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Corrective Action Plans

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Finding 29426 (2022-004)
Material Weakness 2022
Corbett School District
OR
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Questioned Costs
4. Deficiency 2022-004 ? Material Weakness ? Federal Vendor Status Check a. A material weakness in controls over compliance was identified for controls over compliance requirement I(b) from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over suspension and debarment d...
4. Deficiency 2022-004 ? Material Weakness ? Federal Vendor Status Check a. A material weakness in controls over compliance was identified for controls over compliance requirement I(b) from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over suspension and debarment determinations were found not to be implemented. The District should develop and implement policies and procedures to ensure that all suspension and debarment determinations are reviewed in a timely manner and documented appropriately. b. Plan of Action: The District is implementing new protocols to ensure vendors receiving federal dollars are appropriately vetted for suspension or debarment, using SAM.gov. c. Timeframe: New protocols are underway to be established for school year 2023-24.
View Audit 29049
Finding 29425 (2022-003)
Material Weakness 2022
Corbett School District
OR
Eligibility Internal Control / Segregation of Duties Questioned Costs
3. Deficiency 2022-003 ? Material Weakness ? Eligibility Determination a. A material weakness in controls over compliance was identified for controls over compliance requirement E from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility determinations were...
3. Deficiency 2022-003 ? Material Weakness ? Eligibility Determination a. A material weakness in controls over compliance was identified for controls over compliance requirement E from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility determinations were found not to be implemented. The District should develop and implement policies and procedures to ensure that all eligibility determinations are reviewed in a timely manner and documented appropriately. b. Plan of Action: The District will develop procedures to ensure all eligibility determinations are reviewed timely and documented appropriately by an administrator. c. Timeframe: Beginning August 2023
View Audit 29049
Brookwood School District 167
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403 § 200.516
Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was un...
Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was unable to identify and support expenditures for this difference. Plan: The District will implement additional review procedures to ensure that expenditure claims submitted for reimbursement agree to supported transactions within the accounting system for allowable costs under the award. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Mr. Kevin Slattery, C.S.B.O. Business Manager
View Audit 30095 Questioned Costs: $1
Finding 29371 (2022-003)
Material Weakness 2022
Detroit Employment Solutions Corporation
MI
Allowable Costs / Cost Principles Questioned Costs § 200.403
Finding Number: 2022-003 Condition: The Corporation transferred $70,590 of expenditures to ALN 17.258, 17.259 and 17.278 - WIOA Cluster from another grant. There was no support to document the rationale for the transfer or to support allowability. Planned Corrective Action: DESC has updated fiscal p...
Finding Number: 2022-003 Condition: The Corporation transferred $70,590 of expenditures to ALN 17.258, 17.259 and 17.278 - WIOA Cluster from another grant. There was no support to document the rationale for the transfer or to support allowability. Planned Corrective Action: DESC has updated fiscal policies and procedures requiring supporting documentation for all journal entries which has been reviewed with all fiscal staff. Additionally, a review of the supervisor requirements to review the support documentation prior to approval has been completed. Additionally, the Abila MIP financial accounting system has been updated to allow for supporting documentation to be attached to each individual journal entry. Finally, a SharePoint site has been created for all supporting documentation to be stored for access by the appropriate staff members. Contact person responsible for corrective action: Angela Smith, Neeyn Bland and Lynnette Robinson ? Accounting Manager, Fiscal Manger and Senior Fiscal Manager respectively. Anticipated Completion Date: 06/30/2023
View Audit 24868 Questioned Costs: $1
Finding 29366 (2022-005)
Significant Deficiency 2022
Detroit Employment Solutions Corporation
MI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430
Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to th...
Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to the federal grants tested. However, there was no documentation (within personnel files or other means) to support that the rates of pay were approved. Planned Corrective Action: DESC was unable to locate evidence due to turnover with the HR department. We have hired a new Director of Human Resources (Director), who has implemented an employee filing system that incorporates up to date employee information and salary information. This information is noted in offer letters, promotion letters and salary increase letter. All payroll updates are required in writing to evidence approval of the Director of Human Resources and another executive team members authorization (President or CFO). This confidential information is stored in the Director?s locked office. Contact person responsible for corrective action: Calethia Binion, HR Director Anticipated Completion Date: 06/30/2023
View Audit 24868
Finding 29365 (2022-002)
Significant Deficiency 2022
Detroit Employment Solutions Corporation
MI
Questioned Costs Subrecipient Monitoring Reporting § 200.508
Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Man...
Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of the grants in their portfolio, which is the basis for the creation of the SEFA. Additionally, audit procedures are being put in place to ensure that the SEFA is created and reviewed, at minimum, on a semi-annual basis. Contact person responsible for corrective action: Angela Smith, Accounting Manager Anticipated Completion Date: 06/30/2023
View Audit 24868
Finding 29358 (2022-005)
Significant Deficiency 2022
Carlyle Community Unit School Dist. #1
IL
Questioned Costs
Management agrees to take the necessary steps to ensure compliance requirements are met.
Management agrees to take the necessary steps to ensure compliance requirements are met.
View Audit 29101 Questioned Costs: $1
San Diego Christian College
CA
Questioned Costs Reporting § 200.329
HEERF Reporting Requirements (Student Portion) Planned Corrective Action: The College is in process of completing the student grant reports for December 2021, March 2022 and June 2022. Person Responsible for Corrective Action Plan: Kayleigh Reyes, Staff Accountant Anticipated Date of Completion...
HEERF Reporting Requirements (Student Portion) Planned Corrective Action: The College is in process of completing the student grant reports for December 2021, March 2022 and June 2022. Person Responsible for Corrective Action Plan: Kayleigh Reyes, Staff Accountant Anticipated Date of Completion: 7/31/2023
View Audit 29483
Finding 29275 (2022-003)
Significant Deficiency 2022
San Diego Christian College
CA
Student Financial Aid Questioned Costs Subrecipient Monitoring
Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last ...
Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last date of attendance is currently 7 days or more old. This will serve as a warning that students are nearing the 14-day threshold for attendance and alert the registrar ahead of time regarding student who may need to be dropped in the near future. 2. A ?to-do? will be set up in the EMS (Populi) for the Registrar for any student who reaches 14 days of non-attendance in any course by the Financial Services team. A follow up will be requested regarding the status of each student so that R2T4 can begin as quickly as possible. 3. E-mails detailing refunds due, due to student drops or withdraws will be submitted to both accounting and also the CFO and VP of Enrollment Management in addition to Accounting who has previously received these request. Person Responsible for Corrective Action Plan: James McHugh Anticipated Date of Completion: 08/28/2023 (All Steps to Begin with start of Fall 2023 semester with the exception of refund notices which will begin earlier if disbursements begin earlier than that date, resulting in refunds needed
View Audit 29483 Questioned Costs: $1
Finding 29210 (2022-002)
Material Weakness 2022
Community Action Council of Lewis Mason & Thurston Counties
WA
Questioned Costs Allowable Costs / Cost Principles
Condition: Results of Tests of Internal Controls Over Compliance and Compliance ? 93.568 ? We selected a sample of 25 transactions to test controls selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We id...
Condition: Results of Tests of Internal Controls Over Compliance and Compliance ? 93.568 ? We selected a sample of 25 transactions to test controls selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We identified 3 instances of the 25 payroll transactions where the employee's timesheet was reviewed by the supervisor, but the contract charged in the general ledger did not agree to the actual hour allocation noted on the employee?s timesheet and personnel action notice. The errors noted resulted in over charges to the program of $775. The total sample population of the 25 payroll items tested was $28,187. 93.569 ? We selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We identified 1 instance of the 25 payroll transactions where the employee's timesheet was reviewed by the supervisor, but the contract charged in the general ledger did not agree to the actual hour allocation noted on the employee?s timesheet and personnel action notice. The errors noted resulted in an under charge to the program of $165. The total sample population of the 25 payroll items tested was $28,696. Planned Corrective Action: Updated Payroll software to ensure correct coding to contracts worked and ensure reduction in manual errors resulting in miscoding Responsible Division/Office and Individual: Sarah Miranda, Chief Financial Officer Estimated Completion Date: 04/24/2023
View Audit 30537 Questioned Costs: $1
Finding 29209 (2022-001)
Significant Deficiency 2022
Village of Cimarron
NM
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Vi...
During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Village will be making quarterly deposits to the USDA account to ensure all requirements are met for this program. Estimated Completion Date: June 30, 2023. Responsible Parties: Clerk Administrator and Finance Clerk.
View Audit 30069 Questioned Costs: $1
Finding 29205 (2022-003)
Significant Deficiency 2022
Wonewoc-Center School District
WI
Questioned Costs Cash Management Matching / Level of Effort / Earmarking
Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $158,462. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criter...
Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $158,462. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $158,462 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Morgan Preuss Anticipated Completion: 6/30/2023
View Audit 29444 Questioned Costs: $1
Finding 29182 (2022-002)
Significant Deficiency 2022
Linn County
IA
Questioned Costs Reporting Significant Deficiency § 200.303
Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not revie...
Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individual: Dawn Jindrich, Finance Director Corrective Action Plan: Moving forward, the Senior Accountant will prepare the reports and the Finance Director will approve the final page of each report with a signature and date prior to submission by the Senior Account. Anticipated Completion Date: June 30, 2023
View Audit 25101
Finding 29176 (2022-001)
Significant Deficiency 2022
Annette Islands School District
AK
Questioned Costs Reporting Significant Deficiency
Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Ashley Scott, Business Manager Corrective Action Plan: Administration will develop the grant applications within GMS early enough to allow DEED time to provide suggestions and input on the applicatio...
Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Ashley Scott, Business Manager Corrective Action Plan: Administration will develop the grant applications within GMS early enough to allow DEED time to provide suggestions and input on the application. This will allow the District enough time to make edits based upon input from DEED to submit and have the grant application approved with enough time to complete the first quarter draw before the October 31st deadline. Proposed Completion Date: Corrective action has already been implemented.
View Audit 24638
Wyoming County Commission
WV
Questioned Costs Reporting Special Tests & Provisions § 200.1
Finding # 2022-005 Title of Finding Reporting Contact Person Jewell Aguilar Anticipated Completion Date 06/30/2023 Corrective Action planned to be taken: The report to the U.S. Treasury was submitted late due to several circumstances, including this was the first report filed on a new federa...
Finding # 2022-005 Title of Finding Reporting Contact Person Jewell Aguilar Anticipated Completion Date 06/30/2023 Corrective Action planned to be taken: The report to the U.S. Treasury was submitted late due to several circumstances, including this was the first report filed on a new federal funding portal that was not user friendly and the deadline was also very close to Primary election deadlines of the County Clerk's office, which filed the report. We will make every effort to ensure that future deadlines are met and expenditures and commitments are filed separately and as accurately as possible.
View Audit 29355
Wyoming County Commission
WV
Period of Performance Questioned Costs
Finding # 2022-004 Title of Finding Period of Performance Contact Person Jewell Aguilar Anticipated Completion Date 06/30/2023 Corrective Action planned to be taken: The Commissions requests to amend the statements to reflect that this premium pay was for work performed for the period of March...
Finding # 2022-004 Title of Finding Period of Performance Contact Person Jewell Aguilar Anticipated Completion Date 06/30/2023 Corrective Action planned to be taken: The Commissions requests to amend the statements to reflect that this premium pay was for work performed for the period of March 2021 through December 2021 instead of March 2020 through December 2020 as previously stated. The amount paid would have calculated the same as it was it same employees that worked in 2021 that had worked in 2020, therefore, the only change to the description would be the date of performance. In the future, regulations will more thoroughly reviewed for accuracy.
View Audit 29355 Questioned Costs: $1
Farrell-Bell Senior Housing Apartments, Inc. 073-Ee119
IN
Questioned Costs HUD Housing Programs
Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and RecommendationsFinding No. 2022-002 A. Comments on the Finding and Each Recommendat...
Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and RecommendationsFinding No. 2022-002 A. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management is aware withdrawals from reserve must have HUD approval. Withdrawal was required due to PRAC renewal being delayed. B. Action Taken or Planned on the Finding: Management will deposit the funds back into the replacement reserve when available.
View Audit 28946 Questioned Costs: $1
Farrell-Bell Senior Housing Apartments, Inc. 073-Ee119
IN
Questioned Costs
Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2022-001 A. Comments on the Finding and Each Recommenda...
Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2022-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding. Deposits were not made due to cash flow issues caused by the delayed PRAC renewal. B. Action Taken or Planned on the Finding: Management deposited the funds into the reserve subsequent to year end.
View Audit 28946
Finding 29167 (2022-003)
Significant Deficiency 2022
Municipality of San Sebastian
PR
Questioned Costs Reporting Significant Deficiency
Due t the changes of personnel the report were send late, but they hired new personnel to comply with the provisions and requirements fo the program. Also the Department of FInance will establish internal controls no prevent this to happenn again.
Due t the changes of personnel the report were send late, but they hired new personnel to comply with the provisions and requirements fo the program. Also the Department of FInance will establish internal controls no prevent this to happenn again.
View Audit 29891
Poughkeepsie City School District
NY
HUD Housing Programs Questioned Costs
Audit Finding 2022-003 Allowable Costs/Cost Principles - Support for salaries/wages Detailed Finding The District did not comply with the required standards of "support of salaries" for those employees who were charged to federal grants. Recommendation The District should require that co...
Audit Finding 2022-003 Allowable Costs/Cost Principles - Support for salaries/wages Detailed Finding The District did not comply with the required standards of "support of salaries" for those employees who were charged to federal grants. Recommendation The District should require that copies of these payroll certifications be forwarded to the District Treasurer on a timely basis. Responsible Party Treasurer, Special Projects Assistant and Assistant Superintendent for Business Date Implemented 03.01.23
View Audit 29354
Finding 29151 (2022-001)
Significant Deficiency 2022
Yolo County Housing
CA
Questioned Costs
Audit Finding Reference: 2022-001 - Eligibility; Housing Voucher Cluster. CAP: Beginning in early 2023, spread caseloads from three housing specialists to five to ensure greater focus on each file. Continue to perform a monthly quality control file review, on 10% of the recertifications processed du...
Audit Finding Reference: 2022-001 - Eligibility; Housing Voucher Cluster. CAP: Beginning in early 2023, spread caseloads from three housing specialists to five to ensure greater focus on each file. Continue to perform a monthly quality control file review, on 10% of the recertifications processed during the previous month. This file review will be performed in addition to the SEMAP quarterly quality control file review performed by the contracted consultant. As needed based on the results of the quality control reviews and other feedback, provide additional training for HCV staff on income calculations and more specific process training on the new Yardi software system to ensure greater accuracy.
View Audit 28971 Questioned Costs: $1
Finding 29150 (2022-101)
Significant Deficiency 2022
Mathiesen Memorial Health Clinic
CA
Questioned Costs Allowable Costs / Cost Principles
We agree with auditor's findings. We are reviewing the policies and procedures relating to the grant payroll allocation caluclations to ensure that the amounts recorded are accurate and consistent.
We agree with auditor's findings. We are reviewing the policies and procedures relating to the grant payroll allocation caluclations to ensure that the amounts recorded are accurate and consistent.
View Audit 28945 Questioned Costs: $1
Finding 29142 (2022-001)
Significant Deficiency 2022
Alex W. Thompson Housing Corporation 033-Ee018
PA
Questioned Costs HUD Housing Programs Material Weakness § 200.516
Management should implement procedures to ensure that deposits are made in a timely manner.
Management should implement procedures to ensure that deposits are made in a timely manner.
View Audit 29852 Questioned Costs: $1
Finding 29136 (2022-002)
Material Weakness 2022
Bloomfield School District
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328
Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be...
Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be verified with a sign-off by the Superintendent and compared to the supporting funds ledger. Anticipated Completion Date: FY23 SEFA
View Audit 29735
Finding 29104 (2022-003)
Significant Deficiency 2022
Abiding Peace Senior Housing Corporation
NJ
Questioned Costs HUD Housing Programs Significant Deficiency
Planned Corrective Actions: We will ask vendors to provide invoices in a timely manner; review invoices more carefully; inform Accounting Dept of vendor activity in December for which an invoice has not been received during the month of December.
Planned Corrective Actions: We will ask vendors to provide invoices in a timely manner; review invoices more carefully; inform Accounting Dept of vendor activity in December for which an invoice has not been received during the month of December.
View Audit 30255 Questioned Costs: $1
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