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Corrective Action Plans

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Finding 518361 (2024-001)
Material Weakness 2024
Gordon-Rushville Public Schools
NE
Reporting Internal Control / Segregation of Duties
The District understands the inherent risks associated with lack of segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District Superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a...
The District understands the inherent risks associated with lack of segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District Superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The District has implemented procedures to limit the existence of, and mitigate risks associated with, nonsegregated accounting functions. The District has assessed the benefits and costs associated with additional requirements necessary to assure proper segregation of duties and has determined that cost would outweigh any benefits received.
View Audit 336743
Finding 518336 (2024-003)
Significant Deficiency 2024
Regional School Unit No. 10
ME
Reporting School Nutrition Programs Internal Control / Segregation of Duties
Management Response/Corrective Action Plan: The Administrative Assistant to the School Nutrition Director should be reviewing those claims monthly as well. The School Nutrition Director has begun showing the Business Manager claims and that process, and if this continues to be an issue, the Busines...
Management Response/Corrective Action Plan: The Administrative Assistant to the School Nutrition Director should be reviewing those claims monthly as well. The School Nutrition Director has begun showing the Business Manager claims and that process, and if this continues to be an issue, the Business Manager will also review these claims to ensure accuracy.
View Audit 336713
Finding 518247 (2024-003)
Significant Deficiency 2024
Casper Community College District
WY
Student Financial Aid Reporting Significant Deficiency § 200.208 § 200.339
2024-003: Student Financial Audit Cluster - Reporting (Significant Deficiency) Corrective Action: Controls have been implemented to retain the documentation used in preparing the FISAP. All documentation for all pieces of the FISAP are now being stored electronically in a shared drive as well as on...
2024-003: Student Financial Audit Cluster - Reporting (Significant Deficiency) Corrective Action: Controls have been implemented to retain the documentation used in preparing the FISAP. All documentation for all pieces of the FISAP are now being stored electronically in a shared drive as well as on paper to be held in the Director’s office. Anticipated Completion Date: 9/13/2024 Contact Person: Laurie Johnstone
View Audit 336582
Finding 518244 (2024-005)
Significant Deficiency 2024
Casper Community College District
WY
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.208 § 200.339
2024-005: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Upon investigation, we discovered that even though Casper College is reporting our enrollment to the National Student Clearinghouse (NSC) in a timely fashion, t...
2024-005: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Upon investigation, we discovered that even though Casper College is reporting our enrollment to the National Student Clearinghouse (NSC) in a timely fashion, those reports are not always being sent to the National Student Loan Data System (NSLDS) swiftly. We understand that NSC is a third-party servicer and ultimately, the institution is responsible for ensuring NSLDS is being updated properly. As a failsafe, Casper College has developed an internal audit procedure to manually update students in NSLDS to be in compliance with CFR 690.83. Anticipated Completion Date: 9/18/2024 Contact Person: Laurie Johnstone
View Audit 336582
Finding 518240 (2024-005)
Material Weakness 2024
Thompson School District R2-J
CO
Reporting Material Weakness
Condition: Throughout the year, there was no control in place to ensure required reports were filed timely and in accordance with the grant agreement. The School District does not currently have a control in place where a review of inputs of the SF-425 and SF-429 reports could result in inaccurate r...
Condition: Throughout the year, there was no control in place to ensure required reports were filed timely and in accordance with the grant agreement. The School District does not currently have a control in place where a review of inputs of the SF-425 and SF-429 reports could result in inaccurate reporting. Planned Corrective Action: This finding was due to the District having turnover among key personnel in the grants area, as well as non-adherence to policies and procedures related to grant records, grant accounting, and year-end close processes. The District has developed policies and procedures specific to the Head Start program and has implemented a grant calendar to ensure that reporting deadlines are not missed going forward. Contact person responsible for corrective action: Rusty Williams, Interim Chief Financial Officer Anticipated Completion Date: March 31, 2025
View Audit 336566
Finding 518236 (2024-001)
Significant Deficiency 2024
Washington County
NC
Eligibility Reporting
Finding: 2024-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-002 Inadequate Request for Information Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective ...
Finding: 2024-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-002 Inadequate Request for Information Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-003 Inaccurate Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Section II. Financial Statement Findings Section III. Federal Award Findings and Questioned Costs Staff will be re-trained on effective date of change, and how to verify those dates are correct in NC FAST before the continuation of case processing. Policy and procedures will be used to ensure staff are trained appropriately. The agency recently put in place a Lead Worker for Adult Medicaid who will second party cases. Second party reviews will continue to occur to ensure dates are correct in NC FAST. Trainings will be completed by December 31, 2024. The agency is adjusting to new rules exiting COVID protocols. Staff are to be re-trained on the application of resources, when to request additional information, where to scan additional information requested and the policies surrounding when to request those resources in regards to eligibility. The agency recently put in place a Lead Worker for Adult Medicaid who will second party cases. Second party reviews will continue to occur to ensure information is gathered timely when needed and entered in appropriate locations. Trainings will be completed by December 31, 2024.
View Audit 336555
Cift
OH
Subrecipient Monitoring Reporting Program Income
State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and ex...
State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and expenses to ensure the issue does not occur in the future
View Audit 336437
Finding 518127 (2024-002)
Significant Deficiency 2024
Cooperative Educational Service Agency No. 8
WI
Internal Control / Segregation of Duties Reporting Significant Deficiency
Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positi...
Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The Agency continues to identify and implement effective mitigating controls when possible. Current Agency procedures for journal entries include one position that is primarily responsible for preparation of journal entries and posting. The Agency is working on implementing procedures that involve program personnel assisting with preparation and/or review of journal entries. Name of responsible official: Nick Curran, Director of Business Operations Expected completion date: Ongoing, no formal expected completion date.
View Audit 336435
Finding 518109 (2024-005)
Material Weakness 2024
Washoe County
NV
Reporting Material Weakness
Internal controls will be created for reporting to the Department of Treasury for Capital expenditures to include written justification.
Internal controls will be created for reporting to the Department of Treasury for Capital expenditures to include written justification.
View Audit 336406
Finding 518106 (2024-007)
Material Weakness 2024
Washoe County
NV
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.
Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.
View Audit 336406
Finding 518090 (2024-004)
Material Weakness 2024
Washoe County
NV
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Establish a procedure to track and monitor the single audits (if required) of the subrecipients of grants issued through Washoe County.
Establish a procedure to track and monitor the single audits (if required) of the subrecipients of grants issued through Washoe County.
View Audit 336406
Finding 518087 (2024-006)
Significant Deficiency 2024
Washoe County
NV
Eligibility Reporting Significant Deficiency
Internal controls will be created for reviewing the determination of eligibility for participation in the Emergency Rental Assistance Program.
Internal controls will be created for reviewing the determination of eligibility for participation in the Emergency Rental Assistance Program.
View Audit 336406
Finding 518039 (2024-002)
Significant Deficiency 2024
Pacific School of Religion
CA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Finding 2024-002 - Significant Deficiency: Enrollment Reporting Condition For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also repor...
Finding 2024-002 - Significant Deficiency: Enrollment Reporting Condition For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also reported late, after 60 days. In addition, another student’s status was also reported late. The sample was not a statistically valid sample. Corrective Action Plan The school agrees with the finding. While the withdrawn status was reported for this specific student, the follow-up graduated status was not. This student completed the graduation requirements much later. The school has implemented improved communication between registrar and financial aid to be sure these later graduations are reported. In addition, the timeframe for sending monthly enrollment reports through the National Student Clearinghouse will be altered to improve timely reporting of all statuses. The late statuses were by only a few days and should be resolved by adjusting this timeline. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeff Aalbers Anticipated Completion Date: January 31, 2025
View Audit 336383
Finding 518012 (2024-004)
Significant Deficiency 2024
City of Donaldsonville
LA
Reporting Internal Control / Segregation of Duties
Management will ensure that proper procedures are followed to comply with federal reporting requirements.
Management will ensure that proper procedures are followed to comply with federal reporting requirements.
View Audit 336354
Finding 518011 (2024-003)
Material Weakness 2024
City of Donaldsonville
LA
Reporting
Management will properly create a schedule of all federal awards.
Management will properly create a schedule of all federal awards.
View Audit 336354
Finding 517996 (2024-002)
Material Weakness 2024
Unified School District #457
KS
Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management
The District's management will evaluate the grant monitoring process and ensure all reporting for federal grant requirements is accurate, with a planned implementation date by the Financial Officer of December 13, 2024.
The District's management will evaluate the grant monitoring process and ensure all reporting for federal grant requirements is accurate, with a planned implementation date by the Financial Officer of December 13, 2024.
View Audit 336264
Senior Citizens Housing Development Corporation of Bell
FL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
FINDING No. 2024-003: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensu...
FINDING No. 2024-003: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: New staff have been put in place to monitor and submit all renewals in a timely manner. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 336250
Senior Citizens Housing Development Corporation of Bell
FL
Reporting HUD Housing Programs
FINDING No. 2024-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the manager complies with the requirements for tim...
FINDING No. 2024-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the manager complies with the requirements for timely refunding of security deposits. Action Taken: Staff training has been provided and included in monthly reporting procedures.
View Audit 336250
Senior Citizens Housing Development Corporation of Bell
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2024. ...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 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: July 1, 2023 through June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that tenant eligibility is verified, tenant files are properly maintained, and correct income amounts are utilized in the calculation of tenant rent. Action Taken: Staff training has been provided with additional HUD training, inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.
View Audit 336250
Finding 517958 (2024-001)
Significant Deficiency 2024
Mount Mercy University
IA
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: T...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This process is being reviewed with the Registrar’s Office, as they complete enrollment reporting through the Clearinghouse. The University has found that some delays are happening due to the lack of federal aid at the initial time. For example, one student started in Fall 2023 and the University has documentation to reflect the student was reported to Clearinghouse within the required timeframe. However, the student had not completed Entrance Counseling or a Master Promissory Note, thus they had not received Title IV aid and were not included in the request file from NSLDS to the Clearinghouse. The University will continue to review and make appropriate changes to the current process. Name(s) of the contact person(s) responsible for corrective action: Mark Freed Planned completion date for corrective action plan: 06/30/2025
View Audit 336229
Finding 517931 (2024-004)
Material Weakness 2024
Middle MacOupin Health Care Systems and Affiliates
IL
HUD Housing Programs Matching / Level of Effort / Earmarking Material Weakness
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires qu...
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires quarterly reports and certain annual reports. For the year ended July 31, 2024, the Organization failed to submit certain reports in accordance with HUD requirements and failed to have a documented review and approval of some of the reports prior to their submission to HUD. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure that required reports under the Section 242 Program are submitted timely and accurately. Anticipated Completion Date: December 18, 2024
View Audit 336206
William R Moore College of Technology
TN
Questioned Costs Student Financial Aid Reporting
Planned Corrective Action: The Organization has implemented several measures to enhance its student attendance tracking and withdrawal processes to ensure compliance with federal regulations as of April 2024. Key corrective actions include: 1. Student Attendance Warning (SAW) Forms: Instructors will...
Planned Corrective Action: The Organization has implemented several measures to enhance its student attendance tracking and withdrawal processes to ensure compliance with federal regulations as of April 2024. Key corrective actions include: 1. Student Attendance Warning (SAW) Forms: Instructors will issue a SAW form to any student accumulating four unexcused absences. This form serves as notification that the student may be withdrawn from the class after eight unexcused absences. Signed SAW forms will be submitted to the Registrar to improve documentation and tracking. 2. Bi-Weekly Attendance Review: The Registrar and Financial Aid Counselor will meet bi-weekly to review attendance records and ensure that proper documentation (including SAW forms) is on file for all students with unexcused absences. Instructors will be promptly notified to address any missing documentation. 3. Withdrawal Process and R2T4 Completion: Withdrawn students will receive timely email notifications, and R2T4 forms will be completed on the same day of the withdrawal notification. These forms will be reviewed by the third-party processor, FAME, to ensure accuracy. Funds will be returned via AFA within three business days of the R2T4 review. 4. Monitoring and Compliance: Regular audits will be performed to ensure adherence to this corrective action plan. Ongoing training will be provided to all responsible parties, including Student Services, Admissions, Instructors, the Registrar, and Financial Aid staff, to maintain compliance with attendance tracking and withdrawal processes. Anticipation Date of Completion: Corrective action steps are currently in place, and monitoring is ongoing. Bi-weekly attendance reviews and audits are scheduled moving forward. R2T4 processing improvements are effective immediately.
View Audit 336193 Questioned Costs: $1
Finding 517928 (2024-005)
Significant Deficiency 2024
Craven County
NC
Eligibility Reporting Matching / Level of Effort / Earmarking
Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findin...
Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2024-001, 2023-002, 2023-003, 2024-004, and 2024-005 also apply to the State award findings. Corrective Action Plan For the Year Ended June 30, 2024 Section III - Federal Award Findings and Questioned Costs (continue) April Rollins, Medicaid Program Manager Refresher training on child support requirements and policy relating to cooperation/noncooderation with child support will be conducted with Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training on the SSI exparte processes and timeliness requirements will be completed with all Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager The importance of proper documentation will be addressed in a team meeting, specifically discussing how actions must be supported with notes, attention to details, ensuring that documentation and information entered in case matches with reported income and expenses.
View Audit 336191
Finding 517927 (2024-004)
Significant Deficiency 2024
Craven County
NC
Eligibility Reporting
Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findin...
Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2024-001, 2023-002, 2023-003, 2024-004, and 2024-005 also apply to the State award findings. Corrective Action Plan For the Year Ended June 30, 2024 Section III - Federal Award Findings and Questioned Costs (continue) April Rollins, Medicaid Program Manager Refresher training on child support requirements and policy relating to cooperation/noncooderation with child support will be conducted with Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training on the SSI exparte processes and timeliness requirements will be completed with all Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager The importance of proper documentation will be addressed in a team meeting, specifically discussing how actions must be supported with notes, attention to details, ensuring that documentation and information entered in case matches with reported income and expenses.
View Audit 336191
Finding 517891 (2024-001)
Material Weakness 2024
Clarence Township
MI
Material Weakness Reporting Internal Control / Segregation of Duties
Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs i...
Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation.
View Audit 336131
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