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Corrective Action Plans

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Finding 898 (2023-001)
Significant Deficiency 2023
Ashley Community Schools
MI
Questioned Costs Allowable Costs / Cost Principles § 200.430
Ashley Community Schools will immediately implement procedures to ensure documentation of distribution of salaries and wages is regularly completed, reviewed, authorized and maintained. The direct supervisor of all staff providing services under federal awards will ensure documentation is compiled, ...
Ashley Community Schools will immediately implement procedures to ensure documentation of distribution of salaries and wages is regularly completed, reviewed, authorized and maintained. The direct supervisor of all staff providing services under federal awards will ensure documentation is compiled, reviewed and authorized no less than quarterly. Original documentation will be maintained by the direct supervisor and copies of fully executed documentation will be shared with the superintendent’s office for storage for a minimum of five years.
View Audit 1663 Questioned Costs: $1
Finding 863 (2023-002)
Significant Deficiency 2023
Graceland University and Subsidiary
IA
Student Financial Aid Questioned Costs Special Tests & Provisions
Corrective Action Plan 2023-002: The University concurs with the finding and has provided corrective action through correcting the identified errors and adding additional review of the R2T4 calculations. Anticipated Completion Date: June 2023 Contact Person: Reta George, Director of Student Financ...
Corrective Action Plan 2023-002: The University concurs with the finding and has provided corrective action through correcting the identified errors and adding additional review of the R2T4 calculations. Anticipated Completion Date: June 2023 Contact Person: Reta George, Director of Student Financial Services
View Audit 1640 Questioned Costs: $1
Westwood Community School District
MI
Questioned Costs Cash Management
The District concurs with the finding. The District will implement procedures to ensure compliance with the allowability requirements.
The District concurs with the finding. The District will implement procedures to ensure compliance with the allowability requirements.
View Audit 1639
Finding 858 (2023-003)
Significant Deficiency 2023
Westwood Community School District
MI
Questioned Costs Allowable Costs / Cost Principles
The District concurs with the finding. The District will implement procedures to ensure compliance requirements of the program.
The District concurs with the finding. The District will implement procedures to ensure compliance requirements of the program.
View Audit 1639
Finding 846 (2023-001)
Material Weakness 2023
Madison County Housing Authority
NC
Special Tests & Provisions Questioned Costs Cash Management
Noncompliance with Special Tests and Provisions – Obligations of 1406 Budget Line Item Draws (Public Housing Capital Fund CFDA 14.872) We will ensure all future CFP 1406 Operations Draws are made before amounts are reported as Obligated in ELOCCS. Date of completion: October 18, 2023
Noncompliance with Special Tests and Provisions – Obligations of 1406 Budget Line Item Draws (Public Housing Capital Fund CFDA 14.872) We will ensure all future CFP 1406 Operations Draws are made before amounts are reported as Obligated in ELOCCS. Date of completion: October 18, 2023
View Audit 1614
Reach Out II Apartments, Inc.
AR
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
Corrective Action Plan: Going forward, management will continue to implement new internal controls that allow for better segregation of duties and monitoring of tenant revenue. This issue has corrected itself, thus we anticipate no further action on behalf of management.
Corrective Action Plan: Going forward, management will continue to implement new internal controls that allow for better segregation of duties and monitoring of tenant revenue. This issue has corrected itself, thus we anticipate no further action on behalf of management.
View Audit 1594
Finding 796 (2023-002)
Significant Deficiency 2023
Art Academy of Cincinnati
OH
Questioned Costs Reporting Matching / Level of Effort / Earmarking
When leave of absence (LOA) notices are sent by the Registrar to Financial Aid, the Registrar will provide confirmation to Financial Aid the proper approved LOA criteria has been reviewed.
When leave of absence (LOA) notices are sent by the Registrar to Financial Aid, the Registrar will provide confirmation to Financial Aid the proper approved LOA criteria has been reviewed.
View Audit 1535
Finding 795 (2023-001)
Significant Deficiency 2023
Art Academy of Cincinnati
OH
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
For the executive bonuses, the Academy will award a blanket bonus based on a review from the executives' team members and manager, which provides feedback on overall leadership and communication skills associated with the teams being managed by the AAC executives. The review will not include any dat...
For the executive bonuses, the Academy will award a blanket bonus based on a review from the executives' team members and manager, which provides feedback on overall leadership and communication skills associated with the teams being managed by the AAC executives. The review will not include any datea regarding attaining certain metrics related to recruitment and attaining any financial aid goals
View Audit 1535
Finding 776 (2023-001)
Significant Deficiency 2023
Benet Place South
MN
Questioned Costs HUD Housing Programs Significant Deficiency
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Benet Place respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs ...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Benet Place respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 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. 2023-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Management should implement a process to ensure the required monthly deposits into the replacement reserve is in accordance with form HUD-9250. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Project made a deposit to correct the deficiency in the replacement reserve on August 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Melissa Binnall Planned completion date for corrective action plan: August 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Melissa Binnall at 320-251-2700 Ext: 51313
View Audit 1483 Questioned Costs: $1
Finding 775 (2023-001)
Significant Deficiency 2023
Benet Place
MN
Questioned Costs HUD Housing Programs Significant Deficiency
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Benet Place respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs ...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Benet Place respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 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. 2023-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Management should implement a process to ensure the required monthly deposits into the replacement reserve is in accordance with form HUD-9250. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Project made a deposit to correct the deficiency in the replacement reserve on August 30, 2023. Name(s) of the contact person(s) responsible for corrective action: Melissa Binnall Planned completion date for corrective action plan: August 30, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Melissa Binnall at 320-251-2700 Ext: 51313
View Audit 1482 Questioned Costs: $1
Finding 695 (2023-001)
Significant Deficiency 2023
Parkland Community College, Community College District #505
IL
Student Financial Aid Questioned Costs Special Tests & Provisions
Action Plan for Enrollment Reporting Audit Finding 2023-001 Issue - It was discovered that there was a Colleague system update that occurred that caused the Standard Reporting Flag to change from Yes to No, which resulted in inaccurate reporting to NSC. For all terms that a student can attend, the...
Action Plan for Enrollment Reporting Audit Finding 2023-001 Issue - It was discovered that there was a Colleague system update that occurred that caused the Standard Reporting Flag to change from Yes to No, which resulted in inaccurate reporting to NSC. For all terms that a student can attend, the flag must be set to Yes for the reporting to be accurate. The following action plans will be put into place, to ensure that reporting is accurate: Action Plan 1 - A self-audit will be completed monthly when National Student Clearinghouse enrollment reporting is completed. This self-audit is to verify the students' enrollment status is accurate. To verify the accuracy, a sample of students will be pulled from the self-audit who have withdrawn, graduated, or had enrollment changes. Action Plan 2 - Admissions and Records and Financial Aid will work closely with the IT department any time there is a Colleague system update to fully comprehend the implications of the system update and how that could impact reporting and documented procedures.
View Audit 1326
Finding 685 (2023-002)
Material Weakness 2023
Community Action Committee of Victoria, Texas
TX
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
Federal Agency Name: Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Finding Summary: The grant awards stipulates a set percentage of the award may be used for administrative costs by the awardee. The Committee did not mo...
Federal Agency Name: Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Finding Summary: The grant awards stipulates a set percentage of the award may be used for administrative costs by the awardee. The Committee did not monitor earmarking percentage compliance requirements in accordance with grant allowable expenditures utilized for administrative costs and exceeded allowed administrative claims for certain months of the contract period. The Committee had no policy in place to require regular monitoring and compliance with earmarking requirements for administrative claims. The Committee on certain months exceeded the allowable administrative claim portion of awarded amounts. Responsible Individuals: Mark Bethune, Chief Executive Officer Corrective Action Plan: The Committee is in the process of updating Accounting Policies and Procedures to require monthly calculation and review of allowable administrative claims to stay with the allowed percentage. A report will be emailed to Program Directors by the 4th week of every month for their input on any changes. The Chief Executive Officer will be copied on the emails. Anticipated Completion Date: 10/24/2023
View Audit 1300
Finding 675 (2023-003)
Significant Deficiency 2023
East Alton Wood River Community High School No. 14
IL
Questioned Costs Cash Management Reporting
Condition: We noted during ESSER II testing the District was reimbursed for duplicated expenditures reported on the fiscal year 2022 4th quarter and fiscal year 2023 1st quarter reports. Recommendation: We recommend the District compare and reconcile the expenditure reports filed with the general l...
Condition: We noted during ESSER II testing the District was reimbursed for duplicated expenditures reported on the fiscal year 2022 4th quarter and fiscal year 2023 1st quarter reports. Recommendation: We recommend the District compare and reconcile the expenditure reports filed with the general ledger before submitting. Management Response: The superintendent will take steps to compare and reconcile the expenditure reports with the general ledger before submitting. Anticipated Date of Completion: June 30, 2024
View Audit 1261 Questioned Costs: $1
B.l. Trevathan/hatler E. Morgan Elderly Housing, Inc.
KY
Questioned Costs
Management deposited $250 into the tenant security deposit account on May 19, 2023.
Management deposited $250 into the tenant security deposit account on May 19, 2023.
View Audit 1253 Questioned Costs: $1
Finding 636 (2023-005)
Significant Deficiency 2023
Moraine Valley Community College District Number 524
IL
Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs § 200.303
Identifying Number: 2023-005 Finding: The College did not apply the appropriate clock to credit hour conversion formula for certain applicable financial aid eligible programs. The College also did not have sufficient evidence of controls being in place to ensure compliance with this requirement. ...
Identifying Number: 2023-005 Finding: The College did not apply the appropriate clock to credit hour conversion formula for certain applicable financial aid eligible programs. The College also did not have sufficient evidence of controls being in place to ensure compliance with this requirement. Corrective Action Planned: Moraine Valley Community College will evaluate all certificates that are standalone programs. Financial Aid will receive a list of these programs and work with IT to identify students enrolled in those programs. Financial Aid will also update our policies and procedures to ensure that all clock to credit hour conversion formulas are being applied and documented per Uniform Grant Guidance (34 CFR 688.8). Anticipated Completion Date: June 30, 2024 Responsible Person: Tasha Campbell, Director of Financial Aid campbellt68@morainevalley.edu
View Audit 1222
Finding 617 (2023-001)
Significant Deficiency 2023
Stevens Senior Housing of Ludlow, Inc.
MA
Questioned Costs Cash Management HUD Housing Programs
Responsible Official - Laureen Borgatti, Chief Operating Officer Plan Detail - Management will ensure the Project is reimbursed for the erroneously paid invoice. Additionally, management will ensure future non-project operating invoices are not paid with Project operating cash. Anticipated Completio...
Responsible Official - Laureen Borgatti, Chief Operating Officer Plan Detail - Management will ensure the Project is reimbursed for the erroneously paid invoice. Additionally, management will ensure future non-project operating invoices are not paid with Project operating cash. Anticipated Completion Date - The corrective action is in the process of being implemented and expected to be completed in fiscal year 2024.
View Audit 1193
Finding 567 (2023-001)
Significant Deficiency 2023
Covenant College, Inc. and Supporting Foundation
GA
Questioned Costs Subrecipient Monitoring Significant Deficiency
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1) Written Annual report to the Board of Directors on the overall status of ISP and GLBA compliance does not address risk management and control decisions, results of testing, security events or violations and management's respon...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1) Written Annual report to the Board of Directors on the overall status of ISP and GLBA compliance does not address risk management and control decisions, results of testing, security events or violations and management's response to each, and recommendations for changes in the Program. A report was submitted to the Board of Trustees in September 2023 for their review at the October meeting on campus. The Board will meet on campus again in March 2024 should any additional information or changes be needed. 2) MFA is not enabled for Banner by Ellucian and National Student Clearinghouse - § 314.4(c)(5) of the GLBA. This is in progress. Technical specifications for MFA in Banner have been reviewed. Testing of three possible options should be started in October 2023. Our Registrar has contacted the NSC and requested MFA on our accounts. 3) No annual penetration testing of information systems. This is in progress. As of September 2023 five vendors were being reviewed and evaluated for this engagement. 4) Vendors are only evaluated at contract initiation. This is in progress. Review of templates and approval needed has already started. Person Responsible for Corrective Action Plan: Dr. H. Collin Messer, Vice President for Academic Affairs Anticipated Date of Completion: May 1, 2024
View Audit 1114
Finding 558 (2023-001)
Significant Deficiency 2023
Augustana College
IL
Questioned Costs Subrecipient Monitoring Significant Deficiency
Department of Education Augustana College respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 to June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistentl...
Department of Education Augustana College respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 to June 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—FINANCIAL STATEMENT AUDIT There were no financial statement findings in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Augustana’s WISP will be revised to address GLBA required elements. Name of the contact person responsible for corrective action: Chris Vaughan Planned completion date for corrective action plan: January 1, 2024 If the United States Department of Education has questions regarding this schedule, please call Jacob Bobbitt at 309-794-7154.
View Audit 1111
Finding 552 (2023-001)
Significant Deficiency 2023
Waterloo Community Unit School District #5
IL
Questioned Costs Reporting
Condition: There were three inconsistencies in the accounts used to record the expenditures in the general ledger vs what was reported on the expenditure reports. Recommendation: It is recommended that a check of account numbers is done quarterly when the reports are filed to ensure that the acco...
Condition: There were three inconsistencies in the accounts used to record the expenditures in the general ledger vs what was reported on the expenditure reports. Recommendation: It is recommended that a check of account numbers is done quarterly when the reports are filed to ensure that the account numbers are consistent. Management Response: We will code timesheets correctly and check quarterly. Anticipated Date of Completion: June 30, 2024
View Audit 1099
Onaway Area Community Schools
MI
Questioned Costs Cash Management
Corrective Action: The District understands the issue and will make sure to only draw disbursed funds moving forward.
Corrective Action: The District understands the issue and will make sure to only draw disbursed funds moving forward.
View Audit 1084 Questioned Costs: $1
Onaway Area Community Schools
MI
Questioned Costs
Corrective Action: The District understands the issue and will begin comparing each transaction to the approved grant application and to ensure proper coding and allowability in all areas.
Corrective Action: The District understands the issue and will begin comparing each transaction to the approved grant application and to ensure proper coding and allowability in all areas.
View Audit 1084 Questioned Costs: $1
Tawas Area Schools
MI
Questioned Costs Allowable Costs / Cost Principles
The District understands the issue and will reclassify the excess expenses charged to the ESSER grant and include/incur other allowable expenses in those charged to the grant.
The District understands the issue and will reclassify the excess expenses charged to the ESSER grant and include/incur other allowable expenses in those charged to the grant.
View Audit 1068 Questioned Costs: $1
St. Timothy Park Apartments, Inc.
OH
Internal Control / Segregation of Duties Questioned Costs Reporting
St. Timothy Park Apartment, Inc. agrees with the recommendation of depositing underfunded amount into the replacement reserve account. . Management has corrected all items and completed the deposit into the replacement reserve account on September 26, 2023.
St. Timothy Park Apartment, Inc. agrees with the recommendation of depositing underfunded amount into the replacement reserve account. . Management has corrected all items and completed the deposit into the replacement reserve account on September 26, 2023.
View Audit 1057 Questioned Costs: $1
Community Health Service Agency, Inc.
TX
Questioned Costs
Carevide has experienced much turnover in the front office/eligibility positions since the onset of COVID-19. In response to this finding, Carevide is re-training all front office and eligibility staff to assure patients are accurately placed on the appropriate sliding fee scale. Additionally, Carev...
Carevide has experienced much turnover in the front office/eligibility positions since the onset of COVID-19. In response to this finding, Carevide is re-training all front office and eligibility staff to assure patients are accurately placed on the appropriate sliding fee scale. Additionally, Carevide has purchased and will be implementing an electronic eligibility software (PointCare) that will aid in reducing errors through the eligibility process. Estimated Completion Date: As soon as the software can be installed within the next few months. Responsible Party Contact Information: Name: Michael Glas Email address: mglas@carevide.org
View Audit 1048
Finding 465 (2023-001)
Material Weakness 2023
Tmsa, Inc.
GA
Questioned Costs Material Weakness Reporting
September 29, 2023, Audit Period For the Year July 1, 2022 - June 30, 2023, Re: Request for Corrective Action Plan - Material Weakness, The Main Street Academy (TMSA) is in receipt of The Financial Statement Finding from Marshall Jones. TMSA responds as follows:Recommendation: Marshall Jones recomm...
September 29, 2023, Audit Period For the Year July 1, 2022 - June 30, 2023, Re: Request for Corrective Action Plan - Material Weakness, The Main Street Academy (TMSA) is in receipt of The Financial Statement Finding from Marshall Jones. TMSA responds as follows:Recommendation: Marshall Jones recommends that the School receive additional assistance in improving its financial reporting processes from individuals who are familiar with GAAP and governmental grant accounting. Marshall Jones also recommends that management establish policies and procedures to ensure that management-level reviews of monthly and annual financial information are performed on a timely basis. Views of Responsible Officials: The management of the School acknowledges the finding and concurs with the recommendation of Marshall Jones and provides the following Corrective Action Plan.Response of Responsible Officials: To continuously improve TMSA’s Accounting and Financial Reporting, workflows, and internal controls, TMSA transitioned back-office accounting providers mid-fiscal year (February 2023) due to various noted back-office operating weaknesses with the previous accounting provider. The previous back-office accounting provider did not set up the books well for continuation and transition. As a result, significant journal entries required correction by the new back-accounting provider to correct and strengthen the overall financials and back-office operating procedures of the organization. The management of the school and the current firm (Belay Accounting) have knowledge in the areas of both GASB and GAAP. The current back-office accounting provider and firm will continue with their existing monthly reviews of TMSA’s financials. The Chief Financial Officer (CFO) of the back-office firm Belay Accounting will work with the management of the school to continue to review the work of the back-office accounting staff monthly, specifically checking for adherence to GASB and GAAP standards. Following the transition from the previous back-office accounting provider to the current back-office accounting provider; the management of the school updated on February 10, 2023, its Financial & Accounting Control Policies & Procedures to further strengthen TMSA’s internal controls.Corrective Action Plan: The management of the school and the back-office accounting provider will continue to seek and attend training, in addition to receiving additional assistance to continue improving the financial reporting processes as recommended. Since the transition to the current back-office accounting provider and firm, monthly and annual financial reviews are currently being performed on a timely basis, which was not the case in the past with the previous back-office accounting provider. The management of the school will work with the CFO and back-office accounting staff to ensure that financial reviews and reporting continue to be performed on a timely basis. In partnership, Chaddrick Owes, Ed.D., Executive Director
View Audit 1010
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