Corrective Action Plans

Finding 8952 (2023-002)

Significant Deficiency 2023

WI

Student Financial Aid Reporting Significant Deficiency § 200.303

Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explana...

Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Moraine Park Technical College’s review of student record confirmed the record had the correct enrollment date in Financial Aid reported. Financial Aid reviewed and determined no Return to Title IV of financial aid was required. The student record in the National Student Loan Data System (NSLDS) was reviewed and updated to the correct enrollment date. The College has meetings planned with our ERP (Enterprise Resource Planning) vendor to determine possibility of automation of this manual process. Name(s) of the contact person(s) responsible for corrective action: Lynn Marquardt, Registrar and Enrollment Services Manager Planned completion date for corrective action plan: June 2024

View Audit 12245

Finding 8950 (2023-001)

None 2023

Northville Public Schools

MI

Reporting § 200.502 § 200.510

Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The School District will develop a checklist, or a report downloaded from the General Ledger, of all federally funded grants, and will compare the grants listed on this report with the grant...

Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The School District will develop a checklist, or a report downloaded from the General Ledger, of all federally funded grants, and will compare the grants listed on this report with the grants listed on the Schedule of Expenditures of Federal Awards (SEFA) to ensure that all grants are reflected on both documents. Additionally, the Assistant Superintendent will review, date and sign a copy of the SEFA document prior to its submission, and the Business Office will retain this signed paper copy in its audit file annually. Contact person responsible for corrective action: Michael Zopf Anticipated Completion Date: June 30, 2024

View Audit 12244

Finding 8943 (2023-001)

None 2023

Pontiac William Holliday School District No. 105

IL

Questioned Costs Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2023-001

View Audit 12224 Questioned Costs: $1

Finding 8940 (2023-001)

Material Weakness 2023

Syracuse Arts Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Summary: Syracuse Arts Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER fun...

Finding Summary: Syracuse Arts Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Syracuse Arts Academy reported no ESSER I and ESSER II expenditures, ESSER III award amounts in error and all ESSER salaries and benefits expenditures and full-time employee amounts incorrectly. Responsible Individuals: Accountant and Director Corrective Action Plan: Management will provide the USBE with the correct ESSER I and ESSER II expenditures, ESSER III award amounts, all correct ESSER salaries and benefits expenditures and all correct ESSER full-time employee amounts. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period

View Audit 12217

Finding 8933 (2023-002)

Significant Deficiency 2023

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

A review of required reports will be done for each federal grant and the appropriate staff will be assigned to review and approve reports prior to submission.

View Audit 12214

Finding 8893 (2023-001)

Material Weakness 2023

Susquehanna River Basin Commission

PA

Reporting Material Weakness

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-001 – Material Weakness – Control Operation – Expenses- Reporting Recommendation We recommend that the Commission evaluate their current internal controls over financial reporting and identify areas for improvement that are ...

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-001 – Material Weakness – Control Operation – Expenses- Reporting Recommendation We recommend that the Commission evaluate their current internal controls over financial reporting and identify areas for improvement that are most important for consistent and accurate financial reporting. View of responsible officials and planned corrective action The Commission will review its control procedures over accounts payable to verify that invoices are properly recorded in the correct fiscal year.

View Audit 12179

Finding 8883 (2023-001)

Significant Deficiency 2023

Community College District of Newton and McDonald Counties, Missouri

MO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend the college implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLDS Enro...

Recommendation: We recommend the college implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Corrective Action Taken: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse. This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS. Anticipated Completion Date: Fall semester 2023 and ongoing

View Audit 12151

Finding 8881 (2023-001)

None 2023

Henry County Medical Center

TN

Cash Management Reporting

Recommendations: Management should adjust the internal lost revenue calculations to address the noted item for lost revenue calculations for 2020 and 2021. In the event the Medical Center receives a request from the federal agency or another party to audit the use of the funds, the most accurate a...

Recommendations: Management should adjust the internal lost revenue calculations to address the noted item for lost revenue calculations for 2020 and 2021. In the event the Medical Center receives a request from the federal agency or another party to audit the use of the funds, the most accurate and up-to-date information should be available to support the use of the funds. Actions: Henry County Medical Center owns a Rural Health Clinic and receives additional reimbursement from the State of Tennessee for treatment of Medicaid patients. This additional reimbursement is reported on internal financial statements as “Other Operating Revenue.” When HRSA reporting was prepared for 2020 and 2021, these funds were not included as part of Net Patient Revenue thus impacting the loss of revenue calculation. Internal worksheets calculating lost revenue compared to 2019 have been updated to accurately reflect lost revenue. This change had no impact on the accounting for all funds received during the reporting periods.

View Audit 12146

Finding 8875 (2023-001)

Significant Deficiency 2023

Unified School District No. 428

KS

Allowable Costs / Cost Principles Cash Management Reporting

SIGNIFICANT DEFICIENCIES 2023-001 - Child Nutrition Cluster - Allowable Activities and Costs/Cost Principles and Reporting Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Recommendation We re...

SIGNIFICANT DEFICIENCIES 2023-001 - Child Nutrition Cluster - Allowable Activities and Costs/Cost Principles and Reporting Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Comment on the Finding Recommendation The District is aware of the errors and will continue to strive to improve its processes and controls related to meal counts. Action Taken As of the date of this notice, staff members involved in recording manual meal counts for the Summer Food Service Program and Afterschool Snack Program have undergone training regarding the importance of submitting accurate numbers. In addition, meal counts are now required to be summed twice, in order to ensure that there are no calculation errors.

View Audit 12128

Finding 8831 (2023-001)

Material Weakness 2023

Wallace Stegner Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER f...

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Wallace Stegner Academy reported ESSER II expenditures outside of the required reporting period and failed to report ESSER III set-aside awards. Responsible Individuals: Accountant and Executive Director Corrective Action Plan: Management will provide the USBE with the correct ESSER II expenditures and ESSER III award amounts. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 12093

Finding 8829 (2023-006)

Material Weakness 2023

Greater Eastern Oregon Development Corporation

OR

Questioned Costs Material Weakness Reporting

2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a quest...

2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a material weakness in internal control over compliance pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member. The staff member directly involved in the financial accounting function of GEODC should perform one of these duties. Action Taken: GEODC staff are in agreement with the recommendation and will improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member, making sure the staff member directly involved in the financial accounting function of GEODC performs one of these duties.

View Audit 12088 Questioned Costs: $1

Finding 8828 (2023-005)

Material Weakness 2023

Greater Eastern Oregon Development Corporation

OR

Questioned Costs Material Weakness Reporting

2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of...

2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a compliance violation of requirements pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended unspent federal funds $131,986 be reported and be returned to the US Department of Commerce. Action Taken: GEODC staff agreed with the finding and completed the recommended step after the issue was identified in the annual audit but before the date of the audit report.

View Audit 12088 Questioned Costs: $1

Finding 8826 (2023-004)

Material Weakness 2023

Greater Eastern Oregon Development Corporation

OR

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities All...

2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements. Action Taken: GEODC staff are in agreement with the recommendation and will improve internal controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements.

View Audit 12088 Questioned Costs: $1

Finding 8813 (2023-001)

Significant Deficiency 2023

City of North Las Vegas

NV

Reporting Internal Control / Segregation of Duties

The management team agrees with the auditor’s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2023, the City Grants Department adopted a new grants management system, Monday.com. This system allows for electronic tracking and audit rec...

The management team agrees with the auditor’s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2023, the City Grants Department adopted a new grants management system, Monday.com. This system allows for electronic tracking and audit record or report review and approval. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 12085

Finding 8808 (2023-003)

Significant Deficiency 2023

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 2024

View Audit 12080

Finding 8792 (2023-002)

Significant Deficiency 2023

Stevens Point Area Public School District

WI

School Nutrition Programs Internal Control / Segregation of Duties Cash Management

U.S. Department of Agriculture 2023-002 Child Nutrition Reporting Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to e...

U.S. Department of Agriculture 2023-002 Child Nutrition Reporting Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district is implementing an internal cross check procedure to prevent errors on future claims. Name(s) of the contact person(s) responsible for corrective action: Dr. Thomas Owens Planned completion date for corrective action plan: Ongoing.

View Audit 12073

Finding 8768 (2023-001)

Significant Deficiency 2023

Lamar State College Orange

TX

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Lamar State College Orange Response and Corrective Action Plan to FY 23 Federal Financial Aid Audit Finding 2023-001 Enrollment Reporting Views of Responsible Officials The College agrees with the auditor's findings and recommendations. Corrective Action Plan The College has identified three issues ...

Lamar State College Orange Response and Corrective Action Plan to FY 23 Federal Financial Aid Audit Finding 2023-001 Enrollment Reporting Views of Responsible Officials The College agrees with the auditor's findings and recommendations. Corrective Action Plan The College has identified three issues that delayed identification and reporting of changes in student enrollment status for reporting on the NSLDS component. In response, the college will implement the following corrective actions: 1.The Registrar will review the error resolution reports provided by National Student Clearinghouse (NSC) to ensure the correct enrollment information is being reported to NSLDS within 60 days of the determination date. Implementation Date Immediate 2.An advisor drop code will be implemented effective Spring 2024. This code will trigger an email to the Records Office, and at that point the Records Office will determine the student's enrollment status and update to withdrawn in Banner when it is determined the student has withdrawn from the semester. This will ensure the correct enrollment status is reported to NSLDS within 60 days of the determination date. Implementation Date 1/16/2024 3. LSCO will ensure a subsequent term report is submitted any time a late award is processed. This will ensure the correct enrollment status is reported to NSLDS within 60 days of the determination date. Implementation Date Immediate Individual Responsible Summer Rather, Registrar

View Audit 12036

Finding 8767 (2023-006)

Significant Deficiency 2023

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's response: Management will take the necessary s...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.

View Audit 12028

Finding 8766 (2023-005)

Significant Deficiency 2023

Hillsboro Community Unit School District No. 3

IL

Reporting

Condition: There was an inconsistency when comparing the expenditure report to the buget. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management's response: Management will review the general ledger to the budget b...

Condition: There was an inconsistency when comparing the expenditure report to the buget. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management's response: Management will review the general ledger to the budget before submitting the expenditure reports.

View Audit 12028

Finding 8765 (2023-004)

Significant Deficiency 2023

Hillsboro Community Unit School District No. 3

IL

Reporting

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger to the...

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger to the expenditure reports before submitting. Management's response: The District will add a verification process to reconcile the general ledger to the expenditure reports before submitting.

View Audit 12028

Finding 8764 (2023-003)

Significant Deficiency 2023

Hillsboro Community Unit School District No. 3

IL

Reporting

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger to the...

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger to the expenditure reports before submitting. Management's response: The District will add a verification process to reconcile the general ledger to the expenditure reports before submitting.

View Audit 12028

Finding 8758 (2023-002)

Significant Deficiency 2023

New Mexico Human Services Department

NM

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

What Action(S) Will be Done: ASD Staff from the Contracts and Procurement and Grants Management Bureau are working with Division Staff to gather the appropriate data to report and submit the Federal Funding Accountability and Transparency Act (FFATA). ASD did submit the FFATA report, however, we wil...

What Action(S) Will be Done: ASD Staff from the Contracts and Procurement and Grants Management Bureau are working with Division Staff to gather the appropriate data to report and submit the Federal Funding Accountability and Transparency Act (FFATA). ASD did submit the FFATA report, however, we will work to ensure that this report is submitted timely. Who Will Act: Grants Bureau Chief-Vacant Contracts and Procurement Bureau Chief When Will Action(s) be Completed: ASD will ensure that a FFATA sub-award report is submitted by theof the month following the month in which the Department awards any sub-grants greater than or equal to $30,000.

View Audit 12012

Finding 8755 (2023-002)

Material Weakness 2023

Momence Community Schools Unit District No. 1

IL

Cash Management Reporting Internal Control / Segregation of Duties § 200.328

Although there was been improvement in the grant reporting from the prior year, specifically in the area of expenditures, there were delinquent reports. The improvement was a result of the following internal control factors: a. Personnel responsible for the grant reporting has been reassigned. b. Pe...

Although there was been improvement in the grant reporting from the prior year, specifically in the area of expenditures, there were delinquent reports. The improvement was a result of the following internal control factors: a. Personnel responsible for the grant reporting has been reassigned. b. Personnel responsible for grant reporting was directed to report to the district office to complete the reports. c. More frequent communication updates and action planning regarding the status of the grants and their respective reports. The District will continue to utilize the internal controls listed above to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion of Corrective Actions: 12/19/2023 Contact: Dr. Lynette Thrasher, MCUSD#1 Grants Coordinator 400 N. Pine St. Momence, Il. 60954 815-472-3501

View Audit 11977

Finding 8749 (2023-001)

None 2023

Millburn Community Consolidated School District No. 24

IL

Reporting

Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and ann...

Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Carly Kraft

View Audit 11962

Finding 8741 (2023-001)

Significant Deficiency 2023

Catholic Charities Archdiocese of Washington, INC and Affiliates

DC

Reporting Subrecipient Monitoring § 200.302 § 200.327 § 200.328 § 200.502 § 200.510

Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. Responsibility for ...

Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. Responsibility for compiling the SEFA was assigned to a Senior Program Accounting Manager who is tasked with assuring the SEFA and all support reconciliation are complete and accurate. Both the Director of Program Accounting and the Executive Director of Finance/Controller will review the SEFA for completeness, accuracy, and compliance with CFR Section §200.510(b).

View Audit 11921

Corrective Action Plans

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