Corrective Action Plans

Finding 404742 (2023-005)

Significant Deficiency 2023

City of Greensboro, Alabama

AL

Significant Deficiency

We have recorded all transactions into the general ledger and will review all transactions in the future.

View Audit 311120

Finding 404741 (2023-001)

Significant Deficiency 2023

City of Crystal River

FL

Reporting

2023-001 Coronavirus State and Local Fiscal Recovery Program Reporting (CFDA#21.027) Name of Contact Person Responsible for Corrective Action Plan: Michelle K. Russell-Maynard, Director of Budget and Financial Services Corrective Action Plan: Management has put new personnel and controls in plac...

2023-001 Coronavirus State and Local Fiscal Recovery Program Reporting (CFDA#21.027) Name of Contact Person Responsible for Corrective Action Plan: Michelle K. Russell-Maynard, Director of Budget and Financial Services Corrective Action Plan: Management has put new personnel and controls in place to ensure timely reporting for all grant programs. Multiple employees have been cross trained on the annual reporting and calendar notifications have been set for all employees involved with grant reporting. Anticipated Completion Date: Fiscal year 2024

View Audit 311116

Finding 404740 (2023-001)

Significant Deficiency 2023

Gardner Housing Authority

MA

HUD Housing Programs Eligibility Significant Deficiency

The Authority had instances of missing income verification, incorrect utility allowance and incorrect payment standard. Gardner Housing Authority has established a system of internal control over the participant recertification process that meets HUD’s requirements. Seven (7) to ten (10) files will ...

The Authority had instances of missing income verification, incorrect utility allowance and incorrect payment standard. Gardner Housing Authority has established a system of internal control over the participant recertification process that meets HUD’s requirements. Seven (7) to ten (10) files will be reviewed fiscally for quality assurance.

View Audit 311112

Finding 404739 (2023-003)

Significant Deficiency 2023

City of Boynton Beach

FL

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties

SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action ...

SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action to ensure responsible personnel are properly trained and knowledgeable about the compliance requirements for the ARPA program.

View Audit 311106

Finding 404738 (2023-002)

None 2023

City of Boynton Beach

FL

Internal Control / Segregation of Duties Reporting

2023-002 -Federal Awards -U.S. Department of Housing and Urban Development Pass-through Award State of Florida, Department of Economic Opportunity Community Development Block Mitigation Program (CDBG-MIT) ALN: 14.228 Grant No. 10123 Management agrees with the finding. The City's Grants Manageme...

2023-002 -Federal Awards -U.S. Department of Housing and Urban Development Pass-through Award State of Florida, Department of Economic Opportunity Community Development Block Mitigation Program (CDBG-MIT) ALN: 14.228 Grant No. 10123 Management agrees with the finding. The City's Grants Management Team will revisit its policies and procedures to ensure that granter reports are submitted timely for the FY2024 audit. This will be accomplished by adding a new Grants Coordinator position and implementing a Grants Management Software.

View Audit 311106

Finding 404737 (2023-005)

Significant Deficiency 2023

Valle Del Sol, Inc. and Subsidiary

AZ

Cash Management

Valle del Sol, Inc. is in the process of ensuring the proper reimbursement rates for the Mercy Care program will be utilized to invoice accurately. Val del Sol, Inc. will discuss with Mercy Care obtaining the most current formal fee schedule instead of a listing of allowable CPT codes. We will als...

Valle del Sol, Inc. is in the process of ensuring the proper reimbursement rates for the Mercy Care program will be utilized to invoice accurately. Val del Sol, Inc. will discuss with Mercy Care obtaining the most current formal fee schedule instead of a listing of allowable CPT codes. We will also implement a training for all front and back office staff to include a better understanding of the Mercy Care City program. Scripts for frequently asked questions from patients, and worksheets for staff to complete to ensure all required documents are received, will be available to staff to ensure proper application of eligibility of the Mercy Care program.

View Audit 311104

Finding 404736 (2023-004)

Significant Deficiency 2023

Valle Del Sol, Inc. and Subsidiary

AZ

Cash Management Eligibility

Upon discovering issues related to eligibility requirements, Valle del Sol, Inc. addressed and fixed the issues to ensure all patients who are eligible to be covered under the Mercy Care City of Phoenix ARPA award are appropriately charged for services. We implemented a training for all front offic...

Upon discovering issues related to eligibility requirements, Valle del Sol, Inc. addressed and fixed the issues to ensure all patients who are eligible to be covered under the Mercy Care City of Phoenix ARPA award are appropriately charged for services. We implemented a training for all front office staff to include a better understanding of the Mercy Care City of Phoenix ARPA program, scripts for frequently asked questions from patients, and worksheets for staff to complete to ensure all required documents are received, to ensure proper application of eligibility of the Mercy Care City of Phoenix ARPA program. Our staff were fully retrained on the Mercy Care City of Phoenix ARPA program. We feel confident that the re-training to the front office staff and managers will ensure the the accurate application of the policy and accurate discounts are given to our patients. Valle del Sol, Inc. will track and monitor compliance through our QA/QI Committee on a regular basis.

View Audit 311104

Finding 404735 (2023-003)

Significant Deficiency 2023

Valle Del Sol, Inc. and Subsidiary

AZ

Upon discovering issues related to our Sliding Fee Schedule, Valle del Sol, Inc. addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged for services at a discounted rate. The actions taken included updating the Sliding Fee Schedule and Sliding ...

Upon discovering issues related to our Sliding Fee Schedule, Valle del Sol, Inc. addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged for services at a discounted rate. The actions taken included updating the Sliding Fee Schedule and Sliding Fee Policy to incorporate the annual changes in the federal poverty guidelines. Our software was also updated accordingly. We then implemented a training for all front office staff to include a better understanding of the sliding fee discount program, scripts for frequently asked questions from patients, and worksheets for staff to fill out to ensure all required documents are received, to aid in calculations of income, and to ensure proper application of slide category and collection of fees. Our staff were fully retrained on the application of the sliding fee and the review of demographic data and income verification based on our revised policy. We feel confident the adjustments, updates to the policy and sliding fee scale, and re-training to the front office staff and managers will ensure the accurate application of the policy and accurate discounts are given to our patients. Valle del Sol, Inc. will track and monitor compliance through our QA/QI Committee on a regular basis.

View Audit 311104

Finding 404734 (2023-012)

Significant Deficiency 2023

College Unbound

RI

Questioned Costs Allowable Costs / Cost Principles § 200.300 § 200.308 § 200.309 § 200.403

Finding number: 2023-012 Federal agency: U.S. Department of Treasury Programs: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance listing #: 21.027 Award year: 2023 Compliance requirement: Allowable Costs Corrective Action Plan: College Unbound has increased its adminis...

Finding number: 2023-012 Federal agency: U.S. Department of Treasury Programs: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance listing #: 21.027 Award year: 2023 Compliance requirement: Allowable Costs Corrective Action Plan: College Unbound has increased its administrative capacity and has implemented internal controls to properly track, account for and report on grant expenditures. CU hired the Vice President for Student and Institutional Sustainability in 2023 and subsequently a Controller and Bursar were hired in October 2023 to support the growing needs of the college. The Chief Development Officer, Program Staff and the Financial Team including the VP, Bursar, Financial Aid, and Controller have developed routines and procedures to ensure we are using grant funds as intended and have proper documentation. We are in the process of developing procurement protocols to align with federal grant expectations. Timeline for Implementation of Corrective Action Plan: Currently updating procedures to ensure compliance for FY25. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103 Questioned Costs: $1

Finding 404732 (2023-011)

Significant Deficiency 2023

College Unbound

RI

Questioned Costs Student Financial Aid Eligibility

Finding number: 2023-011 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound has implemented a process to review eligibility for all new students. The Finan...

Finding number: 2023-011 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound has implemented a process to review eligibility for all new students. The Financial Aid Office works closely with Admissions/Recruiting to ensure proper documentation of all new students before the first disbursement. Timeline for Implementation of Corrective Action Plan: Ongoing. Started 8/22/24, fully implemented by the end of FY24. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103 Questioned Costs: $1

Finding 404731 (2023-010)

Significant Deficiency 2023

College Unbound

RI

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Finding number: 2023-010 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: The college has implemented controls in place to ensure that exit counseling is conducted with Direct Loan borro...

Finding number: 2023-010 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: The college has implemented controls in place to ensure that exit counseling is conducted with Direct Loan borrowers following changes in enrollment as required. As of FY24, this finding has been corrected. Exit interviews have been sent for FY24 and we will continue to work with our borrowers to understand their loan repayment options. Timeline for Implementation of Corrective Action Plan: Completed Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404730 (2023-009)

Significant Deficiency 2023

College Unbound

RI

Questioned Costs Student Financial Aid Special Tests & Provisions

Finding number: 2023-009 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: The College has policies and procedures to ensure compliance for calculating the Title IV funds to be re...

Finding number: 2023-009 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: The College has policies and procedures to ensure compliance for calculating the Title IV funds to be returned. This finding was the result of a rounding variance. The College will enact a checks and balances process in which a second party reviews R2T4 calculations. As this was not a repeat finding, and the sample size was 1, we are confident that this finding will not be repeated in the future. Timeline for Implementation of Corrective Action Plan: Corrected. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103 Questioned Costs: $1

Finding 404729 (2023-008)

Material Weakness 2023

College Unbound

RI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding number: 2023-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: College Unbound has implemented the process of monthly reconciliation for Pell and Direct Loans. This pr...

Finding number: 2023-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: College Unbound has implemented the process of monthly reconciliation for Pell and Direct Loans. This process began in Spring 2023 (upon review of the FY21 Audit) and will continue in perpetuity. The issues identified in this finding were resolved by the school in advance of the audit, although we agree that it was not in a timely manner. There are no question costs in this finding. Timeline for Implementation of Corrective Action Plan: Completed Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404727 (2023-007)

Significant Deficiency 2023

College Unbound

RI

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Finding number: 2023-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23...

Finding number: 2023-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the role was previously filled by a single temporary employee). Part of the Controller’s scope of work is a monthly review of all uncashed checks. Beginning March 2024, the controller initiated a new process for outstanding checks issued to students. After monthly bank reconciliation, the list of outstanding checks will be forwarded to our Director of Employee Success and Student Accounts to follow up with the students and rectify the issues. In addition, College Unbound is undertaking a project to encourage students to receive credit balance refunds through ACH, as opposed to paper check, whenever possible. The ACH process will increase accuracy, security, and speed of delivery. Additionally, for students still opting to receive paper checks, College Unbound has initiated Positive Pay through the bank. Timeline for Implementation of Corrective Action Plan: Ongoing. Fully implemented by the end of FY24. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103 Questioned Costs: $1

Finding 404725 (2023-006)

Material Weakness 2023

College Unbound

RI

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired an experienced Registrar in late spring 2022. They have implemented the p...

Finding number: 2023-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired an experienced Registrar in late spring 2022. They have implemented the process of monthly reporting to the Clearinghouse, including reviewing reports for accuracy. Timeline for Implementation of Corrective Action Plan: Completed Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404724 (2023-005)

Significant Deficiency 2023

College Unbound

RI

Student Financial Aid Cash Management Reporting

Finding number: 2023-005 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: As found, the College has policies and procedures in place to report the disbursement records to the Department of Educat...

Finding number: 2023-005 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: As found, the College has policies and procedures in place to report the disbursement records to the Department of Education through the COD system within the required fifteen calendar days. This singular Pell update was caught by the College while performing the year end Pell closeout. The record was corrected prior to the audit, but past the required timeframe. The College's corrective plan for this is to perform monthly Pell reconciliation at the same time as the required monthly Direct Loan reconciliation. By doing monthly reconciliation, we will catch potential corrections within the required timeframe. We enacted this practice in advance of the FY24 year. Timeline for Implementation of Corrective Action Plan: This was corrected in advance of the start of FY24. We will continue to review as noted. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404722 (2023-004)

Material Weakness 2023

College Unbound

RI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2...

Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the role was previously filled by a single temporary employee). Part of the Bursar’s scope of work is to work with Financial Aid to ensure that ledgers are correct. Reconciliation reports are also reviewed monthly to ensure accuracy and resolve discrepancies timely. Timeline for Implementation of Corrective Action Plan: Ongoing. Fully implemented by the end of FY24. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404721 (2023-003)

Significant Deficiency 2023

College Unbound

RI

Questioned Costs Student Financial Aid Eligibility

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: College Unbound has increased its administrative capacity and has implemented internal controls to properly monitor stude...

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: College Unbound has increased its administrative capacity and has implemented internal controls to properly monitor student enrollment status and recalculate Pell Grant awards as required by the Federal Government. We will continue to review these processes to mitigate any further redundancies or mistakes. Timeline for Implementation of Corrective Action Plan: Corrected. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103 Questioned Costs: $1

Finding 404720 (2023-002)

Significant Deficiency 2023

College Unbound

RI

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the rol...

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the role was previously filled by a single temporary employee). Part of the Bursar’s scope of work is to work with Financial Aid to ensure that credit balances are issued in the required 14-day timeframe. The full time bursar has a solid understanding of the 14-day requirement and is committed to maintaining compliance in this area. Timeline for Implementation of Corrective Action Plan: Corrected. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404719 (2023-003)

Material Weakness 2023

Wise County Redevelopment and Housing Authority

VA

Allowable Costs / Cost Principles

The Housing Authority will initiate time studies each quarter to more accurately reflect costs charged to the effected programs.

View Audit 311099

Finding 404718 (2023-002)

Material Weakness 2023

Wise County Redevelopment and Housing Authority

VA

Cash Management HUD Housing Programs

The Housing Authority understands that our prior procedure was incorrect and inadequate for capital fund drawdowns. The Finance Director has been instructed on the proper procedure of capital fund drawdowns to first reconcile LOCCS requests to vendor billing to properly request and expend funds with...

The Housing Authority understands that our prior procedure was incorrect and inadequate for capital fund drawdowns. The Finance Director has been instructed on the proper procedure of capital fund drawdowns to first reconcile LOCCS requests to vendor billing to properly request and expend funds with the three-day period

View Audit 311099

Finding 404717 (2023-001)

None 2023

Wise County Redevelopment and Housing Authority

VA

HUD Housing Programs

The Housing Authority will execute the Depository Agreement with its financial institutions to ensure our banking accounts comply and that a Depository Agreement is in place. Any account that is not in compliance will be reviewed with the banking institution to ensure the bank accounts are following...

The Housing Authority will execute the Depository Agreement with its financial institutions to ensure our banking accounts comply and that a Depository Agreement is in place. Any account that is not in compliance will be reviewed with the banking institution to ensure the bank accounts are following the criteria required in the HUD-51999 Depository Agreement.

View Audit 311099

Finding 404716 (2023-001)

Significant Deficiency 2023

Alger-Marquette Community Action Board

MI

The Finance Director worked with the ECE Director and the regional Office of Head Start to gain access to the required reporting websites and has been added to all open grants. In addition, with knowledge gained from experience in the position over the past year and from discussions with Head Start ...

The Finance Director worked with the ECE Director and the regional Office of Head Start to gain access to the required reporting websites and has been added to all open grants. In addition, with knowledge gained from experience in the position over the past year and from discussions with Head Start fiscal staff, there is understanding that this particular ARPA grant had different reporting dates than the normal Head Start funding cycle which only requires the SF-428 every 5 years. There is also understanding that the SF-428 Tangible Personal Property Report is required in the future even if the report will be zero dollars. In addition, an Outlook calendar has been developed with important financial reporting dates and has reminders set. This calendar is accessible to multiple staff so that if there is future turnover, the information is not lost. Furthermore, a training guide has been developed with information on the required reports and includes directions on how to complete the reports with screenshots of the necessary steps.

View Audit 311096

Finding 404707 (2023-003)

None 2023

Salinas City Elementary School District

CA

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.311 § 200.313 § 200.439

May 28th, 2024 Christy White, Inc. 348 Olive Street San Diego, CA 92103 Response to Find in #2023-003: The Business Office, in coordination with the Purchasing Department, is developing a process to ensure that the appropriate approvals are obtained in the event that capital expenditures are ch...

May 28th, 2024 Christy White, Inc. 348 Olive Street San Diego, CA 92103 Response to Find in #2023-003: The Business Office, in coordination with the Purchasing Department, is developing a process to ensure that the appropriate approvals are obtained in the event that capital expenditures are charged to federal programs. The corrective action is expected to be implemented by June 30, 2023.

View Audit 311094 Questioned Costs: $1

Finding 404706 (2023-001)

Significant Deficiency 2023

M-1 Rail and Affiliates

MI

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

Program: 20.507 Urbanized Area Formula Program Finding: No evidence of the review of FY2021 payroll expenditures were available at the time of the audit Recommendation: Management should ensure that they have a documented control that includes required evidence retention for reviewing and approvin...

Program: 20.507 Urbanized Area Formula Program Finding: No evidence of the review of FY2021 payroll expenditures were available at the time of the audit Recommendation: Management should ensure that they have a documented control that includes required evidence retention for reviewing and approving employee time and payroll expenditures Responsible Party: Kenneth DiLaura, CFO Corrective Action Plan: All hourly employees have an electronic access card they scan on the Time Clock when they arrive and when they leave. They also scan in and out for their lunch period. At the end of each pay period, the employee’s supervisor logs into the Time Clock website and reviews time sheets for all the employees that report to them. They approve each time sheet in the website. Salaried employees do not scan in and out but there is a time sheet in the software for each salaried employee that is approved by their supervisor. The timesheets for the President and General Manager are approved by the CFO. Once all time sheets are approved, the CFO reviews all the timecards in the time clock software and then submits the hours shown to the Costaff Payroll System. The hours are then populated in the Costaff Payroll. The CFO will log into the Costaff Payroll System, review the hours again and submit the timesheet. A CoStaff employee reviews the payroll time sheet that is entered and submits it to be approved. A CoStaff employee generates an email stating that the payroll is ready for approval. The email goes to Paul Vollmerhausen of Quatrro Business Solutions. He reviews the payroll and approves the payroll in the CoStaff Payroll System. Anticipated Completion Date: Implemented June, 2022

View Audit 311090

Corrective Action Plans

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