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Corrective Action Plans

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Finding 23091 (2022-001)
Material Weakness 2022
Primary Health Care, Inc.
IA
Procurement, Suspension & Debarment Questioned Costs
Management?s action plan to improve compliance includes a formal review of Primary Health Care?s procurement policies by Kelly Huntsman, Chief Executive Officer, in November 2022 to assure policies are consistent with Uniform Guidance. If revisions are necessary, Kelly will bring them to the Board ...
Management?s action plan to improve compliance includes a formal review of Primary Health Care?s procurement policies by Kelly Huntsman, Chief Executive Officer, in November 2022 to assure policies are consistent with Uniform Guidance. If revisions are necessary, Kelly will bring them to the Board of Directors for approval. Nathan Simpson, Chief Operating Officer has scheduled procurement training on Primary Health Care?s procurement policies for all leaders by December 2022. The training will educate all managers and above on Primary Health Care?s procurement policy and reinforce adherence to improve compliance.
View Audit 25865
American International College
MA
Questioned Costs
Corrective Action Plan: The College has implemented a disbursement schedule of disbursing federal funds including the Pell Grant and Direct Student Loans on Monday and Wednesday each week. Files are sent to COD to update them of these disbursement dates by Tuesday and Thursday of the week the funds ...
Corrective Action Plan: The College has implemented a disbursement schedule of disbursing federal funds including the Pell Grant and Direct Student Loans on Monday and Wednesday each week. Files are sent to COD to update them of these disbursement dates by Tuesday and Thursday of the week the funds are disbursed. The College implemented this revised schedule in October of 2021. Timeline for Implementation of Corrective Action Plan: Implemented in October 2021 Contact Person Richard O?Connor Director of Financial Aid
View Audit 18762
Finding 23054 (2022-003)
Material Weakness 2022
Texas City Independent School District
TX
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, dir...
2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, director of finance, and assistant superintendent of business and operations, and superintendent at a minimum. All approving staff have attended federal programs training including ESSER training. Since the questioned costs went through the established approval procedures, all staff with responsibility of approving grant purchases will attend additional training on allowable costs including a refresher training each semester beginning with the Spring 2023 semester. Training should be continuous and ongoing since question-and-answer documents are constantly updated and changed. To address the specific finding in the audit, the director of finance will establish pre-paid accounts in the general fund that will be used to record subscriptions and contracts that extend beyond the current fiscal year. At the end of the fiscal year, the director of finance will move expenditures associated with the fiscal year to the grant through a journal entry. In addition, the pre-paid account will be reconciled with the balance of each subscription identified in the reconciliation. The list of pre-paid subscriptions and the journal entry will both be reviewed and approved by the assistant superintendent of business and operations as a part of newly established operating procedures. Estimated Completion Date: January 2023 Management Contact: Margaret Lee
View Audit 18283 Questioned Costs: $1
Manna University
NC
Questioned Costs Student Financial Aid Eligibility
Incorrect Pell Calculations Planned Corrective Action: The Organization awarded $1186 to the student in question on February 10, 2023. The Financial Aid Department will perform midterm audits to ensure that students are receiving the correct amount of Pell Grant. Person Responsible for Correctiv...
Incorrect Pell Calculations Planned Corrective Action: The Organization awarded $1186 to the student in question on February 10, 2023. The Financial Aid Department will perform midterm audits to ensure that students are receiving the correct amount of Pell Grant. Person Responsible for Corrective Action Plan: Cathy Lucas, Vice President of Administration Anticipated Date of Completion: February 10, 2023
View Audit 18257
Manna University
NC
Student Financial Aid Questioned Costs
Incorrect Return of Title IV Funds Calculation Planned Corrective Action: The Vice President of Administration had a meeting with the new supervisor over the department at Campus Ivy that processes R2T4s. The supervisor stated that there have been changes made to ensure that these mistakes will n...
Incorrect Return of Title IV Funds Calculation Planned Corrective Action: The Vice President of Administration had a meeting with the new supervisor over the department at Campus Ivy that processes R2T4s. The supervisor stated that there have been changes made to ensure that these mistakes will never happen again. The Vice President of Administration will review the R2T4s after Campus Ivy has completed the calculations to be sure that the representative used the correct amount of funds disbursed. The R2T4 that was incorrect has been corrected and the funds have been returned to the Department of Education. Person Responsible for Corrective Action Plan: Cathy Lucas, Vice President of Administration Anticipated Date of Completion: March 7, 2023
View Audit 18257
Finding 23049 (2022-003)
Significant Deficiency 2022
Manna University
NC
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Monthly Reconciliations of Pell Grant and Federal Direct Loans Planned Corrective Action: The Organization is now fully aware of the requirement to process student-by-student monthly reconciliations for both Pell Grant and Direct Loans disbursements. Procedures have been put into place to ensure ...
Monthly Reconciliations of Pell Grant and Federal Direct Loans Planned Corrective Action: The Organization is now fully aware of the requirement to process student-by-student monthly reconciliations for both Pell Grant and Direct Loans disbursements. Procedures have been put into place to ensure that the reconciliations are completed each month for each fiscal year. Person Responsible for Corrective Action Plan: Cathy Lucas, Vice President of Administration Anticipated Date of Completion: June 30, 2023
View Audit 18257
City of South Portland, Maine
ME
Questioned Costs Allowable Costs / Cost Principles
Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...
Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.
View Audit 25698
City of South Portland, Maine
ME
Questioned Costs Allowable Costs / Cost Principles
Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...
Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.
View Audit 25698
Finding 22998 (2022-001)
Significant Deficiency 2022
Central Texas Food Bank
TX
Questioned Costs Procurement, Suspension & Debarment
Planned Corrective Action: ? CTFB is transitioning to a centralized purchasing model, which will require purchase requests to go through the finance department for final approval whereas previously, purchase request approval could be obtained before reaching finance. Purchase requests will require ...
Planned Corrective Action: ? CTFB is transitioning to a centralized purchasing model, which will require purchase requests to go through the finance department for final approval whereas previously, purchase request approval could be obtained before reaching finance. Purchase requests will require approval from the appropriate level of management and will adhere to CTFB?s revised procurement policy, including competitive bidding, prior to final approval and submission. Through a centralized process, the acquisition of items will follow the competitive process, requiring approval from the Chief Financial Officer and/or Chief Executive Officer. All staff with appropriate authority will be trained on CTFB?s centralized purchasing process and procurement policy. o Due Date: Current transition in progress as of March 2023. ? CTFB has hired and is in the process of hiring new management over finance, logistics, and executive administration; management overseeing the questioned cost are no longer involved in the operations of the business. o Due Date: Current transition in progress as of March 2023. Name of Contact Person: Thomas Foster, Controller tfoster@centraltexasfoodbank.org 512-684-2102
View Audit 23141 Questioned Costs: $1
Neoga Cusd 3
IL
Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment
Corrective Action Plan Finding No.: 2022-_ 006__ Condition: The District's property records did not include all equipment purchased with federal funds and the records did not include serial numbers for all the equipment. Plan: The District should assign an employee in...
Corrective Action Plan Finding No.: 2022-_ 006__ Condition: The District's property records did not include all equipment purchased with federal funds and the records did not include serial numbers for all the equipment. Plan: The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure completeness and adequacy. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kevin Haarman Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.
View Audit 22831
Finding 22994 (2022-005)
Significant Deficiency 2022
Neoga Cusd 3
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Corrective Action Plan Finding No.: 2022-_ 005__ Condition: The District's expenditure reports were not reviewed by someone independent of the preparer and the District's June 30, 2022 expenditure reports included expenditures paid subsequent to June 30, 2022. ...
Corrective Action Plan Finding No.: 2022-_ 005__ Condition: The District's expenditure reports were not reviewed by someone independent of the preparer and the District's June 30, 2022 expenditure reports included expenditures paid subsequent to June 30, 2022. Plan: The District should assign an employee independent of the preparer to review the District's expenditure reports prior to submission to ensure that expenditures are only claimed for reimbursement subsequent to their payment. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kevin Haarman Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.
View Audit 22831 Questioned Costs: $1
Finding 22986 (2022-005)
Material Weakness 2022
Metro Technology Center
OK
Questioned Costs Material Weakness Reporting
Due to personnel changes, we do not access to the requested report. The finance team searched all files in their shared drive, and in any personal computer files to no avail. Moving forward, digital copies of reports will be kept in a shared drive accessible by multiple staff in the finance depart...
Due to personnel changes, we do not access to the requested report. The finance team searched all files in their shared drive, and in any personal computer files to no avail. Moving forward, digital copies of reports will be kept in a shared drive accessible by multiple staff in the finance department.
View Audit 18559
Finding 22980 (2022-001)
Significant Deficiency 2022
Winter Grove, Inc.
CT
HUD Housing Programs Questioned Costs Reporting
CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Winter Grove, Inc. HUD Project No.: 017-EE118 Audit Firm: Cohn Reznick Period covered by the audit: 12/31/2022 Corrective Action Plan prepared by: Name: Arlene Lawrence Position: Chief Financial Officer Telephone Number: 203-562-4514 Signature:_____...
CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Winter Grove, Inc. HUD Project No.: 017-EE118 Audit Firm: Cohn Reznick Period covered by the audit: 12/31/2022 Corrective Action Plan prepared by: Name: Arlene Lawrence Position: Chief Financial Officer Telephone Number: 203-562-4514 Signature:___________________________________ The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The bank erroneously refunded dormant account balances Winter Grove was holding as security deposits for tenants. This resulted in the security deposit account to be underfunded as of December 31, 2022. b. Action(s) Taken or Planned on the Finding We are working with the bank and are in the process of closing out all individual sub-accounts to hold all the funds under Winter Grove?s name. We have identified the tenants that received refunds and are working with them to replenish those funds. The account will be funded appropriately in 2023.
View Audit 18813
Finding 22979 (2022-004)
Material Weakness 2022
Cass County
IN
Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Auditor and Commissioner will work together to ensure Project and Expe...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Auditor and Commissioner will work together to ensure Project and Expenditure Amounts are properly reported to the Department of Treasury. The corrective plan of action will include the guidance of financial advisors to ensure reporting to be complete and accurate. Anticipated Completion Date: Corrective action plan will start immediately.
View Audit 23016
Finding 22974 (2022-001)
Material Weakness 2022
Isaac Elementary School District No. 5
AZ
Questioned Costs Procurement, Suspension & Debarment Cash Management
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Education Stabilization Fund 84.425D 84.425U Emergency Connectivity Fund 32.009 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Complet...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Education Stabilization Fund 84.425D 84.425U Emergency Connectivity Fund 32.009 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The expenditures were eligible to be moved to the ECF for reimbursement. They originally occurred in the District Additional Assistance Fund. The journal entry was not posted until the audit due to a misunderstanding by the Chief Financial Officer. In the future, the District will ensure complete understanding of the requirements of all federal funding received.
View Audit 23146
Finding 22903 (2022-002)
Material Weakness 2022
Essex Properties Urban Renewal Associates
NJ
Questioned Costs
See Corrective Action Plan for chart/table.
See Corrective Action Plan for chart/table.
View Audit 19927
Finding 22902 (2022-001)
Material Weakness 2022
Essex Properties Urban Renewal Associates
NJ
Questioned Costs
See Corrective Action Plan for chart/table.
See Corrective Action Plan for chart/table.
View Audit 19927
Northern Counties Health Care, Inc.
VT
Questioned Costs Allowable Costs / Cost Principles Reporting
Finding Number: 2022-001 Condition Found: For the Period 1 PRF Reporting Portal submission filed in September 2021, the Organization selected Option 2 to report the lost revenues. However, as a entity with a March 31 fiscal year end, the Organization's fiscal year 2020 and 2021 board approved budge...
Finding Number: 2022-001 Condition Found: For the Period 1 PRF Reporting Portal submission filed in September 2021, the Organization selected Option 2 to report the lost revenues. However, as a entity with a March 31 fiscal year end, the Organization's fiscal year 2020 and 2021 board approved budgets, which were approved prior to March 27, 2020, did not cover the second quarter in 2021 (April 1, 2021 to June 30, 2021) which was part of the required reporting. As a result, the Organization should have selected Option 3 to report lost revenues. This was determined to be a clerical error in reporting the methodology used to report lost revenue for Period 1. Individual(s) Responsible for Corrective Action: Angela Neil, CFO Corrective Action Planned: HRSA confirmed the filings are cumulative and any adjustments required to be made to the reporting will be incorporated when the Phase 4 and ARP Rural Distribution are reported on in 2023. We will review the most recent FAQs and reporting guidance available prior to filing. Anticipated Completion Date: January, 2023
View Audit 22445
Finding 22839 (2022-002)
Material Weakness 2022
City of Eau Claire
WI
Questioned Costs Procurement, Suspension & Debarment
Recommendation: The City should follow their established procurement policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will review and modify their policies and procedures that are followed ...
Recommendation: The City should follow their established procurement policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will review and modify their policies and procedures that are followed when entering into procurement transactions and ensure that it maintains adequate documentation. Name of contact person responsible for corrective action: Kitzie Winters, Director of Finance. Planned completion date for corrective plan: December 31, 2023.
View Audit 22905 Questioned Costs: $1
Holy Rosary Senior Residence Inc.
NJ
Questioned Costs
See Corrective Action Plan for chart/table.
See Corrective Action Plan for chart/table.
View Audit 22886
The University of Toledo
OH
Questioned Costs Student Financial Aid Reporting
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend the University add a procedure to help detect any data entry errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in respon...
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend the University add a procedure to help detect any data entry errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Student Financial Aid investigated the issue and developed a solution. The University updated its policies and procedures and implemented the necessary training to ensure data entry errors are detected and corrected. Name of the contact person responsible for corrective action: Dave Meredith, Vice President for Enrollment Management Planned completion date for corrective action plan: September 30, 2022 If the U.S. Department of Education has questions regarding this plan, please call Dave Meredith, Vice President for Enrollment Management at 419-530-5704.
View Audit 24998
Finding 22780 (2022-002)
Material Weakness 2022
Immune Deficiency Foundation
MD
Subrecipient Monitoring Questioned Costs Material Weakness
In the final No Cost Extension for this award, the reporting of the subrecipient was missed in error by IDF. Once this was realized, the CFO immediately reported this in the FSRS portal. In the previous years of funding to this sub recipient, the FSRS reports were filed in a timely manner. This sub ...
In the final No Cost Extension for this award, the reporting of the subrecipient was missed in error by IDF. Once this was realized, the CFO immediately reported this in the FSRS portal. In the previous years of funding to this sub recipient, the FSRS reports were filed in a timely manner. This sub recipient was also named and approved in the original budget with the Department of Health and Human Services, Health Resources and Services Administration. Going forward, this report is now one of several items on a newly created checklist that is an addendum to our Financial Policies and Procedures Manual. This task will be completed by the Accounting Manager. The CFO will check the portal before the next deadline to ensure this is completed and is accurate. The proof of this will also be shared with the Project Manager on any federal grant.
View Audit 22421
Finding 22779 (2022-007)
Material Weakness 2022
The Housing Authority of East Baton Rouge Parish
LA
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303
Allowable Activities and Costs - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority reviews the established internal control procedures over charging expenses to programs and ensure the policies are followed for all expenses charged to the program. Add...
Allowable Activities and Costs - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority reviews the established internal control procedures over charging expenses to programs and ensure the policies are followed for all expenses charged to the program. Additionally, we recommend that the Authority reviews the payroll procedures to ensure all timesheets are approved prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Dept lost 3 key positions. New CFO in place now for two weeks and will implement allocation for all expenses and procedure to oversee that all transactions are recorded properly and have sufficient backup. Will work with HR and Payroll Staff Accountant to implement required authorization before processing. Name(s) of the contact person(s) responsible for corrective action: Shannon Sterling, CFO Planned completion date for corrective action plan: September 30, 2023
View Audit 22393 Questioned Costs: $1
Finding 22778 (2022-006)
Material Weakness 2022
The Housing Authority of East Baton Rouge Parish
LA
Questioned Costs HUD Housing Programs Material Weakness
Special Tests ? Reasonable Rent Changes - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority reviews its procedures to ensure controls over the reasonable rent process. Explanation of disagreement with audit finding: There is no disagreement with ...
Special Tests ? Reasonable Rent Changes - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority reviews its procedures to ensure controls over the reasonable rent process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We revised our procedures in 2023 so that decision letters are sent to the landlord and tenant timely. Name(s) of the contact person(s) responsible for corrective action: Janie Anderson, VP Housing Voucher Cluster Planned completion date for corrective action plan: September 30, 2023
View Audit 22393
Finding 22777 (2022-005)
Significant Deficiency 2022
The Housing Authority of East Baton Rouge Parish
LA
HUD Housing Programs Questioned Costs Reporting
Reporting ? PIC - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority reviews their standard procedures to ensure the proper forms are submitted to the PIC system. Explanation of disagreement with audit finding: There is no disagreement with the au...
Reporting ? PIC - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority reviews their standard procedures to ensure the proper forms are submitted to the PIC system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff reviews and corrects PIC errors as needed. Some of the issues are related to current software limitations. The Housing Authority is in the process of converting to Yardi Software Solutions which will help ensure timely submission of all action types. Name(s) of the contact person(s) responsible for corrective action: Janie Anderson, VP Housing Voucher Cluster Planned completion date for corrective action plan: September 30, 2023
View Audit 22393
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