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Corrective Action Plans

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Finding 1748 (2023-001)
Significant Deficiency 2023
Guadalupe County Hospital
NM
Reporting Significant Deficiency
Procedures to support reported values for PRF as well as any other reporting have been implemented.
Procedures to support reported values for PRF as well as any other reporting have been implemented.
View Audit 3033
Finding 1728 (2023-002)
Significant Deficiency 2023
St. Mary's University of San Antonio, Texas
TX
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
To eliminate student data input errors, the following corrective actions will be implemented: 1. For TRiO SSS program, the University will automate student data information migration from the existing ERP Banner system into the program database.  This database automation/migration will minimize stud...
To eliminate student data input errors, the following corrective actions will be implemented: 1. For TRiO SSS program, the University will automate student data information migration from the existing ERP Banner system into the program database.  This database automation/migration will minimize student data entry points that are currently keyed in manually. Each of the TRIO programs will perform additional reviews on the student data.  The following procedures will be implemented: For all data entered manually into a program’s database, the data will be reviewed by the person who keyed in the data or a separate individual based on staffing availability. The individual will review the data input for accuracy and sign off indicating the data has been reviewed and is correct. Every month each program’s PD will pull a random sample of 25 student records for error verification.  If a single data error is found in a program, then the random sample will be expanded by another 25 student records.  If an additional data error is found, all the remaining new student records entered that month will be verified by the PD. All errors identified will be corrected before submission of the APR. For all programs, error message reports and subsequent data revisions will be printed, saved, and reviewed by the PDs to verify accuracy of corrections.
View Audit 3005
Finding 1709 (2023-005)
Significant Deficiency 2023
Community Unit School District 100
IL
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II D2 (4 of 4 quarters required), ESSER I (1 of 1 quarters required), and ESSER II ST (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should sche...
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II D2 (4 of 4 quarters required), ESSER I (1 of 1 quarters required), and ESSER II ST (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.
View Audit 2972
Finding 1708 (2023-004)
Significant Deficiency 2023
Community Unit School District 100
IL
Equipment & Real Property Management Reporting
Condition: The ESSER III Digital Equity grant included items below the capitalization threshold of $5,000 in capital outlay objects. Plan: To avoid this compliance and internal control issue, the District should communicate with its staff the capitalization policy and have a review process to...
Condition: The ESSER III Digital Equity grant included items below the capitalization threshold of $5,000 in capital outlay objects. Plan: To avoid this compliance and internal control issue, the District should communicate with its staff the capitalization policy and have a review process to ensure that only include items greater than its $5,000 capitalization threshold is followed. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and management will communicate the District's capitalization policy and the proper recording of items that fall underneath the District's capitalization threshold with all District employees who are involved with grant writing, grant reporting, and posting to the general ledger system.
View Audit 2972
Finding 1706 (2023-006)
Significant Deficiency 2023
Community Unit School District 100
IL
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Condition: Quarterly expenditure reports for the project’s expenditures were not timely filed for ESSER III (2 of 4 quarters required) and ESSER III C3 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure...
Condition: Quarterly expenditure reports for the project’s expenditures were not timely filed for ESSER III (2 of 4 quarters required) and ESSER III C3 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.
View Audit 2972
Saint Xavier University
IL
Special Tests & Provisions Student Financial Aid Reporting
2023-002: Late Return of Title IV Credit Balance - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264- Grant Period - Year Ended June 30, 2023 Condition Found: During our Credit Balance testing, we noted that the University did not return the c...
2023-002: Late Return of Title IV Credit Balance - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264- Grant Period - Year Ended June 30, 2023 Condition Found: During our Credit Balance testing, we noted that the University did not return the credit balances for two out of forty students we tested within the required time frame. We consider the untimely return of credit balance to the students accounts to be a significant deficiency to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan - The refund date is calculated manually. There was a miscommunication in the department and refunds were processed at 16 days instead of the required 14. Staff have been retrained and will start the refund process sooner. Responsible Person for Corrective Action Plan - Karrie Mallo, Director of Student Accounts Implementation Date of Corrective Action Plan - Action has already been completed. Staff have been retrained. The Director of Student Accounts will review all calculated refund dates.
View Audit 2826
Saint Xavier University
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
2023-001: Improper Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 - Grant Period - Year Ended June 30, 2023 Condition Found: During our Return of Title IV Fund testing, we noted that the University did not...
2023-001: Improper Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 - Grant Period - Year Ended June 30, 2023 Condition Found: During our Return of Title IV Fund testing, we noted that the University did not calculate properly or return Title IV Student Financial Aid in the required time frame for two out of twenty-five students we tested. We consider the untimely returns and incorrect calculations of the Return of Title IV to be an instance of noncompliance to the Special Tests and Provisions Compliance Requirement. This is also a repeat finding reported in Section IV Prior Year Financial Statement and Federal Award findings as 2022-001. Corrective Action Plan Action has already been completed. In both cases, the calculation was complete timely, but there were errors in the calculation. When the errors were identified, both calculations were purged and recalculated and the correct funds were returned. Manager currently reviews all refund calculations to ensure accurate calculations and will continue that practice to ensure compliance. Responsible Person for Corrective Action Plan Susan Swisher, Executive Director Office of Financial Aid. Implementation Date of Corrective Action Plan
View Audit 2826 Questioned Costs: $1
Finding 1582 (2023-001)
Significant Deficiency 2023
North Greenville University
SC
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Context: The financial aid staff will continue to take advantage of the training resources provided by the National Association of Student Financial Aid Administrators (NASFAA) to ensure understanding of the newer re...
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Context: The financial aid staff will continue to take advantage of the training resources provided by the National Association of Student Financial Aid Administrators (NASFAA) to ensure understanding of the newer regulations related to R2T4 calculations for modular-based programs. They will also ensure that our internal R2T4 procedure document is accurate and that it is followed as a guide when completing calculations for these programs. And lastly, the team will have two trained aid administrators review R2T4 calculations, specifically for the modular-based programs (online and graduate students), to monitor for accuracy. Person Responsible for Corrective Action Plan: Cindi Patterson, Director for Financial Aid Anticipated Date of Completion: October 2023
View Audit 2823 Questioned Costs: $1
Mission Housing Developmnet Property Iv, Inc.
CA
HUD Housing Programs Reporting
Management is working on requesting HUD to waive the funding requirements.
Management is working on requesting HUD to waive the funding requirements.
View Audit 2808
Finding 1503 (2023-003)
Significant Deficiency 2023
Ehdoc Teamsters Residences, Inc.
FL
HUD Housing Programs Reporting
FINDING NO. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue should be recorde...
FINDING NO. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue should be recorded in the correct accounting period. Action Taken: The compliance department will provide additional training to the manager on implementing HUD approved rent increases. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954- 835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 2765
Finding 1502 (2023-002)
Significant Deficiency 2023
Ehdoc Teamsters Residences, Inc.
FL
HUD Housing Programs Eligibility Reporting
FINDING NO. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should maintain all required tenant documentation including proper signatures on applications, support for security deposit collections, ev...
FINDING NO. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should maintain all required tenant documentation including proper signatures on applications, support for security deposit collections, evidence that tenants meet the age or disability requirements, and verification of tenant income through the EIV system. Action Taken: The compliance department will provide additional training with the manager on screening policies and procedures. Compliance will also conduct periodic file reviews ensuring screenings were performed and that a copy of the report was put into the tenant file.
View Audit 2765
Ehdoc Teamsters Residences, Inc.
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 ...
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022, through June 30, 2023 The findings from the June 30, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. A HUD approved 9250 should be obtained to remove excess funds. Action Taken: The lender inadvertently took the retro R4R increase of $468.00 again after already being paid in the previous month. A 9250 will be prepared so that the over funding can be deposited back to the account.
View Audit 2765
Finding 1451 (2023-002)
Significant Deficiency 2023
Eastside Home Association
WA
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Management agrees with the finding and funds will be included in current year’s residual receipts deposit.
Management agrees with the finding and funds will be included in current year’s residual receipts deposit.
View Audit 2650
Finding 1450 (2023-001)
Significant Deficiency 2023
Eastside Home Association
WA
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Management agrees with the finding and has replenished the funds.
Management agrees with the finding and has replenished the funds.
View Audit 2650
Finding 1392 (2023-003)
Significant Deficiency 2023
Panhandle Cusd #2
IL
Reporting
Condition: Per review of report submissions, the District submitted the fourth quarter of 2022 ESSER III report untimely. The District’s report was submitted to the State of Illinois on 3/20/2023, as opposed to the due date of 1/20/2023, as required. While the District was not submitting any additi...
Condition: Per review of report submissions, the District submitted the fourth quarter of 2022 ESSER III report untimely. The District’s report was submitted to the State of Illinois on 3/20/2023, as opposed to the due date of 1/20/2023, as required. While the District was not submitting any additional expenses for reimbursement, they did not comply with the stated guidelines. Recommendation: The District should ensure that they complete and submit accurate reports to ISBE timely. Management’s Response: The District will take the necessary steps to ensure reports are submitted both timely and accurately. Anticipated Date of Completion: June 30, 2024.
View Audit 2626
Finding 1391 (2023-002)
Significant Deficiency 2023
Panhandle Cusd #2
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ens...
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ensure that they review each invoice/bill received prior to issuing payment for the invoice/bill and prior to submitting for grant reimbursement. Management’s Response: The District will take the necessary steps to avoid paying and charging invoices to multiple grants. Anticipated Date of Completion: June 30, 2024.
View Audit 2626 Questioned Costs: $1
Finding 1366 (2023-005)
Significant Deficiency 2023
Craig City School District
AK
Reporting Significant Deficiency
Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Melinda Bass, Business Manager Corrective Action Plan: The preliminary audit states that each school district must submit an Impact Aid application annually by January 31 at 11:59pm Eastern T...
Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Melinda Bass, Business Manager Corrective Action Plan: The preliminary audit states that each school district must submit an Impact Aid application annually by January 31 at 11:59pm Eastern Time. During Altman, Rogers & Co.’s review of CCSD’s FY 24 application, Altman, Rogers & Co. notes a significant deficiency because CCSD’s application was not submitted until February 1, 2023. CCSD discovered there was a discrepancy with the instructions for our FY 24 Impact Aid application between what was provided on the Impact Aid website for Section 7003 Application Instructions and a slide presentation that the U.S. Department of Education developed for Impact Aid Applications. CCSD’s Business Manager, Melinda Bass, followed the instructions on the Impact Aid website that stated that Impact Aid applications will be placed in a “Waiting Signature” status and the LEA user will be notified by email that they would have a task waiting. CCSD Business Manager, Melinda Bass, followed these instructions and then unfortunately discovered the discrepancy between the website and slide presentation. CCSD submitted our FY 24 Impact Aid application on time by the January 31 deadline, however, because we were waiting for email confirmation, the application wasn’t signed by the January 31 deadline and was signed on February 1. CCSD disagrees with this item being considered a significant deficiency. Moving forward, CCSD will ensure all Impact Aid applications are submitted and signed by the January 31 deadline.
View Audit 2560
Finding 1364 (2023-004)
Material Weakness 2023
Raccoon Consolidated School District 1
IL
Equipment & Real Property Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of C...
Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Misty Johannes, Superintendent Management's Response: The District will ensure expenditures are coded correctly.
View Audit 2551
Finding 1238 (2023-003)
Significant Deficiency 2023
Township of Pointe Aux Barques
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2023-003 Considered a significant deficiency Recommendation: It is recommended that the Township implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and proced...
Finding 2023-003 Considered a significant deficiency Recommendation: It is recommended that the Township implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including federal award programs.
View Audit 2345
Finding 1236 (2023-001)
Significant Deficiency 2023
Township of Pointe Aux Barques
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial ...
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.
View Audit 2345
Finding 1234 (2023-001)
Material Weakness 2023
Senior Resources, Inc.
SC
Eligibility Cash Management Reporting
View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation D...
View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation Date of Corrective Action : 10/31/2023 Person Responsible for Corrective Action: Andrew Boozer, Executive Director, Marcus Hunter, Director of Finance and Operations, and Beverly Breuer, Director of FGP/SCP Programs.
View Audit 2307
Finding 1229 (2023-001)
Significant Deficiency 2023
Southern States Energy Board
GA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. ...
The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. Finding-Federal Award Finding: 2023 – 001 Improve Controls over Transparency Act Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Federal Agency: U.S. Department of Energy Federal Program Name: Transportation of Transuranic Wastes to the Waste Isolation Pilot Plant Assistance Listing Number: 81.106 Federal Award Identification Number and Year: DE-EM0005215 - 2020 Award Period: 7/01/2020 – 6/30/2025 Budget Period: 07/01/2022-06/30/2023 Explanation of disagreement with audit finding: There is no disagreement with the isolated audit finding. Action taken in response to finding: Management developed a checklist for subaward amendments, prior to the receipt of the finding and upon identification that this report had been overlooked for Budget Period 3 for award DE-EM0005215-2020. Effective immediately, funds obligated to subawardees through subaward agreements, will be reported per the grant requirement to the FSRS and recognized in the FFATA Financial Reporting system. The project identified is a five-year project and the first two Budget Periods were submitted in a timely manner as per the project’s reporting requirements. Due to the nature of this award being incrementally funded, obligations to subawards are continuous throughout each budget period as funds are designated by the prime award. Therefore, the typical quarterly reporting system controls did not trigger management to complete this along with all the other financial and technical quarterly and annual submissions. Therefore, the FY2023 FSRS reporting requirement for this project was overlooked due to unusual timeliness of sub modifications and the workload of the accounting department. With the revised tracking/checklist for each subaward that includes modifications for incremental funding, this will no longer be an issue. Management would also like to note that all other reporting requirements were submitted on time and consistent with financial reporting requirements and that this was an isolated issue within Budget Period 3 for award DE-EM0005215-2020. Name of the contact person responsible for corrective action: Leigh Hawkins, Assistant Director of Business Operations, and Kathy Sammons, Director of Business Operations. Current Status: The planned completion date for corrective action plan is September 30, 2023. All submissions were completed prior to the final audit report completion. Therefore, management considers this issue fully corrected.
View Audit 2296
Finding 1207 (2023-005)
Significant Deficiency 2023
Alton Community Unit School District #11
IL
Reporting
Condition: During testing of the Education Stabilization Fund grant, it was noted that the expenditure reports filed with the Illinois State Board of Education do not match the District’s general ledger detail. Recommendation: The expenditure reports filed with the Illinois State Board of Educatio...
Condition: During testing of the Education Stabilization Fund grant, it was noted that the expenditure reports filed with the Illinois State Board of Education do not match the District’s general ledger detail. Recommendation: The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District’s accounting system by function and object. Management Response: To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments. Anticipated Date of Completion: June 30, 2024
View Audit 2284
Finding 1205 (2023-003)
Significant Deficiency 2023
Alton Community Unit School District #11
IL
Reporting
Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinoi...
Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. Management Response: The District will submit timely periodic expenditure reports. Anticipated Date of Completion: June 30, 2024
View Audit 2284
Finding 1181 (2023-006)
Significant Deficiency 2023
City of Scottsdale, Arizona
AZ
Special Tests & Provisions HUD Housing Programs Reporting
Grants Accountant received training from a certified public accountant / housing authority specialist to ensure the restricted net position (RNP) monthly reconciliation. All HAP and administrative equity balances are now properly stated.
Grants Accountant received training from a certified public accountant / housing authority specialist to ensure the restricted net position (RNP) monthly reconciliation. All HAP and administrative equity balances are now properly stated.
View Audit 2251
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