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Corrective Action Plans

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Finding 45370 (2022-004)
Significant Deficiency 2022
Madonna University
MI
Student Financial Aid Subrecipient Monitoring Significant Deficiency
Finding Number: 2022-004 Condition: Certain credit balances were not refunded to students within 14 days. Planned Corrective Action: Identify one or more additional staff members who can perform this function in the event of illness or absence, cross-train these individuals, and ensure permissions a...
Finding Number: 2022-004 Condition: Certain credit balances were not refunded to students within 14 days. Planned Corrective Action: Identify one or more additional staff members who can perform this function in the event of illness or absence, cross-train these individuals, and ensure permissions are granted, ensuring appropriate segregation of duties. Contact person responsible for corrective action: Matt Beattie, Mark Schroeder Anticipated Completion Date: February 28, 2023
View Audit 50091
Finding 45369 (2022-002)
Material Weakness 2022
Madonna University
MI
Student Financial Aid Subrecipient Monitoring Material Weakness
Finding Number: 2022-002 (repeat finding) Condition: The student status changes for certain students with status changes were not reported accurately and/or within 60 days. Additionally, certain students were reported within correct effective dates. Planned Corrective Action: Enrollment Services is ...
Finding Number: 2022-002 (repeat finding) Condition: The student status changes for certain students with status changes were not reported accurately and/or within 60 days. Additionally, certain students were reported within correct effective dates. Planned Corrective Action: Enrollment Services is working with IT on an error report and ongoing review process to identify reporting errors for timely correction. Contact person responsible for corrective action: Dina DuBuis, Assistant Vice President, Enrollment Services and Registrar Anticipated Completion Date: February 1st, 2023
View Audit 50091
Finding 45351 (2022-001)
Significant Deficiency 2022
Coquille School District No. 8
OR
Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Management?s response: Management agrees with the finding. In January of each year the Fiscal Director, Jerod Nunn, will meet with the grant manager and review the Office of Management and Budget?s compliance supplement. Any changes and/or updates will be noted in the Federal grant files and will b...
Management?s response: Management agrees with the finding. In January of each year the Fiscal Director, Jerod Nunn, will meet with the grant manager and review the Office of Management and Budget?s compliance supplement. Any changes and/or updates will be noted in the Federal grant files and will be properly followed so the district is in compliance with the Davis-Bacon and Related Acts and Reorganization Plan Regulations.
View Audit 47008
County of Cumberland
NC
Questioned Costs Subrecipient Monitoring Cash Management
Finding 2022-002 Name of contact person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: All cases will utilize guidance provided by Treasury to determine eligibility and will clearly document and store all copies of evidence to support ...
Finding 2022-002 Name of contact person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: All cases will utilize guidance provided by Treasury to determine eligibility and will clearly document and store all copies of evidence to support the elig1ibility determination to issue payments. This will also be clearly documented as to the evidence gathered in the case file for each determination. Proposed Completion Date: February 28, 2023.
View Audit 44675 Questioned Costs: $1
Finding 45342 (2022-001)
Material Weakness 2022
County of Cumberland
NC
Subrecipient Monitoring Eligibility Material Weakness
Finding 2022-001 Name of Contact Person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: After approval of the disbursement, a 2nd party QA check will be completed and documented in the file by a lead or supervisor. This review will sati...
Finding 2022-001 Name of Contact Person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: After approval of the disbursement, a 2nd party QA check will be completed and documented in the file by a lead or supervisor. This review will satisfy the requirement in the control documents that every case will have a 2nd party review prior to monies being distributed. Proposed Completion Date: February 28, 2023
View Audit 44675
Finding 45325 (2022-005)
Material Weakness 2022
Scott County School District 1
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.327 § 200.333
FINDING 2022-005 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The school corporation will implement internal controls to prepare, revi...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The school corporation will implement internal controls to prepare, review and retain reports. The stated reporting was completed by both the Corporation Treasurer and Federal Programs Director, but the records were not initialed to show completion and review. Supporting documents will be kept as evidence of the data. Anticipated Completion Date: August 1, 2023
View Audit 44672
Finding 45322 (2022-003)
Material Weakness 2022
Scott County School District 1
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Dr Ryan Herald, Principal and High school guidance department. Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Evidence will be obtained to support withdraw of student and a second emp...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Dr Ryan Herald, Principal and High school guidance department. Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Evidence will be obtained to support withdraw of student and a second employee will sign the supporting documentation verifying the removal of the student is warranted. Anticipated Completion Date: As students withdraw, will begin with the start of the 2023-2024 school year, August 1 2023.
View Audit 44672
Finding 45315 (2022-003)
Material Weakness 2022
Montgomery County
IN
Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Grant ended during audit period. Will discuss with departments about need for internal c...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Grant ended during audit period. Will discuss with departments about need for internal controls. Anticipated Completion Date: 09/2023
View Audit 40738
Finding 45314 (2022-006)
Material Weakness 2022
Montgomery County
IN
Questioned Costs Subrecipient Monitoring Period of Performance § 200.1 § 200.211 § 200.303 § 200.458
FINDING 2022-006 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ALN changed during middle of audit period. Will inquire mid-year with departments managi...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ALN changed during middle of audit period. Will inquire mid-year with departments managing grants to see if any ALN changes. If so, new grant fund will be created. Anticipated Completion Date: 08/2023
View Audit 40738 Questioned Costs: $1
Finding 45313 (2022-005)
Material Weakness 2022
Montgomery County
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-005 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Health Department will continue to prepare required reports with a separate individual r...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Health Department will continue to prepare required reports with a separate individual reviewing prior to submission. Anticipated Completion Date:12/2023
View Audit 40738
Finding 45312 (2022-004)
Material Weakness 2022
Montgomery County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment Ordinance being presented to Board of Commissioners at 08/2023 ...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment Ordinance being presented to Board of Commissioners at 08/2023 meeting. Clause will be included in all contracts entered into by the County. Commissioners will review contracts to verify clause is included before approving contract. Anticipated Completion Date: 08/2023
View Audit 40738
Finding 45277 (2022-003)
Material Weakness 2022
Brownsburg Community School Corporation
IN
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
FINDING 2020-003 Contact Person Responsible for Corrective Action: Shane Hacker, CFO; Tracy Boss, Deputy Treasurer; Jordan Ryan, Coordinator of Nutrition Services Contact Phone Number: 317-852-5726 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan...
FINDING 2020-003 Contact Person Responsible for Corrective Action: Shane Hacker, CFO; Tracy Boss, Deputy Treasurer; Jordan Ryan, Coordinator of Nutrition Services Contact Phone Number: 317-852-5726 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Moving forward, the Nutrition Services Coordinator will ensure that a contract between the district and the vendor is in place when purchases are over $150,000 annually, per the district?s Child Nutrition Procurement Plan. Anticipated Completion Date: July 1, 2023
View Audit 50997 Questioned Costs: $1
Finding 45276 (2022-002)
Significant Deficiency 2022
Brownsburg Community School Corporation
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.212 § 200.318
FINDING 2022-002 Contact Person Responsible for Corrective Action: Shane Hacker, CFO; Tracy Boss, Deputy Treasurer; Jordan Ryan, Coordinator for Nutrition Services Contact Phone Number: 317-852-5726 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Pla...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Shane Hacker, CFO; Tracy Boss, Deputy Treasurer; Jordan Ryan, Coordinator for Nutrition Services Contact Phone Number: 317-852-5726 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Moving forward, the Nutrition Services Coordinator will ensure that a certification of suspension and debarment is completed prior to approving contracts over the $150,000 threshold, per the district?s Child Nutrition Procurement Plan. Anticipated Completion Date: July 1, 2023
View Audit 50997
Harvey Public School District 152
IL
Reporting Subrecipient Monitoring
Condition The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 33 reports. Plan The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion 6/30/23. Name of Co...
Condition The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 33 reports. Plan The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion 6/30/23. Name of Contact Person Lela Bridges, Interim Superintendent. Management Response The District experienced turnover for key employees within the grant reporting process and is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 53487
Susquehanna Township School District
PA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.320
Recommendation: We recommend that when the District decides to utilize cooperative purchasing programs and use federal funds for those purchases that a review of compliance with the procurement policy occurs. The District should then document its process and how it complies with the procurement stan...
Recommendation: We recommend that when the District decides to utilize cooperative purchasing programs and use federal funds for those purchases that a review of compliance with the procurement policy occurs. The District should then document its process and how it complies with the procurement standards. View of Responsible Officials: The District has reviewed the applicable Uniform Guidance from the Federal Office of Management and Budget and has developed administrative procedures to aid with ensuring that all procurements financed with federal funding fully comply with Uniform Grant Guidance Federal acquisition thresholds and requirements. Effective the 22-23 fiscal year forward the District will fully deploy the referenced administrative procedures to all applicable District stakeholders and monitor all such procurements for compliance purposes.
View Audit 51859
Finding 45219 (2022-001)
Material Weakness 2022
Willoughby-Eastlake City School District
OH
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding Number: 2022-001 Planned Corrective Action: The School District has already implemented policies and procedures to ensure timely updating and has documented the remedies taken for the items noted as noncompliant in the audit. Anticipated Completion Date: January 31, 2023 Responsible Contact...
Finding Number: 2022-001 Planned Corrective Action: The School District has already implemented policies and procedures to ensure timely updating and has documented the remedies taken for the items noted as noncompliant in the audit. Anticipated Completion Date: January 31, 2023 Responsible Contact Person: Donna Solano, Financial Aid Coordinator
View Audit 50590
Finding 45210 (2022-009)
Material Weakness 2022
Shiloh Neighborhood Development Corporation
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326
FINDING 2022-009: Prevailing Wage Rate Internal Control and Compliance Response: Going forward all construction using federal funds in excess of $2000 will have a contract stating the prevailing wage rate clause and submission of weekly certified payrolls.
FINDING 2022-009: Prevailing Wage Rate Internal Control and Compliance Response: Going forward all construction using federal funds in excess of $2000 will have a contract stating the prevailing wage rate clause and submission of weekly certified payrolls.
View Audit 49073
Finding 45200 (2022-001)
Significant Deficiency 2022
City of Bloomington, Illinois
IL
Subrecipient Monitoring
Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Corrective Action Plan: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully...
Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Corrective Action Plan: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward. Anticipated Date of Completion: November 2022 Contact Person: Patti-Lynn Silva, Finance Director
View Audit 41926
Finding 45178 (2022-007)
Significant Deficiency 2022
Tabor College, Inc.
KS
Student Financial Aid Subrecipient Monitoring Significant Deficiency
2022-007 Gramm-Leach-Bliley Act Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend that the College engage a third party or perform the risk assessment for the three areas required by the...
2022-007 Gramm-Leach-Bliley Act Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend that the College engage a third party or perform the risk assessment for the three areas required by the Gramm-Leach-Bliley Act and ensure that there are documented safeguards for identified risks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Tabor College is currently meeting with companies who provide services to assist with meeting the requirements of the Gramm-Leach-Bliley Act. Name(s) of the contact person(s) responsible for corrective action: Cathy Castle, Vice President for Business and Finance Planned completion date for corrective action plan: April 2023 and ongoing. If the Department of Education has questions regarding this plan, please call Cathy Castle at 620-947-3121 x 1056.
View Audit 44253
Finding 45136 (2022-004)
Material Weakness 2022
South Dearborn Community School Corporation
IN
Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Shawn Spindler, Business Manager/Treasurer Contact Phone Number: 812.926.2090 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure that any future private school expenses ar...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Shawn Spindler, Business Manager/Treasurer Contact Phone Number: 812.926.2090 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure that any future private school expenses are incurred and paid by the district instead of reimbursing the private schools their expenses. This will be reviewed by the Director of Curriculum to ensure compliance. Anticipated Completion Date: March 2023
View Audit 45261
Finding 45126 (2022-001)
Material Weakness 2022
North Fork Local School District
OH
Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring
The District will enforce, not only that the contract includes prevailing wages are to be paid, but that certified payroll reports from contractors are provided to the District. These payroll reports will be reviewed, and retained before payment will be made to the contractor. The control and proc...
The District will enforce, not only that the contract includes prevailing wages are to be paid, but that certified payroll reports from contractors are provided to the District. These payroll reports will be reviewed, and retained before payment will be made to the contractor. The control and procedure will be implemented immediately by completing a check list. To comply with the prevailing wage law this checklist will be completed before payment is issued to the contractor.
View Audit 45258
Finding 45098 (2022-002)
Significant Deficiency 2022
North Olympic Healthcare Network
WA
Subrecipient Monitoring Reporting Significant Deficiency
U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Management should implement procedures to ensure the lost revenue is calculated and reported using an option that is appropriate for any future periods and revise the lost reven...
U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Management should implement procedures to ensure the lost revenue is calculated and reported using an option that is appropriate for any future periods and revise the lost revenue amounts on any subsequent filings, if applicable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will design and implement procedures of review ensuring the appropriate option is selected for how lost revenue is reported for any future reporting periods and on any subsequent filings. Name(s) of the contact person(s) responsible for corrective action: Beau Brown, CFO Planned completion date for corrective action plan: September 30, 2023.
View Audit 40455
Finding 45027 (2022-001)
Significant Deficiency 2022
Chespenn Health Services, Inc.
PA
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
Views of Responsible Officials ChesPenn Health Services, Inc. will continue to monitor the process of maintaining paper copies of all sliding fee scale patient files in each office as a back-up to potential electronic system failures for scanning patient's records. In addition, ChesPenn Health Servi...
Views of Responsible Officials ChesPenn Health Services, Inc. will continue to monitor the process of maintaining paper copies of all sliding fee scale patient files in each office as a back-up to potential electronic system failures for scanning patient's records. In addition, ChesPenn Health Services, Inc.'s Compliance Officer and Chief Operating Officer will conduct random monthly audits of sliding fee applications at all three locations. Results from the audits will be presented to the site Office Manager who will then conduct staff training sessions with the Patient Service Representatives. The audit and subsequent training will include a review of the following parameters for proper documentation and sliding fee scale determination: Identification: o State issued driver's license o State issued or state recognized identification card o School identification o Government issued passport o If married, a copy of spouse's identification as well Social Security Cards: o For the applicant o For the spouse, if married o For all dependents 18 years of age or younger o For a college student, up to 23 years of age with college documentation o If a social security card is not available for a child, a birth certificate will be accepted Paystubs: o One recent pay stub, if married a copy from spouse as well o Benefits statement from social security, if married from husband and wife o Awards letter for unemployment, if married from husband and wife o Self-employed - Last year's income tax statement o If paid in cash, a letter from the employer, on company letter head that states the hourly rate and hours worked o If the letter is handwritten, the letter must be notarized o When an individual has no source of income and has no insurance, they are required to fill out the information on the front and the back of the sliding fee scale form. Photo identification and social security cards are required Responsible Party: Susan Harris-McGovern, President/CEO Susan.harris@chespenn.org, 610-485-3800 Estimated Time of Completion: March 31, 2023
View Audit 40406
Finding 45022 (2022-001)
Significant Deficiency 2022
Early County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403
FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Federal Awarding Agency: U.S. Department of Education Pass-Thr...
FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homless Children and Youth Federal Award Number: S425D200012 (Year: 2020), S425U2120012 (Year: 2021) S425W210011 (Year: 2021) Questioner Costs: $30,180 Prior Year Finding: None Description: The polices and procedures of the School District were insufficient to provide and adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Revise Federal Programs Handbook to enhance internal controls in the area of contracts. Provide addendums to contracted services to provide for retention bonuses to contracted staff. Estimated Completion Date: June 30, 2023 Contact Person: Seth Taylor, Chief Financial Officer Telephone: 229-723-4337 Email: staylor@early.k12.ga.us
View Audit 39876 Questioned Costs: $1
Finding 44959 (2022-001)
Material Weakness 2022
Elma School District No. 68
WA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Elma School District No. 68 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federa...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Elma School District No. 68 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements Name, address, and telephone of District contact person: Lisa Arnold 1235 Montesano Elma Road Elma, WA, 98541 (360) 482-2822 Corrective action the auditee plans to take in response to the finding: The district concurs with the auditor. The district will ensure that processes are followed by all purchases going through the district office for approval before purchase. Purchases are now through an online system InformedK12 to help ensure procedures are followed. The district would like to note that this finding is because the district did not go out to bid for the student Chromebooks. The bid step was overlooked due to the quick turnaround to purchase devices to make sure all students had Chromebooks for the pandemic. Anticipated date to complete the corrective action: 01/2023
View Audit 46960 Questioned Costs: $1
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