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Corrective Action Plans

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Finding 7582 (2023-002)
Material Weakness 2023
Franciscan Missionaries of Our Lady Health System, Inc.
LA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Corrective Action Plan The reconciliation review process will be enhanced for funding that applies to multiple funding periods. Anticipated Completion Date To be corrected with the Period 6 PRF portal submission Name of Contact Person for Corrective Action Rebecca Villar, Director of Accounting
Corrective Action Plan The reconciliation review process will be enhanced for funding that applies to multiple funding periods. Anticipated Completion Date To be corrected with the Period 6 PRF portal submission Name of Contact Person for Corrective Action Rebecca Villar, Director of Accounting
View Audit 9933
Finding 7575 (2023-003)
Material Weakness 2023
Bethany Lutheran Home for the Aged, Inc.
SD
Reporting Material Weakness Matching / Level of Effort / Earmarking
Finding 2023-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the cons...
Finding 2023-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the consolidated schedule of expenditures of federal awards (the schedule) and accompanying notes to the schedule. Responsible Individuals: Dalton Huber, Chief Financial Officer Corrective Action Plan: Lack of resources make this necessary. Anticipated Completion Date: Ongoing
View Audit 9917
City of Buffalo Section 8 Housing Assistance Payments Program Ny409
NY
Subrecipient Monitoring HUD Housing Programs Reporting
The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Off...
The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.
View Audit 9889
Finding 7546 (2023-001)
Material Weakness 2023
Fremont School District No. 79
IL
Questioned Costs Cash Management Reporting
Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly; Plan: District has implemented a change in staffing and its review procedures have been augmented to correct this condition; Anticipated Date of Com...
Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly; Plan: District has implemented a change in staffing and its review procedures have been augmented to correct this condition; Anticipated Date of Completion: 10/31/2023; Name of Contact Person: Ivy Fleming; Management Response: N/A.
View Audit 9844
Finding 7545 (2022-001)
Material Weakness 2023
Fremont School District No. 79
IL
Questioned Costs Cash Management Reporting
Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly; Plan: District has implemented a change in staffing and its review procedures have been augmented to correct this condition; Anticipated Date of Com...
Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly; Plan: District has implemented a change in staffing and its review procedures have been augmented to correct this condition; Anticipated Date of Completion: 10/31/2023; Name of Contact Person: Ivy Fleming; Management Response: N/A.
View Audit 9844
Rochester Institute of Technology
NY
Student Financial Aid Reporting Eligibility
Management Response and Corrective Action Plan OMB Uniform Guidance Audit for the fiscal year ended June 30, 2023 Finding 2023-001 - Non-Compliance with Timely Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Management agrees with the finding and in concurren...
Management Response and Corrective Action Plan OMB Uniform Guidance Audit for the fiscal year ended June 30, 2023 Finding 2023-001 - Non-Compliance with Timely Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Management agrees with the finding and in concurrence with the recommendations has developed and is implementing the following corrective action plans: 1. RIT will implement a process for students who are not expected to return in the fall semester and were enrolled in spring to update the enrollment status with the NSC, the third party that reports to the NSLDS for the University. The manual update to the NSC will be completed within 30 days from the date that RIT is notified that the student is confirmed to no longer be expected to return in the upcoming fall semester. This process will be implemented for the start of summer term 2024. 2. As of November 1, 2023, RIT has enhanced its degree certification process for late certifications to include the two steps which are now required by the NSC. RIT has also added to this process an additional verification to validate that the degree record is subsequently and correctly updated with the NSLDS. 3. The University has communicated with the helpdesk at the NSLDS to determine the reasons why the two identified records for which the student status changes were timely reported to the NSC; however, the data was not correctly captured by the NSLDS. The NSLDS has not been able to identify the root cause of the issue and are continuing to research the problem. They indicate that there is nothing that RIT can do to update these records at this time. Management concurs with the recommendation and will implement a periodic reconciliation processes between the NSLDS and the NSC to verify that the NSLDS timely and completely received communication of student changes. This will include a confirmation process for manual transactions with the NSC to ensure they were received by the NSLDS, which will begin January 2024. Responsible Individual: Joseph Loffredo, Associate Vice President for Academic Affairs & Registrar
View Audit 9841
Finding 7535 (2023-003)
Significant Deficiency 2023
Tri County Area Schools
MI
Reporting Internal Control / Segregation of Duties
Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to odd staff with the competence to prepare these reports.
Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to odd staff with the competence to prepare these reports.
View Audit 9835
Finding 7521 (2023-003)
Significant Deficiency 2023
Hays Medical Center, Inc.
KS
Questioned Costs Reporting Significant Deficiency
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Significant Deficiency; Reporting Compliance Requirement Corrective Action Plan: The Medical Center will strengthen procedures surrounding the reporting req...
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Significant Deficiency; Reporting Compliance Requirement Corrective Action Plan: The Medical Center will strengthen procedures surrounding the reporting requirements related to Provider Relief Fund. The Medical Center will have a person independent of the reporting process review the reporting prior to submission. Anticipated Completion Date: The Medical Center intends to implement this immediately which will apply to any future reporting periods.
View Audit 9771
Finding 7515 (2023-001)
Material Weakness 2023
Realife Cooperative of Hibbing South
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
The finding from the October 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...
The finding from the October 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 9742
Finding 7514 (2023-006)
Significant Deficiency 2023
School District of Cadott Community
WI
Reporting Significant Deficiency Internal Control / Segregation of Duties
The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
View Audit 9733
Finding 7509 (2023-005)
Significant Deficiency 2023
School District of Cadott Community
WI
Internal Control / Segregation of Duties Questioned Costs Reporting
Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks will be put into place prior to claim submissions with existing staff members. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks will be put into place prior to claim submissions with existing staff members. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
View Audit 9733
Finding 7499 (2023-003)
Significant Deficiency 2023
School District of Cadott Community
WI
School Nutrition Programs Allowable Costs / Cost Principles Eligibility
The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsi...
The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
View Audit 9733
Rensselaer Polytechnic Institute
NY
Reporting
Grantor: Department of Homeland Security (DHS) Program Name: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Award Year: 7/1/2022 - 6/30/2023 Award Number: PA-02-NY-4480-PW-00788 Assistance Listing Numbers: 97.036 Management concurs that it omitted $620K of FEMA ...
Grantor: Department of Homeland Security (DHS) Program Name: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Award Year: 7/1/2022 - 6/30/2023 Award Number: PA-02-NY-4480-PW-00788 Assistance Listing Numbers: 97.036 Management concurs that it omitted $620K of FEMA reimbursement from the Schedule of Expenditures of Federal Awards (SEFA) in fiscal 2022. The reimbursement was obligated in in fiscal 2022 but paid in fiscal 2023. The 2023 compliance supplement clarified the appropriate reporting of these funds. Management has implemented a review process to determine the appropriate reporting period going forward. Kelli Perry Associate Vice President for Finance and Controller
View Audit 9729
Finding 7471 (2023-006)
Significant Deficiency 2023
Harris-Stowe State University
MO
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding 2023-006 Personnel Responsible for Corrective Action: Registrar – Yolanda Kenton Anticipated Completion Date: December 2023 Corrective Action Plan: The University filled the Registrar position which had been vacant for 6 months. In addition, the Registrar’s Office implemented a control...
Finding 2023-006 Personnel Responsible for Corrective Action: Registrar – Yolanda Kenton Anticipated Completion Date: December 2023 Corrective Action Plan: The University filled the Registrar position which had been vacant for 6 months. In addition, the Registrar’s Office implemented a control that includes running a monthly enrollment status report allowing for changes to be reported within the 60 day window. The current Registrar has also done Registrar training with the American Association of Collegiate Registrars and Admissions Officers (AACRAO).
View Audit 9669
Finding 7470 (2023-001)
Significant Deficiency 2023
Boys and Girls Club of Jefferson City
MO
Reporting
Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial st...
Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the accrual basis of accounting.
View Audit 9663
Finding 7464 (2023-001)
Significant Deficiency 2023
Colony Square Cooperative
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 31, 2023 sch...
Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 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 9639
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Reporting
The Institution will initiate procedures to ensure that required Quarterly reports are promptly published and that links work and are easily accessible through the designated website sections or portals. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: P...
The Institution will initiate procedures to ensure that required Quarterly reports are promptly published and that links work and are easily accessible through the designated website sections or portals. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 9586
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Reporting
The Institution will be moving to a more succinct financial aid packaging system where there will not be multiple screens and/or places to update the same information and as such will eliminate the likelihood of these mistakes. The Institution will also verify and reconcile the institution's documen...
The Institution will be moving to a more succinct financial aid packaging system where there will not be multiple screens and/or places to update the same information and as such will eliminate the likelihood of these mistakes. The Institution will also verify and reconcile the institution's documented COA numbers with the data reported within the COD system until at such time the new FSA system will manage this process automatically. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: March 2024
View Audit 9586
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Student Financial Aid Reporting Special Tests & Provisions
The Institution will now automate this process with the introduction of the new student financial aid system as of March 2024. The Institution will begin to evaluate and improve its existing process related to the return of Title IV funds to include the automation of the notification and return due ...
The Institution will now automate this process with the introduction of the new student financial aid system as of March 2024. The Institution will begin to evaluate and improve its existing process related to the return of Title IV funds to include the automation of the notification and return due date obligations. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: March 2024
View Audit 9586
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Student Financial Aid Reporting Special Tests & Provisions
The Institution does not agree with this finding. The Institution believes that it does not have the capability of changing this number on any of the open fields it has access to on the NSLDS site. The Institution made inquiries with the Department of Education and it was explained to the Institutio...
The Institution does not agree with this finding. The Institution believes that it does not have the capability of changing this number on any of the open fields it has access to on the NSLDS site. The Institution made inquiries with the Department of Education and it was explained to the Institution in the transcripts of the call with the NSLDS help desk that this field cannot be changed by the Institution. It is the Institution’s conclusion, along with the preliminary opinions of the ED and NDLDS, that this is not a finding as the Institution has no control of these populated fields.
View Audit 9586
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Reporting Student Financial Aid Matching / Level of Effort / Earmarking
The Institution understands the importance of this process and the finding associated with this oversight is valid. The Institution will improve internal practices for promptly reviewing and responding to the NSLDS enrollment roster within the stipulated 15-day timeframe. The institution will establ...
The Institution understands the importance of this process and the finding associated with this oversight is valid. The Institution will improve internal practices for promptly reviewing and responding to the NSLDS enrollment roster within the stipulated 15-day timeframe. The institution will establish clear protocols for addressing errors on the NSLDS enrollment roster within the mandated 10-day period to ensure accurate and timely modifications. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 9586
Finding 7408 (2023-002)
Significant Deficiency 2023
Thomas More University
KY
Questioned Costs Student Financial Aid Reporting
The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained o...
The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately. Anticipated Completion Date: November 1, 2023
View Audit 9556
Finding 7401 (2023-002)
Significant Deficiency 2023
Louisiana Housing Corporation
LA
Subrecipient Monitoring Eligibility Reporting
The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHWAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator,...
The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHWAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator, is responsible for overseeing the corrective action plan and the Energy Assistance Department resumed monitoring of all sub-recipients in those respective programs beginning in September 6, 2023 as stated in the Federal 2024 Model Plan accepted by DHHS. LHC would like to additionally note that the 2023 federal fiscal year is still open and alternate methods of sub-recipient monitoring have taken place aside from on-site visits i.e. budget tracking, desk monitoring and multi-level invoice review. 45 CFR Subpart E allows for States to determine all methods of monitoring.
View Audit 9537
Finding 7400 (2023-001)
Significant Deficiency 2023
Louisiana Housing Corporation
LA
Subrecipient Monitoring Eligibility Reporting
The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHEAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator,...
The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHEAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator, is responsible for overseeing the corrective action plan and the Energy Assistance Department resumed monitoring of all sub-recipients in those respective programs beginning in September 6, 2023 as stated in the Federal 2024 Model Plan accepted by DHHS. LHC would like to additionally note that the 2023 federal fiscal year is still open and alternate methods of sub-recipient monitoring have taken place aside from on-site visits i.e. budget tracking, desk monitoring and multi-level invoice review. 45 CFR Subpart E allows for States to determine all methods of monitoring.
View Audit 9537
Finding 7392 (2023-002)
Material Weakness 2023
Douglas County, Nv
NV
Subrecipient Monitoring Matching / Level of Effort / Earmarking Material Weakness § 200.303 § 200.329
Finding 2023-002 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2022-2023 Compliance Requirement: Reporting Grant Award Number: Applies to all awards wi...
Finding 2023-002 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2022-2023 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award. Type of Finding: Material Instance of Noncompliance, Material Weakness in Internal Controls over Compliance Management’s Response: We concur. Views of Responsible Officials and Corrective Action: Management agrees with the finding and understands the importance of properly reporting federal and will institute a multi-step review system before such reporting is finalized and submitted. Name of Responsible Person: Terri Willoughby, CFO Name of Department Contact: Finance Projected Implementation Date: January 1, 2024
View Audit 9528
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