Corrective Action Plans

Finding 502957 (2023-002)

Significant Deficiency 2023

MO

Cash Management

December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School...

December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP ESSER III Recommendation: The District must ensure that they have proper documentation and have actually spent the federal funds prior to seeking reimbursement. Action Taken: The District will ensure that expenditures are properly supported prior to requesting reimbursement. Completion Date: June 30, 2024 Sincerely, Brad Hunter, Superintendent Henry County R-I School District

View Audit 324922

Finding 502955 (2023-005)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the ...

Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the policy. Management will conduct implementation audits for each department. Anticipated Completion Date: Date completed 10/31/2024

View Audit 324915

Finding 502940 (2023-004)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Allowable Costs / Cost Principles § 200.434

Finding Number 2023-004 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS reached out to the funder after it was informed of this Finding to address the issue, the funder stated that ULMS’s NICRA rate is not overcharged because certain exclusions...

Finding Number 2023-004 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS reached out to the funder after it was informed of this Finding to address the issue, the funder stated that ULMS’s NICRA rate is not overcharged because certain exclusions were made that were discretionary and were more than the awards and grants amount. ULMS will work with the funder in subsequent NICRA calculations to make sure awards and grants are excluded. Anticipated Completion Date: Date completed 9/6/24

View Audit 324915

Finding 502925 (2023-003)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Reporting Significant Deficiency § 200.512

inding Number 2023-003 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: The delay in submitting the audit on time is mainly due to changes with the SEFA reporting. Management created a closing process which includes contract review to ensure accurate...

inding Number 2023-003 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: The delay in submitting the audit on time is mainly due to changes with the SEFA reporting. Management created a closing process which includes contract review to ensure accurate SEFA reporting. Anticipated Completion Date: Date completed 9/10/2024

View Audit 324915

Finding 502924 (2023-002)

Material Weakness 2023

Urban League of Metropolitan Seattle

WA

Procurement, Suspension & Debarment § 200.318 § 200.326

Finding Number 2023-002 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS’s policy on procurement outlines the process and documentation required to select vendors for contracts over the micro-purchase threshold. The policy was followed, but docu...

Finding Number 2023-002 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS’s policy on procurement outlines the process and documentation required to select vendors for contracts over the micro-purchase threshold. The policy was followed, but documentation could not be retrieved as it was not submitted to accounting and some of the decision makers of the contract are no longer with ULMS. Management recognized this issue and created a procurement form that streamlines the selection, justification and documentation of the process in March 2024 which was before the organization was informed of this finding. Additionally, management transitioned the form online in August 2024 and a copy of the completed form is automatically sent to ULMS’s procurement email. Management also provided procurement training to all employees involved in the procurement process. Anticipated Completion Date: Date completed 3/19/2024

View Audit 324915

Finding 502918 (2023-001)

Significant Deficiency 2023

El Ada INC

ID

Internal Control / Segregation of Duties Reporting

The Organization has already made personnel changes in key accounting positions andis currently in the process of updating accounting software. With these changes theentity expects to add an additional layer of review and oversight in the accounting functionto help ensure compliance with grant requi...

The Organization has already made personnel changes in key accounting positions andis currently in the process of updating accounting software. With these changes theentity expects to add an additional layer of review and oversight in the accounting functionto help ensure compliance with grant requirements. The entity further expects to havegrant reporting information more readily available.

View Audit 324906

Finding 502913 (2023-002)

Material Weakness 2023

Lowcountry Community Action Agency, Inc.

SC

Questioned Costs Reporting

The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has initiated a request to recover the overpayments to the South Carolina Departm...

The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has initiated a request to recover the overpayments to the South Carolina Department of Employment and Workforce. The overpayments have been applied quarterly starting with the filing of the quarter ended September 30, 2023 and will continue through future filings until the overpayments reach a zero balance.

View Audit 324905 Questioned Costs: $1

Finding 502909 (2023-007)

Significant Deficiency 2023

Polk County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Com...

Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Comment: The County agrees with the finding and intends to proceed with the plan as indicated. Anticipated Completion Date: December 31, 2024.

View Audit 324891

Finding 502901 (2023-002)

Significant Deficiency 2023

Reset to Success Foundation, Inc.

IL

Cash Management Reporting Internal Control / Segregation of Duties

We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.

View Audit 324851

Finding 502900 (2023-001)

Significant Deficiency 2023

Reset to Success Foundation, Inc.

IL

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.

View Audit 324851

Finding 502898 (2023-002)

Significant Deficiency 2023

Ashtabula Metropolitan Housing Authority

OH

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment § 200.403

We are aware of the findings from the report and we will take the necessary steps to mitigate the issues.

View Audit 324839 Questioned Costs: $1

Finding 502896 (2023-001)

Significant Deficiency 2023

Fremont County, Wyoming

WY

Reporting Significant Deficiency § 200.501

2023-001: Significant Deficiency - Audit Completion and Submission to Federal Government Compliance Area: Reporting (L) In September 2024, the Fremont County Commission hired a certified public accountant specifically to assist with and ultimately direct the audit preparation beginning with the fisc...

2023-001: Significant Deficiency - Audit Completion and Submission to Federal Government Compliance Area: Reporting (L) In September 2024, the Fremont County Commission hired a certified public accountant specifically to assist with and ultimately direct the audit preparation beginning with the fiscal year ending June 30, 2024. In addition, the Treasurer's office also hired one additional financial staff member in August 2023 to assist with various tasks including grant oversight and accounts receivable throughout the year and general audit preparation.

View Audit 324836

Finding 502748 (2023-003)

Significant Deficiency 2023

Butler County Health Center

MO

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN The Center will implement procedures requiring a monthly reconciliation of the vaccine received, vaccine expenditures incurred, and vaccine inventory amount held by the Center. Contact Person: Emily Goodin, Administrator

View Audit 324818

Finding 502738 (2023-007)

Significant Deficiency 2023

Martin University

IN

Questioned Costs Eligibility Significant Deficiency § 200.303

United States Department of Education 2023-007 Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: Students were disbursed Pell funds inaccurately. Auditors’ Recommendation: We recommend the University implement policies to review all student award packages at the start of the ...

United States Department of Education 2023-007 Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: Students were disbursed Pell funds inaccurately. Auditors’ Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over and under awards exist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Summer 2023 Martin University’s main power source was struck by lightning. This caused all Summer processing, that had not yet been backed up on our servers, to be deleted from the system. All transactions that took place at that time had to be manually re-entered. During that manual process, there appears to be a human error in inputting the dates. SIS dates will be corrected to original and actual COD disbursement dates. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: November 30, 2024

View Audit 324814 Questioned Costs: $1

Finding 502724 (2023-008)

Significant Deficiency 2023

Martin University

IN

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring § 200.303

United States Department of Education 2023-008 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financ...

United States Department of Education 2023-008 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Auditors’ Recommendation: We recommend the University engage a third party or perform the risk assessment for the two areas required by the Gramm-Leach-Bliley Act that have not been completed and documented 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: The University has implemented a new SIS and Financial Aid processing system. The new systems are Jenzebar products and are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2024

View Audit 324814

Finding 502723 (2023-006)

Significant Deficiency 2023

Martin University

IN

Student Financial Aid Reporting Significant Deficiency § 200.303

United States Department of Education 2023-006 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Students tested in the Common Origination and Disbursement (COD) reporting were not properly reported based upon University documents, including disburseme...

United States Department of Education 2023-006 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Students tested in the Common Origination and Disbursement (COD) reporting were not properly reported based upon University documents, including disbursement dates and applied dates. Auditors’ Recommendation: We recommend that the entity strengthen its internal controls to ensure that all disbursement dates are reported to COD accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The previous SIS was subject to frequent interruptions which prevent timely data exchange with COD. Beginning with the 2024-2025 award year a new financial aid processing system was implemented. The new processing system is a more secure environment and hosted by Jenzabar for added compliance assurance. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2024

View Audit 324814

Finding 502722 (2023-005)

Significant Deficiency 2023

Martin University

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303

United States Department of Education 2023-005 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The University is not reporting student information to the Clearinghouse. Students tested did not have their enrollment status properly reported to the Cle...

United States Department of Education 2023-005 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The University is not reporting student information to the Clearinghouse. Students tested did not have their enrollment status properly reported to the Clearinghouse. Auditors’ Recommendation: We recommend that the entity strengthen its internal controls to ensure that all enrollment records are reported correctly and within the required time frame. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university uses HEAG Consultant Group for enrollment reporting to NSLDS. HEAG has been made aware of these findings and corrective actions have been requested. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: November 30, 2024

View Audit 324814

Finding 502721 (2023-004)

Significant Deficiency 2023

Martin University

IN

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

United States Department of Education 2023-004 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Student checks related to student refunds of Title IV federal financial aid was outstanding more than 240 days as of June 30, 2023. Auditors’ Recommendatio...

United States Department of Education 2023-004 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Student checks related to student refunds of Title IV federal financial aid was outstanding more than 240 days as of June 30, 2023. Auditors’ Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University is implementing financial internal controls policies and processes to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards and ensure compliance with the DOE. This includes procedures related to outstanding student refund checks over 240 days. Name(s) of the contact person(s) responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration

View Audit 324814

Finding 502720 (2023-003)

Significant Deficiency 2023

Martin University

IN

Internal Control / Segregation of Duties Student Financial Aid Reporting § 200.303

United States Department of Education 2023-003 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The University submitted inaccurate data in its annual FISAP report. Auditors’ Recommendation: We recommend the applicable campus revise procedures to ens...

United States Department of Education 2023-003 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The University submitted inaccurate data in its annual FISAP report. Auditors’ Recommendation: We recommend the applicable campus revise procedures to ensure that the record retention requirements are met and supporting documentation agrees to the FISAP, including a supervisory review by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Unduplicated Recipients for Ungrad/Dependent with salary range of $1000,000 and over was reported as one but should have been two. Completed FISAP reports are sent to the CFO for additional review prior to submission. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2024

View Audit 324814

Finding 502719 (2023-002)

Material Weakness 2023

Martin University

IN

Internal Control / Segregation of Duties Material Weakness Reporting

MATERIAL WEAKNESS 2023-002 Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether addition...

MATERIAL WEAKNESS 2023-002 Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional processes and controls over the financial records of the University are complete, accurate, and retained to support the University’s financial statement prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Planned completion date for corrective action plan: June 30, 2024

View Audit 324814

Finding 502718 (2023-001)

Material Weakness 2023

Martin University

IN

Material Weakness Reporting Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2023-001 Financial Statement Preparation Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that ...

MATERIAL WEAKNESS 2023-001 Financial Statement Preparation Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Planned completion date for corrective action plan: June 30, 2024

View Audit 324814

Finding 502715 (2023-007)

None 2023

County of Lee, Virginia

VA

Questioned Costs Subrecipient Monitoring Cash Management

The County will obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance.

View Audit 324806 Questioned Costs: $1

Finding 502709 (2023-013)

Significant Deficiency 2023

Grady County

OK

Subrecipient Monitoring Period of Performance Reporting § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

View Audit 324754

Finding 502708 (2023-012)

Material Weakness 2023

Grady County

OK

Subrecipient Monitoring § 200.332

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

View Audit 324754

Finding 502707 (2023-007)

Material Weakness 2023

Grady County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

View Audit 324754

Corrective Action Plans

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