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Corrective Action Plans

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Finding 514303 (2024-001)
Material Weakness 2024
East Pittsburgh Commons, Inc.
PA
Reporting Internal Control / Segregation of Duties
The Organization agrees with the findings and recommendation procedures have been implemented.
The Organization agrees with the findings and recommendation procedures have been implemented.
View Audit 332567
Finding 514298 (2024-004)
Material Weakness 2024
Independent School District 2164
MN
School Nutrition Programs Cash Management Material Weakness
Finding 2024-004 Reporting – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to review and ensure submitted free and reduced meal counts agree to underlying records. Responsible Individuals:...
Finding 2024-004 Reporting – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to review and ensure submitted free and reduced meal counts agree to underlying records. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and submission of free and reduced meal counts to ensure they are supported and accurate. Anticipated Completion Date: June 30, 2025
View Audit 332561
Finding 514277 (2024-001)
Significant Deficiency 2024
Berryessa Union School District
CA
Equipment & Real Property Management Cash Management Reporting
The district acknowledges the intent of the grant and plans to distribute the devices to individual students for use during the 2024-25 school year.
The district acknowledges the intent of the grant and plans to distribute the devices to individual students for use during the 2024-25 school year.
View Audit 332531
Finding 514265 (2024-007)
Significant Deficiency 2024
Alameda Health System, A Public Hospital Authority
CA
Subrecipient Monitoring Cash Management Reporting § 200.303
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will ensure that the FEMA reimbursement requests have clear evidence of the individuals preparing and reviewing of the submission. Documentation will be maintained to evidence preparat...
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will ensure that the FEMA reimbursement requests have clear evidence of the individuals preparing and reviewing of the submission. Documentation will be maintained to evidence preparation and review process.
View Audit 332508
Finding 514263 (2024-005)
Significant Deficiency 2024
Alameda Health System, A Public Hospital Authority
CA
Reporting § 200.303
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to ensure that required reports are prepared and reviewed by separate individuals. Documentation will be mai...
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to ensure that required reports are prepared and reviewed by separate individuals. Documentation will be maintained by the program to evidence preparation and review processes and timely filing of annual report.
View Audit 332508
Finding 514258 (2024-001)
Significant Deficiency 2024
Dudley Street Neighborhood Charter School
MA
Reporting Subrecipient Monitoring
October 23, 2024 Department of Education Dudley Street Neighborhood Charter School respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period...
October 23, 2024 Department of Education Dudley Street Neighborhood Charter School respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period: The findings from the schedule of findings and questioned costs for the year ended June 30, 2024 are discussed below. The finding is numbered consistently with the number assigned in the schedule. SIGNIFICANT DEFICIENCY AND MATERIAL INSTANCE OF NON‐COMPLIANCE DEPARTMENT OF EDUCATION 2024‐01 COVID‐19 ‐ Education Stabilization Fund Assistance Listing Number 84.425U Recommendation: AAFCPAs recommends that management follows its internal controls as intended to ensure the annual performance report agrees back to the Schedule of Expenditures of Federal Awards. Action Taken: Management has taken measures to ensure that all Federal reports will be filed in compliance with and in agreement by program as reported in the Schedule of Expenditures of Federal Awards in the future. If the Department of Education has questions regarding this plan, please call Clara Arroyo at 617‐275‐0739. Sincerely yours, Clara Arroyo Chief Financial Officer
View Audit 332501
Finding 514255 (2024-003)
Material Weakness 2024
Monroe-Gregg School District
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
FINDING 2024-003 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Throug...
FINDING 2024-003 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School District in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation had not designed nor implemented a system of internal control to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) annual Data Collection reports (Reports) were complete and accurately submitted. The reports were prepared and submitted in JotForm, the online application used by the Indiana Department of Education to collect information, without an oversight or secondary review process in 2 place to prevent, or detect and correct, errors. During tie out of the Year 3 report, a variance between the underlying records and reported expenditures of $187,649 was noted due to the lack of effective controls surrounding annual data reporting. 84.425U expenditures submitted within the Year 3 report were overstated by $187,649. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will implement a formal review process over data reporting to ensure compliance with reporting requirements for federal awards. A Grant Coordinator has been hired and is already in place. Both the Grant Coordinator and Treasurer will review and sign off of required reporting and ensure it is completed in a timely manner. Responsible Party and Timeline for Completion: Andrew Grismore - Grant Coordinator and Moriah Crane - Treasurer will be responsible. These corrective measures are already in place.
View Audit 332497
Finding 514236 (2024-001)
Significant Deficiency 2024
Boston Area Rape Crisis Center, Inc.
MA
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website...
Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website update.
View Audit 332431
Finding 514194 (2024-002)
Significant Deficiency 2024
Austin Achieve Public Schools, Inc.
TX
Allowable Costs / Cost Principles Reporting School Nutrition Programs
AAPS has corrected for this finding at the beginning of FY25 by having offer letters issued by our HR Manager to all employees. Offer letters are securely stored in individual employees’ personnel folders.
AAPS has corrected for this finding at the beginning of FY25 by having offer letters issued by our HR Manager to all employees. Offer letters are securely stored in individual employees’ personnel folders.
View Audit 332402
Finding 514178 (2024-004)
Material Weakness 2024
Nyos Charter School, Inc.
TX
Reporting
Finding #2024-004 – Material Weakness and Other Non-Compliance – Reporting. Recommendation: Develop policies and procedures to identify and reflect all federal programs and required information on the SEFA and to reconcile expenses to revenue. Planned corrective action: NYOS is implementing a ne...
Finding #2024-004 – Material Weakness and Other Non-Compliance – Reporting. Recommendation: Develop policies and procedures to identify and reflect all federal programs and required information on the SEFA and to reconcile expenses to revenue. Planned corrective action: NYOS is implementing a new monthly closing process, including new reconciliations and reporting for federally funded activities. NYOS hired a third-party provider to manage Federal Grants and advise monthly draws. The third-party provider will receive monthly pro-forma fund reporting which shall reconcile with federal grants activity monthly. Responsible officer: Dr. Mechiel Rozas (Superintendent) and James Dworkin (Interim CFO) Estimated completion date: January 25, 2025.
View Audit 332392
Finding 514061 (2024-003)
Material Weakness 2024
Housing Authority of Brevard County
FL
Special Tests & Provisions HUD Housing Programs Material Weakness
2024-003 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2023-004 from March 31, 2023 (originally reported as finding 2022-005 from ...
2024-003 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2023-004 from March 31, 2023 (originally reported as finding 2022-005 from March 31, 2022) Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. Recommendation: The Authority should retain the utility ledger for each fiscal year under audit. Action Taken: We concur with the recommendation. Due to the ongoing COVID-19 pandemic and related staff absences and turnover, we were not able to retain the utility ledger. We will retain the utility ledger for each fiscal year under audit. Effective Date: December 12, 2024 Contact Information: Michael Bean, Chief Executive Officer Housing Authority of Brevard County 1401 Guava Avenue Melbourne, Florida 32935 (321) 775-1563
View Audit 332251
Finding 514042 (2024-002)
Significant Deficiency 2024
City of Greenville
SC
HUD Housing Programs Reporting Internal Control / Segregation of Duties
CONTACT PERSON: James Kennedy, Comptroller, jkennedy@greenvillesc.gov CORRECTIVE ACTION: The Office of Management and Budget has established regular meetings with Community Development departments to ensure collaboration and provide quick resolution of any reporting issues. Office of Management and...
CONTACT PERSON: James Kennedy, Comptroller, jkennedy@greenvillesc.gov CORRECTIVE ACTION: The Office of Management and Budget has established regular meetings with Community Development departments to ensure collaboration and provide quick resolution of any reporting issues. Office of Management and Budget will increase oversight by instituting a mandatory review and approval process for each financial report. This process will ensure that all financial reports are reconciled to supporting documentation and prior submissions before being finalized. PROPOSED COMPLETION DATE: Prior to December 31, 2024.
View Audit 332240
Finding 514041 (2024-001)
Significant Deficiency 2024
Alabama Hospital Association
AL
Reporting Internal Control / Segregation of Duties § 200.302 § 200.303
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited fo...
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited for not having submitted general ledger evidence submit additional support for the reconciliation they submitted. 3) Should a similar tranche of funds become available in the future, AlaHA will ensure disbursements are not made before receipt of general ledger evidence to support the amount reported by the hospital. Target Date: For items 1 & 2 in the corrective action plan, November 6, 2023.
View Audit 332229
Finding 514001 (2024-003)
Significant Deficiency 2024
Clearfield County Career and Technology Center
PA
Reporting
Management agrees and is working to realign staff responsibilities to provide a dedicated business office staff member to oversee, track, report and manage all of the Center's grant awards. See corrective action plan.
Management agrees and is working to realign staff responsibilities to provide a dedicated business office staff member to oversee, track, report and manage all of the Center's grant awards. See corrective action plan.
View Audit 332198
Finding 514000 (2024-006)
Significant Deficiency 2024
Mecklenburg County
NC
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.334
U.S. Department of Health and Human Services Program Name: Maternal and Child Health Services Block Grant Federal Assistance Listing Number: 93.994 Significant Deficiency, Nonmaterial Noncompliance - Reporting Finding 2024-006 Criteria or Specific Requirement: Per Section 200.303 of the Uniform Gran...
U.S. Department of Health and Human Services Program Name: Maternal and Child Health Services Block Grant Federal Assistance Listing Number: 93.994 Significant Deficiency, Nonmaterial Noncompliance - Reporting Finding 2024-006 Criteria or Specific Requirement: Per Section 200.303 of the Uniform Grant Guidance, a nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Per 2 CFR 200.334 the recipient must retain all Federal award records for three years from the date of submission of their final financial report. Condition: During the audit we tested 13 reports and noted the following: a) There were four (4) instances out of 13 reports tested where the submitted reports were unable to be provided, including the date of submission for the reports. b) There were 10 instances out of 13 reports tested where the County was unable to provide evidence the report was reviewed prior to submission. Questioned Costs: None. Effect: By not having the required documentation and underlying support, the County is not able to demonstrate compliance with the applicable requirements. Cause: The County did not have a formal policy to ensure documentation was retained to evidence review and submission of all reports. Recommendation: The County should consider creating a formalized policy to require all submitted reports and underlying data are retained in accordance with the Uniform Grant Guidance requirements. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the Corrective Action Plan. Corrective Action Plan: See Corrective Action Plan prepared by the County. The Health Department will create and adopt a policy to ensure that federal award reports and data are retained in accordance with Uniform Guidance. The Health Department will also collaborate with NCDHHS to develop a procedure to address circumstances when the required report consists of answering a NCDHHS survey or form that does not have “save” or “download” capability, making it difficult to retain the required documentation. In addition, the Health Department will develop a standard operating procedure whereby program managers document that they have reviewed federal award reports prior to submission. While review of grant reports is common, the Health Department did not have adequate documentation to demonstrate completion of this step. Completion Date: April 30, 2025 Responsible Person(s): Jana Harrison, Business Operations Director
View Audit 332196
Finding 513977 (2024-001)
Significant Deficiency 2024
City of Altoona
IA
Reporting Internal Control / Segregation of Duties
We have reviewed procedures and have made recommendations to ensure reports are accurate in the future.
We have reviewed procedures and have made recommendations to ensure reports are accurate in the future.
View Audit 332188
Finding 513976 (2024-005)
Significant Deficiency 2024
Community Unit School District 100
IL
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER III D3 (2 of 4 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. ...
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER III D3 (2 of 4 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.
View Audit 332183
Finding 513973 (2024-007)
Significant Deficiency 2024
Community Unit School District 100
IL
Questioned Costs Subrecipient Monitoring Cash Management
Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Plan: To avoid this reporting issue, the District should review expenditure reports prior to using them to prepare the projects’ quarterly reports. Anticipated Date of Comple...
Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Plan: To avoid this reporting issue, the District should review expenditure reports prior to using them to prepare the projects’ quarterly reports. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future.
View Audit 332183 Questioned Costs: $1
Finding 513972 (2024-004)
Significant Deficiency 2024
Community Unit School District 100
IL
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II CP (1 of 1 quarters required) and ESSER II D2 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure...
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II CP (1 of 1 quarters required) and ESSER II D2 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.
View Audit 332183
Finding 513971 (2024-008)
Significant Deficiency 2024
Community Unit School District 100
IL
Cash Management Reporting
Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Plan: To avoid this reporting issue, the District should review expenditure reports prior to using them to prepare the projects’ quarterly reports. Anticipated Date of Comple...
Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Plan: To avoid this reporting issue, the District should review expenditure reports prior to using them to prepare the projects’ quarterly reports. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future.
View Audit 332183
Finding 513968 (2024-001)
Significant Deficiency 2024
Steppingstone, Inc. and Affiliate
MA
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website...
Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website update.
View Audit 332173
Finding 513960 (2024-003)
Significant Deficiency 2024
Dakota Prairie Community Action Agency, Inc.
ND
Reporting Internal Control / Segregation of Duties
Contact Person – Lora Papacheck, CEO Planned Corrective Action – The fiscal manager will continue to pull fund income statements by fiscal year to assist in tracking and reconciling grant expenditures. Completion Date – Fiscal year 2025
Contact Person – Lora Papacheck, CEO Planned Corrective Action – The fiscal manager will continue to pull fund income statements by fiscal year to assist in tracking and reconciling grant expenditures. Completion Date – Fiscal year 2025
View Audit 332161
Finding 513951 (2024-002)
Significant Deficiency 2024
Barton County Community College
KS
Special Tests & Provisions Student Financial Aid Reporting
SIGNIFICANT DEFICIENCY 2024-002 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Enrollment Reporting Condition During testing, we identified that 6 of the 60 students tested did not have an enrollment status change properly reported. Re...
SIGNIFICANT DEFICIENCY 2024-002 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Enrollment Reporting Condition During testing, we identified that 6 of the 60 students tested did not have an enrollment status change properly reported. Recommendation We recommend that the College review its controls to ensure that accurate enrollment information is reported to NSLDS. Comments on the Finding Recommendation Barton County Community College understands the finding. Action Taken Barton County Community College has updated its policies and procedures to reflect emphasis on reporting the unofficial withdrawals to NSLDS within 30 days. Barton’s Financial Aid Office will perform a quality assurance review of NSLDS to ensure that the unofficial withdrawals have been reported. Additionally, Barton’s Registrar will perform a periodic check to see if other enrollment reporting is reflected accurately in the National Student Clearinghouse and the National Student Loan Data System. Date of implementation: This has been implemented for the 2024-2025 award year.
View Audit 332157
Finding 513948 (2024-001)
Material Weakness 2024
Barton County Community College
KS
Student Financial Aid Material Weakness Reporting
MATERIAL WEAKNESS 2024-001 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV and Enrollment Reporting Condition The College's official policy is to be an attendance taking institution. However, the date of the institution’...
MATERIAL WEAKNESS 2024-001 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV and Enrollment Reporting Condition The College's official policy is to be an attendance taking institution. However, the date of the institution’s determinations for withdrawals does not fall within the required 14 day period, and it instead follows that of institutions that are not attendance taking. Additionally, during testing, it was identified that the College's quality control processes for Return to Title IV calculations were not completed within a timely manner, and that process determined that calculations needed to be adjusted for some of the students. Those corrections were not made within the required 45 day periods, and, as a result of the late corrections, the NSLDS enrollment reporting also had to be updated outside of its typical window. Recommendation We recommend that the College review and update its policies to ensure that all compliance requirements are met within the required timeframes associated with those policies, as well as recommend that the College review its controls to ensure that accurate Return to Title IV calculations are completed in a timely fashion. Comments on the Finding Recommendation Barton County Community College understands the finding. Action Taken Barton’s Director of Financial Aid has informed the following Barton personnel of the finding: • Vice President of Instruction, • Vice President of Student Services, • Dean of Academics, the Dean of Workforce Training and Community Education • Dean of Military Programs, Technical Education, and Outreach Programs • Associate Dean of Instruction The Vice President of Instruction is initiating a project to involve these parties in the implementation of a procedure to report unofficial withdrawals by 14 calendar days to ensure Return of Title IV is completed within the regulatory timeframes and reported to NSLDS within the regulatory timeframe. Date of Implementation: This will be implemented for the spring 2025 term.
View Audit 332157
Finding 513946 (2024-001)
Material Weakness 2024
South Central Cooperative
SD
Internal Control / Segregation of Duties Material Weakness Reporting
The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for interna...
The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. The Cooperative has developed policies to help monitor the lack of segregation of duties but due to the size of the Cooperative it is not feasible, or fisally responsible to implement anything else at this time. The Cooperative will contrinue to follow the controls currently in place.
View Audit 332156
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