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Corrective Action Plans

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Skokie-Fairview School District 72
IL
Questioned Costs Allowable Costs / Cost Principles Reporting
Fairview SD 72 agrees with the finding and has taken steps to obtain the adequate expenditure documentatioon. In fact, the adequate expenditure documentation has been obtained and the proper expenditure has been made. Fairview SD 72 has taken steps to help ensure this condition does not occur again.
Fairview SD 72 agrees with the finding and has taken steps to obtain the adequate expenditure documentatioon. In fact, the adequate expenditure documentation has been obtained and the proper expenditure has been made. Fairview SD 72 has taken steps to help ensure this condition does not occur again.
View Audit 308598 Questioned Costs: $1
Finding 400558 (2023-002)
Material Weakness 2023
Center for Integrated Care D/b/a Seattle Institute of East Asian Medicine
WA
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring
standards for safeguarding customer information to their student information security policy. We consider this finding to be a material weakness in relation to Special Tests and Provisions. Statistical sampling was not used in making sample selections. Corrective Action Plan: While the school has be...
standards for safeguarding customer information to their student information security policy. We consider this finding to be a material weakness in relation to Special Tests and Provisions. Statistical sampling was not used in making sample selections. Corrective Action Plan: While the school has been following best practices for information security, including the use of MFA for all online process, we did not have a fully articulated policy and procedures relating to the GLBA. We created the appropriate documentation for a fully articulated GLBA policy and have put into place the appropriate safeguards as specified in that document and in the GLBA. Responsible Person for Correction Action Plan: Craig Mitchell, President, in conjunction with the Academic Leadership Team of SIEAM. Implementation Date for Corrective Action Plan: The fully articulated policy was put into effect as of May 20, 2024. Because components of the policy involve ongoing training, education, and pressure testing of the systems, the implementation process will continue to occur and to eveolve over the next year.
View Audit 308594
Finding 400556 (2023-001)
Material Weakness 2023
Center for Integrated Care D/b/a Seattle Institute of East Asian Medicine
WA
Cash Management Eligibility Material Weakness
Condition: The Organization did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 7 of the 8 students in the sample (87.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compli...
Condition: The Organization did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 7 of the 8 students in the sample (87.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan: The issue regarding reporting of loan disbursement dates occurred as the result of a miscommunication between the Financial Aid officer at SIEAM and our CPA. Our accountant was unaware that the specific disbursement date reported by Campus Ivy was required to be the disbursement date recorded in our student ledgers. All disbursements occurred very close to the date, but were not recorded on the exact date. This miscommunication and knowledge gap has already been remedied. At this time, both our CPA and our Financial Aid officer understand the statutory requirement for this reporting and have made the needed changes. Responsible Person for Correction Action Plan: Craig Mitchell, President, in conjunction with Sabu Kallingal, Dean of Students and Financial Aid Officer, and Franz Aponte, CPA. Implementation Date for Corrective Action Plan: The CAP was implemented on May 17, 2024.
View Audit 308594
Finding 400551 (2023-001)
Material Weakness 2023
Associated Beth Rivka School for Girls and Affiliates
NY
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
Finding 2023-001: Cash Management – Disbursement U.S. Department of Education – Education Stabilization Fund ALN 84.425F COVID-19 Institutional Portion Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disb...
Finding 2023-001: Cash Management – Disbursement U.S. Department of Education – Education Stabilization Fund ALN 84.425F COVID-19 Institutional Portion Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Condition: Management implemented a financial management system that meets the specified standards for fund control and accountability, but the system failed to ensure disbursement of funds within the required timeframe. Questioned Costs: None noted. Repeat Finding: This is a repeat finding. Management was only made aware of this finding after it was repeated. Cause: Management did not accurately identify the required timeframe of disbursement for funds received under the Institutional Portion subprogram. A mitigating factor is the uniqueness of the Institutional Portion subprogram. Effect: Institutional Portion funds used to defray expenses associated with coronavirus were not disbursed within the required 3 calendar days of the drawdown from ED’s G5 grants system. Planned Corrective Action Management concurs with the finding. Since the program is not applicable to the organization after the issuance date of the financial statements, no corrective action is necessary. Responsible person: Sholom Goldstein, Executive Director Completed date: June 11, 2024
View Audit 308580
Finding 400550 (2023-001)
Significant Deficiency 2023
Action for Eastern Montana
MT
Subrecipient Monitoring
Management Response: Action now has an internal policy for determining Program Eligibility for Employees and Family Members. 1. Any employee or employee's family member wanting to apply for Action's LIHEAP Program will submit a request from the employee to the CEO. 2. Once the CEO approves the CEO w...
Management Response: Action now has an internal policy for determining Program Eligibility for Employees and Family Members. 1. Any employee or employee's family member wanting to apply for Action's LIHEAP Program will submit a request from the employee to the CEO. 2. Once the CEO approves the CEO will then advise the Energy Programs Director of the request and approval. 3. The employee will then fill out the application and submit the application to the LIHEAP Technician. 4. Once the application is processed the CEO will meet the Energy Programs Director, the LIHEAP Lead, and the LIHEAP Technician to determine eligibility. 5. Once the application is determined eligible the process will follow the normal route in the LIHEAP Data System. Planned Implementation Date of Corrective Action: January 19,2024. Person Responsible for Corrective Action: Chief Executive Officer, Clint Wynne, Box 1309, Glendive, MT 59330, 406-345-2123.
View Audit 308573
Finding 400539 (2023-001)
Significant Deficiency 2023
The Community Action Agency of Western Connecticut, Inc.
CT
Questioned Costs Eligibility Significant Deficiency
Low-Income Home Energy Assistance– Assistance Listing No. 93.568 Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated timely and correctly. Explanation of dis...
Low-Income Home Energy Assistance– Assistance Listing No. 93.568 Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated timely and correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: If a household member is removed from the energy application, the Energy Staff will be required to double check the income guidelines and the household composition to make sure that wrong benefits are not given to clients. With the updates to the energy software system, the awards will be based on the new household composition. In addition, when staff encounter this situation, they will have the ability to manually cancel the award and recertify the application in order to approve the correct award amount. Name(s) of the contact person(s) responsible for corrective action: Michelle James Planned completion date for corrective action plan: May 21, 2024 If the Department of Health & Human Services has questions regarding this plan, please call Michelle James at (203) 744-4700.
View Audit 308559 Questioned Costs: $1
Finding 400534 (2023-004)
Significant Deficiency 2023
Ignite
IL
Reporting § 200.512
Internal controls have been put in place to ensure a thorough review over the review and preparation of the schedule of expenditures of federal awards to ensure all accurate awards are included as required. Responsible Official: Lisa Burnett Planned Completion Date: June 30, 2024
Internal controls have been put in place to ensure a thorough review over the review and preparation of the schedule of expenditures of federal awards to ensure all accurate awards are included as required. Responsible Official: Lisa Burnett Planned Completion Date: June 30, 2024
View Audit 308558
Finding 400533 (2023-003)
Significant Deficiency 2023
Ignite
IL
Reporting § 200.510
Internal controls have been put in place to ensure a thorough review over the review and preparation of the schedule of expenditures of federal awards to ensure all accurate awards are included as required. Responsible Official: Lisa Burnett Planned Completion Date: June 30, 2024
Internal controls have been put in place to ensure a thorough review over the review and preparation of the schedule of expenditures of federal awards to ensure all accurate awards are included as required. Responsible Official: Lisa Burnett Planned Completion Date: June 30, 2024
View Audit 308558
Finding 400532 (2023-001)
Significant Deficiency 2023
Cardea Services
WA
Questioned Costs Procurement, Suspension & Debarment
Finding Number 2023-001 Federal Agency: Department of Health and Human Services Federal Program Name: Transmitted Diseases Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: HHS000031000001 - 2023 Award Period: April 1, 2018 – December 31, 2...
Finding Number 2023-001 Federal Agency: Department of Health and Human Services Federal Program Name: Transmitted Diseases Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: HHS000031000001 - 2023 Award Period: April 1, 2018 – December 31, 2023 Type of Finding Significant Deficiency in Internal Control over Compliance – Procurement, Suspension and Debarment Corrective Action to be Taken Management updated its policies and procedures to include the required suspension and debarment check in June 2024 and will implement these procedures immediately. Completion of Action Correttive Action was completed June 2024. Controls in place. Agency Response There is no disagreement with the finding. Agency Contact Responsible for Corrective Action Tony Peterson at tpeterson@cardeaservices.org
View Audit 308553 Questioned Costs: $1
Finding 400531 (2023-001)
Significant Deficiency 2023
Midwest Food Bank Nfp
IL
Questioned Costs Procurement, Suspension & Debarment
Corrective Action Plan for Audit Findings 2023-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: one of the 40 items tested, we noted one food ...
Corrective Action Plan for Audit Findings 2023-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: one of the 40 items tested, we noted one food purchase expense have the documentation as required by the procurement policy. Based on inquiry with management, the procurement policy not consistently followed for purchases surrounding food. Questioned costs: $51,200 Cause and Effect: By not maintaining documentation as required by the procurement policy, Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Corrective Plan: Midwest Food Bank will provide additional communication and training to staff on the requirements of the procurement policy with an immediate effective date, led by Lisa Martin, CFO.
View Audit 308549 Questioned Costs: $1
Finding 400530 (2023-003)
Material Weakness 2023
Child Care & Nutrition INC
MN
Internal Control / Segregation of Duties Subrecipient Monitoring
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022-September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings ar...
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022-September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2024. MATERIAL WEAKNESS 2023-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2024. FINDINGS – FEDERAL AWARD PROGRAMS 2023-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2023 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2024.
View Audit 308538
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
2024-05-17 00:00:00
2024-05-17 00:00:00
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
FAVOR, Inc.
FAVOR, Inc.
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
State Single Audit Corrective Action Plan
State Single Audit Corrective Action Plan
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
For the Fiscal Year Ended June 30, 2023
For the Fiscal Year Ended June 30, 2023
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
Office of Policy and Management
Office of Policy and Management
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
450 Capitol Avenue MS-54MFS
450 Capitol Avenue MS-54MFS
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
Hartford, Connecticut 06106-1379
Hartford, Connecticut 06106-1379
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
Municipal Finance Services Unit Attn: William Plummer
Municipal Finance Services Unit Attn: William Plummer
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
AUDIT FINDINGS
AUDIT FINDINGS
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
Finding Reference Number: 2023-001
Finding Reference Number: 2023-001
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
Description of Finding: During fiscal year 2023, it was noted that there was not a proper review system in place to ensure all management expenditures had proper approval.
Description of Finding: During fiscal year 2023, it was noted that there was not a proper review system in place to ensure all management expenditures had proper approval.
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
Statement of Concurrence or Non ...
Statement of Concurrence or Non concurrence: We are in agreement with this finding.
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
Corrective Action: We have implemented a process to ensure proper review of management expenditures, including involving a member of the Board of Directors, to review the expenditures of certain members of management.
Corrective Action: We have implemented a process to ensure proper review of management expenditures, including involving a member of the Board of Directors, to review the expenditures of certain members of management.
View Audit 308535 Questioned Costs: $1
Finding 400529 (2023-002)
Significant Deficiency 2023
Favor, Inc.
CT
Questioned Costs Reporting
Name of Contact Person:
Name of Contact Person:
View Audit 308535 Questioned Costs: $1
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