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Corrective Action Plans

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Finding 5690 (2023-001)
Material Weakness 2023
Mary Free Bed Rehabilitation Hospital
MI
Questioned Costs Material Weakness Reporting
While the total revenue amounts reported by the Organization were accurate, there were two quarters (the third and fourth quarters of calendar year 2021) where the amounts identified for individual payors were not correct by offsetting amounts. The Organization's controls in place for reporting subm...
While the total revenue amounts reported by the Organization were accurate, there were two quarters (the third and fourth quarters of calendar year 2021) where the amounts identified for individual payors were not correct by offsetting amounts. The Organization's controls in place for reporting submissions ensured that the grand totals for each quarter were correct, but did not identify that individual payor amounts were correct. Planned Corrective Action: The Organization agrees with this finding. The Organization will implement and document a secondary level of review prior to all submissions to ensure submitted amounts agree back to supporting documentation. Contact person responsible for corrective action: Nate Guzman, Controller Anticipated Completion Date: 12/6/2023
View Audit 7648
Finding 5679 (2023-002)
Significant Deficiency 2023
Lodi School District
WI
Reporting Internal Control / Segregation of Duties
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - 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...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - 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 add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be ongoing.
View Audit 7623
Auburn Community Unit School District #10
IL
Questioned Costs Cash Management Reporting
Action Steps: The District will focus on a greater accountability through check and balance procedures. Both the grant writer and the superintendent review the expenditure reports prior to submitting to ISBE. After the expenditure reports have been submitted and approved by ISBE, they will be revi...
Action Steps: The District will focus on a greater accountability through check and balance procedures. Both the grant writer and the superintendent review the expenditure reports prior to submitting to ISBE. After the expenditure reports have been submitted and approved by ISBE, they will be reviewed post-approval for accuracy. Contact Person(s): Amy Donaldson, Grant Writer Darren Root, Superintendent Anticipated Completion Date: Immediately. December 31, 2023
View Audit 7588 Questioned Costs: $1
Finding 5674 (2023-001)
Significant Deficiency 2023
Auburn Community Unit School District #10
IL
Questioned Costs Cash Management Reporting
Action Steps: The district has hired a new food service director who has taken measures to implement a more accurate record-keeping system, which includes Accu-Claim, as recommended by ISBE. The new system provides a more detailed daily report. Also, the cashiers at the point of sale have been ret...
Action Steps: The district has hired a new food service director who has taken measures to implement a more accurate record-keeping system, which includes Accu-Claim, as recommended by ISBE. The new system provides a more detailed daily report. Also, the cashiers at the point of sale have been retrained so that the recording and reporting is accurate. Contact Person(s): Kala Dudley, Food Service Director Ruby Howard, Unit Office Secretary Darren Root, Superintendent Anticipated Completion Date: December 31, 2023
View Audit 7588 Questioned Costs: $1
Finding 5669 (2023-002)
Significant Deficiency 2023
Millington Community Schools
MI
School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs
Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with th...
Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with the finding and will implement a review process to ensure students selected for the verification process are changed to the proper status. Additionally, the District will retain the proper documentation to support the verification process.
View Audit 7586
Finding 5629 (2023-002)
Significant Deficiency 2023
Achievement First Brooklyn Charter Schools
CT
Reporting Allowable Costs / Cost Principles Cash Management § 200.405
Audit Finding Reference: 2023-002 – COVID-19 Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund – Assistance Listing Number #84.425D Planned Corrective Action: We will add a field to our payroll reports to identify within the system ESSER related salaries and wa...
Audit Finding Reference: 2023-002 – COVID-19 Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund – Assistance Listing Number #84.425D Planned Corrective Action: We will add a field to our payroll reports to identify within the system ESSER related salaries and wages so we can compare those reports to our final payroll numbers. Name of Contact Person: Jennifer Rhoads Sr. Director of Accounting Jenniferrhoads@achievementfirst.org Anticipated completion date: November 16, 2023
View Audit 7527
Finding 5627 (2023-002)
Significant Deficiency 2023
County of Fairfax, Virginia
VA
HUD Housing Programs Eligibility Reporting § 200.303
Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspectio...
Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspections, and re-inspections within 30 days for units that fail due to non-life-threatening conditions. There are current limitations within the software that do not allow for a fully automated work flow, which then necessitates a highly manual process and more likelihood of human error. The Authority will also implement more internal controls at the management level; specifically with units that fail inspection. All failed inspections will be independently tracked to ensure that a re-inspection takes place within 30 days, and management will review reports of all failed inspections, at least weekly. Finally, the Inspections Supervisor will receive more training on the Authority’s abatement policies, so that units that fail and are not corrected within the corrective period are abated according to the Authority’s HCV Administrative Plan.
View Audit 7520
Finding 5617 (2023-004)
Material Weakness 2023
Sandhills Medical Foundation, Inc.
SC
Questioned Costs HUD Housing Programs Material Weakness
In Finding 2023-004, it was reported that the Provider Relief Fund report submitted to DHHS for Phase 4 funding contained incorrect data. The expenditures of the funding were reported in periods prior to the year ended May 31, 2022 when the funds were expended during the year ended May 31, 2022. Ma...
In Finding 2023-004, it was reported that the Provider Relief Fund report submitted to DHHS for Phase 4 funding contained incorrect data. The expenditures of the funding were reported in periods prior to the year ended May 31, 2022 when the funds were expended during the year ended May 31, 2022. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, efforts will be made to ensure that reporting submitted to the DHHS is accurately completed. This will be implemented by the Chief Financial Officer and completed by December 31, 2023.
View Audit 7491
Finding 5613 (2023-003)
Significant Deficiency 2023
Independent School District No. 432 - Mahnomen
MN
Internal Control / Segregation of Duties Questioned Costs Reporting
Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024
Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024
View Audit 7488
Finding 5611 (2023-002)
Material Weakness 2023
Argus Manor Association
WA
HUD Housing Programs Reporting Subrecipient Monitoring
Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party rec...
Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party receives the notification will be responsible for timely dissemination to the affected departments.
View Audit 7456
Argus Manor Association
WA
HUD Housing Programs Reporting
Actions Taken or to be Taken: The Corporation has taken corrective action and has increased fidelity coverage to $1,000,000 which exceeds the HUD required amount.
Actions Taken or to be Taken: The Corporation has taken corrective action and has increased fidelity coverage to $1,000,000 which exceeds the HUD required amount.
View Audit 7456
Finding 5577 (2023-006)
Significant Deficiency 2023
New Athens Community Unit School District No. 60
IL
Reporting Questioned Costs
We recommend accounting for the difference in fiscal year and academic contract year when obligating funds to cover salaries.
We recommend accounting for the difference in fiscal year and academic contract year when obligating funds to cover salaries.
View Audit 7417
Finding 5576 (2023-007)
Significant Deficiency 2023
New Athens Community Unit School District No. 60
IL
Reporting
We recommend that care is taken to ensure all reports are filed by their due dates.
We recommend that care is taken to ensure all reports are filed by their due dates.
View Audit 7417
City of Oneida Housing Authority
NY
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implement procedures to correct the issue. The prior fee accountant has been terminated and a new fee accountant has been hired. If there are questions regarding this corrective action plan, please co...
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implement procedures to correct the issue. The prior fee accountant has been terminated and a new fee accountant has been hired. If there are questions regarding this corrective action plan, please contact Mr. Robert Walters, Executive Director at (315) 363-8450.
View Audit 7403
Finding 5561 (2023-001)
Material Weakness 2023
Generacion Floreciente
UT
Questioned Costs Material Weakness Reporting
2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amount...
2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amounts. Cause: Total expenditures for the year ended June 30, 2023, exceeded the budgeted amount. This is due to the School exceeding budget primarily with instructional expenditures for salaries and benefits. Effect: Expenditures in excess of the final adopted budgeted amounts. Recommendation: We recommend that management ensures their final adopted budget amounts are sufficient to cover the total expenditures by fund. Management Response: Management agrees with this finding and plans to implement additional control procedures and training of personnel to ensure that expenditures by fund don’t exceed the final adopted budgeted amounts. 53
View Audit 7387
Finding 5543 (2023-001)
Significant Deficiency 2023
Educare of Washington, Dc
DC
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.301
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker ...
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker will be independent of the report preparer. Name and Title of Responsible Official: Barbara Ledyard, Vice President of Finance and Administration Anticipated Completion Date: December 29, 2023
View Audit 7376
Finding 5538 (2023-004)
Significant Deficiency 2023
Unified School District No. 352
KS
Allowable Costs / Cost Principles Reporting
2023-004 Federal program Education Stabilization Fund - 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantia...
2023-004 Federal program Education Stabilization Fund - 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantiated with supporting documentation. Recommendation We recommend that the District save supporting documentation when preparing reports for submission, as well as review their controls to ensure that reports are submitted accurately. Comments on the Finding Recommendation In comparison with other federal programs that the District typically has activity for, the ESSER reporting was particularly challenging. After the last of the ESSER funding is spent and reported, the District does not anticipate this to be a problem in the future. Action Taken Moving forward, the District will watch amounts more closely, and a reconciliation of ESSER accounts will be completed for each reporting period.
View Audit 7362
Finding 5537 (2023-002)
Significant Deficiency 2023
Ave Maria University, Inc. and Subsidiaries
FL
Questioned Costs Subrecipient Monitoring Eligibility § 200.328 § 200.329
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of ...
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of each of the 48 pages) makes review before submission extremely difficult. There were literally hundreds of entries in this report, and there were three errors, each of which reflected information that was reported accurately in the quarterly reports posted on the University’s website. Despite the unfortunate design constraints, the University will endeavor to identify a practical way to conduct a review of the annual report before submission next spring. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin
View Audit 7341
Los Angeles Christian Health Centers and Subsidiary
CO
Reporting Questioned Costs
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department will retain all supporting documentation for data elements reported in future annual UDS report submissions. The IT Systems Department will also implement more standar...
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department will retain all supporting documentation for data elements reported in future annual UDS report submissions. The IT Systems Department will also implement more standardized reporting tools to replace the Microsoft Access database that a former employee used to prepare 2022 UDS report visits. During the audit, the new data analyst employees could not locate nor replicate the supporting data for visits reported in the 2022 UDS report. Person Responsible for Corrective Action Plan: Joe Mendez, IT Systems Director Anticipated Date of Completion: February 15, 2024
View Audit 7288
Waterside Homes, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7287
Second Step, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7286
Second Step, Inc.
MD
Questioned Costs Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
View Audit 7286
Second Step, Inc.
MD
HUD Housing Programs Reporting Questioned Costs
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
View Audit 7286
Finding 5517 (2023-002)
Significant Deficiency 2023
Wautoma Area School District
WI
Reporting Internal Control / Segregation of Duties
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - 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...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - 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 add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be ongoing.
View Audit 7273
Finding 5511 (2023-001)
Significant Deficiency 2023
Certell, INC
IN
Student Financial Aid Reporting Significant Deficiency
A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enroll...
A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enrollment Status Reporting. During Spring 2023 the transition to non-profit status created some delays in processing information. Financial Aid officers have been counseled to emphasize the importance of timely enrollment reporting.
View Audit 7272
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