Reporting
U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The fi...
U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: The Organization should implement an internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2024
View Audit 9443
University of Hawaii
HI
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding No. 2023-004: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $25 Responsible Individual: Calvin Black, Financial Aid Manager, Hawa...
Finding No. 2023-004: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $25 Responsible Individual: Calvin Black, Financial Aid Manager, Hawaiʿi Community College Date Action Taken: On-going Return of Title IV Funds R2T4 was calculated incorrectly due to inadequate staffing and lack of personnel training. R2T4 has been recalculated for the identified student, and Hawaiʿi CC is working to hire vacant positions and resolve ongoing staffing issues. The UH Community College Central Financial Aid Office is also working to develop/finalize written R2T4 procedures. Enrollment Reporting Exit materials were sent late due to inadequate staffing and ongoing staff absences. Hawaiʿi CC is working to hire vacant positions and resolve ongoing staffing issues.
View Audit 9418 Questioned Costs: $1
Finding 7239 (2023-004)
Material Weakness 2023
Independent School District No. 206 Alexandria Public Schools
MN
Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions
Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing...
Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Rick Sansted, Superintendent Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2024
View Audit 9408
City of Tulsa Oklahoma
OK
Questioned Costs Reporting
Identifying Number: 2023-001 Finding: The U.S. Department of Homeland Security and terms of the related grant agreement, require the City to prepare and submit semi-annual programmatic performance reports. The City did not submit one of the required reports within the 30-day deadline. Specifically...
Identifying Number: 2023-001 Finding: The U.S. Department of Homeland Security and terms of the related grant agreement, require the City to prepare and submit semi-annual programmatic performance reports. The City did not submit one of the required reports within the 30-day deadline. Specifically, the programmatic performance report for the period January 1, 2023 - June 30, 2023 was due by July 30, 2023, but was submitted by the City on November 30, 2023. Corrective Actions Taken or Planned: The Fire Department Planning Officer responsible for administration and implementation of SAFER grant projects as well as the submission of programmatic performance reports will implement procedures to ensure programmatic reporting deadlines are met including calendar appointments with reminders. The Fire Department Planning Officer will also review for any official bulletins or announcements from the grantor changing the reporting deadlines. The Fire Department Planning Officer will also subscribe to the Assistance to Firefighters Grant Program email updates from Federal Emergency Management Agency which include reporting date reminders Contact person(s) responsible for corrective action: Captain Justin Banks, Planning Officer Anticipated completion date: June 30, 2024
View Audit 9407
Finding 7199 (2023-001)
Significant Deficiency 2023
Child Care Resource Center Inc.
OH
Questioned Costs Allowable Costs / Cost Principles
Agency: Child Care Resource Center, Inc. Name of contact person and title: Jennifer Dodge, Executive Director Anticipated completion date: December 31, 2023 Agency’s response: Concur Child Care Resource Center, Inc. agrees with this finding and will implement the following: • Distribute and train th...
Agency: Child Care Resource Center, Inc. Name of contact person and title: Jennifer Dodge, Executive Director Anticipated completion date: December 31, 2023 Agency’s response: Concur Child Care Resource Center, Inc. agrees with this finding and will implement the following: • Distribute and train the staff on what costs are allowable and unallowable under federal programs. • During the review process of billing for reimbursement increased oversight of credit card disbursements submitted with the billings.
View Audit 9356
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