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Corrective Action Plans

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Finding 10386 (2023-001)
Significant Deficiency 2023
Palmerton Area School District
PA
Reporting Student Financial Aid
Moving forward, we will implement procedures and develop oversight to ensure reports are filed in a timely manner.
Moving forward, we will implement procedures and develop oversight to ensure reports are filed in a timely manner.
View Audit 14048
Finding 10371 (2023-002)
Significant Deficiency 2023
Kearsarge Elderly Housing, Inc.
NH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting
Condition: Additional detail, documentation and approval/oversight is needed on some of time sheets for allocation to projects. Plan: To ensure proper allocations to projects, job duties will be documented for each position and sufficient detail will be provided on timesheets to reflect duties pe...
Condition: Additional detail, documentation and approval/oversight is needed on some of time sheets for allocation to projects. Plan: To ensure proper allocations to projects, job duties will be documented for each position and sufficient detail will be provided on timesheets to reflect duties performed. Anticipated Completion Date: Dec 31, 2023 Contact: Duska Noel, Director of Housing Michael Tabory, Chief Operating Officer
View Audit 14019
Finding 10342 (2023-002)
Significant Deficiency 2023
Clatsop Community College
OR
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
Student Financial Aid Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: The...
Student Financial Aid Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office and student accounts office will work together to clearly communicate the timing of aid being applied to student accounts and being reported to COD to ensure both actions are happening on the same day. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed
View Audit 14009
Finding 10340 (2023-001)
Significant Deficiency 2023
Clatsop Community College
OR
Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.303
Education Stabilization Fund (ESF) – Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the college review their reporting procedures to ensure they encompass controls regarding timeliness of reporting. Explanation of disagreement with audit finding: There is no disagreement wi...
Education Stabilization Fund (ESF) – Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the college review their reporting procedures to ensure they encompass controls regarding timeliness of reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All ESF funds were expended as of June 30, 2023, so there is no continuing reporting requirement. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: Completed
View Audit 14009
Finding 10320 (2023-002)
Significant Deficiency 2023
Chicano Federation of San Diego County, Inc.
CA
Reporting
The Fiscal Reports are prepared by the Senior Accounting Specialist. The Staff Accountant will prepare a reconciliation of the Fiscal Reports to the internal profit and loss statements. The Director of Accounting will review and approve the reconciliations of the Fiscal Reports to the internal profi...
The Fiscal Reports are prepared by the Senior Accounting Specialist. The Staff Accountant will prepare a reconciliation of the Fiscal Reports to the internal profit and loss statements. The Director of Accounting will review and approve the reconciliations of the Fiscal Reports to the internal profit and loss statements. The anticipated completion date is February 1, 2024
View Audit 13968
Finding 10311 (2023-003)
Significant Deficiency 2023
Chicano Federation of San Diego County, Inc.
CA
Reporting
During the proposal process, or subsequent to the award of funding from a new source, Federation Staff will obtain documentation from the funder of the source of the funds. The anticipated completion date is December 13, 2023
During the proposal process, or subsequent to the award of funding from a new source, Federation Staff will obtain documentation from the funder of the source of the funds. The anticipated completion date is December 13, 2023
View Audit 13968
Finding 10297 (2023-002)
Significant Deficiency 2023
University of South Carolina
SC
Matching / Level of Effort / Earmarking Reporting Significant Deficiency
HEERF ANNUAL REPORTING Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The...
HEERF ANNUAL REPORTING Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will monitor reporting requirements for HEERF funds for its annual report and will amend the prior report as needed for compliance. Name(s) of the contact person(s) responsible for corrective action: Mandy Kibler, Associate Vice President and University Controller Planned completion date for corrective action plan: The University will submit the final HEERF Annual Report for CY2023 in spring 2024 and will amend the CY2022 in spring 2024 to ensure reporting requirements are met.
View Audit 13962
Finding 10286 (2023-004)
Material Weakness 2023
Clearfield County Career and Technology Center
PA
Reporting
Management agrees with the finding. While the Center did not provide the public with accurate data, the Center believed it had filed the reports correctly at the time. Since the finding was identified during the audit, the Center plans to submit the revised reports stated above.
Management agrees with the finding. While the Center did not provide the public with accurate data, the Center believed it had filed the reports correctly at the time. Since the finding was identified during the audit, the Center plans to submit the revised reports stated above.
View Audit 13921
Finding 10285 (2023-003)
Material Weakness 2023
Clearfield County Career and Technology Center
PA
Questioned Costs Reporting Cash Management
Management agrees, and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center's grant awards. Timeline will ensure tha...
Management agrees, and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center's grant awards. Timeline will ensure that budgets, reporting requirements and purchases are handled in a timely manner. Management is also revising the quarter ending September 30, 2022 report and the 2022 annual report and working with the U.S. Department of Education regarding the resolution of this matter.
View Audit 13921 Questioned Costs: $1
Finding 10271 (2023-003)
Significant Deficiency 2023
Western Wyoming Community College
WY
Student Financial Aid Eligibility Reporting
Prior to the 2023-2024 academic year, the Registrar has completed several trainings regarding reporting and has developed and implemented a schedule to ensure timely and accurate reporting to National Student Clearinghouse as well as resolving any errors in a timely manner. As of the 2023-2024 acade...
Prior to the 2023-2024 academic year, the Registrar has completed several trainings regarding reporting and has developed and implemented a schedule to ensure timely and accurate reporting to National Student Clearinghouse as well as resolving any errors in a timely manner. As of the 2023-2024 academic year, this institution is reporting withdraw dates and student status changes accurately. Through research and training, the program length is currently being updated to reflect 2 years or 4 years rather than reporting in months. This reporting change was put into place prior to the final submission of 2023 Fall. Anticipated Completion Date: December 31, 2023 Contact Person: Amy Murphy, Dean of Outreach and Workforce Development & Interim Dean of Enrollment Management
View Audit 13919
Finding 10248 (2023-007)
Significant Deficiency 2023
Heritage University
WA
Student Financial Aid Reporting Subrecipient Monitoring
2023-007 – Special Tests and Provisions - Enrollment Reporting – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accu...
2023-007 – Special Tests and Provisions - Enrollment Reporting – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. The auditors also recommend the University establish a formal internal monitoring control whereby a designated individual with NSLDS access, on a sample basis, spot checks the status updates on NSLDS so to internally audit the National Student Clearinghouse submissions. Planned corrective actions: The University will adhere to current regulations and improve them if necessary to guarantee that all student status changes are recognized promptly and filed correctly within the allotted period. In order to internally audit the National Student Clearinghouse submissions, the University established a formal internal monitoring system wherein a designated individual with NSLDS access, on a sample basis, spot-checks the status updates on NSLDS. Name of Responsible Party: 1. Mary Neal, Registrar 2. Financial Aid Director 3. Melissa Hill, Provost 4. VP of Administration/CFO 5. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024
View Audit 13897
Finding 10245 (2023-006)
Material Weakness 2023
Heritage University
WA
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.329
2023-006 – Reporting – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University create an internal control to obtain reporting requirements for each award received by the University. The auditors recommend a standard ...
2023-006 – Reporting – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University create an internal control to obtain reporting requirements for each award received by the University. The auditors recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely. Planned corrective actions: The university will create an internal control policy to ensure that it has the necessary paperwork for each award it receives. This will be the routine procedure followed for every award in order to keep track of the deadlines and finish on time. Name of Responsible Party: 1. Grant P.I’s 2. Terri Slack, Fiscal Officer 3. Yolanda Maltos, Grant Accountant 4. Melissa Hill, Provost 5. Alysia Stevens, Controller 6. VP of Administration, CFO 7. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024
View Audit 13897
Finding 10239 (2023-004)
Material Weakness 2023
Heritage University
WA
Material Weakness Reporting Internal Control / Segregation of Duties § 200.328 § 200.329
2023-004 – Reporting – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University update previously posted reports to accurately reflect the actual expenditures during the time period covered by the report. The auditors ...
2023-004 – Reporting – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University update previously posted reports to accurately reflect the actual expenditures during the time period covered by the report. The auditors recommend each report be posted to the University’s website on separate documents by quarter and should not be cumulative. The auditors also recommend the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institutional records. Lastly, the auditors recommend each report be properly reviewed by someone other than the preparer and that the review be documented with a signature and date. Planned corrective actions: Heritage University will update the previously posted reports to accurately reflect the actual expenditures during FY21, FY22 & FY23 on the University’s website by quarter. Going further it will be the Grant accountant’s practice that the submission dates and publication dates are maintained and documented with reporting due dates. All documents will be reviewed and approved by the VP of Administration/CFO with dated signatures. Name of Responsible Party: 1. Yolanda Maltos, Grant Accountant 2. Alysia Stevens, Controller 3. VP of Administration/CFO 4. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024
View Audit 13897
Finding 10227 (2023-005)
Significant Deficiency 2023
Veterans Memorial Hospital
IA
Allowable Costs / Cost Principles Eligibility Reporting § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Acti...
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Finding Summary: The Hospital did not retain evidence of the review and approval of the expenditure listing and lost revenue calculation by a separate individual outside of the preparer. In addition, the Hospital's special report submitted to the Department of Health and Human Services for Period 4 TIN #421030129 did not have evidence that it was reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Michael Coyle, CEO Corrective Action Plan: Management agrees with the finding. Controls will be put into place to ensure review and approval by a separate individual outside of the preparer is retained. Anticipated Completion Date: November 30, 2023
View Audit 13879
Finding 10226 (2023-004)
Material Weakness 2023
Veterans Memorial Hospital
IA
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Repo...
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital selected option II to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the approved budget. The Hospital did not have a budget for the entire reporting period that was approved prior to March 27, 2020. For the periods that the client did not have an approved budget, $0 was entered for net patient revenues even though there were patient revenues for this period. Responsible Individuals: Michael Coyle, CEO Corrective Action Plan: Management agrees with the finding and notes that there was no impact to the calculation or end results. Should this type of calculation be required in the future, controls will be put into place to ensure the reporting is complete. Anticipated Completion Date: November 30, 2023
View Audit 13879
Village at Hickory Glen Apartments
TX
HUD Housing Programs Reporting
Finding 2023-001 – Surplus cash should be funded to the residual receipts account within 60 days of year end. Management inadvertently deposited $6,268 into the reserve for replacement account on November 29, 2022 instead of depositing $6,269 into the residual receipts account. When management rea...
Finding 2023-001 – Surplus cash should be funded to the residual receipts account within 60 days of year end. Management inadvertently deposited $6,268 into the reserve for replacement account on November 29, 2022 instead of depositing $6,269 into the residual receipts account. When management realized the mistake, they made another deposit of $6,268 into the residual receipts account in February 2023, however they have an additional deposit in the reserve for replacement account as of September 30, 2023.Response: Management plans to withdraw the extra deposit in the reserve for replacement account and will calculate surplus cash and fund the residual receipts account with the required amount on a timely basis.
View Audit 13824
Fairfield Public School District No. 112
IL
Questioned Costs Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2023-001
SEE SEFA REPORT FOR CAP ON FINDING 2023-001
View Audit 13808 Questioned Costs: $1
Finding 10181 (2023-001)
Significant Deficiency 2023
Independence Place Cooperative of Willmar
MN
Reporting Internal Control / Segregation of Duties
Housing and Urban Development Independence Place 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 finding from the December 31, ...
Housing and Urban Development Independence Place 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 finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 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.
View Audit 13778
Finding 10114 (2023-004)
Significant Deficiency 2023
Mater Academy of Nevada
NV
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2023-004 and 2022-005 – Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/r...
Finding Number: 2023-004 and 2022-005 – Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
View Audit 13766
Finding 10062 (2023-001)
Significant Deficiency 2023
Luzerne County Transportation Authority
PA
Reporting Eligibility Significant Deficiency
The Authority did not file the first three quarterly Medical Assistance reports before the due date however funding was not affected. The Authority is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. Adjustments in the process have been made ...
The Authority did not file the first three quarterly Medical Assistance reports before the due date however funding was not affected. The Authority is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. Adjustments in the process have been made and emphasis will be placed on timely reporting. Management believes that the current process in place for reporting is appropriate and is actively monitoring approaching deadlines.
View Audit 13692
Finding 10035 (2023-001)
Significant Deficiency 2023
Ginseng Board of Wisconsin, Inc.
WI
Reporting
The Organization is aware that their staff does not have a process to prepare financial statements and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements and related notes....
The Organization is aware that their staff does not have a process to prepare financial statements and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements and related notes. Management does review the financial statements and compares to the Organization’s financial records for completeness and accuracy and accepts responsibility for those financial statements.
View Audit 13669
Cicero Public School District No. 99
IL
Reporting
Condition: For two quarters, amounts submitted as district-wide expenditures did not match the district’s underlying accounting records. One quarter was under reported and another quarter was over reported. Plan: Management will reinforce procedures related to reconciling amounts between underlying ...
Condition: For two quarters, amounts submitted as district-wide expenditures did not match the district’s underlying accounting records. One quarter was under reported and another quarter was over reported. Plan: Management will reinforce procedures related to reconciling amounts between underlying data, worksheets, and the claim reporting system. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Rita Tarullo
View Audit 13652
Finding 9996 (2023-002)
Significant Deficiency 2023
Cumberland County Board of Education
NC
Subrecipient Monitoring Cash Management Reporting
Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis go...
Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately
View Audit 13648
Finding 9990 (2023-001)
Material Weakness 2023
College of Southern Idaho
ID
Special Tests & Provisions Student Financial Aid Material Weakness
Finding: 2023-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN #: 84.007, 84.033, 84.063, and 84.268 Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a stu...
Finding: 2023-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN #: 84.007, 84.033, 84.063, and 84.268 Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student's enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student's enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. During the testing of compliance for Enrollment Reporting, there were six instances out of 29 where CSI did not report a student's change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student's change in enrollment status. Responsible Individuals: Bethany Parmer, Registrar and Larisa Alexander Information Technology Corrective Action Plan: The Office of the Registrar and Information Technology team is currently working with the Student Information System support to determine the cause of an issue with the National Student Clearinghouse reporting related to the graduated status. The Office of the Registrar will be ensuring these graduated statuses are entered manually to NSC/NSLDS within the 60 days of completion until the reporting issue is resolved. Anticipated Completion Date: January 12, 2024
View Audit 13633
Finding 9986 (2023-001)
Significant Deficiency 2023
Rannie Webster Foundation
NH
Internal Control / Segregation of Duties Cash Management HUD Housing Programs
Action taken in response to finding: A clerical support position was recently hired at the end of November, 2023 who will be responsible for handling all receipts and processing of deposits via remote deposit, which was also recently implemented so deposits can be done daily. This will segregate th...
Action taken in response to finding: A clerical support position was recently hired at the end of November, 2023 who will be responsible for handling all receipts and processing of deposits via remote deposit, which was also recently implemented so deposits can be done daily. This will segregate the cash handling from the recording of receipts once he is fully trained on the system. Bank reconciliation reviews will be completed monthly.
View Audit 13626
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