Corrective Action Plans

Finding 9524 (2023-002)

Significant Deficiency 2023

WY

Questioned Costs Subrecipient Monitoring Reporting

Name of Contact Person – Margaret Quintrall, Business Manager Corrective Action Carbon County School District #1 established a district folder for information used to complete all state and federal reporting requirements. Proposed Completion Date: July 5, 2023

View Audit 13186

Finding 9519 (2023-002)

Material Weakness 2023

Crockett County Consolidated Common School District

TX

Internal Control / Segregation of Duties Reporting

Recommendation: The general ledger should be reviewed for completeness and accuracy, bank accounts should be reconciled, expenditures should be monitored to assure that they are within the budget and any necessary corrections should be made in a timely manner. Action Taken: The District will impl...

Recommendation: The general ledger should be reviewed for completeness and accuracy, bank accounts should be reconciled, expenditures should be monitored to assure that they are within the budget and any necessary corrections should be made in a timely manner. Action Taken: The District will implement procedures to ensure that the District’s personnel review the general ledger and make necessary adjustments when needed. Additional staff or outside assistance will be engaged as needed. Anticipated Completion Date: Throughout Fiscal Year Ending August 31, 2024

View Audit 13168

Finding 9515 (2023-002)

Material Weakness 2023

Iraan-Sheffield Collegiate Independent School District

TX

Internal Control / Segregation of Duties Reporting

Recommendation: The general ledger should be reviewed for completeness and accuracy, and any necessary corrections should be made in a timely manner. Expenditures should be monitored to assure that they are within the budget. Action Taken: The District will implement procedures to ensure that th...

Recommendation: The general ledger should be reviewed for completeness and accuracy, and any necessary corrections should be made in a timely manner. Expenditures should be monitored to assure that they are within the budget. Action Taken: The District will implement procedures to ensure that the District’s personnel review the general ledger and make necessary adjustments and budget amendments as needed. Additional staff or outside assistance will be engaged as needed. Anticipated Completion Date: Throughout Fiscal Year Ending August 31, 2024

View Audit 13163

Finding 9513 (2023-005)

Material Weakness 2023

Grant County

OR

Material Weakness Reporting Internal Control / Segregation of Duties

Views of responsible officials and planned corrective actions: A County Court member will meet with the contractor providing Title III services to discuss corrective action regarding timely completion of reporting and meeting reporting requirements

View Audit 13148

Finding 9492 (2023-001)

Material Weakness 2023

Boys and Girls Village, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

The VP of Finance will make a template to reconcile A/R to Carelogic. On monthly basis the new senior accoutant will use this template to reconcile A/R to Carelogic. VP of Finance will review and sign off monthly.

View Audit 13073

Finding 9481 (2023-001)

Significant Deficiency 2023

Santa Fe County

NM

Questioned Costs Subrecipient Monitoring Reporting

Corrective Action Plan: The Finance Division will add calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. Person Responsible: Yvonne Herrera, Finance Division Director Estimated Completion Date: June ...

Corrective Action Plan: The Finance Division will add calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. Person Responsible: Yvonne Herrera, Finance Division Director Estimated Completion Date: June 30, 2024

View Audit 13026

Finding 9444 (2023-003)

Material Weakness 2023

Douglas School District

SD

Reporting

Finding No. 2023-003: SEFA Adjustments Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make efforts to accurately track and present grant funding. Anticipated Completion Date: Current fiscal year

View Audit 12938

Finding 9433 (2023-003)

Material Weakness 2023

Woodbine Community School District

IA

Reporting Internal Control / Segregation of Duties

See Report

View Audit 12926

Finding 9402 (2023-002)

Significant Deficiency 2023

True North Rochester Preparatory Charter School

NY

School Nutrition Programs Cash Management Reporting

The Rochester Schools will implement a plan which will eliminate discrepancies between meal counting at the homeroom level, reporting at the school level, and claims made at the state and federal levels. This implementation plan includes a heighten responsibility with data collection, multiple quali...

The Rochester Schools will implement a plan which will eliminate discrepancies between meal counting at the homeroom level, reporting at the school level, and claims made at the state and federal levels. This implementation plan includes a heighten responsibility with data collection, multiple quality checks and data transfer. Procedures to prevent reoccurrence in the future are listed below:

View Audit 12883

Finding 9401 (2023-002)

Significant Deficiency 2023

D H, Incorporated

OR

Questioned Costs HUD Housing Programs Reporting

Finding 2023-002 Response Type of Finding: Significant deficiency in internal control over compliance and instance of immaterial noncompliance. Criteria: DHI’s regulatory agreement with HUD and the HUD Uniform Financial Reporting Standards (24 CFR §5.801) require audited financial statements to be s...

Finding 2023-002 Response Type of Finding: Significant deficiency in internal control over compliance and instance of immaterial noncompliance. Criteria: DHI’s regulatory agreement with HUD and the HUD Uniform Financial Reporting Standards (24 CFR §5.801) require audited financial statements to be submitted to HUD within 90 days of the fiscal year end. HUD may authorize an extension to the 90 day due date. Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which should help with keeping the books current and ShelterCare prepared to start audit work mid-July and be ready to submit the audit to HUD within 90 days of the fiscal year end. 3. The anticipated completion date: a. New property accountant was hired in August of 2023.

View Audit 12871

Finding 9373 (2023-005)

Significant Deficiency 2023

Somerset Academy of Las Vegas

NV

Reporting Questioned Costs Significant Deficiency § 200.303

Finding Number: 2023-005 – 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 ...

Finding Number: 2023-005 – 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 12842

Finding 9341 (2023-003)

Significant Deficiency 2023

Sports Leadership and Management Academy of Nevada

NV

Reporting Questioned Costs Significant Deficiency § 200.303

Finding Number: 2023-003 – 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 ...

Finding Number: 2023-003 – 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 12841

Finding 9337 (2023-002)

Significant Deficiency 2023

Paris Junior College

TX

Questioned Costs Student Financial Aid Cash Management

Corrective Action Plan (Continued) Year Ended August 31, 2023 2023-02 Recommendations: Paris Junior College's management should implement additional controls and procedures to ensure compliance requirements are met regarding the posting of contracted arrangements with financial account providers to ...

Corrective Action Plan (Continued) Year Ended August 31, 2023 2023-02 Recommendations: Paris Junior College's management should implement additional controls and procedures to ensure compliance requirements are met regarding the posting of contracted arrangements with financial account providers to the Department of Education's database. Additionally, the College must establish a procedure to accomplish a due diligence review of the financial account provider's rates and fees. Action Plan: Paris Junior College management will ensure that a comprehensive procedure is established and implemented to ensure compliance requirements are met. Contact Person: Debra Craig, Controller Anticipated Completion Date: January 10, 2024

View Audit 12826

Finding 9334 (2023-006)

Significant Deficiency 2023

City of Donaldsonville

LA

Questioned Costs Reporting Internal Control / Segregation of Duties

Management will ensure that proper proceudres are followed to comply with federal reporting requirments. Contact Person: Mayor Leroy Sullivan and Sandra Williams. Anticipated Completion Date: Annual basis

View Audit 12808

Finding 9326 (2023-004)

Material Weakness 2023

City of Donaldsonville

LA

Reporting

Management will properly create a schedule of all federal awards. Contact Person: Mayor Leroy Sullivan and Sandra Williams. Anticipated Completion Date: Monthly basis

View Audit 12808

Finding 9302 (2023-001)

Significant Deficiency 2023

North Central Michigan College

MI

Student Financial Aid Eligibility Reporting

Auditor Description of Condition and Effect. For the Winter 2023 semester, a break of 5 days (excluding weekends) was being subtracted instead of 9 days (including weekends) from the total days in the term, which resulted in the calculation being incorrect for all students who had returns in the Win...

Auditor Description of Condition and Effect. For the Winter 2023 semester, a break of 5 days (excluding weekends) was being subtracted instead of 9 days (including weekends) from the total days in the term, which resulted in the calculation being incorrect for all students who had returns in the Winter 2023 semester. As a result of this condition, Return of Title IV calculations were incorrect for 21 students for the Winter 2023 semester, resulting in $4,265 in excess funds returned to the U.S. Department of Education. It is our understanding that on July 26, 2023, the College repaid the 21 students affected by this calculation error. Auditor Recommendation. Management has already taken appropriate corrective action by updating the returns for the 21 students impacted by the calculation error in the Winter 2023 Semester. However, we recommend that the College implement a review process to ensure that the R2T4 calculation is being reviewed by a second individual. Corrective Action. The College has performed the necessary steps to correct the error and will amend the calculation process to ensure that a second individual is reviewing the work performed. Responsible Person. Katie Malone, Director of Student Aid Anticipated Completion Date. June 30, 2024

View Audit 12796

Finding 9292 (2023-001)

None 2023

The Open Door Network

CA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.329

Planned Corrective Action: We agree with the auditor’s comments, and the following action will be taken to improve the condition. Director Will Triplett and Manager Clarissa Lostaunau will implement a written policy included in the HSP Policy and Procedure Manual outlining accurate process and comp...

Planned Corrective Action: We agree with the auditor’s comments, and the following action will be taken to improve the condition. Director Will Triplett and Manager Clarissa Lostaunau will implement a written policy included in the HSP Policy and Procedure Manual outlining accurate process and completion of the HSP 14 monthly reporting. The manual will include written steps on obtaining, verifying and storing all backup documentation for all data on the HSP 14. The team will also include a verification process before the submission of the report where two employees approve the monthly report as an internal control, one being from management. This will be completed by December 31, 2023 and led by Director of Transformational Services, Will Triplett.

View Audit 12756

Finding 9290 (2023-004)

Significant Deficiency 2023

Family First Health Corporation

PA

Questioned Costs Reporting Significant Deficiency

Planned Corrective Action: This was a repeat finding for Family First Health. Going forward future submissions will be reviewed for accuracy prior to submitting. Completion Date: 4/1/2024 Accounting Name of Contact Person: Jenny Englerth, President/CEO; Brent Doores, CFO

View Audit 12740

Finding 9276 (2023-001)

Material Weakness 2023

Campbellsville University INC

KY

Student Financial Aid Reporting Special Tests & Provisions

The University will further evaluate policies and procedures in place for student status change reporting. This will include response procedures when third party servicers experience unusual events that might cause our reporting to be delayed to the National Student Loan Data System (NSLDS). The U...

The University will further evaluate policies and procedures in place for student status change reporting. This will include response procedures when third party servicers experience unusual events that might cause our reporting to be delayed to the National Student Loan Data System (NSLDS). The University will fund an additional position resource for the Registrar’s office to manage this reporting. In addition, we will provide requisite and ongoing training for sustained compliance with applicable procedures.

View Audit 12672

Finding 9263 (2023-002)

Significant Deficiency 2023

City of Greenville, North Carolina

NC

Special Tests & Provisions Questioned Costs HUD Housing Programs

Finding: 2023-002 Name of contact person: Jacob Joyner, Director of Financial Services Corrective Action: The City will add oversight over the requests and reporting of grants to ensure that all steps are completed correctly. Proposed Completion Date: February 1, 2024

View Audit 12655

Finding 9262 (2023-001)

Significant Deficiency 2023

City of Greenville, North Carolina

NC

Questioned Costs Subrecipient Monitoring Reporting

Finding: 2023-001 Name of contact person: Jacob Joyner, Director of Financial Services Corrective Action: The City will add review steps to ensure that all applicable reporting requirements are met. Proposed Completion Date: February 1, 2024

View Audit 12655

Finding 9234 (2023-002)

Significant Deficiency 2023

Scotland County Board of Education

NC

Subrecipient Monitoring Cash Management Reporting

Name of Contact Person :Wannaa Chavis, Chief Finance Officer ...

Name of Contact Person :Wannaa Chavis, Chief Finance Officer Corrective Acrtion Plan: The finding resulted primarily 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 12648

Finding 9229 (2023-003)

Significant Deficiency 2023

Marlette Regional Hospital

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding 2023.003 Response: When reporting for Federal awards moving forward, before submitting the final report, payroll will review all payroll data that was submitted to the CFO. The human resources department will double check to ensure accuracy of the employees being reported. Responsible Par...

Finding 2023.003 Response: When reporting for Federal awards moving forward, before submitting the final report, payroll will review all payroll data that was submitted to the CFO. The human resources department will double check to ensure accuracy of the employees being reported. Responsible Party: Kim Gentner, CFO at Marlette Regional Hospital Estimated Completion: 01/01/2024

View Audit 12640

Finding 9215 (2023-003)

Significant Deficiency 2023

Immunize.org

MN

Reporting § 200.328

Finding: Reporting The Organization is required to prepare and submit annual SF-425 Federal Financial Reports. During the fiscal year, one SF-425 annual report was required to be filed for the September 30, 2021 to September 29, 2022 grant period. We noted that the Cash Receipts and Disbursements on...

Finding: Reporting The Organization is required to prepare and submit annual SF-425 Federal Financial Reports. During the fiscal year, one SF-425 annual report was required to be filed for the September 30, 2021 to September 29, 2022 grant period. We noted that the Cash Receipts and Disbursements on lines 10a and b, and the Federal share of expenditures on line 10e and unobligated balance of Federal funds on line 10h were incorrectly reported and not in agreement with the actual amounts reported in the Organization’s underlying accounting records. We did test Federal draw requests as part of our Uniform Guidance testing and noted that expenditures reported on the Schedule of Expenditures of Federal Awards and cash received and disbursed for this federal award were correct and supported by underlying documentation. No discrepancies in expenditures or cash activity were identified in the Organization’s accounting system but, rather, just the reporting of the figures in SF-425 was incorrect. Views of Responsible Officials and Planned Corrective Actions: Management is in agreement with this finding. We worked with our grants management specialist to correct the error on the SF-425. We have implemented a process for preparing and reviewing the SF-425 to ensure that the cash and expenditures activity for the grant period being reported on agrees with our underlying account systems balances and activity. Responsible Official: Casey Pauly Completion Date: 12/12/2023

View Audit 12589

Finding 9186 (2023-002)

Significant Deficiency 2023

University of South Alabama

AL

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

Corrective Action Plan Recommendation 1: The University Registrar will review the NSC Reject Detail Report every 45 days and will use the NSC error description resources to resolve any errors noted. For files rejected due to a discrepancy with a student’s SSN, the University Registrar will attempt t...

Corrective Action Plan Recommendation 1: The University Registrar will review the NSC Reject Detail Report every 45 days and will use the NSC error description resources to resolve any errors noted. For files rejected due to a discrepancy with a student’s SSN, the University Registrar will attempt to verify the students’ SSN via the Social Security Administration’s verification site (https://www.ssa.gov/employer/ssnv.htm). If the SSN cannot be verified using the link above, the University Registrar will provide the NSC Reject Detail Report to USA’s Office of Financial Aid to verify the students’ SSN. If the SSN is unable to be verified by Financial Aid, the Registrar’s Office will send an email to the student’s university email account notifying them that there is an issue with the SSN reported for them to NSC. The notification will encourage students to provide documentation to the Registrar’s Office to verify their SSN. Students will be given the option to provide their documentation directly to NSC if they prefer that option. After the student provides documentation of their SSN, we will notify NSC to have the student’s records corrected and updated to the NSLDS. Recommendation 2: The University Registrar's Office will submit student status enrollment changes every 30 days based on the date the enrollment file was submitted. Anticipated Completion Date 11/27/2023 Name of Contact Person for Corrective Action Ashley Suggs, University Registrar

View Audit 12556

Corrective Action Plans

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