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Corrective Action Plans

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Finding 5641 (2023-003)
Material Weakness 2023
Buhl Joint School District #412
ID
Questioned Costs Material Weakness Internal Control / Segregation of Duties
Reportable Condition: 2023-003 Check Issued for a Materially Misstated Amount Recommendation: Follow internal controls already in place, double check work prior to finalizing, and provide education to the personnel on the proper procedures and internal controls. Action: We are currently follow...
Reportable Condition: 2023-003 Check Issued for a Materially Misstated Amount Recommendation: Follow internal controls already in place, double check work prior to finalizing, and provide education to the personnel on the proper procedures and internal controls. Action: We are currently following the recommendation. Also, we feel that this was an isolated instance and personnel changes have been made.
View Audit 7557 Questioned Costs: $1
Finding 5634 (2023-001)
Significant Deficiency 2023
Yosemite Community College District
CA
Special Tests & Provisions Questioned Costs Student Financial Aid
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Finding: Special Tests and Provisions - Gramm-Leach-Bliley Act (GLBA) -Student Information Security - Yosemite Community College District (the "District") did not have a designated individual responsible for implementing and monitoring the institution'...
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Finding: Special Tests and Provisions - Gramm-Leach-Bliley Act (GLBA) -Student Information Security - Yosemite Community College District (the "District") did not have a designated individual responsible for implementing and monitoring the institution's information and security program and did not have a written security program in place that addresses the minimum required elements as required under GLBA. Corrective actions taken or planned: The District has started the process of developing a job description for the creation of a position expected to be called the Chief Information Security Officer. The individual hired for this position will be directly responsible for coordinating the information security program, preparing a risk assessment that meets the requirements of 16 CFR 314.4{b), and document a safeguard for each risk identified. Anticipated completion date: June 30, 2024 Contact person responsible: Vice Chancellor of District Administrative Services Columbia
View Audit 7540
Finding 5618 (2023-001)
Material Weakness 2023
Cny Works, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs
Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in th...
Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in the middle of the Summer Youth Employment Program of 2023, youth department operating with one full-time employee and having a vacuum on direct leadership in the department where factors in which unfortunately led to this finding. CNY Work youth staff along with the Executive Director, Deputy Director and Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Underlining the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services and Deputy Director will review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will develop a method for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2024
View Audit 7495
Finding 5617 (2023-004)
Material Weakness 2023
Sandhills Medical Foundation, Inc.
SC
Questioned Costs HUD Housing Programs Material Weakness
In Finding 2023-004, it was reported that the Provider Relief Fund report submitted to DHHS for Phase 4 funding contained incorrect data. The expenditures of the funding were reported in periods prior to the year ended May 31, 2022 when the funds were expended during the year ended May 31, 2022. Ma...
In Finding 2023-004, it was reported that the Provider Relief Fund report submitted to DHHS for Phase 4 funding contained incorrect data. The expenditures of the funding were reported in periods prior to the year ended May 31, 2022 when the funds were expended during the year ended May 31, 2022. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, efforts will be made to ensure that reporting submitted to the DHHS is accurately completed. This will be implemented by the Chief Financial Officer and completed by December 31, 2023.
View Audit 7491
Finding 5613 (2023-003)
Significant Deficiency 2023
Independent School District No. 432 - Mahnomen
MN
Internal Control / Segregation of Duties Questioned Costs Reporting
Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024
Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024
View Audit 7488
Finding 5607 (2023-004)
Significant Deficiency 2023
Independent School District No. 548
MN
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.425U Improper Supporting Documentation; Allowable Costs and Cost Principles Significant Deficiency in Internal Control Over Compliance Finding Summary: During the course of our engagemen...
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.425U Improper Supporting Documentation; Allowable Costs and Cost Principles Significant Deficiency in Internal Control Over Compliance Finding Summary: During the course of our engagement, we noted one instance where employee salaries did not align with their rate of pay noted in their contract. Responsible Individuals: Brian Korf, Superintendent. Corrective Action Plan: A thorough review and reconciliation of supporting documentation for expenditures, including payroll transactions, should be performed before amounts are disbursed. Supporting documentation should be maintained once review is documented and performed. Anticipated Completion Date: Ongoing
View Audit 7452
Finding 5577 (2023-006)
Significant Deficiency 2023
New Athens Community Unit School District No. 60
IL
Reporting Questioned Costs
We recommend accounting for the difference in fiscal year and academic contract year when obligating funds to cover salaries.
We recommend accounting for the difference in fiscal year and academic contract year when obligating funds to cover salaries.
View Audit 7417
Finding 5567 (2023-002)
Significant Deficiency 2023
Community Partners in Action, Inc.
CT
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and ef...
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will be required to complete a Personnel Activity Report weekly at the start of the next pay period, which is Monday, November 27, 2023. Name of the contact person responsible for corrective action: Lisa Maraia, CFO Planned completion date for corrective action plan: November 27, 2023
View Audit 7395
Finding 5561 (2023-001)
Material Weakness 2023
Generacion Floreciente
UT
Questioned Costs Material Weakness Reporting
2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amount...
2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amounts. Cause: Total expenditures for the year ended June 30, 2023, exceeded the budgeted amount. This is due to the School exceeding budget primarily with instructional expenditures for salaries and benefits. Effect: Expenditures in excess of the final adopted budgeted amounts. Recommendation: We recommend that management ensures their final adopted budget amounts are sufficient to cover the total expenditures by fund. Management Response: Management agrees with this finding and plans to implement additional control procedures and training of personnel to ensure that expenditures by fund don’t exceed the final adopted budgeted amounts. 53
View Audit 7387
Slater School District
MO
Questioned Costs Internal Control / Segregation of Duties
November 16, 2023 U.S. Department of Education Slater School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Terry Lorenz, Superintendent Slater School District Indepe...
November 16, 2023 U.S. Department of Education Slater School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Terry Lorenz, Superintendent Slater School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: 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. Significant Deficiency 2023-002 ARP Esser III Grant No. S425U210021 Recommendation: The District needs to ensure that contractors are paying prevailing wage. Action Taken: The superintendent was new as of July 1, 2022 and the contracts were already in place, but will make sure in the future that Davis Bacon wage requirements are monitored and corrected. Completion Date: June 30, 2024 Sincerely, Terry Lorenz, Superintendent Slater School District
View Audit 7381 Questioned Costs: $1
Finding 5543 (2023-001)
Significant Deficiency 2023
Educare of Washington, Dc
DC
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.301
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker ...
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker will be independent of the report preparer. Name and Title of Responsible Official: Barbara Ledyard, Vice President of Finance and Administration Anticipated Completion Date: December 29, 2023
View Audit 7376
Clinton School District No. 124
MO
Questioned Costs Cash Management Equipment & Real Property Management
December 12, 2023 U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brian Wishard, Superintendent Clinton School District ...
December 12, 2023 U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brian Wishard, Superintendent Clinton School District #124 Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: 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. Significant Deficiency 2023-002 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: Since the $2,000,000 of local funds to totally remodeled the food service department at the Clinton Intermediate School is not enough to offset the excess balance in the food service department, our plan for reducing the program balance of an excess of $976,148.58 will be purchasing equipment and holding our contracted food service accountable for billing. During the fiscal year 2022/2023 Taher did not bill us for three months. They billed us in the 2023/2024 fiscal year. In 2023/24 we paid: April 2022 on 7/6/22 $116,530.24 May 2022 on 7/6/22 $94,993.56 June 2022 on 10/25/22 $70,169.11 Total $281,692.91 I have provided a list of items that have been identified as a need for replacement in the near future. These projects will have an anticipated completion date of June 30, 2027. With the combination of the $281,692.91 of billing and the $706,000.00 of replacement equipment in the food service department we should spend down the excessive balance. Completion Date: June 30, 2024 Sincerely, Brian Wishard, Superintendent Clinton School District #124
View Audit 7369 Questioned Costs: $1
Finding 5537 (2023-002)
Significant Deficiency 2023
Ave Maria University, Inc. and Subsidiaries
FL
Questioned Costs Subrecipient Monitoring Eligibility § 200.328 § 200.329
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of ...
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of each of the 48 pages) makes review before submission extremely difficult. There were literally hundreds of entries in this report, and there were three errors, each of which reflected information that was reported accurately in the quarterly reports posted on the University’s website. Despite the unfortunate design constraints, the University will endeavor to identify a practical way to conduct a review of the annual report before submission next spring. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin
View Audit 7341
Finding 5531 (2023-001)
Significant Deficiency 2023
Draymont Housing Corporation
SC
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in o...
Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in order to bring the reserve for replacements account current. Action(s) taken or planned on the finding: Management agrees. Management deposited $1,753 on November 7, 2023. No further action is required..
View Audit 7323 Questioned Costs: $1
Los Angeles Christian Health Centers and Subsidiary
CO
Reporting Questioned Costs
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department will retain all supporting documentation for data elements reported in future annual UDS report submissions. The IT Systems Department will also implement more standar...
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department will retain all supporting documentation for data elements reported in future annual UDS report submissions. The IT Systems Department will also implement more standardized reporting tools to replace the Microsoft Access database that a former employee used to prepare 2022 UDS report visits. During the audit, the new data analyst employees could not locate nor replicate the supporting data for visits reported in the 2022 UDS report. Person Responsible for Corrective Action Plan: Joe Mendez, IT Systems Director Anticipated Date of Completion: February 15, 2024
View Audit 7288
Waterside Homes, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7287
Second Step, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7286
Second Step, Inc.
MD
Questioned Costs Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
View Audit 7286
Second Step, Inc.
MD
HUD Housing Programs Reporting Questioned Costs
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
View Audit 7286
Finding 5518 (2023-003)
Significant Deficiency 2023
Wautoma Area School District
WI
Questioned Costs
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – The ESSER III claim has been amended to use the correct indirect cost rate. Management has implemented procedures to ensure that the correct indirect cost rates will be used to claim on the ESS...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – The ESSER III claim has been amended to use the correct indirect cost rate. Management has implemented procedures to ensure that the correct indirect cost rates will be used to claim on the ESSER III grant.
View Audit 7273 Questioned Costs: $1
Finding 5498 (2023-004)
Material Weakness 2023
Lutheran Social Services of South Dakota
SD
Eligibility Questioned Costs Material Weakness § 200.303
Finding 2023-004 Eligibility Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. Four participant case files were not reviewed through the Organization’s peer review process and two participant case files were not revi...
Finding 2023-004 Eligibility Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. Four participant case files were not reviewed through the Organization’s peer review process and two participant case files were not reviewed in a timely manner through the Organization’s peer review process. b. Four instances in which the family’s first month’s prorated cash assistance payment was not properly calculated based upon the date the Cooperative Agreement and Rights and Responsibilities Form was signed by the client. c. One instance in which a family was underpaid based upon their family size and eligibility for the month. d. One instance in which a family was moved from the Refugee Cash Assistance program to another program and the expenses remained to be charged under the Refugee Cash Assistance program. Responsible Individuals: Nathan Beyer, Sheri Ekdom, Tim Jurgens Corrective Action Plan: a. The procedures for case file review will be reviewed to ensure the process can be followed, even when there is turnover in staff. b. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate the arrival date for proration of the first month of payments. c. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. d. The procedures will be reviewed with staff for removing a client from the program, and notifying staff to void checks. The checks in question were voided and credited back to the grant for $481.48 and $878.00 in September 2023 which is within the grant’s budget period. LSS is also implementing a new software program to help the review process be more efficient, and less reliant on manual processes. Checks and balances will be integrated into the software, allowing for electronic review of files. The software will also help automate some of the ongoing documentation requirements. Anticipated Completion Date: December 31, 2023
View Audit 7260 Questioned Costs: $1
Finding 5496 (2023-002)
Significant Deficiency 2023
Lutheran Social Services of South Dakota
SD
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.303
Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assista...
Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assistance payment. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: One check was mis-keyed when entered for payment, and the client was overpaid by $20. Procedures will be reviewed to determine if there are additional steps that can be taken to catch entry errors. Anticipated Completion Date: December 31, 2023
View Audit 7260 Questioned Costs: $1
Finding 5494 (2023-003)
Material Weakness 2023
School District No. 18-0011
NE
Internal Control / Segregation of Duties Questioned Costs Material Weakness
Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
View Audit 7249
Housing Authority of the City of Lumberton
NC
Questioned Costs HUD Housing Programs
The Authority continues to strengthen its procedures surrounding family rent calculations at initial and recertification reviews in the Section 8 Housing Choice Voucher Program. A second review, conducted by a Housing Choice Voucher Manager, will be required for all such calculations. All program st...
The Authority continues to strengthen its procedures surrounding family rent calculations at initial and recertification reviews in the Section 8 Housing Choice Voucher Program. A second review, conducted by a Housing Choice Voucher Manager, will be required for all such calculations. All program staff will be required to review and be refreshed on Income and Rent calculations on an annual basis. For the file in question, a correction will be made with an effective date of January 1, 2024.
View Audit 7237 Questioned Costs: $1
Housing Authority of the City of Lumberton
NC
Questioned Costs HUD Housing Programs
The Authority has implemented procedures to properly budget all expenditures. The Finance team will monitor and recommend updates to the budget monthly as spending needs arise.
The Authority has implemented procedures to properly budget all expenditures. The Finance team will monitor and recommend updates to the budget monthly as spending needs arise.
View Audit 7237 Questioned Costs: $1
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