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Corrective Action Plans

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Finding 398262 (2023-001)
Significant Deficiency 2023
Dewitt School District
AR
School Nutrition Programs Cash Management Eligibility
•       A change in personnel was made.
•       A change in personnel was made.
View Audit 306963
Finding 398262 (2023-001)
Significant Deficiency 2023
Dewitt School District
AR
School Nutrition Programs Cash Management Eligibility
•       Child nutrition specialists from the Department of Education, Child Nutrition Unit have provided technical assistance to district employees on the verification process. This technical assistance included assistance in reviewing the correct number of applications, the process in which the con...
•       Child nutrition specialists from the Department of Education, Child Nutrition Unit have provided technical assistance to district employees on the verification process. This technical assistance included assistance in reviewing the correct number of applications, the process in which the confirming official confirms the applications, the correct documents that may be submitted for income documentation, the correct use of tracker forms, and the procedure for reclassifying applications after the verification process. This technical assistance was given in the spring semester this school year and will be repeated next year to ensure that the guidelines are followed.
View Audit 306963
Finding 398262 (2023-001)
Significant Deficiency 2023
Dewitt School District
AR
School Nutrition Programs Cash Management Eligibility
•       District personnel will properly review the supporting documentation provided during the verification process which will include ensuring the correct number of applications are verified, that the confirming official confirms the applications, that the correct documentation of income is recei...
•       District personnel will properly review the supporting documentation provided during the verification process which will include ensuring the correct number of applications are verified, that the confirming official confirms the applications, that the correct documentation of income is received, that the tracker forms are used correctly, and that the applications are reclassified after the verification process is completed, if necessary. This will be a multi layered review that will include the cafeteria managers, child nutrition director, director of federal programs, and superintendent.
View Audit 306963
Finding 398262 (2023-001)
Significant Deficiency 2023
Dewitt School District
AR
School Nutrition Programs Cash Management Eligibility
There corrections had gone into effect Jan. 2024.
There corrections had gone into effect Jan. 2024.
View Audit 306963
Finding 398261 (2023-001)
Material Weakness 2023
Bremerton School District No. 100-C
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Cathie Seevers 134 Marion Ave N Bremerton, WA 9...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Cathie Seevers 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: This audit finding is for ECF Funds that were awarded through the FCC. While we thought we complied when purchasing chrome books for hybrid learning, there were some other requirements that we were not able to document. Because our asset management system does not retain a list of previous ‘owners’ of each chrome book (the system replaces that student with the new student’s name and does not keep the history) we were unable to tell you exactly what student had several of our chrome books at that snapshot in time. We are now aware of the importance of this feature and will record these differently to maintain a history of users. BSD does not intend to use any more ECF funds. Anticipated date to complete the corrective action: May 1, 2024
View Audit 306962 Questioned Costs: $1
Finding 398260 (2023-002)
Significant Deficiency 2023
West Cocalico Township Authority
PA
Internal Control / Segregation of Duties Significant Deficiency
In response to your audit Findings 2023-001 and 2023-002, I would like to offer the following response: Due to the size of the Authority, it is not feasible at this time to hire additional employees to segregate the financial responsibilities. Management will continue to monitor this situation and s...
In response to your audit Findings 2023-001 and 2023-002, I would like to offer the following response: Due to the size of the Authority, it is not feasible at this time to hire additional employees to segregate the financial responsibilities. Management will continue to monitor this situation and segregate duties as is economically feasible.
View Audit 306956
Finding 398259 (2023-001)
Significant Deficiency 2023
West Cocalico Township Authority
PA
Internal Control / Segregation of Duties Significant Deficiency
In response to your audit Findings 2023-001 and 2023-002, I would like to offer the following response: Due to the size of the Authority, it is not feasible at this time to hire additional employees to segregate the financial responsibilities. Management will continue to monitor this situation and s...
In response to your audit Findings 2023-001 and 2023-002, I would like to offer the following response: Due to the size of the Authority, it is not feasible at this time to hire additional employees to segregate the financial responsibilities. Management will continue to monitor this situation and segregate duties as is economically feasible.
View Audit 306956
Fahrney-Keedy Memorial Home, Inc.
MD
Reporting Matching / Level of Effort / Earmarking
Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track: o...
Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track: o Outsourcing of finance function to an outside CPA firm with focus on cleaning up resident billings and enhanced collection efforts of the Home’s outstanding patient receivables. o Outsourcing of dining services at both locations, which is expected to save the Home approximately $100,000 annually. o Workforce reduction in management and ancillary level staff. Establishment of a committee to focus primarily on recruitment of in-house staff, in order to fill open positions and thereby seek to minimize reliance on higher cost contracted/agency staff. o Review of all contracts and monthly expenses to identify further opportunities to reduce expenses. o With the completion of the stormwater infrastructure project in early 2024, the Home is also planning a 36-unit independent living expansion, which is expected to increase cash flows in the future.
View Audit 306951
Finding 398250 (2023-001)
Significant Deficiency 2023
Rialto Unified School District
CA
Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties
The District will revisit the drop protocols with staff to ensure that all required documentation is on file prior to processing drop code in the calpads.
The District will revisit the drop protocols with staff to ensure that all required documentation is on file prior to processing drop code in the calpads.
View Audit 306933
Assemblies of God Family Services Agency
AR
Reporting § 200.512
Action Taken: NA, form was late due to auditor delay.
Action Taken: NA, form was late due to auditor delay.
View Audit 306925
Finding 398242 (2023-001)
Material Weakness 2023
White Pass School District No. 303
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Angela Bowen 516 Silverbrook Rd, Randall, WA 98377 360-497-3791 Corrective action t...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Angela Bowen 516 Silverbrook Rd, Randall, WA 98377 360-497-3791 Corrective action the auditee plans to take in response to the finding: The White Pass School District will immediately implement the following controls to assure that the District has adequate internal controls in place for any future expenditures for Capital Projects where federal funds will be used. 1-The District will review the Federal Procurement and contractor requirements prior to submitting applications to use federal funds for Capital Projects. 2- The District will have a meeting with the appropriate staff involved with the project to insure that compliance with the Federal Program Procurement including compliance with the federal wage rate requirements are met. 3- As part of the verification process to ensure adequate internal controls the District will identify who the person will be who will secure and monitor weekly certified payroll from the contractors to stay in compliance with the federal wage rate requirements at the beginning of each project. Anticipated date to complete the corrective action: Effective immediately 5/13/2024
View Audit 306916
Crestwood Court, Inc.
MO
Reporting
A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting ...
A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that should facilitate the timely filing of financial statements moving forward. Contac Person: Jen Swisher, Director of Finance Anticipated Completion Date: December 1, 2023.
View Audit 306914
Casa Grande, Inc.
MO
Reporting
A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting ...
A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that should facilitate the timely filing of financial statements moving forward.
View Audit 306911
Tradewinds, Inc.
MO
Reporting
A Director of Finance was hired in March 2023 to ensure timeliness of financial statements filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounti...
A Director of Finance was hired in March 2023 to ensure timeliness of financial statements filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that should facilitate the timely filing of financial statements moving forward. Contact person: Jen Swisher, Director of Finance. Anticipated Completion Date: December 1, 2023.
View Audit 306909
Princeville Cusd No. 326
IL
Equipment & Real Property Management § 200.313
Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Plan - The District's Inventory Control sheet will be updated to include all of the required elements related to the Equipment and Real Property Management compliance requirements. A...
Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Plan - The District's Inventory Control sheet will be updated to include all of the required elements related to the Equipment and Real Property Management compliance requirements. Anticipated Date of Completion - 6/30/2024. Name of Contact Person - Tony Shinall, Superintendent. Management Response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.
View Audit 306904
Farrell-Bell Senior Housing Apartments, Inc. 073-Ee119
IN
Questioned Costs HUD Housing Programs
Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2023-001 A. Comments on the Finding and Eac...
Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2023-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management is aware withdrawals from reserve must have HUD approval and account must be fully funded. B. Action Taken or Planned on the Finding: Management will deposit the funds into the replacement reserve when available.
View Audit 306902 Questioned Costs: $1
Finding 398229 (2023-004)
Significant Deficiency 2023
Las Virgenes Unified School District
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.439
Federal ESSER Funding was released in waves following the COVID-19 pandemic. The compliance for reporting and audits of these pandemic-related funds was new for staff across the state of California. Given this, staff did not send a capital outlay pre-approval request for technology equipment. Furthe...
Federal ESSER Funding was released in waves following the COVID-19 pandemic. The compliance for reporting and audits of these pandemic-related funds was new for staff across the state of California. Given this, staff did not send a capital outlay pre-approval request for technology equipment. Furthermore, more close oversight was needed regarding a multi-year subscription for a technology firewall that exceeded the grant timelines. Moving forward, the CBO and Assistant Directors of Finance and Accounting will work to ensure there are more layers of approval for Capital Outlay expenditures, especially as they relate to restricted categorical resources.
View Audit 306901 Questioned Costs: $1
Finding 398185 (2023-005)
Material Weakness 2023
Wesclin Community Unit School District No. 3
IL
Procurement, Suspension & Debarment Subrecipient Monitoring
Management agrees and will implement procedures to verify and ensure all vendors have not been suspended or debarred prior to doing business with the entity.
Management agrees and will implement procedures to verify and ensure all vendors have not been suspended or debarred prior to doing business with the entity.
View Audit 306891
Wesclin Community Unit School District No. 3
IL
Management will reinforce procedures to gather the required information for the reports and set reminders to ensure that they will be filed in a timely manner.
Management will reinforce procedures to gather the required information for the reports and set reminders to ensure that they will be filed in a timely manner.
View Audit 306891
Finding 398180 (2023-001)
Significant Deficiency 2023
Chicago Humanities Festival
IL
Reporting
The Festival will implement procedures to ensure an efficient and effective transfer of knowledge when there is turnover of key finance personnel so that the Festival maintains compliance with applicable financial reporting requirements including required audit submission due dates to Federal fundin...
The Festival will implement procedures to ensure an efficient and effective transfer of knowledge when there is turnover of key finance personnel so that the Festival maintains compliance with applicable financial reporting requirements including required audit submission due dates to Federal funding sources. The Festival will also update its financial policies and procedures to include these new procedures and have the updated financial policies and procedures reviewed and approved by the board of directors.
View Audit 306889
Finding 398175 (2023-001)
Material Weakness 2023
Castle Rock School District No. 401
WA
Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Castle Rock School District No. 401 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Castle Rock School District No. 401 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-01 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Shelby Garrett, CSBS, CSBO Director of Fiscal Services Castle Rock School District 600 Huntington Ave S Castle Rock, WA 98611 Phone: 360.501.3132 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Once the district was notified of the noncompliance regarding Child Nutrition federal procurement requirements, an interlocal agreement was immediately put in place with Longview School District for our small purchases of $150,000 or below. The agreement was approved by the Castle Rock School Board at the March 8, 2023 board meeting and approved by the Longview School District School Board on March 17, 2023. For our purchases above $150,000, the district requested to be a member of the Puget Sound Joint Purchasing Cooperative on March 6, 2023 and the membership was approved by the PSJPC Board on March 12, 2023. PSJPC provided the district with an interlocal agreement and the agreement was approved by the Castle Rock School Board at the March 22, 2023 board meeting. This agreement with PSJPC is a continuing membership and the district currently pays $150.00 to be apart of the cooperative. On August 30, 2024 Castle Rock renewed their interlocal agreements with Longview School District, however, Castle Rock did not request all of the documentation from Longview to ensure they were compliant with the required procurement laws. Castle Rock has since requested all applicable procurement documentation from Longview School District and has ensured they were compliant with procurement laws for the 2022-2023 and 2023-2024 school years. Moving forward, Castle Rock School District will request required documentation and ensure Longview School District is in compliance before entering into the interlocal agreements for the 2024-2025 school year. Anticipated date to complete the corrective action: 4.16.2024
View Audit 306888
Finding 398168 (2023-004)
Significant Deficiency 2023
Wakefield Community School
NE
Subrecipient Monitoring Reporting School Nutrition Programs
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
View Audit 306885
Finding 398167 (2023-001)
Significant Deficiency 2023
Coxhealth
MO
Questioned Costs Allowable Costs / Cost Principles Reporting
Calculation errors identified during the 2023 Single Audit resulted in a variance between lost revenues and federal program funding received. To correct this variance, lost revenue calculations were updated to adjust patient care revenue to better align with program funding requirements for applica...
Calculation errors identified during the 2023 Single Audit resulted in a variance between lost revenues and federal program funding received. To correct this variance, lost revenue calculations were updated to adjust patient care revenue to better align with program funding requirements for applicable periods. To account for the questioned costs identified, additional expenses of approximately $460,000 were identified and meet program requirements for allowable expenses related to prevention, mitigation, and response to COVID-19.
View Audit 306883 Questioned Costs: $1
Finding 398164 (2023-001)
Significant Deficiency 2023
Center for Applied Linguistics
DC
Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring § 200.210 § 200.331
As of January 2, 2024 CAL, hired a staff account (Melanie Richards) to ensure all expenses are recorded in compliance with performance periods. The Associate Director of Finance will review all postings monthly and consult with the Vice President of Finance on any corrections or recommendations.
As of January 2, 2024 CAL, hired a staff account (Melanie Richards) to ensure all expenses are recorded in compliance with performance periods. The Associate Director of Finance will review all postings monthly and consult with the Vice President of Finance on any corrections or recommendations.
View Audit 306874
Finding 398159 (2023-001)
Significant Deficiency 2023
Walla Walla School District No. 140
WA
Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Walla Walla School District No. 140 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Walla Walla School District No. 140 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls to ensure compliance with federal procurement requirements. Name, address, and telephone of District contact person: Janette Jeffris, Director of Fiscal Services 364 South Park Street Walla Walla, WA 99362 (509) 526-6718 Corrective action the auditee plans to take in response to the finding: As of result of finding for federal procurement requirements the District has reviewed the procurement requirements with the food service director and staff. In addition, the district has reviewed current spending with vendors within food services to determine procurement requirements for 24-25 fiscal year. This review will be done on an annual basis. In the future the district will review and document the requirements of the awarding agency to ensure they align with our own requirements based on local spending patterns. The district did not have adequate time to implement this for the 23-24 fiscal year. Anticipated date to complete the corrective action: 9/1/2024
View Audit 306860
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