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Corrective Action Plans

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Finding 7897 (2023-003)
Significant Deficiency 2023
Community Unit School District No. 3
IL
Subrecipient Monitoring Cash Management Reporting
Finding Synopsis: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Action Steps: The District intends to fully implement the recommendation in FY2024, as corrective action was not taken unti...
Finding Synopsis: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Action Steps: The District intends to fully implement the recommendation in FY2024, as corrective action was not taken until midway through FY2023.
View Audit 10289
Finding 7878 (2023-001)
Significant Deficiency 2023
West Shore Community College
MI
Questioned Costs Student Financial Aid Allowable Costs / Cost Principles
2023-001 – Pell Grant Calculation. Auditor Description of Condition and Effect. The Uniform Guidance states that the College must determine the maximum scheduled award a student would receive based on their Expected Family Contribution (EFC) and Cost of Attendance (COA) using the payment schedule pr...
2023-001 – Pell Grant Calculation. Auditor Description of Condition and Effect. The Uniform Guidance states that the College must determine the maximum scheduled award a student would receive based on their Expected Family Contribution (EFC) and Cost of Attendance (COA) using the payment schedule provided by the U.S. Department of Education. Students must be awarded on the basis of a COA comprised of allowable costs assessed to all students carrying the same academic workload. COA must be prorated for students who are attending less than an academic year, or who are less than full-time in a term-based program. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Auditor Recommendation. We recommend the College implement procedures to ensure the COA and EFC used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. Corrective Action. In the spring of each year, the College Financial Aid Department will establish the Cost of Attendance (COA) necessary for Pell student eligibility, in addition to the Educational Financial Contribution (EFC) for the following fiscal year. Once these are calculated and established, the head of the Business Office will review the calculations, discuss, and approve. Once they have been approved, the appropriate information will be entered into the Financial Aid software system. Responsible Party. Director of Financial Aid and Head of the Business Office. Anticipated Completion Date. June 30, 2024.
View Audit 10258
Finding 7850 (2023-001)
Significant Deficiency 2023
Aha Westhaven, LLC
AL
HUD Housing Programs Eligibility Reporting
ALN 14.195 – Section 8 Housing Assistance Payments Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs by making the required monthly deposits to the Reserve for Replacement account. Person...
ALN 14.195 – Section 8 Housing Assistance Payments Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs by making the required monthly deposits to the Reserve for Replacement account. Person Responsible for Correction of Finding: Bobby Johns, Secretary-Treasurer Projected Completion Date: June 30, 2024
View Audit 10211
Finding 7846 (2023-005)
Significant Deficiency 2023
City of Henderson
NV
Reporting Significant Deficiency
Finding 2023-005 Finding Summary: The City did not have adequate internal controls to ensure Project and Expenditures Reports were prepared in accordance with governing requirements as estimates obligations, rather than actual, were reported. The OMB Compliance Supplement requires that reports submi...
Finding 2023-005 Finding Summary: The City did not have adequate internal controls to ensure Project and Expenditures Reports were prepared in accordance with governing requirements as estimates obligations, rather than actual, were reported. The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The City of Henderson (the City) must submit quarterly Project and Expenditure Reports that contain costs incurred during the covered period. Certain critical information includes: • Obligations and Expenditures • Current period obligation • Cumulative obligation • Current period expenditure • Cumulative expenditure Responsible Individuals: Rebecca Gillis, Accounting Manager Corrective Action Plan: City management and staff has reviewed the reporting requirements. The City has contacted the Treasury Department to assist in updating the obligated amounts reported in their reporting system. This is currently a system limitation that the City is unable to correct. Anticipated Completion Date: Ongoing pending response from the Treasury Department
View Audit 10194
Finding 7831 (2023-004)
Significant Deficiency 2023
Cherry County Hospital
NE
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Condition: The Hospital reported amounts in the reporting portal for information technology expenditures for Quarter 3 2022 in excess of amounts that are supported by audit evidence. Planned Corrective Action: Management will continue to refine processes to more diligently review the calculation of...
Condition: The Hospital reported amounts in the reporting portal for information technology expenditures for Quarter 3 2022 in excess of amounts that are supported by audit evidence. Planned Corrective Action: Management will continue to refine processes to more diligently review the calculation of allowable expenses and amounts entered into the provider relief fund reporting portal. Contact Person: Stephanie Jacobsen, Interim Chief Financial Officer Anticipated Completion Date: March 31, 2024
View Audit 10165
Finding 7819 (2023-002)
Significant Deficiency 2023
Higher Ground Academy
MN
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. Current practices will be...
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. Current practices will be revised to ensure proper documentation is retained supporting all future reports submitted to the State. 3. Official Responsible Samuel Yigzaw, Executive Director, 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 10150
Finding 7804 (2023-002)
Significant Deficiency 2023
Town of Westport, Conencticut
CT
Questioned Costs Procurement, Suspension & Debarment Reporting § 200.318 § 200.326
United States Department of the Education 2023-002 Special Education Cluster – AL No. 84.027/84.173 Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation...
United States Department of the Education 2023-002 Special Education Cluster – AL No. 84.027/84.173 Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with this finding. Management will update their purchasing policy to ensure compliance with Uniform Guidance. The of the contact person responsible for corrective action: Elio Longo
View Audit 10136
Finding 7782 (2023-001)
Significant Deficiency 2023
Vernon College
TX
Student Financial Aid Reporting
Management has reviewed the draft Schedule of Findings and Questioned Costs for FY 2023. We agree with the finding and are actively working to improve processes to ensure student files are uploaded timely and accurately. The Vice Presidents of Administrative and Student Services have discussed the i...
Management has reviewed the draft Schedule of Findings and Questioned Costs for FY 2023. We agree with the finding and are actively working to improve processes to ensure student files are uploaded timely and accurately. The Vice Presidents of Administrative and Student Services have discussed the issue with the Director of Enrollment Management and the Assistant Registrar. We have reached out to the Clearinghouse for resolution help and have already received data from them. Vernon College will follow the recommended procedures of the Clearinghouse moving forward to ensure the accuracy of data reported to the NSLDS.
View Audit 10120
Thornton Fractional Township High School District No. 215
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing one quarterly report by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2...
Condition: The School District did not comply with the requirements of filing one quarterly report by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: John Robinzine, Interim Superintendent. Management Response: The District will work with staff and review the reporting deadlines so reports moving forward are filed in a timely manner by the due dates.
View Audit 10114
Finding 7706 (2023-003)
Significant Deficiency 2023
Moore County, North Carolina
NC
Reporting Student Financial Aid Cash Management
Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: In response regarding the above mentioned finding for Moore County Social Services, please see the corrective action plan below: Training: • Accounting will develop and implement annual training for ...
Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: In response regarding the above mentioned finding for Moore County Social Services, please see the corrective action plan below: Training: • Accounting will develop and implement annual training for applicable DSS staff in conjunction with State required day sheet training. • This training will also be given to all new applicable staff in the orientation process. • DSS Accounting will maintain a record of all staff completing the training. Internal Reviews/Auditing by Unit Supervisors: • Each biweekly payroll is currently approved by supervisors prior to processing. • After each payroll the day sheets for that biweekly period will be reviewed by the supervisor to ensure proper coding and matching time to the payroll reports for each employee in their unit. • When this process is complete, they will send a report to DSS Accounting with their findings. Internal Reviews/Auditing by DSS Administration • DSS Accounting will monitor each reporting period to ensure each supervisor has submitted their bi-weekly report. • DSS Accounting will maintain files with these reports for additional follow-up as needed. • DSS Accounting and Payroll staff will work with necessary staff that have discrepancies to ensure corrections are completed. • In addition, at the end of each month (prior to submission of the 1571 State reimbursement report) DSS Accounting will spot check 3 random Services records for accuracy. Findings will be reported, and corrections completed/processed by the 15th of the month of review. Proposed Completion Date: The expected completion date to have corrective action implemented is December 15, 2023.
View Audit 10069
Finding 7693 (2023-002)
Significant Deficiency 2023
Fremont County School District #1
WY
Questioned Costs Subrecipient Monitoring Reporting
Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Dat...
Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Date Fiscal year ended June 30, 2024
View Audit 10031
Calumet City School District 155
IL
Reporting Subrecipient Monitoring
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/...
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 10020
Calumet City School District 155
IL
Reporting Subrecipient Monitoring
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/...
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 10020
Finding 7629 (2023-003)
Significant Deficiency 2023
Ferndale Area School District
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency: See Finding 2023-002
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency: See Finding 2023-002
View Audit 10014
Ferndale Area School District
PA
Questioned Costs Cash Management Reporting
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – David Gates, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consist...
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – David Gates, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. Action Taken: Management agrees with the recommendations. The Food Service Director has reviewed all monthly claims submitted in school year 2023-24 and found no errors requiring revision. Further, management will implement a plan to periodically review claim submissions for accuracy. Proposed Completion Date: January 31, 2024
View Audit 10014
Cook County School District 130
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2...
Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Colleen McKay, Superintendent. Management Response: The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
View Audit 9995
Finding 7616 (2023-001)
Significant Deficiency 2023
Children's Trust Foundation Roanoke Valley, Inc.
VA
Reporting
The control weakness has been addressed by evaluating the Organization's current policies and procedures with dual controls and a review process.
The control weakness has been addressed by evaluating the Organization's current policies and procedures with dual controls and a review process.
View Audit 9993
Finding 7615 (2023-002)
Material Weakness 2023
Chicago Neighborhood Initiatives, INC
IL
Reporting Questioned Costs
Management acknowledges that controls were not in place to properly monitor when Federal awards were expended in compliance with CDFI programs to accurately report to CDFI FUND, which will be addressed through comprehensive training with GAC’s CDFI award compliance consultants. The Vice President of...
Management acknowledges that controls were not in place to properly monitor when Federal awards were expended in compliance with CDFI programs to accurately report to CDFI FUND, which will be addressed through comprehensive training with GAC’s CDFI award compliance consultants. The Vice President of Finance, GAC’s Executive Director, and the accounting/loan servicing team will participate in multiple rounds of Federal award compliance training. Further, a compliance specialist with an accounting background will be engaged to meet regularly with the Executive Director and Vice President of Finance to ensure proper monitoring of Federal awards and accurate CDFI FUND reporting. In addition, the GAC team will meet regularly to discuss new loan closings and whether the funds deployed should be sourced to Federal awards or other non-Federal tranches of funds.
View Audit 9985
Finding 7611 (2023-001)
Material Weakness 2023
Rebuilding Together Silicon Valley
CA
Material Weakness Reporting Internal Control / Segregation of Duties
Management concurs with the recommendation. Management has implemented policies and procedures in Accounting Procedure Manual to ensure revenue would be recorded properly.
Management concurs with the recommendation. Management has implemented policies and procedures in Accounting Procedure Manual to ensure revenue would be recorded properly.
View Audit 9978
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
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