Corrective Action Plans

Finding 10226 (2023-004)

Material Weakness 2023

IA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Repo...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital selected option II to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the approved budget. The Hospital did not have a budget for the entire reporting period that was approved prior to March 27, 2020. For the periods that the client did not have an approved budget, $0 was entered for net patient revenues even though there were patient revenues for this period. Responsible Individuals: Michael Coyle, CEO Corrective Action Plan: Management agrees with the finding and notes that there was no impact to the calculation or end results. Should this type of calculation be required in the future, controls will be put into place to ensure the reporting is complete. Anticipated Completion Date: November 30, 2023

View Audit 13879

Finding 10216 (2023-001)

None 2023

Village at Hickory Glen Apartments

TX

HUD Housing Programs Reporting

Finding 2023-001 – Surplus cash should be funded to the residual receipts account within 60 days of year end. Management inadvertently deposited $6,268 into the reserve for replacement account on November 29, 2022 instead of depositing $6,269 into the residual receipts account. When management rea...

Finding 2023-001 – Surplus cash should be funded to the residual receipts account within 60 days of year end. Management inadvertently deposited $6,268 into the reserve for replacement account on November 29, 2022 instead of depositing $6,269 into the residual receipts account. When management realized the mistake, they made another deposit of $6,268 into the residual receipts account in February 2023, however they have an additional deposit in the reserve for replacement account as of September 30, 2023.Response: Management plans to withdraw the extra deposit in the reserve for replacement account and will calculate surplus cash and fund the residual receipts account with the required amount on a timely basis.

View Audit 13824

Finding 10195 (2023-001)

None 2023

Fairfield Public School District No. 112

IL

Questioned Costs Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2023-001

View Audit 13808 Questioned Costs: $1

Finding 10181 (2023-001)

Significant Deficiency 2023

Independence Place Cooperative of Willmar

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, ...

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles.

View Audit 13778

Finding 10114 (2023-004)

Significant Deficiency 2023

Mater Academy of Nevada

NV

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-004 and 2022-005 – Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/r...

Finding Number: 2023-004 and 2022-005 – Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 13766

Finding 10062 (2023-001)

Significant Deficiency 2023

Luzerne County Transportation Authority

PA

Reporting Eligibility Significant Deficiency

The Authority did not file the first three quarterly Medical Assistance reports before the due date however funding was not affected. The Authority is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. Adjustments in the process have been made ...

The Authority did not file the first three quarterly Medical Assistance reports before the due date however funding was not affected. The Authority is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. Adjustments in the process have been made and emphasis will be placed on timely reporting. Management believes that the current process in place for reporting is appropriate and is actively monitoring approaching deadlines.

View Audit 13692

Finding 10035 (2023-001)

Significant Deficiency 2023

Ginseng Board of Wisconsin, Inc.

WI

Reporting

The Organization is aware that their staff does not have a process to prepare financial statements and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements and related notes....

The Organization is aware that their staff does not have a process to prepare financial statements and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements and related notes. Management does review the financial statements and compares to the Organization’s financial records for completeness and accuracy and accepts responsibility for those financial statements.

View Audit 13669

Finding 10022 (2023-002)

None 2023

Cicero Public School District No. 99

IL

Reporting

Condition: For two quarters, amounts submitted as district-wide expenditures did not match the district’s underlying accounting records. One quarter was under reported and another quarter was over reported. Plan: Management will reinforce procedures related to reconciling amounts between underlying ...

Condition: For two quarters, amounts submitted as district-wide expenditures did not match the district’s underlying accounting records. One quarter was under reported and another quarter was over reported. Plan: Management will reinforce procedures related to reconciling amounts between underlying data, worksheets, and the claim reporting system. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Rita Tarullo

View Audit 13652

Finding 9996 (2023-002)

Significant Deficiency 2023

Cumberland County Board of Education

NC

Subrecipient Monitoring Cash Management Reporting

Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis go...

Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 13648

Finding 9990 (2023-001)

Material Weakness 2023

College of Southern Idaho

ID

Special Tests & Provisions Student Financial Aid Material Weakness

Finding: 2023-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN #: 84.007, 84.033, 84.063, and 84.268 Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a stu...

Finding: 2023-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN #: 84.007, 84.033, 84.063, and 84.268 Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student's enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student's enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. During the testing of compliance for Enrollment Reporting, there were six instances out of 29 where CSI did not report a student's change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student's change in enrollment status. Responsible Individuals: Bethany Parmer, Registrar and Larisa Alexander Information Technology Corrective Action Plan: The Office of the Registrar and Information Technology team is currently working with the Student Information System support to determine the cause of an issue with the National Student Clearinghouse reporting related to the graduated status. The Office of the Registrar will be ensuring these graduated statuses are entered manually to NSC/NSLDS within the 60 days of completion until the reporting issue is resolved. Anticipated Completion Date: January 12, 2024

View Audit 13633

Finding 9986 (2023-001)

Significant Deficiency 2023

Rannie Webster Foundation

NH

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Action taken in response to finding: A clerical support position was recently hired at the end of November, 2023 who will be responsible for handling all receipts and processing of deposits via remote deposit, which was also recently implemented so deposits can be done daily. This will segregate th...

Action taken in response to finding: A clerical support position was recently hired at the end of November, 2023 who will be responsible for handling all receipts and processing of deposits via remote deposit, which was also recently implemented so deposits can be done daily. This will segregate the cash handling from the recording of receipts once he is fully trained on the system. Bank reconciliation reviews will be completed monthly.

View Audit 13626

Finding 9985 (2023-001)

None 2023

Mmm Roseland INC

TX

HUD Housing Programs Cash Management Reporting

Audit Finding 2023-001: Surplus cash should be funded to the residual receipts account within 60 days of year end. Management made a deposit on December 5, 2023 for $194,026 which was 5 days late and short due to the audit of the financial statements not being completed at the time. Response: In t...

Audit Finding 2023-001: Surplus cash should be funded to the residual receipts account within 60 days of year end. Management made a deposit on December 5, 2023 for $194,026 which was 5 days late and short due to the audit of the financial statements not being completed at the time. Response: In the future, management will calculate surplus cash prior to the audit. Additionally, management will make the additional required deposit as soon as possible.

View Audit 13623

Finding 9981 (2023-001)

Significant Deficiency 2023

Harford Community College

MD

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

U.S. Department of Education 2023-001: Special Tests and Provisions - National Student Loan Data System (NSLDS) Reporting Condition: Student’s change in enrollment status was not properly reported to National Student Loan Data System (NSLDS). Recommendation: We recommend the College review its repor...

U.S. Department of Education 2023-001: Special Tests and Provisions - National Student Loan Data System (NSLDS) Reporting Condition: Student’s change in enrollment status was not properly reported to National Student Loan Data System (NSLDS). Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses and enrollment information are correctly and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College worked with the National Student Clearinghouse (NSC) to correct and update the students’ statuses to graduation. Per the recommendation of the NSC Audit Resource Division, the College will now add an additional graduate only file to the enrollment verify file and submit the degree verify file after the enrollment graduate file had been submitted. After these reports are run any students who are still being put on the graduate not applied list will be manually updated by the Registrar Office. Name of the contact person responsible for corrective action: Courtney Mitchell, Registrar Planned completion date for corrective action plan: November 30, 2023

View Audit 13614

Finding 9977 (2023-006)

Significant Deficiency 2023

Rockford Area Public Schools

MN

Subrecipient Monitoring Cash Management Eligibility

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible ...

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Dr. Jeff Ridlehoover, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 13606

Finding 9934 (2023-006)

Significant Deficiency 2023

Nippersink School District No. 2

IL

Cash Management Reporting

Condition: One of the transactions claimed was for more than the check amount. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO M...

Condition: One of the transactions claimed was for more than the check amount. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A

View Audit 13565

Finding 9921 (2023-002)

Significant Deficiency 2023

Florida Southern College

FL

Student Financial Aid Reporting Significant Deficiency

Enrollment Reporting Recommendation: We recommend that the College review and implement procedures to ensure the correct date and status is reported to the NSLDS in all cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response...

Enrollment Reporting Recommendation: We recommend that the College review and implement procedures to ensure the correct date and status is reported to the NSLDS in all cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For the two students who were dual degree, manual entry errors were the cause and were corrected. The College will implement a process in September 2023 where a second reviewer from Institutional Research will review the manual entry for student status changes to ensure that the correct dates are reported to NSDLS. For the third student, the timing of the notification of withdrawal, which had to be processed retroactively, and when the certification file was sent to NSDLS caused the student to be left out of the certification file. The College has added additional College officials (in Institutional Research) to the daily and monthly withdrawal lists so students who are processed retroactively will not be missed. Name(s) of the contact person(s) responsible for corrective action: Lindsay Thibodaux Planned completion date for corrective action plan: September 2023

View Audit 13554

Finding 9914 (2023-008)

Significant Deficiency 2023

Edgecombe County

NC

Eligibility Reporting Significant Deficiency

Finding: 2023-008 Untimely Review of SSI Termination Section III - Federal Award Findings and Question Costs (continued) Corrective Action: MA-1000 SSI Medicaid Automated Process Section VII - SSI Terminations training will be conducted with all workers. SSI termination reports will be monitored to ...

Finding: 2023-008 Untimely Review of SSI Termination Section III - Federal Award Findings and Question Costs (continued) Corrective Action: MA-1000 SSI Medicaid Automated Process Section VII - SSI Terminations training will be conducted with all workers. SSI termination reports will be monitored to ensure that there is not an untimely review of terminated SSI recipients. Documentation templete will be used to ensure that all online verifications have been completed and the evidence matches the information in NCFAST. Medicaid Supervisors and Quality Control workers will review files internally to ensure that OVS is ran and AB is evaluated for all Medicaid programs when SSI is terminated. Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner - Medicaid Supervisors Corrective actions for finding 2023-004, 2023-005, 2023-006, 2023-007, 2023-008 also apply to the State Award findings. Edgecombe County, NC Section IV - State Award Findings and Question Costs Corrective Action: MA-2261 1/3 Reduction, MA-2280 CAP, and MA-2230 Financial Resources training completed with all workers. Caseworkers will be instructed to end date evidence and start a new evidence for the new receritification period to show the updated information. Caseworkers will be instructed to run OVS/AVS prior to working any evidence in the case. Documentation template will serve as a reminder to ensure online verifications are ran on each case. Medicaid Supervisors and Quality Control workers will review files internally to ensure policy is applied to all cases and online verifications are completed and documented. Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024. Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024.

View Audit 13548

Finding 9880 (2023-004)

Significant Deficiency 2023

Lower Elkhorn Natural Resources District

NE

Reporting Internal Control / Segregation of Duties

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 the schedule of expenditures of federal awards and approves all adjustments.

View Audit 13511

Finding 9873 (2023-001)

Significant Deficiency 2023

City of Medford

OR

Subrecipient Monitoring Reporting

Finding Reference Number: 2023-001 Description of Finding: The City has not implemented the proper controls to ensure all required Federal Funding Accountability and Transparency Act (FFATA) reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City...

Finding Reference Number: 2023-001 Description of Finding: The City has not implemented the proper controls to ensure all required Federal Funding Accountability and Transparency Act (FFATA) reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City concurs with this finding. Corrective Action: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on 12/11/2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Projected Completion Date: January 16, 2024 Name of Contact Person: Sheila Giorgetti, Grants Manager, Housing & Community Services Division

View Audit 13510

Finding 9737 (2023-004)

Significant Deficiency 2023

Putnam County, Tennessee

TN

Questioned Costs Procurement, Suspension & Debarment Cash Management

The following steps have been implemented regarding the Education for Homeless Chidren and Youth grants: All gift cards have been secured at the Putnam County Board of Education central office in a secured area and in a locked safe. All gift cards are being signed out with documentation. Supporting ...

The following steps have been implemented regarding the Education for Homeless Chidren and Youth grants: All gift cards have been secured at the Putnam County Board of Education central office in a secured area and in a locked safe. All gift cards are being signed out with documentation. Supporting documentats are now being returned to the accounting department. Supporting documents are being stored within the accounting system. Supporting documents are being categorized in the correct grant. Reimbursement requests will not be made until after the final purchase of any goods or services have transpired. No purchases of gift cards will take place at the end of the year unless the final purchases of any goods or services will be able to take place before the end of the fiscal year.

View Audit 13488 Questioned Costs: $1

Finding 9710 (2023-001)

Significant Deficiency 2023

The Corporation of Haverford College

PA

Reporting Student Financial Aid Significant Deficiency

U.S. Department of Education 2023-001 - National Student Loan Data Systems (NSLDS) Enrollment Reporting – Federal Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NS...

U.S. Department of Education 2023-001 - National Student Loan Data Systems (NSLDS) Enrollment Reporting – Federal Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: These findings result from programming used to pull data files to be submitted to NSLDS via a third-party NSC (National Student Clearinghouse) and issues with the timing of reported data being sent to NSLDS from NSC. In the short term, the Registrar’s Office will review the accuracy of the programming behind the data files generated and submitted to the NSLDS via the NSC and will manually review students with program changes for accuracy. In the longer term, the Registrar’s Office will assess its current method for reporting accurate enrollment and enrollment status changes via a third-party NSC vs. the possibility of submitting to the NSLDS directly. That work may require partnership with external consultants. Name(s) of the contact person(s) responsible for corrective action: James Keane, Registrar Planned completion date for corrective action plan: Effective January 2024.

View Audit 13479

Finding 9709 (2023-002)

Significant Deficiency 2023

Sandy Creek Central Schoo District

NY

Reporting

Management will retrain personnel on procedures for completing and reviewing grant budgets and reports. Management will retrain the appropriate personnel aon the procedures for approving and processing payroll stipends.

View Audit 13464

Finding 9663 (2023-003)

Material Weakness 2023

Troy Ccsd 30_c

IL

Questioned Costs Reporting

The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized...

The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized since the start of FY24 and should improve the timeliness and accuracy of reporting. Expenditure reports will be generated to match what is reported with the underlying invoices attached to the transaction in the financial software

View Audit 13397 Questioned Costs: $1

Finding 9662 (2023-002)

Material Weakness 2023

Troy Ccsd 30_c

IL

Reporting

The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized...

The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized since the start of FY24 and should improve the timeliness and accuracy of reporting. Expenditure reports will be generated to match what is reported with the underlying invoices attached to the transaction in the financial software.

View Audit 13397

Finding 9653 (2023-001)

None 2023

Heights Towers Services Company

TX

HUD Housing Programs Eligibility Reporting

Audit Finding 2023-001: For three tenants selected for testing during the audit, incorrect amounts of tenant income and expenses were used in the computation of tenant rent and HUD assistance. Response: Management has prepared recertifications for the tenants found to have inaccurate calculations d...

Audit Finding 2023-001: For three tenants selected for testing during the audit, incorrect amounts of tenant income and expenses were used in the computation of tenant rent and HUD assistance. Response: Management has prepared recertifications for the tenants found to have inaccurate calculations during the audit. Additionally, management will conduct a review of the tenant and HUD assistance for all move-in tenants and prepare recertifications in case of errors. Training and experience will also improve the accuracy of the staff handling tenant certifications. Responsible Party:Linda G. Holder, Vice President/COO/Agent, Houston Housing Management Corporation, 2211 Norfolk, Suite 614,Houston, TX 77098

View Audit 13353

Corrective Action Plans

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