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Corrective Action Plans

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Lincoln Elementary School District 156
IL
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $516 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $516 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the District will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 15398 Questioned Costs: $1
Lincoln Elementary School District 156
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita ...
Condition: The School District did not comply with the requirements of filing reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: The District will closely monitor upcoming grant filings while continuing to adhere to future reporting deadlines.
View Audit 15398
Lincoln Elementary School District 156
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita ...
Condition: The School District did not comply with the requirements of filing reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: The District will closely monitor upcoming grant filings while continuing to adhere to future reporting deadlines.
View Audit 15398
Finding 11575 (2023-003)
Material Weakness 2023
Outpatient Medical Center, Inc.
LA
Allowable Costs / Cost Principles Material Weakness Reporting
2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for ...
2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for the UDS report will be retained and filed electronically in the designated folder. Anticipated completion date: April 2024 Contact person responsible for corrective action: Kathy Barroso, Financial Consultant
View Audit 15387
Finding 11564 (2023-002)
Material Weakness 2023
Eventide
MN
Material Weakness Reporting Internal Control / Segregation of Duties § 200.33
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a resident revenue calculation error of $269,085 on the HHS special report w...
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a resident revenue calculation error of $269,085 on the HHS special report with no impact to the actual lost revenues calculated (i.e. lost revenues reported were accurate on the HHS special report but key line items were misstated). Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: Eventide will enhance internal control policies to ensure the HHS special report is supported by accurate revenue calculations. The resident revenue numbers will be updated to the correct numbers on the next HHS special report, if applicable. Anticipated Completion Date: 9/30/23
View Audit 15370
Finding 11563 (2023-001)
Significant Deficiency 2023
Eventide
MN
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Finding 2023-001 Federal Agency Name: Department of Health and Human Services, Department of Agriculture Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Community Facilities Loans and Grants Cluster CFDA #93.498, 10.766 Finding Summary: Eide Bailly LLP...
Finding 2023-001 Federal Agency Name: Department of Health and Human Services, Department of Agriculture Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Community Facilities Loans and Grants Cluster CFDA #93.498, 10.766 Finding Summary: Eide Bailly LLP assisted in the preparation of our draft conso_lidated schedule of expenditures of federal awards and accompanying notes to the consolidated schedule of expenditures of federal awards. Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: Eventide will work with auditors going forward to understand the requirements for the consolidated schedule of expenditures of federal awards. We will have someone outside of the preparation of the consolidated schedule of expenditures of federal awards provide a secondary review. Anticipated Completion Date: 09/30/24
View Audit 15370
Finding 11551 (2023-003)
Material Weakness 2023
Vista Homes Housing Corporation
NY
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15369
Finding 11550 (2023-002)
Material Weakness 2023
Vista Homes Housing Corporation
NY
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15369
Finding 11545 (2023-003)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15367
Finding 11544 (2023-002)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15367
Finding 11533 (2023-003)
Material Weakness 2023
Great Expectations Housing Corporation
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15366
Finding 11532 (2023-002)
Material Weakness 2023
Great Expectations Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15366
Finding 11523 (2023-003)
Material Weakness 2023
New Visions Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15365
Finding 11522 (2023-002)
Material Weakness 2023
New Visions Housing Corporation
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15365
Finding 11515 (2023-001)
Significant Deficiency 2023
Maritime Academy Charter Highschool, Inc.
PA
Reporting
Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistan...
Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistance Listing No. 84.425U; Awards No. 200-210670 and 181-212558, respectively; Grant period – Year ended June 30, 2023 Name of Auditees’ Contact Person Responsible for Corrective Action: Craig Butler, Director of School Business Services Eugene Mattioni, CEO Corrective Action Planned: Maritime will develop revised and more defined procedures which will clearly identify purchases of goods and services that are aligned with project narratives and budget amounts, which will be used as the basis for preparing quarterly reports. Approval signature(s) will be required prior to processing the payment of invoices. Anticipated Completion Date: March 31, 2024 or during the next quarterly filing Concurrence/Negation of Auditee: The School concurs with the finding.
View Audit 15346
Finding 11371 (2023-004)
Significant Deficiency 2023
Seymour Community School District
WI
Internal Control / Segregation of Duties Special Tests & Provisions Cash Management
The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed ass...
The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed asset company to ensure compliance and verify the completeness of the data received from the appraisal company.
View Audit 15290
Finding 11343 (2023-001)
Significant Deficiency 2023
Claiborne Parish School Board
LA
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Reference # and title: 2023-001 Controls and Compliance over Reporting Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Educatio...
Reference # and title: 2023-001 Controls and Compliance over Reporting Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization (ESSER II – Formula & Incentive) 84.425D 2021 Education Stabilization (ESSER III – Formula, Incentive & 84.425U 2021 EB Interventions) Condition: In accordance with the ESSER guidelines, the School Board is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. The key line items include the School Board’s expenditures by ESSER subgrant, which comes from the periodic expense reports, the number of specific positions supported with ESSER funds, allocation of ESSER funds to schools and criterial used to allocate the funds to the schools and the full-time equivalent positions paid with ESSER funding. Condition found: In testing a sample of a periodic expense report from each of the School Board’s ESSER subgrants, it was noted that the ESSER III Formula subgrant did not agree with the School Board’s general ledger expenditures. In testing the information submitted through the Louisiana Department of Education’s portal for the other key line items, it was noted that the School Board could not locate their original support used to submit this information; and therefore, the auditor could not adequately test the information submitted. Corrective action planned: When completing the annual performance report, the new Grants Manager will retain all supporting documentation used to complete the report for review during the audit process. Personal responsible for corrective action: Mr. William Kennedy, Superintendent Claiborne Parish School Board 415 East Main Street Homer, Louisiana 71040 Anticipated completion date: 3/31/2024
View Audit 15238
Finding 11342 (2023-002)
Significant Deficiency 2023
University of Lynchburg
VA
Student Financial Aid Subrecipient Monitoring Reporting
To ensure that student enrollment statuses are updated following any change in full time enrollment status, the University of Lynchburg is implementing a new Student information system (Ellucian Colleague) that will automate the management of student statuses based on NSLDS parameters and guidelines...
To ensure that student enrollment statuses are updated following any change in full time enrollment status, the University of Lynchburg is implementing a new Student information system (Ellucian Colleague) that will automate the management of student statuses based on NSLDS parameters and guidelines. The new system will drastically reduce the previous needs for the manual monitoring of student statuses. This new system will be fully implemented by August 2024. In the interim, the Registrar's Office is stepping up its efforts to ensure that the current manual monitoring process is effective.
View Audit 15219
Finding 11341 (2023-001)
Significant Deficiency 2023
University of Lynchburg
VA
Student Financial Aid Reporting Significant Deficiency
Management determined the root cause of errors in the date of determination that the student withdrew (determination date), which ultimately led to funds not being returned within 45 days, was due to a process error. The old process relied on the Registrar's Office to provide the actual date to use ...
Management determined the root cause of errors in the date of determination that the student withdrew (determination date), which ultimately led to funds not being returned within 45 days, was due to a process error. The old process relied on the Registrar's Office to provide the actual date to use (through a Withdrawal Report). It was discovered that with only one date able to be captured in the current (antiquated) ERP that the Date of Withdrawal was the only date provided. In the short term, this is being resolved by the Registrar's Office directly notifying the Financial Aid Office with both dates (not relying on a withdrawal report): Date of Withdrawal and Date of School's Determination. Beginning 2024 5 a new ERP will be in place that will allow both dates to show in the Financial Aid R2T4 module immediately as reported from the Registrar's Office.
View Audit 15219
Gibson County, Tennessee
TN
Questioned Costs Reporting Internal Control / Segregation of Duties
Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.
Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.
View Audit 15194 Questioned Costs: $1
Finding 11331 (2023-001)
Significant Deficiency 2023
Unified School District Number 494
KS
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2023-001 Recommendations: The District should have an employee compare the Board Clerk’s supporting documentation and the Education Stabilization Fund spreadsheet report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the r...
Finding 2023-001 Recommendations: The District should have an employee compare the Board Clerk’s supporting documentation and the Education Stabilization Fund spreadsheet report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Action Taken: We agree with the recommendation. Our targeted implementation date is March 2024.
View Audit 15163
Finding 11297 (2023-002)
Significant Deficiency 2023
Saint Peter's University and Affiliates
NJ
Student Financial Aid Reporting Significant Deficiency
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.063 and 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review...
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.063 and 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University has updated its policies and procedures for NSLDS submissions via their third-party servicer to ensure relevant information is being captured and reported timely in accordance with applicable regulations. Name(s) of the contact person(s) responsible for corrective action: Kamla Singh-Ramoutar, University Registrar, (201) 761-6051 Planned completion date for corrective action plan: Completed
View Audit 15156
Finding 11284 (2023-002)
Significant Deficiency 2023
Lafayette Charter Foundation, Inc.
FL
Reporting
Assistance Listing Number, Name of Federal Program or Cluster 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act 84.010 Title 1 Grants to Educational Agencies During FY23, we implemented additional processes that we believe will enhance the accuracy and t...
Assistance Listing Number, Name of Federal Program or Cluster 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act 84.010 Title 1 Grants to Educational Agencies During FY23, we implemented additional processes that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. These new processes consist of the following: (1) Regular monthly grant reviews with the review comments for corrections of each SOA/school before the accountants monthly close by assigning reviewers (Grant Coordinator, Grant Administrator, Grant Manager, Treasury, Accountant and Assistant Controllers), (2) Each SOA is tasked with reviewing reimbursements prior to submitting for payments to ensure accuracy. Grant Coordinator is tasked with overseeing each SOA/School by ensuring expenditures are coded correctly and payments received correctly, this will ensure audit readiness, (3) Grant Coordinator, Grant Liaison, Grants Manager monitor all reimbursement claims in Power BI, (4) The treasury team is tasked to identify payments in a timely fashion to ensure payments are posted correctly to NetSuite by the accountant, (5) The grants team will hold quarterly meetings to resolve any grant concerns that may require feedback from Accounting. Our objective is to strengthen our teams across the board by: a. Communication b. Timeliness c. Accuracy d. Audit Preparedness e. Follow up We believe that this process has aided our efforts to improve the accuracy of our FY24 grant reimbursement submissions and that this improvement will be reflected in our financial statements.
View Audit 15102
Finding 11283 (2023-003)
Material Weakness 2023
South Louisiana Charter Foundation, Inc.
FL
Reporting
We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the r...
We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the review comments for corrections of each SOA/school before the accountants monthly close by assigning reviewers (Grant Coordinator, Grant Administrator, Grant Manager, Treasury, Accountant and Assistant Controllers), (2) Each SOA is tasked with reviewing reimbursements prior to submitting for payments to ensure accuracy. Grant Coordinator is tasked with overseeing each SOA/School by ensuring expenditures are coded correctly and payments received correctly, this will ensure audit readiness, (3) Grant Coordinator, Grant Liaison, Grants Manager monitor all reimbursement claims in Power BI, (4) The treasury team is tasked to identify payments in a timely fashion to ensure payments are posted correctly to NetSuite by the accountant, (5) The grants team will hold quarterly meetings to resolve any grant concerns that may require feedback from Accounting: Our objective is to strengthen our teams across the board by: a. Communication b. Timeliness c. Accuracy d. Audit Preparedness e. Follow up We anticipate that our additional procedures will aid our efforts to improve the accuracy and timeliness of our grant accounting and reimbursements.
View Audit 15101
Finding 11281 (2023-003)
Significant Deficiency 2023
Lake Charles Charter Academy Foundation, Inc.
FL
Reporting
We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the r...
We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the review comments for corrections of each SOA/school before the accountants monthly close by assigning reviewers (Grant Coordinator, Grant Administrator, Grant Manager, Treasury, Accountant and Assistant Controllers), (2) Each SOA is tasked with reviewing reimbursements prior to submitting for payments to ensure accuracy. Grant Coordinator is tasked with overseeing each SOA/School by ensuring expenditures are coded correctly and payments received correctly, this will ensure audit readiness, (3) Grant Coordinator, Grant Liaison, Grants Manager monitor all reimbursement claims in Power BI, (4) The treasury team is tasked to identify payments in a timely fashion to ensure payments are posted correctly to NetSuite by the accountant, (5) The grants team will hold quarterly meetings to resolve any grant concerns that may require feedback from Accounting: Our objective is to strengthen our teams across the board by: a. Communication b. Timeliness c. Accuracy d. Audit Preparedness e. Follow up We anticipate that our additional procedures will aid our efforts to improve the accuracy and timeliness of our grant accounting and reimbursements.
View Audit 15099
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