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Corrective Action Plans

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Finding 5613 (2023-003)
Significant Deficiency 2023
Independent School District No. 432 - Mahnomen
MN
Internal Control / Segregation of Duties Reporting
Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024
Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024
View Audit 7488
Finding 5611 (2023-002)
Material Weakness 2023
Argus Manor Association
WA
HUD Housing Programs Reporting Subrecipient Monitoring
Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party rec...
Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party receives the notification will be responsible for timely dissemination to the affected departments.
View Audit 7456
Argus Manor Association
WA
HUD Housing Programs Reporting
Actions Taken or to be Taken: The Corporation has taken corrective action and has increased fidelity coverage to $1,000,000 which exceeds the HUD required amount.
Actions Taken or to be Taken: The Corporation has taken corrective action and has increased fidelity coverage to $1,000,000 which exceeds the HUD required amount.
View Audit 7456
Finding 5577 (2023-006)
Significant Deficiency 2023
New Athens Community Unit School District No. 60
IL
Reporting
We recommend accounting for the difference in fiscal year and academic contract year when obligating funds to cover salaries.
We recommend accounting for the difference in fiscal year and academic contract year when obligating funds to cover salaries.
View Audit 7417
Finding 5576 (2023-007)
Significant Deficiency 2023
New Athens Community Unit School District No. 60
IL
Reporting
We recommend that care is taken to ensure all reports are filed by their due dates.
We recommend that care is taken to ensure all reports are filed by their due dates.
View Audit 7417
City of Oneida Housing Authority
NY
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implement procedures to correct the issue. The prior fee accountant has been terminated and a new fee accountant has been hired. If there are questions regarding this corrective action plan, please co...
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implement procedures to correct the issue. The prior fee accountant has been terminated and a new fee accountant has been hired. If there are questions regarding this corrective action plan, please contact Mr. Robert Walters, Executive Director at (315) 363-8450.
View Audit 7403
Finding 5561 (2023-001)
Material Weakness 2023
Generacion Floreciente
UT
Material Weakness Reporting Internal Control / Segregation of Duties
2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amount...
2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amounts. Cause: Total expenditures for the year ended June 30, 2023, exceeded the budgeted amount. This is due to the School exceeding budget primarily with instructional expenditures for salaries and benefits. Effect: Expenditures in excess of the final adopted budgeted amounts. Recommendation: We recommend that management ensures their final adopted budget amounts are sufficient to cover the total expenditures by fund. Management Response: Management agrees with this finding and plans to implement additional control procedures and training of personnel to ensure that expenditures by fund don’t exceed the final adopted budgeted amounts. 53
View Audit 7387
Finding 5543 (2023-001)
Significant Deficiency 2023
Educare of Washington, Dc
DC
Reporting Internal Control / Segregation of Duties § 200.301
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker ...
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker will be independent of the report preparer. Name and Title of Responsible Official: Barbara Ledyard, Vice President of Finance and Administration Anticipated Completion Date: December 29, 2023
View Audit 7376
Finding 5538 (2023-004)
Significant Deficiency 2023
Unified School District No. 352
KS
Allowable Costs / Cost Principles Reporting
2023-004 Federal program Education Stabilization Fund - 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantia...
2023-004 Federal program Education Stabilization Fund - 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantiated with supporting documentation. Recommendation We recommend that the District save supporting documentation when preparing reports for submission, as well as review their controls to ensure that reports are submitted accurately. Comments on the Finding Recommendation In comparison with other federal programs that the District typically has activity for, the ESSER reporting was particularly challenging. After the last of the ESSER funding is spent and reported, the District does not anticipate this to be a problem in the future. Action Taken Moving forward, the District will watch amounts more closely, and a reconciliation of ESSER accounts will be completed for each reporting period.
View Audit 7362
Finding 5537 (2023-002)
Significant Deficiency 2023
Ave Maria University, Inc. and Subsidiaries
FL
Subrecipient Monitoring Eligibility Reporting § 200.328 § 200.329
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of ...
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of each of the 48 pages) makes review before submission extremely difficult. There were literally hundreds of entries in this report, and there were three errors, each of which reflected information that was reported accurately in the quarterly reports posted on the University’s website. Despite the unfortunate design constraints, the University will endeavor to identify a practical way to conduct a review of the annual report before submission next spring. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin
View Audit 7341
Los Angeles Christian Health Centers and Subsidiary
CO
Reporting
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department will retain all supporting documentation for data elements reported in future annual UDS report submissions. The IT Systems Department will also implement more standar...
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department will retain all supporting documentation for data elements reported in future annual UDS report submissions. The IT Systems Department will also implement more standardized reporting tools to replace the Microsoft Access database that a former employee used to prepare 2022 UDS report visits. During the audit, the new data analyst employees could not locate nor replicate the supporting data for visits reported in the 2022 UDS report. Person Responsible for Corrective Action Plan: Joe Mendez, IT Systems Director Anticipated Date of Completion: February 15, 2024
View Audit 7288
Waterside Homes, Inc.
MD
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7287
Second Step, Inc.
MD
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7286
Second Step, Inc.
MD
Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
View Audit 7286
Second Step, Inc.
MD
HUD Housing Programs Reporting Cash Management
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
View Audit 7286
Finding 5517 (2023-002)
Significant Deficiency 2023
Wautoma Area School District
WI
Reporting Internal Control / Segregation of Duties
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be ongoing.
View Audit 7273
Finding 5511 (2023-001)
Significant Deficiency 2023
Certell, INC
IN
Student Financial Aid Reporting Significant Deficiency
A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enroll...
A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enrollment Status Reporting. During Spring 2023 the transition to non-profit status created some delays in processing information. Financial Aid officers have been counseled to emphasize the importance of timely enrollment reporting.
View Audit 7272
Finding 5497 (2023-003)
Material Weakness 2023
Lutheran Social Services of South Dakota
SD
Reporting Subrecipient Monitoring § 200.303
Finding 2023-003 Reporting Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. The quarterly report ending December 2022 for the fiscal year award 2020 improperly excluded expenditures incurred of $85,000 relating to t...
Finding 2023-003 Reporting Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. The quarterly report ending December 2022 for the fiscal year award 2020 improperly excluded expenditures incurred of $85,000 relating to the Services to Older Refugees set-aside services program. b. The semi-annual ORR6, covering the period of 4/1/2022 – 9/30/2022, was not submitted timely. c. The FFATA report filed for Sioux Falls School District included the incorrect Subaward Obligation/Action Date. Responsible Individuals: Nathan Beyer, Emily Lyons, Tim Jurgens Corrective Action Plan: a. Due to transitions in staffing, there was an error in the reporting of one quarterly report. It was not caught in the review process, but was corrected on the subsequent quarterly report. The process for completion and review of the quarterly reports will be reviewed to determine if any changes are necessary. b. The process and timing of reporting submissions will be reviewed with staff to ensure reports are submitted in a timely manner. c. FFATA reporting requirements will be reviewed to ensure management has the correct understanding of reporting terms. Anticipated Completion Date: December 31, 2023
View Audit 7260
Finding 5493 (2023-003)
Significant Deficiency 2023
Dodge County Housing Authority
WI
Subrecipient Monitoring Reporting
The Executive Director continues to work to assume this responsibility to ensure this is prepared accurately. Anticipated resolution with future submission. Contact Donna Braun at 920-386-2866 x 101.
The Executive Director continues to work to assume this responsibility to ensure this is prepared accurately. Anticipated resolution with future submission. Contact Donna Braun at 920-386-2866 x 101.
View Audit 7248
Finding 5483 (2023-001)
Significant Deficiency 2023
Dodge County Housing Authority
WI
Reporting Internal Control / Segregation of Duties
We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries a...
We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries are reviewed prior to the audit submission. The Board of Commissioners will continue to monitor this situation and may attempt to fill future board positions with a member who has expertise to contribute to the review of financials or consider contracting an accounting firm to assist in preparation. The Executive Director and Supervisor will utilize accounting degrees and participate in trainings to further reduce the reliance on the audit firm in the March 2024 submission. Contact Donna Braun at 920-386-2866 x 101.
View Audit 7248
Finding 4978 (2023-003)
Material Weakness 2023
Children's Home Society of South Dakota
SD
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303 § 200.327 § 200.328
Finding 2023-003 Reporting – Material Weakness in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance FFAL # 16.575, 2022-COMBO-00022 Finding Summary: The Victims’ Service final ...
Finding 2023-003 Reporting – Material Weakness in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance FFAL # 16.575, 2022-COMBO-00022 Finding Summary: The Victims’ Service final financial report was not completed until requested by the auditors. Responsible Persons: Shannon Clark, Chief Financial Officer Lynn Peterson, Controller Michelle Tarrell, Finance Administrator Corrective Action Plan: A Finance Administrator has been designated for each Federal Financial Assistance Program. The Controller and Finance Administrator(s) will monitor and ensure reporting requirements are timely completed. Anticipated Completion Date: June 30, 2024
View Audit 7224
Finding 4939 (2023-001)
Material Weakness 2023
Entheos Academy
UT
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2023-001 Finding Summary: Entheos 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 an...
Finding 2023-001 Finding Summary: Entheos 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. Entheos Academy ESSER expenditures and number of specific positions supported with ESSER funds for funds received outside of the required reporting period. Responsible Individuals: Brian Cates, Business Manager and Ester Blackwell Executive Director Corrective Action Plan: Management will provide the USBE with the correct ESSER expenditures and number of specific positions supported with ESSER funds for the correct reporting period. 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 7186
Finding 4938 (2023-003)
Material Weakness 2023
Wittenberg-Birnamwood School District
WI
Internal Control / Segregation of Duties HUD Housing Programs Material Weakness
Segregation of Duties - ESSER Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone ot...
Segregation of Duties - ESSER Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone other than the payroll position review a report of all payroll rate changes and compare that to Board approved rates to help ensure the proper amount is used. CLA also recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement additional controls in response to this finding. When payroll rate changes occur payroll personnel will process a report of all pay records for the Superintendent to review and compare to the board approved rates to ensure accurate rates are being used. He will sign off on the report and it will be retained. In addition, the Superintendent will add a review process for all reporting requirements related to ESSER reports. The District Accountant will continue to prepare the ESSER annual report and the Superintendent will subsequently review and approve this report. Name(s) of the contact person(s) responsible for corrective action: Garrett Rogowski Planned completion date for corrective action plan: 2023-24 fiscal year
View Audit 7185
Beulah Heights University
GA
Student Financial Aid Subrecipient Monitoring Eligibility
Finding 2023-001 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs We observed the following conditions in c...
Finding 2023-001 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Two (2) out of 16 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 16 students tested did not have a post withdrawal disbursement within the allotted days of the school’s withdrawal date determination. 3. One (1) out of 16 students tested did not have Title IV funds returned within the allotted days of the school’s withdrawal date determination. 4. One (1) out of 16 students received Title IV funding and was not charged for courses taken. The questioned cost is $124. The funds were subsequently returned to the USDE. 5. One (1) out of 16 students received a Pell grant greater than the amount for which the student was eligible. The questioned cost is $862. The funds were subsequently returned to the USDE. 6. Five (5) out of 16 students were selected for refund canceled check testing. There was no documentation provided to test signatures for two (2) of the students selected. All requested documents were subsequently provided. 7. One (1) out of 16 students tested was eligible for a Federal Direct Subsidized loan and was not awarded. 8. One (1) out of 16 students tested had an award letter that stated subsequent Title IV disbursements were available to the student and the subsequent disbursements were not awarded." The University should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Corrective Actions – 1. NSLDS reporting is actively reconciled monthly with our third-party financial aid servicer and, as of November 16, 2023, the University confirmed 97.34% reported. The University will continue to actively monitor this reporting to ensure accuracy and timeliness. 2. Student Information System integration with third-party financial aid servicer’s system will allow the University to improve timing of drop notifications to ensure the third-party financial aid servicer is notified timely. The University will continue to monitor and review the process of withdrawal disbursement more thoroughly with the third-party financial aid processor to ensure that they are processed timely. 3. The University will monitor and review the process of returning Title IV funds to ensure that returns are processed timely. 4. The University has implemented a process that cross-checks enrollment with financial aid funding to identify and address situations in which students are inappropriately awarded Title IV funding. 5. The University is working with its third-party financial aid servicer to ensure Pell grants are awarded appropriately and within the amounts eligible. The University will ensure timely enrollment changes are sent to third-party financial aid servicer for any adjustments to aid eligibility. 6. The University has robust controls related to student refunds, and will continue to enforce these controls and retain the necessary documentation. 7. The University is working with its third-party financial aid servicer to ensure Federal Direct Subsidized Loans are awarded in all cases where appropriate. This is a unique situation where the FA software failed to recognize NSLDS information. The third-party financial aid servicer will monitor students closer until the system issue is resolved. 8. The Universiy is working with its third-party financial aid servicer to ensure Title IV disbursements, as outlined in award letters, are ultimately awarded.
View Audit 7158
Finding 4923 (2023-003)
Material Weakness 2023
Hannibal School District No. 60
MO
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.302
The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us i...
The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us in the past. The school district has received federal and state grants annually that are reconciled to the appropriate project codes and this process will be diligently followed as in prior years. For example, the district was awarded the Immediate Responses Services grant in Fall 2023. The expenditure project codes for this grant have been provided by grant guidance and any and all expenditures will be coded using these expenditures codes. This should prevent any need for future journal entries moving forward. This process is an example of the systematic process that will be followed for all grants.
View Audit 7144
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