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Corrective Action Plans

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Finding 504829 (2024-001)
Significant Deficiency 2024
Junior Achievement of Arizona, Inc.
AZ
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, we...
Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, were included within the reimbursement request. Contact Person – Amy Schaefer, VP of Finance – amys@jaaz.org – (602) 616-0873 Corrective Action Plan – Management has implemented procedures to verify that the expenditures that are requested for reimbursement are accurate and are allowable under the Uniform Guidance. Review procedures will be used to help ensure that only allowable salaries expenses are included in reimbursement requests.
View Audit 327529 Questioned Costs: $1
Finding 504804 (2024-001)
Significant Deficiency 2024
Saint Leo University, INC
FL
Questioned Costs Student Financial Aid Significant Deficiency
NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no d...
NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The policy regarding program start dates has been changed and training has occurred to inform the community of the change in processes; data accuracy is consistently monitored by the Registrar’s Office. Name(s) of the contact person(s) responsible for corrective action: Kelsea Gonzalez Planned completion date for corrective action plan: Older program start dates for separated students have been updated with the conclusion of the corrective action plan from 2022-23, ending on 6/30/24, which overlapped with the 2023-24 audit.
View Audit 327479 Questioned Costs: $1
Lss Housing Jamestown, Inc.
ND
Questioned Costs HUD Housing Programs Special Tests & Provisions
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema,...
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema, Asset Management Director Corrective Action Plan: Management has requested approval from HUD to waive the deposit requirement due to insufficient cash flow from operations. Anticipated Completion Date: October 2024
View Audit 327440 Questioned Costs: $1
Mount Prospect School District 57
IL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Management agrees with this finding. Management is in the process of implementing a more thorough review of the claim reports to ensure proper cutoff is maintained.
Management agrees with this finding. Management is in the process of implementing a more thorough review of the claim reports to ensure proper cutoff is maintained.
View Audit 327428 Questioned Costs: $1
Finding 504785 (2024-005)
Material Weakness 2024
Clintondale Community Schools
MI
Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
SEE CORRECTIVE ACTION PLAN IN AUDIT
SEE CORRECTIVE ACTION PLAN IN AUDIT
View Audit 327421 Questioned Costs: $1
Finding 504784 (2024-004)
Significant Deficiency 2024
Clintondale Community Schools
MI
Questioned Costs
SEE CORRECTIVE ACTION PLAN IN AUDIT
SEE CORRECTIVE ACTION PLAN IN AUDIT
View Audit 327421 Questioned Costs: $1
Finding 504783 (2024-003)
Material Weakness 2024
Clintondale Community Schools
MI
Questioned Costs Cash Management
SEE CORRECTIVE ACTION PLAN IN AUDIT
SEE CORRECTIVE ACTION PLAN IN AUDIT
View Audit 327421 Questioned Costs: $1
University of Cincinnati
OH
Questioned Costs Allowable Costs / Cost Principles
Finding Number: 2024-002 Condition: Through an internal audit review, the University identified costs charged to this program that were determined to be unallowable or questionable. Planned Corrective Action: The university’s Internal Audit department identified the noncompliance referenced in th...
Finding Number: 2024-002 Condition: Through an internal audit review, the University identified costs charged to this program that were determined to be unallowable or questionable. Planned Corrective Action: The university’s Internal Audit department identified the noncompliance referenced in this finding. The university promptly informed the sponsor and provided refunds for the inappropriate charges. Staff involved in these improper actions were disciplined up to and including termination. Current staff have been counseled and provided additional training. The University has also instituted an additional review step for all large dollar projects and provides central support for the administration of large grants as needed. Contact person responsible for corrective action: Patrick Clark Anticipated Completion Date: N/A, as actions to correct this issue were taken prior to this audit
View Audit 327409 Questioned Costs: $1
Wayland Baptist University
TX
Questioned Costs Internal Control / Segregation of Duties
Incorrect Pell Calculations Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will continue to provide in-house training...
Incorrect Pell Calculations Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will continue to provide in-house training to all financial aid staff to ensure proper understanding of Pell calculations. Each Summer session, the Office of Financial Aid will request weekly Summer enrollment reports to audit students for Summer Pell Grant eligibility. Person Responsible for Corrective Action Plan: Robert Hamilton, Executive Director of Financial Aid and Brooke Tyler, Assistant Director of Compliance & Reporting Anticipated Date of Completion: May 31, 2025
View Audit 327385 Questioned Costs: $1
Finding 504708 (2024-001)
Significant Deficiency 2024
St. Vrain Valley School District Re-1j
CO
Questioned Costs Cash Management Eligibility
Action taken in response to finding: The employee responsible for eligibility processing and verification is new to the process. The employee attended all of the trainings provided by CDE prior to conducting verification. The employee misinterpreted “net wages” vs “gross wages” on the paystub, whi...
Action taken in response to finding: The employee responsible for eligibility processing and verification is new to the process. The employee attended all of the trainings provided by CDE prior to conducting verification. The employee misinterpreted “net wages” vs “gross wages” on the paystub, which led to this discrepancy. The household had listed net wages on their application this year and prior years. The student’s status was corrected and backdated to the verification response date. April and May 2024 claims are not affected by overpayment due to the student’s status having been updated before claims were sent to the state for payment. USDA disregards overpayment of reimbursement if the amount does not exceed $600 annually (Section 119c). Since the amount is not over $600, CDE is not required to collect the discrepancy. The District will move into 100% Community Eligibility Provision (CEP) for SY 2024-2025, and continuing for up to 5 consecutive years following enrollment into the provisional program. CEP does not require income application submittal, thus does not host an annual verification certification because data is received solely through Direct Certification reports provided by CDE monthly. Staff responsible for eligibility determination will continue to take the online trainings from CDE and our Nutrition Software annually as required. Name(s) of the contact person(s) responsible for corrective action: Kari Jacobs Planned completion date for corrective action plan: 5/2/2024
View Audit 327327 Questioned Costs: $1
Texas College
TX
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2024-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. (a) The College had a difference in the F...
Finding 2024-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. (a) The College had a difference in the Federal Work-Study program, which was not reconciled to the general ledger. (b) One (1) out of sixty (60) students tested for verification was missing their parent’s tax return. Total questioned cost was $3,698. Auditor’s Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – The College accepts the auditor’s recommendations. Following the receipt of the recommendation, College staff (the VP for Business and Finance, the VP for Student Affairs, and staff from the Financial Aid Office) were informed of the findings. Staff noted the unwillingness of a student to provide parent’s tax document for verification, which lead to audit finding. Business Office and Financial Aid staff were advised to review the reported variance with the Federal Work-Study program; the College will have the FWS variance reconciled prior to the physical “closing of its books”. The College has a process that it uses to reconcile accounts and has no immediate plans to change the process. Staff are reminded of the process; the VP for Business and Finance will become more active in reviewing reconciliations for accuracy.
View Audit 327190 Questioned Costs: $1
Texas College
TX
Questioned Costs Allowable Costs / Cost Principles
Finding 2024-001 – U.S. Department of Commerce (significant deficiency): We noted the following in connection with our compliance testing of time and effort reports: a) We noticed that nine (9) of 18 time and effort reports tested had incomplete and/or inaccurate percentage calculations. b) Personne...
Finding 2024-001 – U.S. Department of Commerce (significant deficiency): We noted the following in connection with our compliance testing of time and effort reports: a) We noticed that nine (9) of 18 time and effort reports tested had incomplete and/or inaccurate percentage calculations. b) Personnel Action Forms provided for six (6) of 18 time and effort reports did not specify pay allocations for employee salaries to the grant. c) The employee signature on three (3) time and effort reports provided for one (1) employee did not appear authentic. d) Three (3) time and effort reports provided for one (1) employee were not approved by a supervisor. e) One (1) time and effort report and corresponding payroll register specified salaries chargeable to a different grant but the expense was charged to the Connecting Minority Communities (CMC) grant. Auditor’s Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – The College accepts the auditor’s recommendations. Following the receipt of the recommendation, College staff (the VP for Business and Finance, the Director of Human Resources, the Director of Sponsored Programs, and the CMC Grant PI) met to review and discuss the findings. During the meeting, staff discussed the college’s processes for completion of time and effort documents: • The Grant PI will be responsible for ensuring that the faculty and staff assigned to work on the grant have turned in a time and effort document for each month worked. o The document will be signed by the employee. o The employee will review his/her document for accuracy. o The employee will submit his/her document to appropriate person for review and signature. o The supervisor and/or Grant PI will review the time and effort document for accuracy prior to signing. o The employee and Grant PI will be responsible for keeping a signed copy of the document in their records. • The Director of Sponsored Programs will be responsible for ensuring that the Grant PI has submitted signed copies of the time and effort documents for employees working on a grant. • The Director of Sponsored Programs will also: o Review time and efforts for accuracy. If documents are inaccurate, the Director of Sponsored Programs will notify the Grant PI. The Grant PI will be responsible for ensuring that staff working on the grant make corrections to their document, sign the document, and resubmit the document for approval. o The Director of Sponsored Programs will assign the Grant PI a deadline for resubmitting corrected documents. If documents are not received by the deadline, the Director of Sponsored Programs will notify the Director of Human Resources who will adjust the employee’s salary. If the Director of Human Resources is unable to adjust the employee’s salary, he/she will make an adjusting transaction to reallocate the percentage of time that was charged to the grant, then notify the Vice President for Business and Finance. The Vice President for Business and Finance will adjust the amount of funds requested for draw or prepare a request to return drawn funds. • The Director of Human Resources will: o Confirm with the Grant PI the percentage of time each employee should be charged on a grant. o Ensure all Personnel Action forms have the correct percentages of time allocated for employees working on a grant. o Confirm with the Sponsored Program Director that all time and efforts have been submitted correctly. o Adjust the salaries of employees who are non-compliant with time and efforts. o Advise the Vice President of Business and Finance of any changes made or needed to employee’s salaries so that drawn funds can be returned or requests for draws will be adjusted. • The Vice President for Business and Finance will: o Work with Grant PI to obtain a list of all employees assigned to work on grant w/percentages of time. o Review Personnel Action forms for accuracy of time percentages provided. o Review Labor transactions for accuracy and make adjusting entries if necessary. o Return funds to awarding agency if necessary.
View Audit 327190 Questioned Costs: $1
Miami University
OH
Questioned Costs Procurement, Suspension & Debarment
The Vice President for Research and Innovation will work with the Vice President for Finance and Business Services and the Director of Procurement who reports to this vice president to bring procurement practices under federal awards into compliance with the Uniform Guidance Procurement Standards 2 ...
The Vice President for Research and Innovation will work with the Vice President for Finance and Business Services and the Director of Procurement who reports to this vice president to bring procurement practices under federal awards into compliance with the Uniform Guidance Procurement Standards 2 CFR 200.300. In doing so, the following is to be undertaken: 1) Undertake review by external firm with expertise in determination of alignment of universit procurement policies and procedures to those required by Uniform Guidance. 2) Implement required elements following that review. Prior to the implementation of the recommendations by the consultant, the university's policies, which conform to the Uniform Guidance standards, will be enforced. 3) Develop and implement adequate training for impacted university employees, including, but not limited to, principal investigators, department support staff, and oversight offices (e.g., Grants & Contracts Office). 4) In conjunction with the Office of the General Counsel, the Office of Academic Personnel, and Human Resources, revise the independent contractor policies to remove the exemption that "personal services paid by external grants do not need bids regardless of the amount of payment."
View Audit 327187 Questioned Costs: $1
Finding 504591 (2024-001)
Significant Deficiency 2024
Villa Greentree, Inc. Dba Yellowwood Terrace 073-11817
CA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Statement of condition 2024-001: During the year ended July 31, 2024, the Property transferred funds in excess of the surplus cash calculated at July 31, 2023. Comments on the Finding and Each Recommendation: Management should reimburse the Property's operating account in the amount of $65,142. A...
Statement of condition 2024-001: During the year ended July 31, 2024, the Property transferred funds in excess of the surplus cash calculated at July 31, 2023. Comments on the Finding and Each Recommendation: Management should reimburse the Property's operating account in the amount of $65,142. Action(s) taken or planned on the finding: Agree. On October 18, 2024, management reimbursed the Property's operating account.
View Audit 327185 Questioned Costs: $1
Finding 504487 (2024-001)
Significant Deficiency 2024
Great Oaks Academy
MI
Questioned Costs Cash Management Allowable Costs / Cost Principles
Finding Number: 2024-001 Condition: The Academy did not accurately apply the approved indirect cost rate for the program at the time drawdown requests were submitted creating a cash management issue involving unallowable cost reimbursements. Planned Corrective Action: Management agrees with the find...
Finding Number: 2024-001 Condition: The Academy did not accurately apply the approved indirect cost rate for the program at the time drawdown requests were submitted creating a cash management issue involving unallowable cost reimbursements. Planned Corrective Action: Management agrees with the finding. Management identified the error after the draw down occurred and reduced the indirect costs and is in the process of enhancing procedures to prevent overdrawn amounts in the future. Contact person responsible for corrective action: Rebecca Joyner Anticipated Completion Date: 12/31/2024
View Audit 327039 Questioned Costs: $1
Finding 504486 (2024-004)
Material Weakness 2024
Ecorse Public Schools
MI
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Issue: Allowable Activities - Allocable Fringe Benefits Corrective Action Plan: The district will ensure that retirement rates are updated in the SMART program and that all accounts are charged at a consistent rate.
Issue: Allowable Activities - Allocable Fringe Benefits Corrective Action Plan: The district will ensure that retirement rates are updated in the SMART program and that all accounts are charged at a consistent rate.
View Audit 327038 Questioned Costs: $1
Finding 504485 (2024-003)
Material Weakness 2024
Ecorse Public Schools
MI
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Issue: Material Weakness in Internal Controls Over Financial Reporting and Material Noncompliance - Allowable Activities and Chart of Accounts and Budget Monitoring Corrective Action Plan: The district is updating and correcting all accounts in accordance with the 1022 manuals.
Issue: Material Weakness in Internal Controls Over Financial Reporting and Material Noncompliance - Allowable Activities and Chart of Accounts and Budget Monitoring Corrective Action Plan: The district is updating and correcting all accounts in accordance with the 1022 manuals.
View Audit 327038 Questioned Costs: $1
Finding 504416 (2024-008)
Significant Deficiency 2024
Shiloh Village School District #85
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission and that budgets are amended as needed. The District will take the necessary steps to reconcile the expenditure...
The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission and that budgets are amended as needed. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education and make amendments to the budget as necessary.
View Audit 326978 Questioned Costs: $1
Finding 504414 (2024-006)
Significant Deficiency 2024
Shiloh Village School District #85
IL
Questioned Costs Procurement, Suspension & Debarment Student Financial Aid
The District should only include actual costs, not budgeted costs, on the expenditure reports filed with the Illinois State Board of Education. The District should also ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger account...
The District should only include actual costs, not budgeted costs, on the expenditure reports filed with the Illinois State Board of Education. The District should also ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will ensure that expenditure reports only include eligible expenditures going forward. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.
View Audit 326978 Questioned Costs: $1
Finding 504321 (2024-007)
Material Weakness 2024
City of Scott
LA
Questioned Costs Procurement, Suspension & Debarment § 200.320
Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that...
Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.
View Audit 326872 Questioned Costs: $1
Finding 504320 (2024-006)
Material Weakness 2024
City of Scott
LA
Questioned Costs Cash Management
Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not contin...
Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not continue to requires reimbursement for amounts that were received from other sources.
View Audit 326872 Questioned Costs: $1
Finding 504317 (2024-003)
Material Weakness 2024
City of Scott
LA
Questioned Costs Procurement, Suspension & Debarment § 200.320
Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that...
Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.
View Audit 326872 Questioned Costs: $1
Finding 504316 (2024-002)
Material Weakness 2024
City of Scott
LA
Questioned Costs Cash Management
Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not contin...
Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not continue to requires reimbursement for amounts that were received from other sources.
View Audit 326872 Questioned Costs: $1
Finding 504292 (2024-004)
Significant Deficiency 2024
University of Idaho
ID
Questioned Costs Student Financial Aid Eligibility § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: T...
Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Aid updated our auto packaging policy. Name(s) of the contact person(s) responsible for corrective action: This was a part of our aid year rollover process and planning. Planned completion date for corrective action plan: April 2024
View Audit 326827 Questioned Costs: $1
Watertown City School District
NY
Questioned Costs Allowable Costs / Cost Principles Period of Performance
Planned Corrective Actions The District has experienced a large amount of turnover in various administrative positions. These positions include grant directors, business official, and superintendent. With new perman...
Planned Corrective Actions The District has experienced a large amount of turnover in various administrative positions. These positions include grant directors, business official, and superintendent. With new permanent staff in place, the business official (Assistant Superintendent for Operations and Finance) will be working closely with the grant director (Assistant Superintendent for Instruction) to ensure all expenses being reported are allowable. Those procedures were implemented on July 8, 2024 with immediate effect.
View Audit 326752 Questioned Costs: $1
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