Corrective Action Plans

Finding 7509 (2023-005)

Significant Deficiency 2023

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks will be put into place prior to claim submissions with existing staff members. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing

View Audit 9733

Finding 7499 (2023-003)

Significant Deficiency 2023

School District of Cadott Community

WI

School Nutrition Programs Allowable Costs / Cost Principles Eligibility

The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsi...

The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing

View Audit 9733

Finding 7471 (2023-006)

Significant Deficiency 2023

Harris-Stowe State University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2023-006 Personnel Responsible for Corrective Action: Registrar – Yolanda Kenton Anticipated Completion Date: December 2023 Corrective Action Plan: The University filled the Registrar position which had been vacant for 6 months. In addition, the Registrar’s Office implemented a control...

Finding 2023-006 Personnel Responsible for Corrective Action: Registrar – Yolanda Kenton Anticipated Completion Date: December 2023 Corrective Action Plan: The University filled the Registrar position which had been vacant for 6 months. In addition, the Registrar’s Office implemented a control that includes running a monthly enrollment status report allowing for changes to be reported within the 60 day window. The current Registrar has also done Registrar training with the American Association of Collegiate Registrars and Admissions Officers (AACRAO).

View Audit 9669

Finding 7410 (2023-003)

Significant Deficiency 2023

Thomas More University

KY

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Prior to the student information system transition, regular monitoring of the return of funds took place for Direct Loans, specifically for the returns associated with R2T4 calculations. During the transition, this process was not immediately replaced. It was noted during the audit cycle that issues...

Prior to the student information system transition, regular monitoring of the return of funds took place for Direct Loans, specifically for the returns associated with R2T4 calculations. During the transition, this process was not immediately replaced. It was noted during the audit cycle that issues existed within the new system related to returning funds and tickets were submitted to Jenzabar about the issues, specifically raising concerns about the timing of returns. Not all returns were being picked up by the process that collects the returns and sends them in batches to COD. Adjustments have been made to the system and testing has shown that all of the returns are being picked up now. The Financial Aid Office is also regularly monitoring returns again, similar to the process prior to the transition, and we are now monitoring both Direct Loan and Pell grant returns. This process is managed by an Excel spreadsheet of all Direct Loan and Pell grant returns that have been made in JFA. Any time a return of a Direct Loan or Pell grant is made in JFA, the return is added to the spreadsheet. A Financial Aid Counselor has a regular reminder on their calendar once per week to monitor each return to ensure that the full return process has taken place through COD and that the funds have been returned timely. Anticipated Completion Date: October 1, 2023

View Audit 9556

Finding 7408 (2023-002)

Significant Deficiency 2023

Thomas More University

KY

Student Financial Aid Reporting Significant Deficiency

The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained o...

The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately. Anticipated Completion Date: November 1, 2023

View Audit 9556

Finding 7407 (2023-001)

Significant Deficiency 2023

Thomas More University

KY

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. ...

During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. As a result, there were some students in October of 2022 that did not receive their required notification. For the 2023-24 cycle, the Director of Financial Aid has worked with Jenzabar to establish a more automated process for these notifications. Two separate queries have been established to identify loan disbursements and TEACH recipients. Each query looks for disbursements that occurred that day and collects them in a batch. An automated “scheduler” then runs each group through a notification process where each student will receive an email to their Thomas More email account notifying them that they received the disbursement that day. The scheduler runs this process and sends notifications out at 8pm each evening. Any loan disbursements occur during normal business hours, and even if delayed, would not disburse past 6pm, so each disbursement that occurred that day will be caught by the scheduler by 8pm. Anticipated Completion Date: October 15, 2023

View Audit 9556

Finding 7313 (2023-002)

Significant Deficiency 2023

Rowan County, North Carolina

NC

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Corrective Action/Management Response: The Department concurs that an employee left the office unattended while logged into a state platform. 1. Management will partner with the Rowan County Information Technology Department to ensure the highest level of automatic screen locking is set as a defau...

Corrective Action/Management Response: The Department concurs that an employee left the office unattended while logged into a state platform. 1. Management will partner with the Rowan County Information Technology Department to ensure the highest level of automatic screen locking is set as a default for devices. 2. All staff will receive refresher training on the duty to protect confidential information and prevent the potential for unauthorized access to sensitive information and systems. 3. Management will arrange for random spot checks of offices at least monthly for 3 months, then sporadically thereafter. Management will address any exceptions to screen lock/logout in unattended offices through individual coaching and supervision.

View Audit 9488

Finding 7312 (2023-003)

Significant Deficiency 2023

Rowan County, North Carolina

NC

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Corrective Action/Management Response: The accounting for employee hours requires the review of timesheets to verify employees are recording scheduled hours appropriately. In conjunction with this review, changes may be required to timesheets. To verify that changes need to be made and then have be...

Corrective Action/Management Response: The accounting for employee hours requires the review of timesheets to verify employees are recording scheduled hours appropriately. In conjunction with this review, changes may be required to timesheets. To verify that changes need to be made and then have been made correctly, the review of a “Time Entry Hours Report” has been incorporated into our payroll processing. This report records the number of hours an employee is being paid. This report is reviewed numerous times within the payroll process, prior to the “true up” changes and after changes for verification of accuracy. Proposed Completion Date: May 2023

View Audit 9488

Finding 7272 (2023-001)

Significant Deficiency 2023

Lighthouse Central Florida, Inc.

FL

Subrecipient Monitoring Reporting Significant Deficiency

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The fi...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 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—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: The Organization should implement an internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2024

View Audit 9443

Finding 7153 (2023-001)

Significant Deficiency 2023

Committee Against Domestic Abuse, Inc.

MN

Internal Control / Segregation of Duties Significant Deficiency

Committee Against Domestic Abuse, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently wi...

Committee Against Domestic Abuse, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – 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 2023-001 Crime Victim Services – Assistance Listing No. 16.575 Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The undocumented approval noted in the audit was subsequently approved by the Executive Director. The Organization will add a further review when processing pay rate changes to ensure approval has been documented. Name(s) of the contact person(s) responsible for corrective action: Jason Mack, Executive Director and Brad Guss, Finance Manager Planned completion date for corrective action plan: Completed November 2023 FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Justice 2023-001 Crime Victim Services – Assistance Listing No. 16.575 Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The undocumented approval noted in the audit was subsequently approved by the Executive Director. The Organization will add a further review when processing pay rate changes to ensure approval has been documented. Name(s) of the contact person(s) responsible for corrective action: Jason Mack, Executive Director and Brad Guss, Finance Manager Planned completion date for corrective action plan: Completed November 2023 If there are any questions regarding this plan, please call Jason Mack at 507-625-8688 Ext.111

View Audit 9212

Finding 7077 (2023-002)

Significant Deficiency 2023

Town of Avon, Connecticut

CT

Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of the Treasury 2023-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than...

U.S. Department of the Treasury 2023-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town plans to revise the intergovernmental grants practices documented in the Finance Department Policy and Procedures Manual to add the requirement that an independent review of any financial report submitted to a federal or state grantor be completed by someone other than the report preparer and that this review be formally documented prior to submission to the applicable grantor. Name(s) of the contact person(s) responsible for corrective action: Tom DiStasio, Director of Finance Planned completion date for corrective action plan: July 1, 2024

View Audit 9100

Finding 7067 (2023-001)

Significant Deficiency 2023

North Hill Communities. Inc. and Subsidiaries

MA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.303

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amount...

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amounts captured are accurate and categorized appropriately. Sign off on preparation and review will be documented appropriately.

View Audit 9075

Finding 7065 (2023-001)

Significant Deficiency 2023

Muncie Public Charter School of Inquiry, Inc. D/b/a Inspire Academy

IN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430

Dec 19, 2023 Donovan CPAs 5151 E. U.S. HWY 36 Avon, IN 46123 Detailed below is the Official Response to Audit Results and Comments relative to the review of Muncie Public Charter School of Inquiry, Inc.’s (“the School”) compliance with provisions of the Accounting and Uniform Compliance Guidelines M...

Dec 19, 2023 Donovan CPAs 5151 E. U.S. HWY 36 Avon, IN 46123 Detailed below is the Official Response to Audit Results and Comments relative to the review of Muncie Public Charter School of Inquiry, Inc.’s (“the School”) compliance with provisions of the Accounting and Uniform Compliance Guidelines Manual for Indiana Charter Schools issued by the Indiana State of Accounts. Audit Results and Comment: III. Federal Award Findings and Questioned Costs FINDING 2023-001 TIME AND EFFORT RECORDS SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Numbers: 84.425D and 84.425U Condition: The School applied employee salary expenses to the program. While employees were applied to the grant in line with the approved budget, proper time and effort records were not maintained. Semi-annual certification forms did not reflect a six-month period and were not signed at the end of the six-month period. Criteria: Charges for Federal awards for salaries and wages must be based on records that accurately reflect work performed (2 CFR 200.430(i)). Cause: The School was not aware of the requirement outlined in the Criteria section above. Effect: The School is unable to document certification of employee time spent in the program. Recommendation: We recommend the School develop internal controls to ensure that proper semi-annual certifications are maintained. Views of Responsible Officials and Planned Corrective Actions: The School’s Corrective Action Plan is included on page 2. Response: The financial manager, Ana Maric, will submit completed semi-annual certification forms for all employees paid from Title I, Part A; IDEA, Part B (611), and ESSER III for the period of July 01, 2023 to Dec 31,2023 to Donovan CPA for review by January 15, 2024. In addition, semi-annual certification forms will be completed for individuals paid by federal grants and will reflect six-month certification periods to be signed by the employee’s supervisor at the end of the six-month period. In order to maintain this, there will be internal checks and balances every six months to review with the Executive Director, Leslie Draper. Leslie Draper Executive Director Inspire Academy- A School of Inquiry 2801 E. 16th St. Muncie, IN 47302

View Audit 9072

Finding 7064 (2023-001)

Significant Deficiency 2023

Swan Manor Addition

WA

HUD Housing Programs Cash Management Reporting

Finding Reference Number #2023-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has put procedures in place to ensure deposits are made as required in the future. Contact Person Responsible: Tom Anderson Completion Date: September 30...

Finding Reference Number #2023-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has put procedures in place to ensure deposits are made as required in the future. Contact Person Responsible: Tom Anderson Completion Date: September 30, 2023

View Audit 9069

Finding 7053 (2023-001)

Significant Deficiency 2023

Village Cooperative of Clinton

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.

View Audit 9061

Finding 7052 (2023-001)

Significant Deficiency 2023

Village Cooperative of Cedar Rapids

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.

View Audit 9060

Finding 7051 (2023-001)

Significant Deficiency 2023

Village Cooperative of Cedar Falls

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.

View Audit 9058

Finding 7050 (2023-001)

Significant Deficiency 2023

Village Cooperative of Verona Hills

MO

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 9056

Finding 7049 (2023-001)

Significant Deficiency 2023

Village Cooperative of Sioux City

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.

View Audit 9054

Finding 7048 (2023-001)

Significant Deficiency 2023

Village Cooperative of Mason City

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 9053

Finding 7047 (2023-001)

Significant Deficiency 2023

Village Cooperative of Marshalltown

IA