Corrective Action Plans

Finding 503597 (2023-003)

Material Weakness 2023

IN

Questioned Costs

Finding No. 2023-003 A. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management also agrees with the recommendation of ensuring the organization utilizes staff with appropriate experience to perform the duties of managing an RD project. B. Action Taken or Plan...

Finding No. 2023-003 A. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management also agrees with the recommendation of ensuring the organization utilizes staff with appropriate experience to perform the duties of managing an RD project. B. Action Taken or Planned on the Finding: The Organization hired an experienced management company to perform managerial duties in June 2023. The management company will help ensure tenant income certifications are completed and are properly maintained in accordance with RD requirements.

View Audit 325767 Questioned Costs: $1

Finding 503596 (2023-002)

Material Weakness 2023

Otwell Ruritan Senior Housing, Inc.

IN

Questioned Costs

Finding No. 2023-002 C. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management also agrees with the recommendation of ensuring the organization utilizes staff with appropriate experience to perform the duties of managing an RD project. D. Action Taken or Plan...

Finding No. 2023-002 C. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management also agrees with the recommendation of ensuring the organization utilizes staff with appropriate experience to perform the duties of managing an RD project. D. Action Taken or Planned on the Finding: The Organization hired an experienced management company to perform managerial duties in June 2023. The management company will help ensure financial reports are submitted on a timely basis.

View Audit 325767 Questioned Costs: $1

Finding 503595 (2023-007)

Material Weakness 2023

Webster County

IA

Public Health staffing limits the ability to distribute duties further. Checks and balances are in place to ensure oversight. These include cash intake logs, miscellaneous accounts receivables logs that document deposit at the courthouse, claim sign-off by the Director, segregation of duties where...

Public Health staffing limits the ability to distribute duties further. Checks and balances are in place to ensure oversight. These include cash intake logs, miscellaneous accounts receivables logs that document deposit at the courthouse, claim sign-off by the Director, segregation of duties where able (taking cash/providing receipts for patients, mail intake processes).

View Audit 325765

Finding 503594 (2023-001)

Material Weakness 2023

Cornerstone Property Ventures, LLC

VA

HUD Housing Programs Reporting

The auditee will ensure financial records are finalized and submitted in accordance with the HUD Regulatory Agreement.

View Audit 325764

Finding 503593 (2023-004)

Significant Deficiency 2023

Transylvania County

NC

Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-004: Name of Contact Person: Nathanael Carver Management Response: Information Technology implemented a new procedure related to the County’s Computer and Internet Use Policy to ensure County and State data is always secure and safe. This new procedure includes restrictions on non-use...

Finding 2023-004: Name of Contact Person: Nathanael Carver Management Response: Information Technology implemented a new procedure related to the County’s Computer and Internet Use Policy to ensure County and State data is always secure and safe. This new procedure includes restrictions on non-used network ports, non-county technology devices accessing the network, new password requirements and a ticketing system for all IT related support. Staff were also reminded of the importance of securing workstations during their absence. Random verification of logout confirmation occurs by DSS supervisors as well as IT staff to ensure procedures are being followed. Proposed Completion Date: Immediately.

View Audit 325760

Finding 503592 (2023-003)

Significant Deficiency 2023

Transylvania County

NC

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.512

Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more ofte...

Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more often to prevent a year end rush to collect data. Proposed Completion Date: Immediately.

View Audit 325760

Finding 503582 (2023-003)

Material Weakness 2023

Coalition on Homelessness and Housing in Ohio

OH

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Finding Reference Number: 2023-003 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that there is no process in place to track that program income is expended prior to drawing on the federal grants. Concur or Do Not Concur with this Findi...

Finding Reference Number: 2023-003 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that there is no process in place to track that program income is expended prior to drawing on the federal grants. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track the expenditure of program income in separate accounts.

View Audit 325755 Questioned Costs: $1

Finding 503579 (2023-002)

Material Weakness 2023

Coalition on Homelessness and Housing in Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to ...

Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to were charged to the grants in the period of performance. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track each grant in a separately.

View Audit 325755 Questioned Costs: $1

Finding 503577 (2023-001)

Material Weakness 2023

Telfair County Board of Education

GA

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

FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Fed...

FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Pass-Through Entity: Direct Assistance Listing Number and Title: COVID-19 - 32.009 - Emergency Connectivity Fund Program Federal Award Number: N/A Questioned Costs: 258005 Prior Year Finding: FA 2022-01 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Emergency Connectivity Fund program. Corrective Action Plans: Management will continue to ensure federal fund program guidelines and Board-approved polices and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org

View Audit 325731 Questioned Costs: $1

Finding 503559 (2023-003)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Reporting

As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting th...

As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting the wage rate changed. Noting that each grant has its own reporting requirements, the organization will provide a three-step verification that will include providing the CPA with the final verification of the monthly reports. The CFO will prepare the reimbursement month, the CEO will verify and send to the CPA who will approve for submission to ensure accuracy of the reports. This additional verification will provide for an outside the organization review prior to submitting. An additional note is that the variances were not paid beyond what the grant allowed. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more.If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503558 (2023-002)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

In working with the funding agencies, financial tools have been provided to ensure the accuracy and completeness of the award periods. Each grant has diverse requirements, for example one grant doesn’t pay for overtime, PTO or Holiday’s, other grants do reimburse for those items which caused over su...

In working with the funding agencies, financial tools have been provided to ensure the accuracy and completeness of the award periods. Each grant has diverse requirements, for example one grant doesn’t pay for overtime, PTO or Holiday’s, other grants do reimburse for those items which caused over submitting for wages, the funding agency only reimburses based on the actual of what the grant allows and doesn’t pay for any overages. The corrective action plan is to provide monthly reports utilizing the paystubs as opposed to the payroll reports generating from the fund accounting software as was noted some were on different months. The CFO will provide the monthly report to the CEO who will utilize the tool to verify the accuracy of the financial report. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503557 (2023-005)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Reporting

The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 st...

The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 still coping with lack of employment pool coming off COVID, securing the CFO was and is crucial to prevent future findings in the Internal Control over the programs. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503556 (2023-004)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

An increase of staff, a staff member and the CPA overview will be provided to ensure increased functionality for requested reimbursements and corresponding receipts verifying that each monthly reimbursement is balanced with the receipts and wages. The IL Alliance that manages the grant for the local...

An increase of staff, a staff member and the CPA overview will be provided to ensure increased functionality for requested reimbursements and corresponding receipts verifying that each monthly reimbursement is balanced with the receipts and wages. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503546 (2023-001)

None 2023

Casa, INC and Subsidiaries

MD

Reporting

The Organization agrees with the finding. CASA is committed to delivering timely and accurate single audit packages. We have developed a plan and implemented processes and procedures to ensure efficient completion and reporting. By initiating early planning, establishing clear timelines, and maintai...

The Organization agrees with the finding. CASA is committed to delivering timely and accurate single audit packages. We have developed a plan and implemented processes and procedures to ensure efficient completion and reporting. By initiating early planning, establishing clear timelines, and maintaining open communication with the auditors, we are confident in our ability to meet deadlines moving forward. Our proactive approach and commitment will guarantee the timely submission of future reporting packages.

View Audit 325721

Finding 503541 (2023-001)

None 2023

Mary Crane League

IL

Reporting

Corrective Action Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the curren...

Corrective Action Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner. Persons Responsible: Steve Strang, COO Date of Implementation: September 2024

View Audit 325693

Finding 503535 (2023-002)

None 2023

Mobridge Housing and Redevelopment Commission

SD

Reporting § 200.512

Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2024. Responsible Individuals: Board of Commissioners and Management Corrective A...

Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2024. Responsible Individuals: Board of Commissioners and Management Corrective Action Plan: The Commission will implement procedures to begin audit preparation work earlier in the calendar year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Anticipated Completion Date: Ongoing analysis

View Audit 325636

Finding 503531 (2023-006)

Material Weakness 2023

Waldorf University

IA

Student Financial Aid Material Weakness Internal Control / Segregation of Duties

Recommendation: We recommend that the Organization implement procedures to document and maintain the documentation to support the controls over compliance are not only properly designed but are working. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

Recommendation: We recommend that the Organization implement procedures to document and maintain the documentation to support the controls over compliance are not only properly designed but are working. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waldorf has established procedures that instead of a second person simply reviewing the first person’s work, that we sign off and date at the time of review. If we cannot sign off in person, we will send an email for confirmation of the review for later documentation. We had the controls in place but lacked the proper documentation. We believe with implementing these items as our procedure will resolve this finding. Name(s) of the contact person(s) responsible for corrective action: Duane Polsdofer Planned completion date for corrective action plan: Immediately

View Audit 325635

Finding 503527 (2023-005)

Significant Deficiency 2023

Waldorf University

IA

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend that the Organization implement procedures to document and maintain the documentation to support the controls over compliance are not only properly designed but are working. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

Recommendation: We recommend that the Organization implement procedures to document and maintain the documentation to support the controls over compliance are not only properly designed but are working. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waldorf reports enrollment data to NSLDS through National Clearinghouse (CH). Waldorf University just recently signed a contract with Jenzabar to adopt their platforms of JRM (Jenzabar Recruiting Management), J! (Jenzabar’s SIS system) and JFA (Jenzabar Financial Aid). This aid in all functions of the university from recruiting, enrollment, awarding, disbursing, academics, grading, and most all aspects of the university. We will no longer be tied to a homegrown system from our prior owners that was originally created for only a single university. We will have IT’s full support for their web-based software directly from the creators of the system. We believe having all the functions under one software platforms will greatly improve operations enabling the university to meet and exceed all guidelines. We are slated to begin with the JRM and JFA modules io late summer or early fall of 2025, with the full university on J1 by summer 2026. We are very excited to be able to finally resolve this finding. Name(s) of the contact person(s) responsible for corrective action: Duane Polsdofer Planned completion date for corrective action plan: Summer of 2026 (new system)

View Audit 325635

Finding 503523 (2023-004)

Significant Deficiency 2023

Waldorf University

IA

Material Weakness Internal Control / Segregation of Duties

Recommendation: We recommend that the Organization 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. Ac...

Recommendation: We recommend that the Organization 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: Waldorf experienced 100% turnover in the Business Office personnel. The new personnel established new policies and procedures while training on new financial software SageIntacct. New payroll software, Inova, and working to learn two existing ERP systems that were not synced. The Business Office help identify uncashed stipend checks in a timely manner. The new systems and new reports created will assist in the identification of these uncashed checks so they can be corrected. The Financial Aid Office and Business Office leadership are working closely together on this continuous endeavor. We believe together with new personnel this matter will be resolved. Name(s) of the contact person(s) responsible for corrective action: Duane Polsdofer Planned completion date for corrective action plan: November 1, 2024

View Audit 325635

Finding 503519 (2023-003)

Significant Deficiency 2023

Waldorf University

IA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Recommendation: We recommend the College consider hiring a firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regul...

Recommendation: We recommend the College consider hiring a firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regulations that were required to be implemented as of June 9, 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waldorf University has contracted with a third-party for IT safeguards and a CPA firm that will help adhere to the most recent GLBA guidelines. Name(s) of the contact person(s) responsible for corrective action: Daisy Halvorson Planned completion date for corrective action plan: Fall of 2024

View Audit 325635

Finding 503515 (2023-002)

Material Weakness 2023

Waldorf University

IA

Material Weakness Internal Control / Segregation of Duties

Recommendation: We recommend that the Organization immediately start searching for a replacement controller and potentially look into outsourcing that position if necessary. There is no disagreement with the audit finding. Action taken in response to finding: Waldorf University posted, interviewed...

Recommendation: We recommend that the Organization immediately start searching for a replacement controller and potentially look into outsourcing that position if necessary. There is no disagreement with the audit finding. Action taken in response to finding: Waldorf University posted, interviewed, and hired an accountant who will begin duties on September 9, 2024. The university has also contracted with a CPA firm for additional software training, audit prep, and regulations. Name(s) of the contact person(s) responsible for corrective action: Daisy Halvorson Planned completion date for corrective action plan: September 9, 2024 and continuous.

View Audit 325635

Finding 503482 (2023-004)

None 2023

Kansas City Area Transportation Authority

MO

Reporting Procurement, Suspension & Debarment § 200.512

Identifying Number: 2023-004 Finding: The single audit package was not submitted to the Federal Clearinghouse within the time required. The Single Audit package for the Authority’s year ended December 31, 2023, should have been submitted to the Federal Clearinghouse by September 30, 2024. The dela...

Identifying Number: 2023-004 Finding: The single audit package was not submitted to the Federal Clearinghouse within the time required. The Single Audit package for the Authority’s year ended December 31, 2023, should have been submitted to the Federal Clearinghouse by September 30, 2024. The delay was caused by the Cyber Incident in January 2024 which delayed the release of year end reporting to the external auditor to May 2024. Staffing shortages at the Authority contributed to the late filing. A further delay was the result of the availability of the audit staff. Corrective Actions Taken or Planned: On February 7,2024, the Authority completed all industry standard, minimum cybersecurity remediation and compliance requirements following the incident, as set forth by the National Institute of Standards and Technology (NIST) Cyber Security Framework and Dell Technologies. All hyper-converged infrastructure, network firewall, and networked components have been examined through a rigorous network remediation and data validation process, in order to significantly reduce the risk of further malicious exposure of its data and equipment to any/all entities separate from the organization. The Kansas City Area Transportation Authority has moreover, taken measures to secure and improve the overall security posture during the remediation period for all workstations, servers, and networked infrastructure, with the addition of continuous monitoring and next generation antivirus systems with endpoint detection response capabilities, firewalled intrusion detection and prevention measures, as well as the development and implementation of continuous identity access management and data loss prevention features and processes. In April 2024, the American Public Transit Association (APTA) performed a financial peer review on the Authority. Among the recommendations as best practice by the peer group was the replacement of the long-standing audit firm with a new firm. The Request for Purchase (RFP) was conducted, and a new audit firm has been selected. Approval of the new Audit firm contract is scheduled for approval by the Board of Commissions on October 22, 2024. KCATA will work with the new audit firm to develop a schedule to publish financial statements by April or May of each year which was the historical schedule in place. Contact person responsible for corrective action: Andrew Morse, Comptroller

View Audit 325613

Finding 503472 (2023-014)

Significant Deficiency 2023

Lasalle County

IL

Allowable Costs / Cost Principles

Management Response: We agree with the finding and will develop a corrective action plan.

View Audit 325589

Finding 503471 (2023-013)

Significant Deficiency 2023

Lasalle County

IL

Period of Performance

Management Response: We agree with the finding and will develop a corrective action plan.

View Audit 325589

Finding 503464 (2023-001)

Significant Deficiency 2023

Corporacion Educativa Ramon Barquin Dba American Military Academy

PR

Procurement, Suspension & Debarment § 200.318

Actions Taken: Management has updated the Conflict of Interest policy to include all the elements required by 2 CFR § 200.318. The updated policy includes procedures for evaluation and management of conflicts, mitigation strategies, enforcement mechanisms, training and communication provision, and p...

Actions Taken: Management has updated the Conflict of Interest policy to include all the elements required by 2 CFR § 200.318. The updated policy includes procedures for evaluation and management of conflicts, mitigation strategies, enforcement mechanisms, training and communication provision, and procedures for regular review and update.  Implementation Date: September 30, 2024  Person Responsible: Juan Carlos Consuegra, President

View Audit 325582

Corrective Action Plans

Filters