Corrective Action Plans

Finding 49517 (2022-001)

None 2022

NY

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

The accurate reporting of campus-level OPEID is required by federal regulation for Title IV students, and although the reporting provides data on Title IV programs, it does not prompt repayment on loans or have any impact on a student's federal aid eligibility. Pursuant to a root-cause analysis cond...

The accurate reporting of campus-level OPEID is required by federal regulation for Title IV students, and although the reporting provides data on Title IV programs, it does not prompt repayment on loans or have any impact on a student's federal aid eligibility. Pursuant to a root-cause analysis conducted by the University, it was determined (and ultimately acknowledged) by the servicer that it had failed to follow established protocols prior to transmitting this information to NSLDS, which led to this finding. The information provided by the University was accurate and consistent with the methodology we use regularly to transmit information to this servicer. The U.S. Department of Education requires independent compliance audits for third-party servicers that help colleges and universities administer Title IV programs and, as part of our on-going due diligence, we reviewed the attestation opinion issued by the independent auditor, who noted no issues with respect to this particular compliance requirement or the servicer?s ability to comply with it. The University has discussed with the third-party servicer its process for submitting Campus-Level information to the NSLDS, and changes are being made by the servicer to ensure its own compliance with the methodology for transmitting data to the NSLDS. The University is also undertaking a detailed review of this servicer?s performance to mitigate the risk of recurrence.

View Audit 45944

Finding 48993 (2022-002)

Significant Deficiency 2022

China Digital Times

CA

Subrecipient Monitoring Reporting § 200.510

Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that an internal SEFA is prepared and reconciled on a quarterly basis, at a minimum. Management will review and approve all reconciliations.

View Audit 49301

Finding 48992 (2022-001)

Significant Deficiency 2022

China Digital Times

CA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that account and grant reconciliations are performed on a quarterly basis, at a minimum. Management will review and approve all reconciliations. New procedures a...

Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that account and grant reconciliations are performed on a quarterly basis, at a minimum. Management will review and approve all reconciliations. New procedures are also being implemented to tighten the information flow between management and the accounting team to streamline all aspects of the coding, data entry, and billing process.

View Audit 49301

Finding 48950 (2022-001)

Material Weakness 2022

Community Council of Greater Dallas

TX

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2022-001: Allowable costs - material weakness in internal controls over compliance and compliance finding- timesheet and GL mismatch. CCGD will perform an audit of the existing setup of its HRIS-PayCom system to determine what is causing the mismatch between timesheets and payroll GL. If req...

Finding 2022-001: Allowable costs - material weakness in internal controls over compliance and compliance finding- timesheet and GL mismatch. CCGD will perform an audit of the existing setup of its HRIS-PayCom system to determine what is causing the mismatch between timesheets and payroll GL. If required, CCGD will re-implement PayCom with the required setup or change vendors to assure that all internal control requirements are addressed. This action will be followed by a quarterly audit of timesheets and payroll GL to ensure that there are no more mismatches. Additionally, management will perform a time study audit on a quarterly basis to ensure that individual performances comply.

View Audit 47350

Finding 48940 (2022-002)

Significant Deficiency 2022

Belhaven University

MS

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Audit Period: Year Ended June 30, 2022 Audit Finding#: 2022-002 Management?s planned corrective action is: Belhaven University?s Registrar?s Office is reviewing the National Student Loan Data Systems (NSLDS) enrollment reporting guide, receiving annual training on updates, and amending reporting pr...

Audit Period: Year Ended June 30, 2022 Audit Finding#: 2022-002 Management?s planned corrective action is: Belhaven University?s Registrar?s Office is reviewing the National Student Loan Data Systems (NSLDS) enrollment reporting guide, receiving annual training on updates, and amending reporting procedures as needed. Any revisions will be reviewed by Student Financial Services Office to ensure compliance with updated financial aid policy and procedures. Responsible Official: Lee Craig, Registrar Estimated Completion Date: As soon as possible but no later than December 16, 2022

View Audit 42168

Finding 48935 (2022-006)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Reporting for ESSER. After this review, we will implement a system to ensure that all reports are properly reviewed and have the adequate supporting documentation kept on file. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48896 (2022-002)

None 2022

Wyandot, Inc.

KS

Reporting Procurement, Suspension & Debarment § 200.512

Finding 2022-002; Finding: The single audit package for the year ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required time period.; Corrective Actions Taken or Planned: In hindsight, following the completion of the FY21 audit, our auditor advised there a...

Finding 2022-002; Finding: The single audit package for the year ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required time period.; Corrective Actions Taken or Planned: In hindsight, following the completion of the FY21 audit, our auditor advised there appeared to be an issued with the Federal Clearinghouse (FAC) system upload. The auditor could see Wyandot's audit report in the completed section of the FAC website and the archive version however when they viewed the area of the website to find audit information and search for submitted DCFs/audits for Wyandot, the list retrieved didn't show an audit for 6/30/21. Going forward, the Chief Financial Officer, Deb Maiwald, will partner with the audit firm to monitor and confirm that the entire series of confirmation emails are received from the FAC. The anticipated completion date is 3/31/23.

View Audit 49164

Finding 48891 (2022-002)

Significant Deficiency 2022

Wake County, North Carolina

NC

Allowable Costs / Cost Principles Reporting Cash Management

Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and ...

Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recommendation: The County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Corrective Action Plan: Every effort is made to ensure that Daysheet entries match with time claimed, the different deadline submissions for each, sometimes mean that one must be approved before the other is entered in its entirety. In these instances, we may not have been able to compare the timesheet with the full scope of Daysheet entries prior to the timesheet submission being due. Employees track time by service code in 5-minute increments. The department section will review Daysheet entry timeline expectations with social workers and ensure entries are reviewed against timesheet entries before submitting for final approval; follow up with social workers regarding any discrepancies noted and closely monitor all future transactions. Proposed Completion Date: The Corrective Action will be immediately implemented in response to the auditors? recommendations. Contact Person: Patricia Pritchett, Department Budget Manager

View Audit 49163

Finding 48887 (2022-001)

Significant Deficiency 2022

Rivherhead Charter School

NY

Reporting Subrecipient Monitoring Cash Management

Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submissi...

Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submission exceeded the required 60 days following the last day of the month covered by the claim. The September 2021 voucher could not be accessed and verified by auditors. Auditors? Recommendation: Management should maintain a checklist of all specific due dates associated with Uniform Guidance (?UG?) compliance, including credential renewals, voucher submissions, UG report due date, and other reporting requirements. Management?s Response: Management is aware of the reporting deadlines associated with voucher claims. Unfortunately, a staff member left the Organization and failed to file the annual renewal report, which resulted in the Organization being locked out of the vouchering system. The Organization immediately filed to renew but due to the time it took for the renewal process the September and October vouchers were filed beyond the reporting deadline. This has been rectified and procedures have been implemented whereby the Organization CFO reviews the renewal application to ensure timely filing.

View Audit 47308

Finding 48886 (2022-001)

Material Weakness 2022

St. Joseph's/candler Health System, Inc.

GA

Questioned Costs Cash Management Reporting

Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financi...

Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financial periods from March 2020 through June 2022. However, in April 2023, we withdrew our original application to FEMA upon the discovery that part of these expenditures were already submitted to HHS for PRF. Since the FEMA and PRF projects were led by two separate teams, we lacked both cross examinations and combined reviews which created a weak point in our internal control process. To correct this discrepancy, we have implemented controls to ensure expenditures are only applied once for all future projects. Effective in April, finance leadership will review and approve all project scoped and data selection processes before submission to eliminate duplication or errors.

View Audit 47305 Questioned Costs: $1

Finding 48885 (2022-001)

Material Weakness 2022

City of Cupertino

CA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 ...

Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 3. Added the Finance Team group email also to ensure various staff would receive reminder emails on reporting so that we can stay current on filing the report for compliance. Anticipated Date of Completion ? report submission completed. Name of Contact Person ? Janet Liang, Richard Wong and finlist@cupertino.org

View Audit 43117

Finding 48878 (2022-004)

Material Weakness 2022

School District of Stratford

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this findin...

Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: The District will implement a process by which the monthly grant reports are approved by a secondary position prior to submission. Name of the Contact Person Responsible for Corrective Action: Rod Huther, Business Manager Planned Completion Date for Corrective Action Plan: 12/15/2022

View Audit 46508

Finding 48866 (2022-002)

Material Weakness 2022

Cedarburg School District

WI

Reporting

Finding #2022-002 ? Lack of Financial Close Process Condition: Cash and other accounts were adjusted during the audit process. Many audit journal entries were required to record and adjust activity. During the year and as of June 30, 2022, cash balances on the general ledger had unreconciled diffe...

Finding #2022-002 ? Lack of Financial Close Process Condition: Cash and other accounts were adjusted during the audit process. Many audit journal entries were required to record and adjust activity. During the year and as of June 30, 2022, cash balances on the general ledger had unreconciled differences compared to the bank balances. Effect: Financial reporting from the District?s general ledger could be materially misstated. Cause: The District did not have procedures in place to ensure that all transactions were properly recorded on the general ledger prior to the audit. Criteria: Cash and other accounts should be timely reconciled. General ledger cash balances should be reconciled to the monthly or quarterly bank statements. During the close of the monthly financial statements, other balances should be reconciled to subsidiary detailed listings Recommendation: The District should develop procedures to timely reconcile cash and other balance sheet accounts. The reconciliations should be reviewed by someone other than the person preparing the reconciliations. The reviewer should initial and date the reconciliations when the review is complete. Response: The District will work to establish procedures to reconcile accounts monthly. Timely bank reconciliations are being completed in 2022-2023. Contact Person: Ben Irwin Anticipated Completion: June 30, 2023

View Audit 42083

Finding 48829 (2022-002)

Significant Deficiency 2022

Intrahealth International, Inc,

NC

Reporting Significant Deficiency

Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identi...

Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identified prevented the finalization of the audit within 9 months of year-end. Effect: The data collection form was not filed timely. Views of Responsible Officials and Planned Corrective Action: Management have implemented procedures to collect data internally in a timely manner so that the timing of audit and audit will not be delayed and so that the required data collection form can be submitted within 9 months of year-end.

View Audit 48231

Finding 48816 (2022-001)

None 2022

Spruce Root, Inc.

AK

Questioned Costs Reporting Subrecipient Monitoring

Finding # 2022-001 Noncompliance over allowability of costs U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy U.S. Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding: USDA?s review of submitted reports, SF-270 and...

Finding # 2022-001 Noncompliance over allowability of costs U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy U.S. Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding: USDA?s review of submitted reports, SF-270 and SF-425, identified various adjustments due to disallowed expenses included or insufficient supporting documentation for expenses incurred. Recommendation: The Organization should implement an additional review of expenses when preparing request for reimbursement and expenditure reports. Corrective Action: Spruce Root will enhance its review of expenditures before submitting to funders for reimbursement. Anticipated Completion Date December 31, 2023

View Audit 46983 Questioned Costs: $1

Finding 48812 (2022-001)

Material Weakness 2022

Lakewood School District No. 306

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

"See Corrective Action Plan for chart/table"

View Audit 45001

Finding 48807 (2022-001)

Material Weakness 2022

Sultan School District No. 311

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

"See Corrective Action Plan for chart/table"

View Audit 44999

Finding 48803 (2022-001)

None 2022

Montbello Voa Elderly Housing, Inc. (montbello Manor)

LA

Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The unexpended funds will be returned to the replacement reserve in the amount of $13,436. Completi...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The unexpended funds will be returned to the replacement reserve in the amount of $13,436. Completion Date: August 12, 2022

View Audit 46805

Finding 48766 (2022-022)

Material Weakness 2022

State of Ohio

OH

Reporting Subrecipient Monitoring Material Weakness

Corrective Action Plan: The Department will review its current control processes over Transparency Act reporting control procedures and update them as necessary to ensure they promote compliance with the Federal regulations, as well as the accuracy and completeness of the information. Since the con...

Corrective Action Plan: The Department will review its current control processes over Transparency Act reporting control procedures and update them as necessary to ensure they promote compliance with the Federal regulations, as well as the accuracy and completeness of the information. Since the conclusion of the audit period, the Department has implemented procedures to upload the Transparency Act reports to the FSRS website. However, changes within the FSRS portal and with sam.gov have caused temporary technical challenges to reporting. Once these technical challenges are resolved, we will retroactively upload all outstanding reports and will continue to submit them monthly as required. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Deckard Stanger, Chief Fiscal Officer, Ohio Department of Mental Health and Addiction Services 30 East Broad Street, Columbus, Ohio 43215 Phone: 614-752-8367, E-Mail Address: Deckard.Stanger@mha.ohio.gov

View Audit 52604

Finding 48765 (2022-020)

Material Weakness 2022

State of Ohio

OH

Subrecipient Monitoring Reporting

Corrective Action Plan: The Department will expand efforts to monitor and review its current subrecipient monitoring process and will review its current control processes and procedures over subrecipient monitoring, ensuring appropriate risk management monitoring, desk reviews, and Single Audit revi...

Corrective Action Plan: The Department will expand efforts to monitor and review its current subrecipient monitoring process and will review its current control processes and procedures over subrecipient monitoring, ensuring appropriate risk management monitoring, desk reviews, and Single Audit reviews are being conducted and appropriate level of coverage is obtained for each federal program based on major program testing to ensure compliance with 45 C.F.R. ? 75.352. The Department will conduct periodic reviews of all associated policies and procedures and update accordingly. These procedures will include maintaining all tracking spreadsheets and supporting documentation in accordance with the Department?s record retention policy. The associated spreadsheets and documents will be stored and maintained on a shared Teams channel that can be accessed by the appropriate staff within the Department in the event there is staff turnover in the future. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Deckard Stanger, Chief Fiscal Officer, Ohio Department of Mental Health and Addiction Services 30 East Broad Street, Columbus, Ohio 43215 Phone: 614-752-8367, E-Mail Address: Deckard.Stanger@mha.ohio.gov

View Audit 52604

Finding 48761 (2022-001)

Significant Deficiency 2022

City of Deer River

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal en...

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal entries should have additional oversight duties performed and documented. Action taken: The City is cognizant of the issue and continues to monitor the situation.

View Audit 52436

Finding 48748 (2022-001)

Material Weakness 2022

Partnership for Children and Families

NC

Eligibility Reporting

Project Legal Name: Partnership for Children and Families Audit Firm: CohnReznick LLP Period covered by the audit: July 1 2021 ? June 30, 2022 Corrective Action Plan prepared by: Name: Kristy Arey Position: Executive Director Telephone Number: 919-774-9496 The following is a recommended format t...

Project Legal Name: Partnership for Children and Families Audit Firm: CohnReznick LLP Period covered by the audit: July 1 2021 ? June 30, 2022 Corrective Action Plan prepared by: Name: Kristy Arey Position: Executive Director Telephone Number: 919-774-9496 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management understands the importance of full compliance with all regulations found in major programs. Management is aware of this finding and has procedures in place to avoid further findings. b. Action(s) Taken or Planned on the Finding Management has implemented controls to ensure that all child eligibility documents are collected, approved and maintained by the Partnership for the duration of the compliance period. In order to ensure all documentation is collected for each child we have created a checklist that team members will check off and initial when accepting applications from parents. In addition, a third party who did not collect the application will review all applicants to determine if all appropriate documentation was collected and review the application to ensure the child is eligible. Once they have completed their review they will initial and date that the application is complete and ready for placement. All completed and approved applications will be maintained by PFCF for the remainder of the compliance period. This control was adopted and implemented in fiscal year 2022.23.

View Audit 49258

Finding 48741 (2022-001)

None 2022

Center for Regional Economic Competitiveness

VA

Subrecipient Monitoring Period of Performance Reporting

Identifying Number: 2022-001 Finding: The Center did not file a FFATA sub-award report for sub-grants greater than or equal to $30,000. The Center did not have a policy and procedures in place to ensure compliance with the FFATA reporting requirement. Corrective Actions Taken or Planned: On June 28,...

Identifying Number: 2022-001 Finding: The Center did not file a FFATA sub-award report for sub-grants greater than or equal to $30,000. The Center did not have a policy and procedures in place to ensure compliance with the FFATA reporting requirement. Corrective Actions Taken or Planned: On June 28, 2023, the Vice President of Finance of the Center filed the FFATA sub-award report for sub-grants greater than or equal to $30,000.

View Audit 48201

Finding 48740 (2022-001)

Material Weakness 2022

City of Wilmington

OH

Reporting Internal Control / Segregation of Duties

The reporting errors will be corrected during the next reporting period.

View Audit 45491

Finding 48719 (2022-003)

Significant Deficiency 2022

Casey-Westfield Cusd #c-4

IL

Cash Management Reporting School Nutrition Programs

UNITED STATES DEPARTMENT OF AGRICULTURE Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-003 Condition: The District has inadequate controls over reviewing and approving child nutrition monthly ?claims summary? forms....

UNITED STATES DEPARTMENT OF AGRICULTURE Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-003 Condition: The District has inadequate controls over reviewing and approving child nutrition monthly ?claims summary? forms. Plan: The administrative assistant will prepare the ?claims summary? forms by obtaining the number of meals served directly from the Manual ?Meal Count Edit Form?. The Superintendent will also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents will be manually signed and dated to indicate approval. Anticipated Date of Completion: January 1, 2023 Management Response: The District intends to implement the recommendations in FY 2023. Name of Contact Person: Jon Julius, District Superintendent (P): 217-932-2184

View Audit 46436

Corrective Action Plans

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