Corrective Action Plans

Finding 398335 (2023-002)

Significant Deficiency 2023

AR

Internal Control / Segregation of Duties Reporting

The District will contact DESE to determine if further steps are needed. The Assistant Superintendent of Student Services will facilitate this action.

View Audit 307003

Finding 398332 (2023-002)

Significant Deficiency 2023

Goodwill Industries International, INC

MD

Subrecipient Monitoring Reporting Significant Deficiency

Management concurs with this recommendation. GII Mission Team plans to complete the FFATA reporting on its Subaward Reporting System (FSRS) for the Federal Communications Commission grant (FCC). The team will provide training to relevant staff on GII’s New Grant Start Up checklist from the GII Grant...

Management concurs with this recommendation. GII Mission Team plans to complete the FFATA reporting on its Subaward Reporting System (FSRS) for the Federal Communications Commission grant (FCC). The team will provide training to relevant staff on GII’s New Grant Start Up checklist from the GII Grant Management Toolkit that requires a review of Grant Terms and Conditions including the FFATA reporting requirement for federal grants, and training on the process for reporting the FFATA on FSRS. This includes collection of required elements, such as the UEI number, congressional districts zip codes, and level of Federal grants received from subrecipients. Additionally, the supervisor must review and approve the report before submission. Confirmation of successful submission is required for the grant records. GII will review grant startup checklist within 30 days of receipt of grant with program manager and grant accounting staff to ensure all required activities are completed. The team will ensure that the grant start up process is followed with all new federal grants. With the described action plan, GII will strengthen supervision and review controls over evaluating subawards for reporting requirements under FFATA and tracking whether reporting occurs timely and accurately. Persons Responsible for Corrective Action: Martin Scaglione Kristin Pratt Chief Mission Officer Sr. Director Grant Operations and Administration Implementation of the Correction Action Plan: All corrective actions will be completed by June 30, 2024.

View Audit 306999

Finding 398297 (2023-004)

Significant Deficiency 2023

Eugene School District 4j

OR

Reporting Equipment & Real Property Management Significant Deficiency

17. Deficiency #17 SA-2023-004 a. Significant Deficiency - The grant should properly report items in correct categories of expenditures. b. With new staff, the SEFA report was incorrectly reporting expenditures in wrong categories. Once identified by auditors, the SEF A was corrected and submitted. ...

17. Deficiency #17 SA-2023-004 a. Significant Deficiency - The grant should properly report items in correct categories of expenditures. b. With new staff, the SEFA report was incorrectly reporting expenditures in wrong categories. Once identified by auditors, the SEF A was corrected and submitted. Additional documentation was noted for next fiscal year to ensure federal expenditures are reported accurately. c. This was implemented as of February 2024.

View Audit 306983

Finding 398290 (2023-003)

Significant Deficiency 2023

Eugene School District 4j

OR

Reporting Significant Deficiency

16. Deficiency #16 SA-2023-003 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With new staff, the SEF A report was incorrectly reporting IDEA expenditures in wrong groups. Once identified by auditors, the SEF A was corre...

16. Deficiency #16 SA-2023-003 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With new staff, the SEF A report was incorrectly reporting IDEA expenditures in wrong groups. Once identified by auditors, the SEF A was corrected and submitted. Additional documentation was noted for next fiscal year to ensure federal expenditures are reported accurately. c. This was implemented as of February 2024.

View Audit 306983

Finding 398284 (2023-002)

Significant Deficiency 2023

Eugene School District 4j

OR

Reporting Significant Deficiency

15. Deficiency #15 SA-2023-002 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With changes during the audit process to expenditures, this resulted in a misstatement of the original SEF A reported to auditors. Subsequent ...

15. Deficiency #15 SA-2023-002 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With changes during the audit process to expenditures, this resulted in a misstatement of the original SEF A reported to auditors. Subsequent changes were made once new expenditure information was recorded and the SEF A was appropriately updated. c. This was implemented as of February 2024.

View Audit 306983

Finding 398278 (2023-001)

Significant Deficiency 2023

Eugene School District 4j

OR

Reporting Subrecipient Monitoring Significant Deficiency

14. Deficiency #14 SA-2023-001 a. Significant Deficiency - The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. b. Proper documentation was not received by Charter Schools for payments made with federal ESSER dollars. Subsequen...

14. Deficiency #14 SA-2023-001 a. Significant Deficiency - The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. b. Proper documentation was not received by Charter Schools for payments made with federal ESSER dollars. Subsequent documentation was received during the audit process. This documentation has been noted for any future disbursements to ensure proper documentation is received beforehand. c. This was implemented as of March 2024

View Audit 306983

Finding 398264 (2023-001)

Significant Deficiency 2023

Brigham Young University - Hawaii

HI

Student Financial Aid Reporting Eligibility

Management's Views and Corrective Action Plan Finding 2023-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assis...

Management's Views and Corrective Action Plan Finding 2023-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.268, 84.063 Award Titles: Federal Direct Student Loan Program, Federal Pell Grant Program A ward Years: 7 /2022 - 6/2024 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan: The prior year's corrective action plan was successful in addressing two of three issues identified in previous audits in enrollment reporting. These additional steps will be taken to address the remaining issue noted during the 2023 audit, which resulted in a repeat finding of 2022-001. When a student returns from a leave of absence, PeopleSoft updates the students' program begin date for the student's return date rather than the original program begin date. Daryl Whitford, Registrar, will continue reviewing program begin dates for students returning from a leave of absence to ensure the proper program begin date is reported to NSLDS. In addition, we will review if any PeopleSoft enhancements can be made to provide additional comfort that the program begin elates are accurate in these circumstances. Daryl Whitdord, Registrar, who is responsible for enrollment reporting at Brigham Young University Hawaii will continue to provide training to staff who participate in enrollment reporting to ensure that they are aware of the campus and program enrollment changes to be reported, the details to be reported for each change, and the importance of submitting changes timely. Also, Daryl Whitford, Registrar, will oversee the implementation of a control wherein the University will review program begin dates for students returning from leave of absence to ensure the proper program begin date is reported to NSLDS. Timing: Daryl Whitford, Registrar, will be responsible for overseeing that the items as noted in the corrective action plan section above will be implemented by September 1, 2024. Signed and Acknowledged, Daryl Whitford, Registrar BYU-Hawaii daryl.whitford@byuh.edu 808-675-3730

View Audit 306965

Finding 398258 (2023-001)

None 2023

Fahrney-Keedy Memorial Home, Inc.

MD

Reporting Matching / Level of Effort / Earmarking Questioned Costs

Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track: o...

Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track: o Outsourcing of finance function to an outside CPA firm with focus on cleaning up resident billings and enhanced collection efforts of the Home’s outstanding patient receivables. o Outsourcing of dining services at both locations, which is expected to save the Home approximately $100,000 annually. o Workforce reduction in management and ancillary level staff. Establishment of a committee to focus primarily on recruitment of in-house staff, in order to fill open positions and thereby seek to minimize reliance on higher cost contracted/agency staff. o Review of all contracts and monthly expenses to identify further opportunities to reduce expenses. o With the completion of the stormwater infrastructure project in early 2024, the Home is also planning a 36-unit independent living expansion, which is expected to increase cash flows in the future.

View Audit 306951

Finding 398248 (2023-001)

None 2023

Assemblies of God Family Services Agency

AR

Reporting § 200.512

Action Taken: NA, form was late due to auditor delay.

View Audit 306925

Finding 398242 (2023-001)

Material Weakness 2023

White Pass School District No. 303

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Angela Bowen 516 Silverbrook Rd, Randall, WA 98377 360-497-3791 Corrective action t...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Angela Bowen 516 Silverbrook Rd, Randall, WA 98377 360-497-3791 Corrective action the auditee plans to take in response to the finding: The White Pass School District will immediately implement the following controls to assure that the District has adequate internal controls in place for any future expenditures for Capital Projects where federal funds will be used. 1-The District will review the Federal Procurement and contractor requirements prior to submitting applications to use federal funds for Capital Projects. 2- The District will have a meeting with the appropriate staff involved with the project to insure that compliance with the Federal Program Procurement including compliance with the federal wage rate requirements are met. 3- As part of the verification process to ensure adequate internal controls the District will identify who the person will be who will secure and monitor weekly certified payroll from the contractors to stay in compliance with the federal wage rate requirements at the beginning of each project. Anticipated date to complete the corrective action: Effective immediately 5/13/2024

View Audit 306916

Finding 398241 (2023-001)

None 2023

Crestwood Court, Inc.

MO

Reporting

A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting ...

A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that should facilitate the timely filing of financial statements moving forward. Contac Person: Jen Swisher, Director of Finance Anticipated Completion Date: December 1, 2023.

View Audit 306914

Finding 398240 (2023-001)

None 2023

Casa Grande, Inc.

MO

Reporting

A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting ...

A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that should facilitate the timely filing of financial statements moving forward.

View Audit 306911

Finding 398239 (2023-001)

None 2023

Tradewinds, Inc.

MO

Reporting

A Director of Finance was hired in March 2023 to ensure timeliness of financial statements filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounti...

A Director of Finance was hired in March 2023 to ensure timeliness of financial statements filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that should facilitate the timely filing of financial statements moving forward. Contact person: Jen Swisher, Director of Finance. Anticipated Completion Date: December 1, 2023.

View Audit 306909

Finding 398180 (2023-001)

Significant Deficiency 2023

Chicago Humanities Festival

IL

Reporting

The Festival will implement procedures to ensure an efficient and effective transfer of knowledge when there is turnover of key finance personnel so that the Festival maintains compliance with applicable financial reporting requirements including required audit submission due dates to Federal fundin...

The Festival will implement procedures to ensure an efficient and effective transfer of knowledge when there is turnover of key finance personnel so that the Festival maintains compliance with applicable financial reporting requirements including required audit submission due dates to Federal funding sources. The Festival will also update its financial policies and procedures to include these new procedures and have the updated financial policies and procedures reviewed and approved by the board of directors.

View Audit 306889

Finding 398168 (2023-004)

Significant Deficiency 2023

Wakefield Community School

NE

Subrecipient Monitoring Reporting School Nutrition Programs

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 306885

Finding 398167 (2023-001)

Significant Deficiency 2023

Coxhealth

MO

Allowable Costs / Cost Principles Questioned Costs Reporting

Calculation errors identified during the 2023 Single Audit resulted in a variance between lost revenues and federal program funding received. To correct this variance, lost revenue calculations were updated to adjust patient care revenue to better align with program funding requirements for applica...

Calculation errors identified during the 2023 Single Audit resulted in a variance between lost revenues and federal program funding received. To correct this variance, lost revenue calculations were updated to adjust patient care revenue to better align with program funding requirements for applicable periods. To account for the questioned costs identified, additional expenses of approximately $460,000 were identified and meet program requirements for allowable expenses related to prevention, mitigation, and response to COVID-19.

View Audit 306883 Questioned Costs: $1

Finding 398164 (2023-001)

Significant Deficiency 2023

Center for Applied Linguistics

DC

Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring § 200.210 § 200.331

As of January 2, 2024 CAL, hired a staff account (Melanie Richards) to ensure all expenses are recorded in compliance with performance periods. The Associate Director of Finance will review all postings monthly and consult with the Vice President of Finance on any corrections or recommendations.

View Audit 306874

Finding 398105 (2023-002)

None 2023

Talbot County, Maryland

MD

Questioned Costs Reporting

Our corrective action plan has involved the implementation of clearly defined grant processes and cross training within our department that will help the County to mitigate any future impacts on the timely submission of our single audit report. This is an evolving process that will show marked impro...

Our corrective action plan has involved the implementation of clearly defined grant processes and cross training within our department that will help the County to mitigate any future impacts on the timely submission of our single audit report. This is an evolving process that will show marked improvement for the 2024 single audit.

View Audit 306847

Finding 398100 (2023-002)

Significant Deficiency 2023

Warren County Housing Authority

IA

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort ...

Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.

View Audit 306825

Finding 398094 (2023-002)

Significant Deficiency 2023

Sioux Falls Regional Airport Authority

SD

Questioned Costs Reporting Significant Deficiency § 200.303 § 200.327 § 200.328

Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-60, AIP3-46-0050-62 Finding Summary: The SF-425 annual report dated September 30, 2023, for award AIP3-46-0050-54 underreported the federal share of expenditures by $80,133, while the FAA Form 5100-127 annual report ...

Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-60, AIP3-46-0050-62 Finding Summary: The SF-425 annual report dated September 30, 2023, for award AIP3-46-0050-54 underreported the federal share of expenditures by $80,133, while the FAA Form 5100-127 annual report dated December 31, 2022, for all awards underreported the externally restricted assets by $397,646 Responsible Individuals: Dan Letellier, Executive Director Corrective Action Plan: Management will ensure correct support documentation is provided to 3rd party account for correct submission of FAA Forms 5100-127. Director will also verify that annual report form SF-425 reconciles to underlying supporting records. Anticipated Completion Date: Ongoing

View Audit 306816

Finding 398087 (2023-001)

None 2023

Kamargo Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Kamargo Housing Fund Company, Inc. agree...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Kamargo Housing Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kristi Dippel, Executive Director, at (315) 686-3212.

View Audit 306796

Finding 398062 (2023-003)

Material Weakness 2023

Southwestern Wisconsin Community School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2023-003 - Material Adjustments (Prior year finding #2022-003) Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its a...

Finding #2023-003 - Material Adjustments (Prior year finding #2022-003) Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District’s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: John Costello Anticipated Completion: June 30, 2024

View Audit 306776

Finding 398053 (2023-003)

Significant Deficiency 2023

Kaskaskia Community College District #501

IL

Questioned Costs Student Financial Aid Reporting § 200.303

Action taken in response to finding: will include Institutional Research compiling the data and then sending to Financial Aid/Admissions for review of the enrollment files. The Financial Aid/Admissions department will test a sample of the student enrollment data that it is correct. The Department ...

Action taken in response to finding: will include Institutional Research compiling the data and then sending to Financial Aid/Admissions for review of the enrollment files. The Financial Aid/Admissions department will test a sample of the student enrollment data that it is correct. The Department will maintain evidence of the review and confirm back to Institutional Research the review has been completed. Institutional Research can then submit the enrollment files to the National Student Clearinghouse.

View Audit 306769

Finding 398038 (2023-001)

Material Weakness 2023

Riverside School District No. 416

WA

Subrecipient Monitoring Questioned Costs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Riverside School District No. 416 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Riverside School District No. 416 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Lisa Bjorklund, Business Manager Riverside School District No. 416 34515 N Newport Hwy Chattaroy, WA 99003-9734 Corrective action the auditee plans to take in response to the finding: In the future the district will comply with the federal prevailing wage requirements as part of our internal control process. Riverside will provide a weekly statement for all federal prevailing wage contracts; contracts will have all applicable Davis Bacon language in the contract prior to the start of any work. Riverside will comply with all applicable under Title 2 CFR Part 200, Title 29 CFR Section 3.3, and Title 29 CFR Section 5.5. Anticipated date to complete the corrective action: The corrective action will be in place as of May 20, 2024.

View Audit 306759

Finding 398036 (2023-001)

Significant Deficiency 2023

City of San Benito

TX

Questioned Costs Reporting Significant Deficiency

Performance Reporting Federal Program: American Relief Plan Act (ARPA) ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Individual Responsible: Stephanie Sarrionandia, Finance...

Performance Reporting Federal Program: American Relief Plan Act (ARPA) ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Individual Responsible: Stephanie Sarrionandia, Finance Director The City of San Benito has identified turnover in the finance department and city administration staff as the root cause of failure to submit reports on time, due to a lack of sufficient staff members with access to the system for report submission. Corrective Actions:  Designated Access: During the 2024 Fiscal Year, the City ensured that at least three employees were designated to have access to the required information and system for report submission. Additionally, the City maintained a roster of designated employees which ensured coverage during staff transitions.  Cross-Training Program: During the 2024 Fiscal Year, the City implemented a comprehensive cross-training program to ensure all designated employees had a thorough understanding of reporting guidelines and procedures. Additionally, the City documented standard operating procedures for report submission and ensured they were readily available to all designated staff members.  Designated Responsibility: During the 2024 Fiscal Year, the City designated specific individuals to be responsible of overseeing report submission deadlines to ensure compliance. Additionally, the City established clear communication channels for reporting deadlines and responsibilities to designated staff members. By following this plan, the City of San Benito has addressed the issue of delayed report submissions and ensured smoother operations despite turnover in staff. Date corrective action plan was implemented: October 01, 2023.

View Audit 306747

Corrective Action Plans

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