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Corrective Action Plans

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Finding 380940 (2023-001)
Significant Deficiency 2023
Minnkota Power Cooperative, Inc.
ND
Internal Control / Segregation of Duties Cash Management Reporting
Contact Person - Brenda Sem Corrective Action Plan - Minnkota Power Cooperative, Inc. will implement policies and procedures that will ensure all federal funds that Minnkota Power Cooperative, Inc. is entitled to is being received and reports are reviewed and approved before they are submitted. Comp...
Contact Person - Brenda Sem Corrective Action Plan - Minnkota Power Cooperative, Inc. will implement policies and procedures that will ensure all federal funds that Minnkota Power Cooperative, Inc. is entitled to is being received and reports are reviewed and approved before they are submitted. Completion Date- Immediately
View Audit 295665
Finding 380931 (2023-004)
Significant Deficiency 2023
Central Christian College of Kansas and Affiliates
KS
Student Financial Aid Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Inaccurate and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: After the completion of the 2021-22 audit, the Student Finance Clerk began completing R2T4's internally. These are done prior to 3rd party financial aid servicer completing the R2T4's so that the Institution can eith...
Inaccurate and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: After the completion of the 2021-22 audit, the Student Finance Clerk began completing R2T4's internally. These are done prior to 3rd party financial aid servicer completing the R2T4's so that the Institution can either sign off on what was done as the R2T4's are the same, or the Institution can instruct the 3rd party servicer to adjust. The Student Finance Clerk has also begun tracking all steps of the withdraw process internally to make sure R2T4's are completed in a timely manner. Person Responsible for Corrective Action Plan: Lyndsi Romero, Director of Financial Aid Anticipated Date of Completion: 6/30/2024
View Audit 295660
Finding 380930 (2023-001)
Material Weakness 2023
Lake Erie College of Osteopathic Medicine
PA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2023-001 Condition The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 24 students with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The College has ...
Finding 2023-001 Condition The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 24 students with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The College has updated its policies and procedures to ensure notifications to the National Student Loan Data System are performed timely. In addition, all members of the responsible team will undergo formalized training to ensure their knowledge and proficiency regarding all applicable rules and regulations are kept up to date. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeremy Sivillo, Institutional Registrar Kevin A. Thomas, D.O., Assistant Dean of Institutional Enrollment Management Anticipated Completion Date: Policies and procedure update implementation has been completed. Training for existing staff is to be completed by April 30, 2024. Training material development for new employees will be completed by May 31, 2024
View Audit 295659
New Liberty Hospital District
MO
Cash Management Reporting
The District incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Mike Leone, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by June 30, 2024 Cor...
The District incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Mike Leone, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by June 30, 2024 Corrective Action Plan: While this did not lead to any additional lost revenues being made available to the District, the District is going to conduct detailed reviews to ensure reported amounts are properly tied out to the audited financial statements.
View Audit 295658
North Little Rock Housing Authority
AR
HUD Housing Programs Reporting
Finding 2023-001 – HUD QAD Financial Management Review Corrective Action With respect to QAD’s Findings 2023-01 and 2023-02, the Authority will execute the QAD’s recommended Corrected Actions (itemized in the Schedule of Findings and Questioned Costs). Regarding QAD’s Finding 2023-003, the Author...
Finding 2023-001 – HUD QAD Financial Management Review Corrective Action With respect to QAD’s Findings 2023-01 and 2023-02, the Authority will execute the QAD’s recommended Corrected Actions (itemized in the Schedule of Findings and Questioned Costs). Regarding QAD’s Finding 2023-003, the Authority will implement and execute its revised accounting policy applicable to stale dated checks moving forward. The Authority’s Executive Director, Belinda Snow, has assumed the responsibility of executing these recommendations and Corrective Actions, and anticipates closure of QAD’s Findings 2023-01 through 2023-03 by December 31, 2024.
View Audit 295655
Finding 380923 (2023-002)
Significant Deficiency 2023
Kildahl Park Pointe Cooperative
MN
Reporting Internal Control / Segregation of Duties
Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The findings from the December 31...
Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs and summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 295650
Finding 380911 (2023-006)
Material Weakness 2023
Carroll County Youth Service Bureau Inc.
MD
Questioned Costs Allowable Costs / Cost Principles Reporting
CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure that costs are claimed for reimbursement during the applicable reporting period. All grant budgets will be reviewed to ensure they are capturing only allowable costs.
CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure that costs are claimed for reimbursement during the applicable reporting period. All grant budgets will be reviewed to ensure they are capturing only allowable costs.
View Audit 295602 Questioned Costs: $1
Finding 380909 (2023-004)
Material Weakness 2023
Carroll County Youth Service Bureau Inc.
MD
Allowable Costs / Cost Principles Reporting
CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure the correct financials are being reported for federal programs.
CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure the correct financials are being reported for federal programs.
View Audit 295602
Finding 380902 (2023-002)
Material Weakness 2023
Cameron Regional Medical Center
MO
Questioned Costs Allowable Costs / Cost Principles Reporting
Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for i...
Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for items that have not already been reimbursed by other sources. Person Responsible: Rosa Patti, CFO (816) 649-3274 RPatti@cameronregional.org Proposed Completion Date: February 29, 2024
View Audit 295573 Questioned Costs: $1
Finding 380877 (2023-002)
Material Weakness 2023
Medora Community School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
Finding 2023-002 - ESSER I, II, III Audit Findings: Material Weakness Condition and Context: The school Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detectin...
Finding 2023-002 - ESSER I, II, III Audit Findings: Material Weakness Condition and Context: The school Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JOTForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports, and two ESSER III reports, for a total of six reports. The annual data reports were compiled, prepared and submitted by the Superintendent without an oversight or review process in place to prevent or detect and correct errors. The lack of internal controls was a systemic issue which occurred throughout the audit period. Views of responsible officials and planned corrective action: Management concurs with the finding. Internal control plan is as follows: A. Superintendent approves payment of expenditures and approves reimbursement receipts. B. Treasurer pays invoices, requests reimbursements and records receipts. C. Superintendent uses reports provided by Treasurer to prepare annual data reports and submit to IDOE. D. Treasurer will review Data Report before submission. Responsible Party overseeing corrective action plans and date for completion: Roger Bane, Superintendent Teresa Brewer, Treasurer Finding 2023-002 Effective implementation March 2024
View Audit 295561
Finding 380865 (2023-002)
Significant Deficiency 2023
Springfield Technical Community College
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The department now has a data dictionary that houses recorded trainings and written procedures on various processes that occur regularly, including the reportin...
Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The department now has a data dictionary that houses recorded trainings and written procedures on various processes that occur regularly, including the reporting of rejected COD items. In addition, the department’s staffing levels have improved, and cross-training has been implemented to ensure COD reporting is conducted within the 15-day requirement. Timeline for Implementation of Corrective Action Plan The corrective action plan was implemented as of October 1, 2023. Contact Person Samantha Plourd, Dean of Enrollment, Retention & Completion
View Audit 295544
Finding 380864 (2023-001)
Significant Deficiency 2023
Springfield Technical Community College
MA
Reporting
Corrective Action Plan The College has corrected the error on the quarterly report for the quarter ended December 31, 2022. The corrected report was posted to the College’s website on February 28, 2024. The grant came to an end effective June 30, 2023 with the liquidation period concluding October 2...
Corrective Action Plan The College has corrected the error on the quarterly report for the quarter ended December 31, 2022. The corrected report was posted to the College’s website on February 28, 2024. The grant came to an end effective June 30, 2023 with the liquidation period concluding October 28, 2023. If there are any additional HEERF quarterly reporting requirements, a review will be completed to ensure that the information included within the report and on the College’s website agrees with the supporting documentation. Timeline for Implementation of Corrective Action Plan The quarterly report and the College’s website were corrected on February 28, 2024. Contact Person Jason Cohen, Senior Director of Finance and Budgets
View Audit 295544
Finding 380853 (2023-008)
Material Weakness 2023
Civica Nevada
NV
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to r...
Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
View Audit 295542
Finding 380805 (2023-002)
Significant Deficiency 2023
Blue Water Community Action
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management recognizes the importance of ensuring the accuracy of reports provided to funding sources. The Agency's existing Financial Procedures require either the Finance Director or the Executive Director to review and sign reports submitted to the funding source. Management has implemented a proc...
Management recognizes the importance of ensuring the accuracy of reports provided to funding sources. The Agency's existing Financial Procedures require either the Finance Director or the Executive Director to review and sign reports submitted to the funding source. Management has implemented a process for the Finance Director to prepare finance reports and to have the Executive Director review, approve, and sign the reports before they are submitted to the funding sources. The Acting Executive Director and/or Program Director will review and sign off on all funding sources reports.
View Audit 295534
Finding 380792 (2023-003)
Material Weakness 2023
McDonough County Hospital District
IL
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/...
Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/a McDonough District Hospital (the Hospital) mistakenly reported $1,600,451 as American Rescue Plan (ARP) Rural expenses and $187,140 as other PRF expenses. The Hospital entered the total Federal award cash receipts for period 4 as the reportable PRF and ARP Rural expenses for payments received during period 4. The PRF and ARP Rural expenses should have been zero in the portal as the Hospital did not track PRF and ARP Rural expenses. The Hospital properly included lost revenue information in the report within the lost revenue section of the report; however, due to the PRF and ARP Rural expenses being incorrectly reported, none of the PRF and ARP Rural payments reported were used for lost revenues in the report submitted for period 4. As a result, the total unused lost revenues line reported $5,775,235 but should have been $3,987,644. Additionally, the Hospital incorrectly indicated it reported lost revenue based on the 2020 Budgeted Revenue reporting method. The lost revenue information included in the report was calculated using the Alternate Reasonable Method. Corrective Actions Taken or Planned: Management agrees with Finding 2023-003 and the importance of an accurate submission to the Provider Relief Fund Reporting Portal. We will evaluate the Provider Relief Fund Reporting preparation process to ensure we have controls in place over the accuracy and completeness of the reported revenue. Person Responsible: William R. Murdock, Vice President and Chief Financial Officer Anticipated Completion Date: March 31, 2024
View Audit 295503
Finding 380790 (2023-002)
Material Weakness 2023
Greene Acres Nursing Home Association, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Material Weakness
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
View Audit 295493 Questioned Costs: $1
Finding 380789 (2023-001)
Material Weakness 2023
Greene Acres Nursing Home Association, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Reporting
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
View Audit 295493 Questioned Costs: $1
Finding 380777 (2023-004)
Material Weakness 2023
Borough of Lawnside School District
NJ
Cash Management Reporting Internal Control / Segregation of Duties § 200.328
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with t...
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Recommendation - That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. Method of Implementation - Accounts Payable will review all purchase orders (P.O.s) on a monthly basis for accuracy, using a checklist provided by the Business Administrator. Person Responsible for Implementation - AP Specialist / ABA / SBA Implementation Date - April 1, 2024
View Audit 295486
Finding 380765 (2023-005)
Material Weakness 2023
Pittsburgh Institute of Mortuary Science, Inc.
PA
Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness
FINDING 2023-005: INACCURATE ENROLLMENT STATUS REPORTING A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A AND STUDENTS LISTED AS B WERE NOT PROPERLY REPORTED. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT UPDATES NEED TO BE VERIFIED AND MA...
FINDING 2023-005: INACCURATE ENROLLMENT STATUS REPORTING A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A AND STUDENTS LISTED AS B WERE NOT PROPERLY REPORTED. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT UPDATES NEED TO BE VERIFIED AND MADE DIRECTLY IN NSLDS. PIMS HAS RELIED MOSTLY ON FAME OUT THIRD-PARTY SERVICER TO COMPLETE THE MAJORITY OF ENROLLMENT REPORTING, GOING FORWARD ALL REPORTING WILL BE EITHER DONE DIRECTLY TO NSLDS OR REVIEWED AFTER THE INFORMATION IS RELAYED THROUGH FAME'S ENROLLMENT REPORTING SYSTEM (SSCR)
View Audit 295472
Finding 380756 (2023-001)
Significant Deficiency 2023
University of Indianapolis
IN
Questioned Costs Student Financial Aid Reporting
Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90...
Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90,184. Management further notes that it has removed the waiver from its calculation files. This corrective action will be monitored by the University's Controller and will be fully implemented during the 2023-2024 fiscal year. Jodi Purtee, AVP & Controller
View Audit 295435 Questioned Costs: $1
Finding 380753 (2023-001)
Material Weakness 2023
Millcreek Community Hospital
PA
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Condition During the performance of our procedures, we noted that the Hospital did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. We noted that Hospital had errors in the underlying support to the lost revenue calculation, resulting in lo...
Condition During the performance of our procedures, we noted that the Hospital did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. We noted that Hospital had errors in the underlying support to the lost revenue calculation, resulting in lost revenues being overstated $246,892. The entity reported lost revenues amounting to $3,973,310 on distributions totaling $2,485,265. The Hospital also had excess lost revenues from prior periods available to be used through June 30, 2023 amounting to $11,388,637. Corrective Action Plan Corrective Action Planned: The Organization will undertake a review of its internal control policies and procedures surrounding the reporting on federal grant activities and add additional layers of review where necessary to ensure future reporting is accurate. Name(s) of Contact Person(s) Responsible for Corrective Action: Richard Lusk, CFO Anticipated Completion Date: The anticipated completion date is June 30, 2024
View Audit 295425
Finding 380751 (2023-001)
Material Weakness 2023
Merced County Office of Education
CA
Reporting
Corrective Action Plan and Views of Responsible Officials All staff responsible for reporting have reviewed all established procedures to avoid a date error in the future.
Corrective Action Plan and Views of Responsible Officials All staff responsible for reporting have reviewed all established procedures to avoid a date error in the future.
View Audit 295419
Finding 380746 (2023-001)
Significant Deficiency 2023
Town of Taos
NM
HUD Housing Programs Reporting
2023-001 — Reporting– (Significant Deficiency) – The Town of Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for...
2023-001 — Reporting– (Significant Deficiency) – The Town of Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for the fiscal year. The Town of Taos will continue to focus on the professional development of all employees and will cross train employees on the completion and submission of federal progress reports. The Finance Department has filled the key position with a Grant Administrator who will be the responsible person for this task and will immediately ensure all future progress reports are submitted timely. While the Town did complete the progress reports and submitted the reports to the granting agency upon discovery, we understand it is our fiduciary responsibility to ensure all financial reports are timely.
View Audit 295412
Finding 380745 (2023-004)
Significant Deficiency 2023
Municipality of Bluefield
WV
Reporting Special Tests & Provisions
Management stated they have established a policy to ensure each Project and Expenditure Report is submitted by its respective due date.
Management stated they have established a policy to ensure each Project and Expenditure Report is submitted by its respective due date.
View Audit 295409
Finding 380738 (2023-001)
Significant Deficiency 2023
The College of New Jersey
NJ
Student Financial Aid Reporting
Corrective Action Plan for Current Year Findings June 30, 2023 Finding 2023-001: Reporting – Special Reporting Student Financial Assistance Cluster U.S Department of Education Award Period: July 1, 2022 – June 30, 2023 Responsible Person: Wilbert Casaine, Executive Director of Student Financial Aid,...
Corrective Action Plan for Current Year Findings June 30, 2023 Finding 2023-001: Reporting – Special Reporting Student Financial Assistance Cluster U.S Department of Education Award Period: July 1, 2022 – June 30, 2023 Responsible Person: Wilbert Casaine, Executive Director of Student Financial Aid, 609-771-2211 Corrective Action Plan: For the fiscal year ending June 30, 2023, the supporting documentation for the FISAP did not tie to the report that was submitted through COD. The two sections reported zero (0) students were erroneously skipped, thus no data was entered, even though the support document had students listed there, for the following lines in Part II, Section F: Line 29 Column C per the FISAP noted 0 students, and 8 students in the underlying support. Line 29 Column E, per the FISAP noted 0, and 16 students in the underlying support. One section where 12 students were reported but the support document had 11 was due to the excel support spreadsheet formula error that counted an additional column causing data entry error for the following line: Line 34, Column E, per the FISAP, noted 12 students, and 11 in the underlying support. After the original FISAP submission, the data errors were discovered. The FISAP was reopened and the data was corrected. In completing the annual FISAP, the College will conduct a more thorough multi-level review of entries and support documents before submitting the report to the DOE. The College implemented the corrective action on October 18, 2023 retroactive to July 1, 2023 and was able to resubmit the FISAP. The College implemented the corrective action on October 18, 2023 retroactive to July 1, 2023. Anticipated Completion Date: Completed
View Audit 295406
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