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Corrective Action Plans

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Finding 561708 (2024-001)
Material Weakness 2024
Global Community Charter School
NY
School Nutrition Programs Cash Management Material Weakness
Global Community Charter School recognizes the management deficiencies cited by MMB+CO as finding 2024-001 in the FY2024 Audited Financial Statements. The following procedures have been implemented to mitigate and/or eliminate further process deficiencies. ● Beginning in August 2024, all participati...
Global Community Charter School recognizes the management deficiencies cited by MMB+CO as finding 2024-001 in the FY2024 Audited Financial Statements. The following procedures have been implemented to mitigate and/or eliminate further process deficiencies. ● Beginning in August 2024, all participating operations staff were retrained and given clarity on the importance of accurate and timely count management. ● At the elementary and middle school, one operations person has been designated as responsible for the monthly count. This individual coordinates all personnel involved in the process and is further responsible for ensuring coverage and accuracy when personnel are shifted around or absent. ● This designated individual also meets with the food preparer weekly to check the provider’s meal count against the school's. ● The designated individual also annotates the weekly/monthly count on a digital worksheet that compares the food providers' count against the schools. ● The Director of Finance audits the worksheet monthly for “reasonability”, accuracy, and consistency. ● Post-audit, the CFO does a final review. If anything anomalous or inconsistent is found, the team will meet to confirm if the changes reflect actual student utilization. If no changes are required, the CFO takes the monthly data and uploads it to the template provided by the NSLP consultant who submits the voucher. In addition to the process outlined above, an ongoing review of student utilization is being conducted to reduce the waste and cost to the school created when too many meals are produced and students do not consume them. This process should allow meals produced to mirror consumption going forward. We implemented this process in mid-August and expect positive realignment and consistency from November 2024 onward.
View Audit 357332
Finding 561685 (2024-003)
Material Weakness 2024
Wilsona School District
CA
Subrecipient Monitoring Material Weakness Reporting
Corrective Action Plan and Views of Responsible Officials There was confusion as to what the data point should be used in regarding reporting FTE count within this federal reporting module by past District staff. Clarity has been provided a strategy has been created and professional development has ...
Corrective Action Plan and Views of Responsible Officials There was confusion as to what the data point should be used in regarding reporting FTE count within this federal reporting module by past District staff. Clarity has been provided a strategy has been created and professional development has been provided. The annual reporting period is currently now open and correct FTE counts will be corrected for all reporting years.
View Audit 357316
Aurora Charter School
MN
Reporting § 200.512
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited Schedule of Expenditures of Federal Awards (SEFA) an...
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The School’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School’s audited annual SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the 9-month deadline pending sufficient audit evidence. School management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The School’s Executive Director, Matthew Cisewski. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.
View Audit 357302
Finding 561665 (2024-002)
Significant Deficiency 2024
Adams County, Illinois
IL
Reporting § 200.328
The County’s management will seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. Management anticipates the completion of this item by November 30, 2025.
The County’s management will seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. Management anticipates the completion of this item by November 30, 2025.
View Audit 357297
Finding 561638 (2024-002)
Significant Deficiency 2024
Lewis & Clark Community College District 536
IL
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN: Staff transitions in Financial Aid and the Enrollment Center at the onset of the Fall 2023 term contributed to the later-than-usual submission/certification of First of Term enrollment reporting. Financial Aid and the Enrollment Center experienced staff shortages with resign...
CORRECTIVE ACTION PLAN: Staff transitions in Financial Aid and the Enrollment Center at the onset of the Fall 2023 term contributed to the later-than-usual submission/certification of First of Term enrollment reporting. Financial Aid and the Enrollment Center experienced staff shortages with resignations and leave. The initial fall enrollment (First of Term) was certified by the Institution and submitted to the National Student Clearinghouse (NSC) on October 18, 2024 within 60 days of the start of the term on August 21, 2023, but the National Student Loan Data Systems (NSLDS) did not receive the submission within the 60-day requirement. Although we anticipate this to be a one-time incident, to prevent any recurrence and ensure enrollment changes are reported to NSLDS within 60 days, Financial Aid provided additional staff training in the Enrollment Submission process, and Early Registration enrollment submissions will be submitted within the first week of classes with the First of Term enrollment submission sent during the third week of classes. Financial Aid also updated the Institution’s NSLDS profile to ensure that records submitted for NSLDS Transfer Monitoring and Financial Aid History are added to the Enrollment Roster submitted to NSC. Financial Aid and the Registrar established an updated policy to ensure that Financial Aid is informed of students who graduate after the graduation process runs each term. After that, the Registrar will report late graduations to the National Student Loan Data System (NSLDS) via the National Student Clearinghouse (NSC). Financial Aid updated the student in question’s graduation status in NSLDS. Person(s) Responsible: Angela Weaver Timing for Implementation: Immediate
View Audit 357265
Finding 561624 (2024-001)
Material Weakness 2024
Central Kitsap School District No. 401
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Scott McDaniel, Executive Director of Business and Operations or Lara Christopherson, As...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Scott McDaniel, Executive Director of Business and Operations or Lara Christopherson, Assistant Director of Business and Payroll P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: 1. Student Supports Office Manager will ensure each staff member requiring time and effort certification is provided with the correct time and effort forms for semiannual or monthly certifications. 2. Student Supports Office Manager tracks time and effort certifications monthly on a spreadsheet; checking for completion, verifying the correct form was used, correctly dated by all parties, and returned within 30 days following the end of the reporting period. The Departmental Administrator will be notified if an employee has not returned a time and effort certification so they can follow-up and address the deficiency. 3. Student Supports Office Manager will review completed time and effort certifications on a monthly basis with the departmental administrator. 4. Student Supports will develop a time and effort training regarding procedures and the importance of completing time and effort certifications. This will ensure all required staff members understand what they need to report and why we need it completed. Time and effort training and detailed instructions will be provided at the beginning of each school year. Anticipated date to complete the corrective action: 09/30/2025
View Audit 357231
Finding 561617 (2024-001)
Material Weakness 2024
Kalama School District
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kalama School District September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Reg...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kalama School District September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District’s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: James Capen, Director of Business Services 548 China Garden Rd. Kalama, WA 98625 360-673-5282 Corrective action the auditee plans to take in response to the finding: The Kalama School District has collected all time and effort documentation for the 2024-2025 fiscal year and will continue to review grant requirements and collect time and effort as required. Anticipated date to complete the corrective action: 12/31/2024
View Audit 357230
Universal Academy Charter School
MN
Reporting § 200.512
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) a...
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the nine-month reporting period. The completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the 9 month deadline pending sufficient audit evidence. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The Academy’s Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.
View Audit 357218
Finding 561597 (2024-005)
Significant Deficiency 2024
Universal Academy Charter School
MN
Internal Control / Segregation of Duties Cash Management Reporting § 200.328
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – TITLE i GRANTS TO LOCAL EDUCATION AGENCIES FUNDS (FEDERAL ALN 84.010) 2024-005 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements Finding Summa...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – TITLE i GRANTS TO LOCAL EDUCATION AGENCIES FUNDS (FEDERAL ALN 84.010) 2024-005 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements Finding Summary 2 CFR § 200.328 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program reporting, including reimbursement submission requirements applicable to Title I grants. During our audit, we noted the Academy did not have sufficient controls within its Title I federal program to ensure compliance with federal reporting requirements. Corrective Action Plan Actions Planned – The Academy is in the process of reviewing and updating its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to ensure that academy personnel are following the requirements of the Uniform Guidance related to reimbursement submission requirements. Official Responsible – The Academy's Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The School’s Executive Director, Farhiya Einte, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with reimbursement submission requirements.
View Audit 357218
Finding 561591 (2024-003)
Significant Deficiency 2024
Municipality of Aguas Buenas
PR
HUD Housing Programs Reporting Significant Deficiency
Reportable Condition: See Condition 2024-003 Recommendation: We recommend the Municipality to maintain adequate accounting records related to the federal funds in order to property prepare the financial statements accurately and in a timely manner Action Taken: The Finance Department staff is aw...
Reportable Condition: See Condition 2024-003 Recommendation: We recommend the Municipality to maintain adequate accounting records related to the federal funds in order to property prepare the financial statements accurately and in a timely manner Action Taken: The Finance Department staff is aware of the compliance requirement, and instructions were given to the accounting staff to maintain a due date control sheet to ascertain that the required reports were submitted within the due date.
View Audit 357217
Finding 561579 (2024-002)
Significant Deficiency 2024
Municipality of Aguas Buenas
PR
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512
Reportable Condition: See Condition 2024-002 Recommendation: We recommend the Municipality to maintain adequate records related to the non-fedeal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implemen...
Reportable Condition: See Condition 2024-002 Recommendation: We recommend the Municipality to maintain adequate records related to the non-fedeal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner. Action Taken: Management gave instructions to the Department staff to submit, in a timely manner, all required information to our external consultants and to our external auditors, to comply with the due date for the submission of the Single Audit Report.
View Audit 357217
Community Consolidated School District No. 62
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 357207
Finding 561574 (2024-001)
Material Weakness 2024
Wellpinit School District No. 49
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
The District acknowledges the finding regarding noncompliance with federal wage rate requirements under the Davis-Bacon Act for a federally funded construction project. At the time, the District was unaware of the $2,000 threshold triggering these requirements and did not include the necessary wage ...
The District acknowledges the finding regarding noncompliance with federal wage rate requirements under the Davis-Bacon Act for a federally funded construction project. At the time, the District was unaware of the $2,000 threshold triggering these requirements and did not include the necessary wage rate provisions in the contract or collect certified payroll reports. To address this, the District is: • Updating procurement and contracting procedures to include Davis-Bacon Act requirements • Providing staff training on federal wage rate compliance • Implementing procedures to ensure proper contract language and weekly certified payroll collection • Establishing monitoring processes to verify ongoing compliance These actions will strengthen internal controls and ensure adherence to all applicable federal requirements moving forward.
View Audit 357204
Senior Citizens Housing Development Corporation of South Boston, Inc.
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of South Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Driv...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of South Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that all initial and ongoing tenant eligibility documentation is obtained timely and maintained in tenant files as required by HUD. Action Taken: The Project has implemented additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO
View Audit 357175
Valley Economic Development Partners, Inc.
OH
Reporting Internal Control / Segregation of Duties § 200.512
Valley Partners agrees with the finding and will work to ensure controls are in place so that the Single Audit reporting package is filed timely going forward.
Valley Partners agrees with the finding and will work to ensure controls are in place so that the Single Audit reporting package is filed timely going forward.
View Audit 357171
Finding 561540 (2024-004)
Material Weakness 2024
Dunseith Public School District No. 1
ND
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
View Audit 357152
Finding 561527 (2024-006)
Material Weakness 2024
Dunseith Public School District No. 1
ND
Reporting Internal Control / Segregation of Duties Special Tests & Provisions
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
View Audit 357152
Finding 561526 (2024-003)
Material Weakness 2024
Dunseith Public School District No. 1
ND
Subrecipient Monitoring Reporting School Nutrition Programs
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
View Audit 357152
Cedar Tree Public Charter School
DC
Cash Management Reporting
Corrective Action: Contact Name of Responsible Person: Usha Jayanthi. The school staff involved were given training to keep proper record keeping procedures and submission of reimbursable meal counts. We have made the following employees responsible for keeping records stored for the next three (3)...
Corrective Action: Contact Name of Responsible Person: Usha Jayanthi. The school staff involved were given training to keep proper record keeping procedures and submission of reimbursable meal counts. We have made the following employees responsible for keeping records stored for the next three (3) years. a. Jim Kim-Food service manager-Keep track of the production records; b. Stephanie Foo-Aftercare Supervisor-Keep track of the actual snack count of riembursable snack count; c. Usha Jayanthi-CFO-verify the snack count and submits reimbursement reports. Proposed Completion Date-Correction action was completed on January 15, 2024.
View Audit 357139
Cedar Tree Public Charter School
DC
Cash Management Reporting
Corrective Action: Contact Name of Responsible Person: Usha Jayanthi. The school staff involved were given training to keep proper record keeping procedures and submission of reimbursable meal counts. We have made the following employees responsible for keeping records stored for the next three (3)...
Corrective Action: Contact Name of Responsible Person: Usha Jayanthi. The school staff involved were given training to keep proper record keeping procedures and submission of reimbursable meal counts. We have made the following employees responsible for keeping records stored for the next three (3) years. a. Jim Kim-Food service manager-Keep track of the production records; b. Stephanie Foo-Aftercare Supervisor-Keep track of the actual snack count of riembursable snack count; c. Usha Jayanthi-CFO-verify the snack count and submits reimbursement reports. Proposed Completion Date-Correction action was completed on January 15, 2024
View Audit 357139
Servicios De La Raza, INC
CO
Allowable Costs / Cost Principles Reporting
In January 2025, management contracted with experienced consultants to support timely reporting of federal grants in the future.
In January 2025, management contracted with experienced consultants to support timely reporting of federal grants in the future.
View Audit 357127
Finding 561513 (2024-001)
Significant Deficiency 2024
Seattle School District No. 1
WA
School Nutrition Programs Allowable Costs / Cost Principles Eligibility
In response to this finding, the Culinary Services department under the guidance of the Operations team in SPS has made the following adjustments and changes to business practices: 1. The PLE tool has been formally integrated into the annual budgeting process to ensure routine compliance with this ...
In response to this finding, the Culinary Services department under the guidance of the Operations team in SPS has made the following adjustments and changes to business practices: 1. The PLE tool has been formally integrated into the annual budgeting process to ensure routine compliance with this guidance and accurate financial planning. 2. If a price increase is deemed necessary, it will undergo a thorough review and approval through the SPS board governance process. This will include a landscape review of meal prices in other districts in the Puget Sound region as well as similarly scaled districts nationally. This structured approach guarantees alignment with strategic objectives while maintaining transparency and accountability. 3. As of May 2025, the Culinary Services department under the direction of the Operations department will be taking action on a price increase for school lunches beginning for the 2025-26 school year with annual reviews scheduled for subsequent years.
View Audit 357117
Finding 561504 (2024-003)
Material Weakness 2024
Bcluw Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to review our internal controls to obtain the maximum internal control possible under the circumstances.
The District will continue to review our internal controls to obtain the maximum internal control possible under the circumstances.
View Audit 357100
Finding 561503 (2024-003)
Material Weakness 2024
Village of Lisbon
LA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303
Corrective Action Planned: The accounting records for the federal award revenues and expenditures have been properly maintained for 2025. Person Responsible for Corrective Action: Alisha Middleton, Clerk. Anticipated Completion Date: December 31, 2025.
Corrective Action Planned: The accounting records for the federal award revenues and expenditures have been properly maintained for 2025. Person Responsible for Corrective Action: Alisha Middleton, Clerk. Anticipated Completion Date: December 31, 2025.
View Audit 357080
Finding 561499 (2024-003)
Significant Deficiency 2024
Pacific Housing Assistance Corporation
HI
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Action Taken: The Organization replaced the prior property management company on November 1, 2023, and has instructed the new property management company, Hawaii Affordable Properties, Inc., to establish a procedure to ensure that management approvals are documented for unbudgeted expenditures excee...
Action Taken: The Organization replaced the prior property management company on November 1, 2023, and has instructed the new property management company, Hawaii Affordable Properties, Inc., to establish a procedure to ensure that management approvals are documented for unbudgeted expenditures exceeding $2,000, and expenditures shall not exceed the sum of $5,000 in the aggregate per year, unless such expenditure is specifically authorized in writing by the Company. In addition, the Company has instructed Hawaii Affordable Properties, Inc. to review and monitor its internal control policies and procedures over cash disbursements to ensure the necessary internal approvals are documented before being expended.
View Audit 357071
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