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Corrective Action Plans

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Finding 25329 (2022-001)
Material Weakness 2022
Little Priest Tribal College
NE
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326
2022-001 - The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs. Mark Vasina Director of Finance 402-878-3341 June 30, 2023
2022-001 - The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs. Mark Vasina Director of Finance 402-878-3341 June 30, 2023
View Audit 21532
Finding 25273 (2022-001)
Material Weakness 2022
West Hills Community College District
CA
Questioned Costs Special Tests & Provisions Student Financial Aid
Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will continue to establish policies and procedures including instructions on completing R2T4 calculations, timelines, and trainings to ensure that the determination date for students that unoffici...
Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will continue to establish policies and procedures including instructions on completing R2T4 calculations, timelines, and trainings to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
View Audit 24572 Questioned Costs: $1
Barrier Free Living Holding, Inc.
NY
Questioned Costs Eligibility
Finding 2022-002 - Management will continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible.
Finding 2022-002 - Management will continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible.
View Audit 22152
William Jessup University
CA
Questioned Costs Reporting § 200.329
Higher Education Stabilization Fund Reporting Planned Corrective Action: We uploaded the quarterly report for the use of the ARP student portion on the institution?s website late in August 2022. Now that both the student portion and the institution portion are required to be reported on one quarter...
Higher Education Stabilization Fund Reporting Planned Corrective Action: We uploaded the quarterly report for the use of the ARP student portion on the institution?s website late in August 2022. Now that both the student portion and the institution portion are required to be reported on one quarterly report provided by the Department, we will make sure the report is filed on time and concurrently post it on the institution?s website. Person Responsible for Corrective Action Plan: Diane Ahn, VP for Finance and CFO Anticipated Date of Completion: Completed
View Audit 21005
Finding 25266 (2022-001)
Material Weakness 2022
William Jessup University
CA
Student Financial Aid Questioned Costs Material Weakness
Return of Title IV Calculations Planned Corrective Action: We worked with staff to better understand whether the delayed and incorrect R2T4 calculations were a result of knowledge or process deficiencies. After speaking with staff, we determined that both areas are an issue. To address these deficie...
Return of Title IV Calculations Planned Corrective Action: We worked with staff to better understand whether the delayed and incorrect R2T4 calculations were a result of knowledge or process deficiencies. After speaking with staff, we determined that both areas are an issue. To address these deficiencies, we are employing the following measures: 1) We have engaged a consultant for group training on R2T4?s. This consultant will also help with process review, to help us understand any areas of weakness. 2) We will have staff re-review the FSA training modules on R2T4?s. 3) We have upgraded to a new financial aid management system. This system allows for automated/semi-automated R2T4 processing, which will help ensure that R2T4?s are completed accurately and in a timely manner. Person Responsible for Corrective Action Plan: Alison Hayes, Assistant Director of Financial Aid Anticipated Date of Completion: N/A- ongoing training and process review.
View Audit 21005 Questioned Costs: $1
Finding 25255 (2022-002)
Material Weakness 2022
Dearborn Heights School District #7
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding: 2022-002 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected f...
Finding: 2022-002 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Maria Gistinger, Interim Business Manager Anticipated Completion Date: June 30, 2023
View Audit 22455 Questioned Costs: $1
East China School District
MI
Questioned Costs Subrecipient Monitoring Cash Management
Planned Corrective Action: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned. Anticipated completion date: June 2023. Res...
Planned Corrective Action: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned. Anticipated completion date: June 2023. Responsible contact person: Angela Gleason, Finance Director.
View Audit 25507
Finding 25187 (2022-003)
Significant Deficiency 2022
School District of Mishicot
WI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs
Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information.
Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information.
View Audit 22062
Finding 25145 (2022-003)
Significant Deficiency 2022
Rivier University
NH
Questioned Costs Procurement, Suspension & Debarment
Finding 2022-003 Corrective Action Plan The Controller will review and revise current processes to ensure documented review of vendors and employees against SAM prior to expending against federal awards. Updated procedures will be documented and Controller?s Office staff will be trained on the new ...
Finding 2022-003 Corrective Action Plan The Controller will review and revise current processes to ensure documented review of vendors and employees against SAM prior to expending against federal awards. Updated procedures will be documented and Controller?s Office staff will be trained on the new procedures. Responsible Party: Steven Perrotta Vice President for Finance and Administration Phone: (603) 897-8215 Anticipated Completion Date: February 28, 2023
View Audit 24179
Finding 25142 (2022-004)
Significant Deficiency 2022
Rivier University
NH
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-004 Corrective Action Plan The Director of Financial Aid will review and revise current processes to ensure disbursement notification letters are sent to students within 7 days. Updated procedures will be documented and financial aid staff will be trained on the requirement and new pro...
Finding 2022-004 Corrective Action Plan The Director of Financial Aid will review and revise current processes to ensure disbursement notification letters are sent to students within 7 days. Updated procedures will be documented and financial aid staff will be trained on the requirement and new procedures. Responsible Party: Steven Perrotta Vice President for Finance and Administration Phone: (603) 897-8215 Anticipated Completion Date: December 31, 2022
View Audit 24179
Community Action Resource & Development, Inc.
OK
Questioned Costs Eligibility
September 14, 2023 Corrective Action Notice Community Action Resource & Development, Inc. FISCAL YEAR END DATE: 12/31/22 The audit citation of a staff incident wherein net rather than gross income was utilized is most regrettable and an obvious error. Appropriately, the staff person was notified and...
September 14, 2023 Corrective Action Notice Community Action Resource & Development, Inc. FISCAL YEAR END DATE: 12/31/22 The audit citation of a staff incident wherein net rather than gross income was utilized is most regrettable and an obvious error. Appropriately, the staff person was notified and the error was corrected. Retraining and relevant corrective action was taken. All persons who figure income eligibility received training and notifications regarding this failure to follow instructions. I and my staff feel certain that no further incidences of this outcome will happen in the future. Measures have also been placed on persons reviewing files and entering data for reporting purposes will double check the income eligibility to ensure correctness. Please know that our good intentions and continued efforts to accomplish clean and reliable audits is paramount.
View Audit 22624 Questioned Costs: $1
Finding 25132 (2022-002)
Significant Deficiency 2022
Overlake Hospital Medical Center
WA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.403
ALN No. 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters); Award Number: 033-UECF5-00; Award Year: January 1, 2020 to July 1, 2022; Pass-Through Entity: State of Washington Military Department Emergency Medicine Division; Award Number: D20-368 Finding: Activities Allow...
ALN No. 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters); Award Number: 033-UECF5-00; Award Year: January 1, 2020 to July 1, 2022; Pass-Through Entity: State of Washington Military Department Emergency Medicine Division; Award Number: D20-368 Finding: Activities Allowed or Unallowed ? The controls were not sufficient to ensure that purchase orders issued for capital purchases were fully fulfilled and paid prior to submission for program reimbursement. Status: Corrective action in progress. Corrective Action: Internal controls will be strengthened in future periods to ensure that costs are incurred prior to submission for program reimbursement. Instead of tracking purchase orders issued we will utilize general ledger details ensuring only purchase orders with receipts and subsequent invoices are included in reimbursement requests. The accounting team will pull invoice and payment support which will be reviewed by the Director of Finance prior to submission to ensure all expenditures have been paid prior to submitting a request for reimbursement. Person(s) Responsible for Implementing: Jenna Bevilacqua, Director of Finance and Lindsey Soboloski, Controller Implementation Date: March 20, 2023
View Audit 23649 Questioned Costs: $1
Finding 25131 (2022-001)
Significant Deficiency 2022
Overlake Hospital Medical Center
WA
Questioned Costs Cash Management Eligibility
ALN No. 93.498, Provider Relief Fund; Award Year: Periods 2 and 3: July 1, 2020 to June 30, 2021 Finding: Activities Allowed or Unallowed ? The controls were not sufficient to ensure that depreciation expense for capital purchases were excluded when the capital expense was also submitted for progra...
ALN No. 93.498, Provider Relief Fund; Award Year: Periods 2 and 3: July 1, 2020 to June 30, 2021 Finding: Activities Allowed or Unallowed ? The controls were not sufficient to ensure that depreciation expense for capital purchases were excluded when the capital expense was also submitted for program reimbursement. Status: Corrective action in progress. Corrective Action: Internal controls will be strengthened in future periods to ensure that ledger details are appropriately filtered to exclude depreciation expense for costs already considered during the review of capital expenditures. The Director of Finance will review ledger details prior to submission to ensure only appropriate ledger accounts are included in requests for reimbursement. Person(s) Responsible for Implementing: Jenna Bevilacqua, Director of Finance and Lindsey Soboloski, Controller Implementation Date: March 20, 2023
View Audit 23649 Questioned Costs: $1
Finding 25079 (2022-005)
Material Weakness 2022
Independent School District 2164
MN
Allowable Costs / Cost Principles Questioned Costs Material Weakness
Finding 2022-005 Activities Allowed or Unallowed ? Education Stabilization Fund Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under the Education Stabilization Fund. Responsible Individuals: Sha...
Finding 2022-005 Activities Allowed or Unallowed ? Education Stabilization Fund Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under the Education Stabilization Fund. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Education Stabilization Fund to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2023
View Audit 23716
Finding 25075 (2022-004)
Material Weakness 2022
Independent School District 2164
MN
Allowable Costs / Cost Principles Questioned Costs Material Weakness
Finding 2022-004 Activities Allowed or Unallowed ? Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under federal programs in the Child Nutrition Cluster. Responsible Indivi...
Finding 2022-004 Activities Allowed or Unallowed ? Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under federal programs in the Child Nutrition Cluster. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Child Nutrition Cluster to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2023
View Audit 23716
Finding 25013 (2022-001)
Significant Deficiency 2022
Center for the Advancement of Science in Pace
FL
Equipment & Real Property Management Questioned Costs Matching / Level of Effort / Earmarking § 200.303
2022-001 Report Review Corrective action: Reports should be subject to review by someone other than the preparer prior to submission to the grantor. Management Response: Management will ensure that the annual inventory report be reviewed by the Budget Manager for accuracy and completeness prior...
2022-001 Report Review Corrective action: Reports should be subject to review by someone other than the preparer prior to submission to the grantor. Management Response: Management will ensure that the annual inventory report be reviewed by the Budget Manager for accuracy and completeness prior to submission to NASA. Responsible Party: Jonathan Bobbitt, CPA, Finance Manager Date Expected to be Corrected: October 15, 2023
View Audit 26147
Finding 25008 (2022-004)
Material Weakness 2022
Tri Valley Health System
NE
Questioned Costs Material Weakness Reporting § 200.303
Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Complian...
Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: Tri Valley Health System did not have an internal control process in place to ensure review and approval of the period 1 HHS report was documented by a separate individual outside of the preparer. Tri Valley Health System selected option ii to calculate lost revenue and should have selected option iii in the absence of an approved budget for the entire reporting period that was approved prior to March 27, 2020. In addition, the internal statements net patient revenue differed from the net patient revenue in the audited financial statement due to certain cost centers being classified differently. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement procedures to enhance internal control policies to ensure all lost revenue calculations are reviewed and approved to ensure we are electing the appropriate methodology in accordance with program requirements for all future federal awards. Anticipated Completion Date: 02/28/2023
View Audit 23714
Finding 25007 (2022-001)
Material Weakness 2022
The Utilities Board of the City of Opp
AL
Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.302 § 200.305 § 200.319 § 200.320 § 200.430
Item 2022-001 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish ...
Item 2022-001 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits We recommend that the Board implement the required written policies and procedures. Action Taken: The Board?s management, namely Stacey Parker, CFO and General Manager, acknowledges the finding and will implement the necessary written policies to comply with the UG. Management anticipates completion by September 30, 2023. Audit finding 2022-001 relates to prior year 2021-001 finding. Updated reference number to current audit year 2022.
View Audit 21652
Finding 25001 (2022-001)
Material Weakness 2022
Volunteers of America Colorado Branch
CO
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.502 § 200.510
Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of fe...
Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of federal awards. The amounts excluded for the prior two years are as follows: Assistance listing number 10.558 - Child and Adult Care Food Program - CCAP Classroom: See Corrective Action Plan for chart/table. Assistance listing number 14.267 - Transitional Living Program: See Corrective Action Plan for chart/table. Planned Corrective Action: During the year, the Organization created and hired for a new position, Director of Financial Analysis and Internal Controls/Contracts to provide additional oversight over the Schedule of Expenditures of Federal Awards. Contact person responsible for corrective action: Jonathan Resnick, Senior Director and Controller, Accounting and Finance Anticipated Completion Date: Fully corrected as of September 30, 2022
View Audit 20650
Gibb Bainbridge Village, Inc.
FL
Reporting Questioned Costs
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $7,624. Management will ensure ...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $7,624. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: June 30, 2022
View Audit 21441
Finding 24966 (2022-001)
Significant Deficiency 2022
Town of Dudley, Massachusetts
MA
Questioned Costs Subrecipient Monitoring Reporting
Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator C...
Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator Corrective Action Planned: The corrective action will be to report the additional expenditure that occurred prior to Town declaring a revenue loss at the time of the next reporting cycle. Anticipated Completion Date: April 30, 2023
View Audit 25228
Finding 24961 (2022-004)
Significant Deficiency 2022
Marian University, Inc.
WI
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329
2022-004: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425F, 84.425M Recommendation: We recommend the University review its policies and procedures for the filing of the HEERF to ensure that there is sufficient time in the process to meet the due date in accordance with the st...
2022-004: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425F, 84.425M Recommendation: We recommend the University review its policies and procedures for the filing of the HEERF to ensure that there is sufficient time in the process to meet the due date in accordance with the stated criteria. The evidence of submission should include the original supporting documentation for the information published. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has scheduled data gathering and reconciling processes to ensure timely 2023 filing. Name(s) of the contact person(s) responsible for corrective action: Michael Moos Planned completion date for corrective action plan: 06/30/2023
View Audit 25226
Finding 24953 (2022-007)
Significant Deficiency 2022
Marian University, Inc.
WI
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
2022-007: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend that the University review its processes and procedures related to determining the grade level of the student for determining the Subsidized Direct Loans and Unsubsidized Direct Loan amounts. Explana...
2022-007: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend that the University review its processes and procedures related to determining the grade level of the student for determining the Subsidized Direct Loans and Unsubsidized Direct Loan amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of the population of student class level for the fiscal years 2021-2022 and for the year 2022-23. The errors identified resulted from a data report writing issue that has since been corrected. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 05/01/2023
View Audit 25226
Finding 24952 (2022-006)
Material Weakness 2022
Marian University, Inc.
WI
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-006: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University review its policies and procedures and make updates to them to mitigate the risk that the notifications will not be sent in accordance with...
2022-006: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University review its policies and procedures and make updates to them to mitigate the risk that the notifications will not be sent in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University implemented enhanced training to ensure timely notification. In addition, the University verified timely notification for the balance of the population for 2021-22 and 2022-23. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 03/27/2023
View Audit 25226
Finding 24951 (2022-005)
Significant Deficiency 2022
Marian University, Inc.
WI
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
2022-005: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the University update its awarding process for Direct Subsidized Loans. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...
2022-005: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the University update its awarding process for Direct Subsidized Loans. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University policy is to include all scholarships in determining need-based aid. Further, policy is in place to ensure the Financial Aid Office is informed of all scholarships received. The University will enhance training to ensure the proper allocation of need-based aid with specific focus on required revisions of aid due to late receipt/notification of scholarships. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 06/30/2023
View Audit 25226 Questioned Costs: $1
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