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Corrective Action Plans

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Finding 386970 (2023-001)
Significant Deficiency 2023
Ottawa University
KS
Questioned Costs Reporting Significant Deficiency § 200.328 § 200.329
Corrective Action Plan 2023‐001: The Controller and Associate Vice President of Compliance are working together to correct the previously filed reports to reflect the updated format. The initial due date for the required file form update was missed and the correct form is now completed and provided ...
Corrective Action Plan 2023‐001: The Controller and Associate Vice President of Compliance are working together to correct the previously filed reports to reflect the updated format. The initial due date for the required file form update was missed and the correct form is now completed and provided on the University’s website. Completion Date: March 25, 2024 Contact Person: Donna Ferguson, Controller, and Carrie Stevens, Associate Vice President of Compliance
View Audit 299309
Finding 386932 (2023-001)
Significant Deficiency 2023
Western Michigan University
MI
Subrecipient Monitoring Questioned Costs Cash Management § 200.305
Finding Number: 2023-001 Condition: Out of 20 payments to subrecipients that were tested, 3 were made after the 30 calendar day requirement. Planned Corrective Action: The University has established subrecipient monitoring procedures. Included in those procedures is the control to monitor the 30 day...
Finding Number: 2023-001 Condition: Out of 20 payments to subrecipients that were tested, 3 were made after the 30 calendar day requirement. Planned Corrective Action: The University has established subrecipient monitoring procedures. Included in those procedures is the control to monitor the 30 day payment requirement. 2 of the payments were during the major service disruption of the entire university network. We have now implemented weekly backups to the network folders that contain our subrecipient monitoring files. 1 of the payments was due to the department not sending us the invoice timely. We plan to do follow up trainings to educate departments and PIs on the requirement for providing payment within 30 days of receipt of invoice to assure payment is made within the 30 day requirement. Contact person responsible for corrective action: Betty McKain, Sr Director Research Administration Anticipated Completion Date: 06/30/2024
View Audit 299251
Finding 386926 (2023-002)
Significant Deficiency 2023
City of Newton, Massachusetts
MA
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430
2023-002 Special Education Cluster – Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures be strengthened to document and maintain on file the management review of time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...
2023-002 Special Education Cluster – Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures be strengthened to document and maintain on file the management review of time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School Department has reviewed the finding and is in the planning process with corrective actions. Name(s) of the contact person(s) responsible for corrective action: Amy Mistrot, NPS Director of Business Operations. Planned completion date for corrective action plan: NPS has completed the first of two required Time and Effort Certifications for FY24. We will add managerial review of the completed certifications as an additional level of oversight for both the first and second certifications this year and continue this practice henceforth.
View Audit 299250
Finding 386908 (2023-001)
Significant Deficiency 2023
School District of Philadelphia
PA
Subrecipient Monitoring Reporting Significant Deficiency
Corrective Action Plan Finding number 2023-001 Reporting Head Start FFATA Compliance - Significant Deficiency and Compliance Finding Assistance Listing 93.600 Head Start Contact Person - Diane Castelbuono Deputy Chief, Office of Early Childhood Education, School District of Philadelphia, 215-...
Corrective Action Plan Finding number 2023-001 Reporting Head Start FFATA Compliance - Significant Deficiency and Compliance Finding Assistance Listing 93.600 Head Start Contact Person - Diane Castelbuono Deputy Chief, Office of Early Childhood Education, School District of Philadelphia, 215-400-6242 View of Responsible Officials and Planned Corrective Action The School District of Philadelphia concurs with the finding and recommendations. The District has implemented a systematic process for reporting Fiscal Year 2024 subawards under the Federal Head Start Program which is required to report under FFATA. Moving forward, the process is established to ensure reporting will be maintained.
View Audit 299211
Finding 386907 (2023-002)
Significant Deficiency 2023
School District of Philadelphia
PA
Reporting Special Tests & Provisions Significant Deficiency § 200.19
Corrective Action Plan Finding number 2023-002 SPECIAL TESTS AND PROVISIONS - ANNUAL REPORT CARD, HIGH SCHOOL GRADUATION RATE SIGNIFICANT DEFICIENCY AND COMPLIANCE FINDING Assistance Listing 84.010 Title I, Part A Contact Person - Karyn Lynch, Chief of Student Support Services, Office of ...
Corrective Action Plan Finding number 2023-002 SPECIAL TESTS AND PROVISIONS - ANNUAL REPORT CARD, HIGH SCHOOL GRADUATION RATE SIGNIFICANT DEFICIENCY AND COMPLIANCE FINDING Assistance Listing 84.010 Title I, Part A Contact Person - Karyn Lynch, Chief of Student Support Services, Office of Student Support Services, School District of Philadelphia, 215-400-6092 Views of Responsible Officials and Corrective Action Plan: There is an established School District of Philadelphia (“school district”) Board of Education adopted policy number 208 “Withdrawal From School” last revised in June 2020 which establishes requirements governing the withdrawal of students from the school that complies with the Pennsylvania School Code and Department of Education requirements and OMB’s Uniform Guidance 34 CFR 200.19 (b)(1)(ii)(B). To comply with regulatory requirements, the school district is required to obtain written documentation for students who transferred to a private or nonpublic school system or out of the state of PA or out of the United States. According to Pennsylvania Department of Education’s (PDE) guide for reporting graduation, dropouts and cohort data, the school district is required to receive and maintain documentation of transfers. The purpose of School District of Philadelphia Board of Education's Policy 208 is to establish requirements governing withdrawal from school that encourage students to complete an educational program that will equip them with required skills and increase their chances for a successful life beyond school. The policy requires parents/guardians withdrawing a student from school, to enroll in another Local Education Agency, to withdraw the student in person at the school where the student is enrolled. The policy states that, “No student of compulsory school age shall be permitted to withdraw without the written consent of a person in parental relation and supporting documentation.” Although the policy is communicated, not all schools have maintained the written documentation required. Moving forward the school district will provide periodic reminders of the policy to all school leaders and secretaries who enroll and withdraw students. In addition, the Office of Student Support Services administrators will validate with principals that they are maintaining the records for withdrawing students in a safe and central location at their school offices. These strengthened procedures to include a reminder notification to school leaders and secretaries and random audits of WD03 transfers will be implemented by the end of the School Year 2024.
View Audit 299211
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
The Finance Department has made several additions to its staff as a part of its reorganization
The Finance Department has made several additions to its staff as a part of its reorganization
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
efforts, within the last year. The additions included a Chief Accountant, a Principal Accountant,
efforts, within the last year. The additions included a Chief Accountant, a Principal Accountant,
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
three Senior Accountants, an Accountant, a Principal Administrative Analyst, an Administrative
three Senior Accountants, an Accountant, a Principal Administrative Analyst, an Administrative
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Analyst, and accounting clerks. All professional level accounting staff are assisting in the
Analyst, and accounting clerks. All professional level accounting staff are assisting in the
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
completion of monthly account reconciliations. All completed account reconciliations, prepared
completion of monthly account reconciliations. All completed account reconciliations, prepared
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
within the Department of Finance, are reviewed by the principal accountants responsible for
within the Department of Finance, are reviewed by the principal accountants responsible for
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
monitoring those accounts. The reconciliations are forwarded to a Chief Accountant for approval.
monitoring those accounts. The reconciliations are forwarded to a Chief Accountant for approval.
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Account Reconciliations are catalogued monthly in both hardcopy and electronic formats. The
Account Reconciliations are catalogued monthly in both hardcopy and electronic formats. The
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
principal auditor tracks the completion of monthly reconciliations. The principal auditor verifies,
principal auditor tracks the completion of monthly reconciliations. The principal auditor verifies,
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
on a test basis, the accuracy and timeliness of account reconciliations, ensure monthly closeout
on a test basis, the accuracy and timeliness of account reconciliations, ensure monthly closeout
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
procedures are followed, and that internal controls over the reconcilement process are effective.
procedures are followed, and that internal controls over the reconcilement process are effective.
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
These changes have helped to strengthen our controls over the account reconciliations in general,
These changes have helped to strengthen our controls over the account reconciliations in general,
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
allowing for more accurate and timely completion of many of our monthly reconciliations.
allowing for more accurate and timely completion of many of our monthly reconciliations.
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Audit Reference: 2023-002 Compliance and Significant Deficiency in Internal Control over Compliance with Reporting {Compliance Reporting)
Audit Reference: 2023-002 Compliance and Significant Deficiency in Internal Control over Compliance with Reporting {Compliance Reporting)
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management in the Finance and Community Development Departments have decided to let Grants Team member prepare financial reports for ERA grants.
Management in the Finance and Community Development Departments have decided to let Grants Team member prepare financial reports for ERA grants.
View Audit 299158
Finding 386827 (2023-002)
Significant Deficiency 2023
Delton Kellogg Schools
MI
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
The School will have all employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify alllocation of wages.
The School will have all employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify alllocation of wages.
View Audit 299140
Finding 386826 (2023-001)
Significant Deficiency 2023
Delton Kellogg Schools
MI
Significant Deficiency Internal Control / Segregation of Duties
The School wil establish procedures to ensure that budgets for all federal grants are reviewed on an on-going basis.
The School wil establish procedures to ensure that budgets for all federal grants are reviewed on an on-going basis.
View Audit 299140
Finding 386817 (2023-001)
Significant Deficiency 2023
Bullhook Community Health Center, Inc.
MT
Special Tests & Provisions Questioned Costs Eligibility
U.S. Department of Health and Human Services Bullhook Community Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The findings from the schedule of findings and questioned costs are discuss...
U.S. Department of Health and Human Services Bullhook Community Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2023-001 Health Center Program Cluster Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount and for ensuring that documentation is maintained to support the eligibility of sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount recipients and their associated patient record. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff were retrained on sliding fee policy and procedure. Going forward frequent audits from the sliding fee applications received and entered will be conducted to ensure that proper documentation is maintained. Name(s) of the contact person(s) responsible for corrective action: Kyndra Hall, CEO Planned completion date for corrective action plan: June 30, 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Kyndra Hall, Chief Executive Officer at (406) 395-6904.
View Audit 299121
Finding 386731 (2023-001)
Significant Deficiency 2023
Champlain College Incorporated
VT
Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs § 200.303
Management Response and Corrective Action Plan: The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports wil...
Management Response and Corrective Action Plan: The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports will research and assign the issue to the appropriate Financial Aid Assistant Director to adjust the loan accordingly. For the student identified, the loan limit was calculated incorrectly in the Colleague system and the student was awarded a federal direct loan that exceeded their maximum total aggregate outstanding loan debt by $2,500. It is our belief this was not an issue of identifying the CFLAG, it was human error with reduction of loans. To correct the issue this student was awarded institutional aid to cover the amount loans were reduced. To confirm that no other student’s were impacted by a similar issue, a CFLAG full audit report was run for 2022. The report was reviewed to determine if there were any other students that had an aggregate loan limit issues. It was confirmed that this student was the only issue. The Office of Financial Aid will be enhancing the rules in our Colleague system to prevent disbursement if the Loan Limit CFlag has not been fully resolved. Staff will also be trained to not solely rely on Colleague’s Loan information and to seek verification of loan limits directly from NSLDS. OFA member that reviews loan limits will need to include the students NSLDS record in the students folder, confirmation of and loan amounts, and detailed description of adjustments. A monthly audit will occur by an Associate Director or the Director to confirm accruary and completeness. Scheduled Date of Completion: 4/15/2024 Contact person responsible: Katrina Bennett, Director of Financial Aid
View Audit 299033 Questioned Costs: $1
Finding 386724 (2023-001)
Significant Deficiency 2023
University System of New Hampshire
NH
Questioned Costs Reporting Significant Deficiency § 200.303
Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting...
Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting policies and procedures to ensure that information is reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Susan Zipkin, Director, Accounting and Financial Compliance, University of New Hampshire Planned completion date for corrective action plan: February 29, 2024
View Audit 299022
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