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Corrective Action Plans

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Finding 513460 (2024-001)
Significant Deficiency 2024
Middle Kentucky Community Action Partnership, Inc.
KY
Subrecipient Monitoring Reporting Significant Deficiency
Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date...
Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
View Audit 331309
The Open Door Network
CA
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring
Management’s Response/Planned Corrective Action: Beginning immediately, the Organization's Program Directors will review their ESG programs matching requirements to familiarize themselves with the amount of required match, and work with the Organization's Controller to identify program needs for whi...
Management’s Response/Planned Corrective Action: Beginning immediately, the Organization's Program Directors will review their ESG programs matching requirements to familiarize themselves with the amount of required match, and work with the Organization's Controller to identify program needs for which matching funds can be used. The Organization’s Controller will ensure that these expenditures are tracked in the Accounting software. Led by the Compliance Manager and Controller, a review process will be implemented with the grants, accounting and compliance team before any grant is submitted to ensure the Organization can obtain the match. This will be completed by February 2025.
View Audit 331259 Questioned Costs: $1
The Open Door Network
CA
Matching / Level of Effort / Earmarking Subrecipient Monitoring
Management's Response/Planned Corrective Action: Beginning immediately, the Organization's Program Directors will review their Continuum of Care Programs matching requirements to familiarize themselves with the amount of required match, and work with the Organization’s Controller to identify program...
Management's Response/Planned Corrective Action: Beginning immediately, the Organization's Program Directors will review their Continuum of Care Programs matching requirements to familiarize themselves with the amount of required match, and work with the Organization’s Controller to identify program needs for which matching funds can be used. The Organization's Controller will ensure that these expenditures are tracked in the Accounting software. Led by the Compliance Manager and Controller, a review process will be implemented with the grants, accounting, and compliance team before any grant is submitted to ensure the Organization can obtain the match. This will be completed by February 2025.
View Audit 331259
City of Charlotte
MI
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.318
CORRECTIVE ACTION PLAN 2024-002 – Written Policies Required by Uniform Grant Guidance Corrective Action: Institute a formal grant policy in accordance with Uniform Grant Guidance. Responsible Party: Finance Director Date to Complete By: 1-31-25
CORRECTIVE ACTION PLAN 2024-002 – Written Policies Required by Uniform Grant Guidance Corrective Action: Institute a formal grant policy in accordance with Uniform Grant Guidance. Responsible Party: Finance Director Date to Complete By: 1-31-25
View Audit 331213
Finding 513212 (2024-001)
Significant Deficiency 2024
Southwestern Oregon Community College
OR
Subrecipient Monitoring § 200.303 § 200.332
CCDF Cluster – Assistance Listing No. 95.575, 95.596 Recommendation: We recommend the college implement policies and procedures along with an observable control to ensure that subrecipient monitoring requirements are being met. Explanation of disagreement with audit finding: There is no disagreemen...
CCDF Cluster – Assistance Listing No. 95.575, 95.596 Recommendation: We recommend the college implement policies and procedures along with an observable control to ensure that subrecipient monitoring requirements are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: College staff are drafting policy and procedures for subrecipient monitoring including a survey tool and risk assessment tool. Name(s) of the contact person(s) responsible for corrective action: Leigh FitzHenry Planned completion date for corrective action plan: March 31, 2025
View Audit 331167
Finding 513101 (2024-001)
Significant Deficiency 2024
Southwestern Law School
CA
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring
Southwestern Law School provides the following corrective action plan for the finding Moss Adams, LLP identified during the Southwestern's federal awards audit for the year ending June 30, 2024. Southwestern acknowledges the finding and recommendation from Moss Adams. Finding 2024-001 - Special Te...
Southwestern Law School provides the following corrective action plan for the finding Moss Adams, LLP identified during the Southwestern's federal awards audit for the year ending June 30, 2024. Southwestern acknowledges the finding and recommendation from Moss Adams. Finding 2024-001 - Special Tests and Provisions - Enrollment Reporting: Significant Deficiency in Internal Control over Compliance. Responsible Offices and Individuals: Improving procedures around enrollment reporting is the joint responsibility of the Registrar's Office and the Information Office. Eileen Zwiers, Registrar, and Sean Murphy, Chief Information Officer, are responsible for implementing the corrective action plan. Corrective Action Plan: Southwestern has prepared and implemented a new Enrollment Reporting Policy to ensure Title IV compliance when reporting changes in student enrollment status to the National Student Loan Data System. The policy outlines Southwestern's procedures for timely, accurate and complete through the National Student Clearinghouse. Additionally, the Financial Aid Office will conduct monthly audits of reported submissions directly from the National Student Loan Data System portal to ensure accuracy. The Financial Aid Office documents and securely stores these verified submissions to support the federal audit, in compliance with federal retention and data management policies. Anticipated Completion Date: Southwestern took immediate action to improve the policies and procedures around enrollment reporting. The remediation was appropriately completed September 2024. Sincerely, Eileen Zwiers Registrar Sean Murphy Chief Information Officer
View Audit 331074
Finding 513088 (2024-003)
Material Weakness 2024
Village of Lexington
MI
Questioned Costs Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.327
The Village of Lexington hired, through a bid process, Townley Engineering to design needed water and sewer expansion and upgrades for the purpose of submitting to USDA for Water and waste disposal systems for rural communities grants in 2017. The Village was awarded funding and hos worked closely w...
The Village of Lexington hired, through a bid process, Townley Engineering to design needed water and sewer expansion and upgrades for the purpose of submitting to USDA for Water and waste disposal systems for rural communities grants in 2017. The Village was awarded funding and hos worked closely with USDA representatives as we have moved through the program. A budget for all costs was approved as part of the grant award. All invoices, including all engineering fees, are approved directly by our assigned Area Specialist. The project costs are currently all within budget. The Village of Lexington will ensure that engineering services follow correct procurement procedures in any future grant program it is awarded.
View Audit 331022 Questioned Costs: $1
Finding 513078 (2024-004)
Significant Deficiency 2024
Wayne Public Schools
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
View Audit 331013
Finding 513041 (2024-002)
Significant Deficiency 2024
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Statement of condition 2024-002: The Corporation did not make the required monthly deposits to the reserve for replacements account and did not repay the full PRAC loan. The reserve for replacements fund is underfunded by $15,598 as of June 30, 2024. Recommendation: Management should deposit $15,59...
Statement of condition 2024-002: The Corporation did not make the required monthly deposits to the reserve for replacements account and did not repay the full PRAC loan. The reserve for replacements fund is underfunded by $15,598 as of June 30, 2024. Recommendation: Management should deposit $15,598 into the reserve for replacements. Action(s) taken or planned on the finding: Agree. On September 11, 2024, management transferred $598 to the reserve for replacements. As of the report date, the remaining PRAC loan of $15,000 has not been repaid.
View Audit 330935 Questioned Costs: $1
Finding 513039 (2024-001)
Significant Deficiency 2024
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Statement of condition 2024-001: For the year ended June 30, 2024, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839...
Statement of condition 2024-001: For the year ended June 30, 2024, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 330935 Questioned Costs: $1
Finding 513006 (2024-001)
Significant Deficiency 2024
City of High Point, North Carolina
NC
Subrecipient Monitoring Period of Performance Reporting
Finding 2024-001, Significant Deficiency - Reporting In Fiscal Year 2023-24, the Transportation Department submitted reports for the RAISE grant to the NCDOT for four quarters without prior review from the Finance Department. This was corrected with the June 2024 quarterly report, and the grant liai...
Finding 2024-001, Significant Deficiency - Reporting In Fiscal Year 2023-24, the Transportation Department submitted reports for the RAISE grant to the NCDOT for four quarters without prior review from the Finance Department. This was corrected with the June 2024 quarterly report, and the grant liaison is now following the City's policy. The liaison prepares the report and sends it to his manager for review and approval. Then it is routed to the Senior Financial Grants Analyst for review. The Accounting Manager reviews and approves the report before it is submitted to the NCDOT. The Transportation Department has been made aware that the City needs to follow the grants policy with all grants. Implemented prior to report date. Greg Venable, Transportation Director, Responsible Person 11/26/24 Bobby Fitzjohn, Financial Services Director 11/26/24
View Audit 330903
Finding 513000 (2024-003)
Significant Deficiency 2024
Universidad Carlos Albizu, Inc.
PR
Student Financial Aid Subrecipient Monitoring Reporting
Finding No. 2024-003 Late R2T4 reimbursement to ED Condition Found In testing compliance with the return of Title IV funds requirement, we noted three (3) cases, or eight percent (8%), of the sample selected, in which the University failed to return the total corresponding refund within 45 days from...
Finding No. 2024-003 Late R2T4 reimbursement to ED Condition Found In testing compliance with the return of Title IV funds requirement, we noted three (3) cases, or eight percent (8%), of the sample selected, in which the University failed to return the total corresponding refund within 45 days from the date the University determined that the student withdrew, dropped-out, or failed to attend to the University. Corrective Action Plan The institution will enhance the total withdrawal process by assigning a dedicated financial aid officer to each campus, responsible for overseeing all funds. This officer will be solely accountable for determining whether a withdrawal is official or unofficial, executing the Return of Title IV (R2T4) process, and coordinating with the fiscal department to ensure timely completion of refunds. As a further safeguard, the Title IV Compliance Coordinator will rigorously monitor the effectiveness of this corrective action plan and ensure ongoing compliance. Name(s) of the Contact Person(s) Responsible for Corrective Action Doris Quero, Senior Financial Aid Director Carmen Rivera Laboy, Title IV Compliance Coordinator Anticipated Completion Date Will be completed on or before January 15, 2025.
View Audit 330883
Finding 512990 (2024-004)
Significant Deficiency 2024
Wakefield Community School
NE
Subrecipient Monitoring Reporting School Nutrition Programs
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
View Audit 330850
Finding 512965 (2024-002)
Significant Deficiency 2024
Stanly County
NC
Subrecipient Monitoring Eligibility Reporting
Finding 2024-002 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-003 Inadequate Request For Information Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs The County will make it a practice...
Finding 2024-002 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-003 Inadequate Request For Information Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs The County will make it a practice going forward of calculating the correct net present values recorded for all GASB 87 leases. The prior period adjustments from the previous year did not involve GASB 87 leases and have been remedied. Immediately. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Robin Huneycutt, Family and Children's Medicaid Supervisor Unit training to discuss accuracy of income and HH size calculations, proper information is included in the case file and necessary procedures are taken when determining eligibility. This will include the importance of documentation of caseworker actions and results from actions. Robin Huneycutt held training with her staff on 10/24/2024 to discuss these deficiencies.
View Audit 330781
Neighborhood House Association
CA
Subrecipient Monitoring Reporting
Management reviewed the FFATA requirements and belives it has filed all award documentation to the FFATA in the appropriate amount of time. However, when submitting to the FSRS system, no system generated email is issued showing that the filing was made on time and no screenshot was taken of the fil...
Management reviewed the FFATA requirements and belives it has filed all award documentation to the FFATA in the appropriate amount of time. However, when submitting to the FSRS system, no system generated email is issued showing that the filing was made on time and no screenshot was taken of the filing to substantiate the timely filing of the report to the auditors. Going forward the Organization will screenshot the submission to provide physical evidence to the auditors of the timely filing.
View Audit 330731
Finding 512928 (2024-004)
Significant Deficiency 2024
Independent School District #116
MN
School Nutrition Programs Subrecipient Monitoring Cash Management
Finding 2024-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...
Finding 2024-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2025 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.
View Audit 330690
Finding 512873 (2024-004)
Significant Deficiency 2024
Winnebago Public Schools District #17
NE
Subrecipient Monitoring
The District has received the subcontractor list and is gathering the certified payroll certifications for the subcontractors onsite. We will work with the general contractor to ensure the documents we have are complete. We will monitor that these controls are taking place as planned.
The District has received the subcontractor list and is gathering the certified payroll certifications for the subcontractors onsite. We will work with the general contractor to ensure the documents we have are complete. We will monitor that these controls are taking place as planned.
View Audit 330637
Kiamichi Economic Development District of Oklahoma
OK
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
THE AUDITEE CONCURS WITH THE FINDING AND HAS IMPLEMENTED A PROCESS TO ENSURE TIMELY SUBMISSION IN THE FUTURE.
THE AUDITEE CONCURS WITH THE FINDING AND HAS IMPLEMENTED A PROCESS TO ENSURE TIMELY SUBMISSION IN THE FUTURE.
View Audit 330624
Finding 512854 (2024-003)
Significant Deficiency 2024
Sheboygan Area School District
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Suspension and Debarment This is no disagreement with the finding. Management immediately began to review policies and procedures.
Suspension and Debarment This is no disagreement with the finding. Management immediately began to review policies and procedures.
View Audit 330620
Finding 512839 (2024-002)
Significant Deficiency 2024
Rural Minnesota Cep, Inc.
MN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Independent Review of Federal Reports Submitted Rural Minnesota CEP, Inc. respectfully submits the following corrective action plan for the year ended 6/30/2024. BerganKDV, LTD. St. Cloud, Minnesota Audit Period: 7/1/2023 – 6/30/2024 The findings from the year ending June 30, ...
CORRECTIVE ACTION PLAN Independent Review of Federal Reports Submitted Rural Minnesota CEP, Inc. respectfully submits the following corrective action plan for the year ended 6/30/2024. BerganKDV, LTD. St. Cloud, Minnesota Audit Period: 7/1/2023 – 6/30/2024 The findings from the year ending June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Federal Award Finding 2024-002 Independent Review of Federal Reports Submitted Recommendation: That management implement a formal policy requiring all financial reports to undergo an independent review prior to submission. This process should include a documented review checklist and sign-off by a qualified individual who is independent of the report preparation process. Action Taken: We concur with the recommendation, and it was implemented immediately 11/21/2024. The Accounting Manager will send financial reports to a responsible reviewer before submission. Upon approval from the responsible reviewer, a newly implemented checklist will be kept by the Accounting Manager documenting approval.
View Audit 330594
Finding 512689 (2024-001)
Significant Deficiency 2024
Janus Youth Programs, Inc.
OR
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: All Janus’ Rental Assistance Programming will be consolidated under two experienced Program Directors for whom Rental Assistance administration is a primary program component. Policies and procedures for obta...
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: All Janus’ Rental Assistance Programming will be consolidated under two experienced Program Directors for whom Rental Assistance administration is a primary program component. Policies and procedures for obtaining required documentation have been updated and include a mandatory documentation checklist submitted together with all initial payment requests, and a new policy has been created for the rare circumstances when youth are housed outside our primary service area of Multnomah, Clark or Cowlitz counties requiring Program Director sign off prior to payment. Anticipated Completion Date: November 15, 2024
View Audit 330494
Finding 512646 (2024-001)
Material Weakness 2024
Aeci Charter Schools Network
NY
Subrecipient Monitoring Cash Management Reporting
We agree with the finding and recommendation. We will implement procedures to ensure that future reporting of expenditures on this required report is accurate.
We agree with the finding and recommendation. We will implement procedures to ensure that future reporting of expenditures on this required report is accurate.
View Audit 330448
Redford Union School District #1
MI
Subrecipient Monitoring Matching / Level of Effort / Earmarking
2024-003 – Written Policies Required by the Uniform Grant Guidance (Repeat). Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of...
2024-003 – Written Policies Required by the Uniform Grant Guidance (Repeat). Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We are aware that the District is evaluating options using internal and external resources to take corrective action. We recommend that the District proceed with its selected option as soon as practical, but no later than the end of the next fiscal year. Corrective Action: As noted, the District has processes in place that cover all grant guidelines related to federal funds. However, upon bringing it to our attention that these policies should be in writing, we are making every endeavor to comply. The District is currently working on drafting policies that will meet the criteria set out in the Uniform Guidance and plan to have those in place by the end of the fiscal year. Responsible Person: Mike Beltnick, CFO. Anticipated Completion Date: June 30, 2025.
View Audit 330211
Finding 512451 (2024-002)
Significant Deficiency 2024
Archdiocese of St. Louis
MO
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding No.: 2024-002 - Significant Deficiency Personnel Responsible for Corrective Action: Kevin Hodges, Senior Director of Finance Anticipated Completion Date: March 31, 2025 Corrective Action Plan: St. Patrick Center will update the agency's procurement policy to require a SAM verification for an...
Finding No.: 2024-002 - Significant Deficiency Personnel Responsible for Corrective Action: Kevin Hodges, Senior Director of Finance Anticipated Completion Date: March 31, 2025 Corrective Action Plan: St. Patrick Center will update the agency's procurement policy to require a SAM verification for any vendors who receive contracts or are involved in covered transactions. The updated policy will include a procedure mandating a notation that SAM verification was completed prior to issuing payment to the vendor or signing the contract.
View Audit 330185
Finding 512449 (2024-001)
Significant Deficiency 2024
Archdiocese of St. Louis
MO
Subrecipient Monitoring Cash Management Reporting
Finding No.: 2024-001 - Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Good Shepherd Children and Family Services Anticipated Completion Date: March 31, 2025 Corrective Action Plan: Good Shepherd Children and Family Services (GS) will implement a control pro...
Finding No.: 2024-001 - Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Good Shepherd Children and Family Services Anticipated Completion Date: March 31, 2025 Corrective Action Plan: Good Shepherd Children and Family Services (GS) will implement a control procedure to ensure proper review of monthly financial reimbursement reports for accuracy. An Archdiocese Finance Office accountant will prepare the monthly reports. Reports and supporting documents will be sent to GS's Chief Program Officer and Pregnancy & Parenting Services Program Director. GS management will review and approve the reports before submitting them via email, along with approvals for reimbursement.
View Audit 330185
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