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Corrective Action Plans

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Finding 386296 (2023-001)
Significant Deficiency 2023
Fullerton Joint Union High School District
CA
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.303 § 200.439
Recommendation: We recommend the District design procedures and controls to ensure adequate prior approval of construction related expenditures charged to the Education Stabilization Fund program. Explanation of disagreement with audit findings: There isno disagreement with the audit finding. Distri...
Recommendation: We recommend the District design procedures and controls to ensure adequate prior approval of construction related expenditures charged to the Education Stabilization Fund program. Explanation of disagreement with audit findings: There isno disagreement with the audit finding. District Response: Name of the contact person responsible for corrective action: Ruben Hernandez, Assistant Superintendent, Business Services. Planned completion date for corrective action plan: Immediate.
View Audit 298701 Questioned Costs: $1
Finding 386290 (2023-002)
Significant Deficiency 2023
University of Maine System
ME
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.328 § 200.329
Higher Education Emergency Relief Funds – Assistance Listing No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely. University of Maine at Farmington Condition: During our testing of 11 quarterly reports, ...
Higher Education Emergency Relief Funds – Assistance Listing No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely. University of Maine at Farmington Condition: During our testing of 11 quarterly reports, it was noted that University of Maine at Farmington (UMF) had two reports of two sampled that were not submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The upcoming reporting requirements have been added to the calendar and invoicing spreadsheet of UMF’s Director of Finance. Additionally, due dates and requirements are noted by both UMF’s Chief Business Officer (CBO) and its Vice President for Student Affairs and Enrollment Management. The CBO will continue to perform a final review prior to submission. Name(s) of the contact person(s) responsible for corrective action: Kathleen Falco, Director of Finance for the University of Maine at Farmington Planned completion date for corrective action plan: Completed
View Audit 298686
Finding 386285 (2023-001)
Significant Deficiency 2023
University of Maine System
ME
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to the National Student Loan Data System (NSLDS) within the appropriate timeframe ...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to the National Student Loan Data System (NSLDS) within the appropriate timeframe as required by regulations. University of Maine Condition: During our testing of 40 students, we noted that seven of the 17 University of Maine (UM) students tested had changes in enrollment status that were not reported in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will update its protocols for post-term reporting to the National Student Clearinghouse (NSC) each academic term to ensure students who have applied for graduation, and are pending final eligibility review, are assigned a withdrawn status until such time their degree(s) are conferred or they are reported as enrolled in a future term. Guidance received from the NSC School Operations team has been forwarded to UMS:IT, and steps to identify (or develop) and deploy the necessary reports are underway. The first round of updated reporting protocols are planned to take place in May 2024, for Spring 2024 graduation applicants. Name(s) of the contact person(s) responsible for corrective action: W. Sam Carrell, Registrar for the University of Maine Connie Smith, Director of Financial Aid for the University of Maine Planned completion date for corrective action plan: May 2024
View Audit 298686
Finding 386284 (2023-001)
Material Weakness 2023
Meadville Medical Center
PA
Procurement, Suspension & Debarment § 200.318 § 200.326
Views of responsible officials and planned corrective actions - The Organization will develop a policy and checklist to maintain written documentation of vendor selection and procurement process, along with the review and approval process required under the Uniform Guidance requirements.
Views of responsible officials and planned corrective actions - The Organization will develop a policy and checklist to maintain written documentation of vendor selection and procurement process, along with the review and approval process required under the Uniform Guidance requirements.
View Audit 298679
Finding 386267 (2023-002)
Significant Deficiency 2023
Hugo Public School District No. I-39, Choctaw County, Ok
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Hugo Schools will communicate to and require that construction contracts provide proof of compliance such as payroll documents or other certifying records. Hugo schools administration will ensure that construction companies under contract will abide by all rules mandated by the Davis Bacon Act
Hugo Schools will communicate to and require that construction contracts provide proof of compliance such as payroll documents or other certifying records. Hugo schools administration will ensure that construction companies under contract will abide by all rules mandated by the Davis Bacon Act
View Audit 298674
Finding 386244 (2023-004)
Material Weakness 2023
Lansing Housing Commission
MI
Subrecipient Monitoring HUD Housing Programs Material Weakness § 200.334
Condition: The Commission did have required written policies in place during the year under audit or retained copies of grant agreements once they became the direct recipient of the grants. Planned Corrective Action: Management agrees with the finding as reported. To correct this finding, the Commis...
Condition: The Commission did have required written policies in place during the year under audit or retained copies of grant agreements once they became the direct recipient of the grants. Planned Corrective Action: Management agrees with the finding as reported. To correct this finding, the Commission reviewed its policies and procedures and revised as needed to comply with federal regulations. The policies were presented and approved at the August 2023 board meeting. The Commission has sent revised policies to HUD for their review and approval. Contact person responsible for corrective action: Steve Raiche Anticipated Completion Date: 6/30/2024
View Audit 298666
Finding 386243 (2023-003)
Material Weakness 2023
Lansing Housing Commission
MI
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.306
Condition: The Commission was unable to provide adequate source documentation to support that the match requirement was met. Planned Corrective Action: Management agrees that match requirements for Continuum of Care awards have not been maintained as required by the Uniform Guidance. In July 2023, m...
Condition: The Commission was unable to provide adequate source documentation to support that the match requirement was met. Planned Corrective Action: Management agrees that match requirements for Continuum of Care awards have not been maintained as required by the Uniform Guidance. In July 2023, management was notified by HUD after completion of an on-site monitoring visit that the Commission's claimed matching expenses that were not adequately supported by source documentation. In response, management has placed in service additional controls to ensure the compliance requirements are being monitored and in place for the new program. Contact person responsible for corrective action: Steve Raiche Anticipated Completion Date: 6/30/2024
View Audit 298666 Questioned Costs: $1
Finding 386242 (2023-001)
Significant Deficiency 2023
Lansing Housing Commission
MI
HUD Housing Programs Eligibility Significant Deficiency
Condition: For a sample of tenants selected in conjunction with eligibility testing, the Commission did not correctly calculate family income composition, and did not retain required documentation supporting eligibility determinations. Planned Corrective Action: The Commission is implementing a plan...
Condition: For a sample of tenants selected in conjunction with eligibility testing, the Commission did not correctly calculate family income composition, and did not retain required documentation supporting eligibility determinations. Planned Corrective Action: The Commission is implementing a plan to audit internally 100 percent of all tenant files in our Low Income Public Housing (LIPH) program. This plan involves both the use of experienced employees and an outside consultant. The plan includes updating and automating files, identifying recurring compliance issues, and expanding formal training and specific training from the consultant. In addition, an additional level of review will be put in place to assist in catching any inconsistencies. The Commission has added additional employees to the LIPH program, which include an operations manager and a staff person. These additional resources will be incorporated into our overall plan to increase our compliance controls. Contact person responsible for corrective action: Steve Raiche Anticipated Completion Date: 6/30/2024
View Audit 298666
Finding 386240 (2023-002)
Significant Deficiency 2023
Lansing Housing Commission
MI
HUD Housing Programs Eligibility Significant Deficiency
Condition: For a sample of tenants, a recertification was not completed properly, resulting in an incorrect calculation of housing assistance payments to be received. Planned Corrective Action: The Commission acknowledges the incorrect subsidy calculations and has issued refunds to the tenants in th...
Condition: For a sample of tenants, a recertification was not completed properly, resulting in an incorrect calculation of housing assistance payments to be received. Planned Corrective Action: The Commission acknowledges the incorrect subsidy calculations and has issued refunds to the tenants in the amount of underpayment of subsidy. The Commission has also adjusted future funding requests for the overpayment of subsidy. Contact person responsible for corrective action: Steve Raiche Anticipated Completion Date: 6/30/2024
View Audit 298666
Upper Iowa University
IA
Subrecipient Monitoring
UIU has acknowledged the issues presented and will be working with Columbia Advisory group to address them. This contract began January of 2024, UIU commits to having the Executive Director of Information Technology Systems monitor requirements.
UIU has acknowledged the issues presented and will be working with Columbia Advisory group to address them. This contract began January of 2024, UIU commits to having the Executive Director of Information Technology Systems monitor requirements.
View Audit 298663
Finding 386233 (2023-001)
Significant Deficiency 2023
Ecological Society of America, INC
DC
Procurement, Suspension & Debarment Subrecipient Monitoring
Views of Responsible Officials and Corrective Action: Vendors who are paid for grant funded activities will be checked on the SAM website to be sure they are not disbarred from doing business with the Federal government. A copy of the SAM check will be submitted as part of the check request process....
Views of Responsible Officials and Corrective Action: Vendors who are paid for grant funded activities will be checked on the SAM website to be sure they are not disbarred from doing business with the Federal government. A copy of the SAM check will be submitted as part of the check request process. No payments will be approved unless the paperwork includes a SAM verification check. This applies to vendors, subcontractors, hotels and other partners. It does not apply to travel reimbursements to individuals participating in workshops or other grant funded activities under the participant support line item.Program directors will complete the SAM check and submit the proof with each check request. The CFO and Executive Director will not approve or process check requests that do not include the SAM check. This has been added to the ESA Grant Accounting Policy and Procedures document.
View Audit 298659
Finding 386226 (2023-001)
Material Weakness 2023
William Paterson University of New Jersey
NJ
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Management acknowledges the finding. The finding was a result of a counselor not performing their tasks timely at a specific time period. Since the finding there is a new student financial aid director and counselor. Additionally, as this deficiency was restricted to WP online programs, the Universi...
Management acknowledges the finding. The finding was a result of a counselor not performing their tasks timely at a specific time period. Since the finding there is a new student financial aid director and counselor. Additionally, as this deficiency was restricted to WP online programs, the University has expanded staffing in that area to better coincide with an expanding population of students and to further ensure timely processing. The University identified the issue and put procedures in place to ensure that these dates will be met on an ongoing basis prior to the audit review.
View Audit 298657
Finding 386223 (2023-001)
Significant Deficiency 2023
Rockingham Nutrition and Meals on Wheels Program
NH
Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329
Audit Finding Reference: 2023-001 Improve Controls Over Reporting Planned Corrective Action: 1. Request a list from DHHS of definitions of income types by program in the Quarterly Reports. Ensure that this list provides clarity on how to report income that is not explicitly tied to a single progr...
Audit Finding Reference: 2023-001 Improve Controls Over Reporting Planned Corrective Action: 1. Request a list from DHHS of definitions of income types by program in the Quarterly Reports. Ensure that this list provides clarity on how to report income that is not explicitly tied to a single program. 2. Review AFY23 and AFY24-to-date reports against these criteria (once received), and re-submit any reports which may need to be modified to comply with the guidance. 3. Going forward, the Quarterly Reports will be generated differently. The Client Services Manager will prepare actuals by program for number of clients and units. The Director of Administration will prepare actuals by program for income and expense. The Executive Director will compile the final report, which will not be submitted until both the Client Services Manager and Director of Administration have both checked the reports and electronically signed them. In the absence of specific guidance from DHHS to the contrary, any non-program-specific income will be allocated to programs by share of service units delivered. Planned Implementation Date of Corrective Action: 1. 3/29/24. 2. 6/30/24. 3. 4/15/24. Person Responsible for Corrective Action: Tim Diaz, Executive Director
View Audit 298652
Finding 386214 (2023-002)
Material Weakness 2023
Klamath Falls City School District
OR
Questioned Costs Internal Control / Segregation of Duties
Please find below the corrective action plans for Klamath Falls City School’s audit for the period ending June 30, 2023. Finding: Excess indirect costs of $70,531 were requested and received. Department’s Response: Cause: The excess was primarily due to a period of transition of business staff. ...
Please find below the corrective action plans for Klamath Falls City School’s audit for the period ending June 30, 2023. Finding: Excess indirect costs of $70,531 were requested and received. Department’s Response: Cause: The excess was primarily due to a period of transition of business staff. This created a duplicated claim for 2 quarters for a majority of the amount identified. After the transition of department personnel, the corrective action to assure that this issue does not happen again is to submit claims monthly and claim indirect costs at that time. At the end of each quarter review each account and reconcile expenses to claimed indirect costs to assure we are 100% in compliance. Name of Responsible Person: Charity Roach, Business Manager Name of Department Contact: Charity Roach, Business Manager Projected Implementation Date: Implemented
View Audit 298650 Questioned Costs: $1
Finding 386211 (2023-001)
Significant Deficiency 2023
Puerto Rico Traffic Safety Commission
PR
Subrecipient Monitoring Reporting
SEE THE AUDIT FINDING FOR CHART/TABLE
SEE THE AUDIT FINDING FOR CHART/TABLE
View Audit 298638
Lebanon Valley College
PA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding 2023-002 – Enrollment Reporting Condition: The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with a status change out of a sample of 25 tested. Management Response: Management concurs with the finding. Views of Responsible Officials and...
Finding 2023-002 – Enrollment Reporting Condition: The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with a status change out of a sample of 25 tested. Management Response: Management concurs with the finding. Views of Responsible Officials and Corrective Action Plan: Lebanon Valley College uses the National Student Clearinghouse (NSC) to transmit enrollment information to the National Student Loan Data System (NSLDS). The College has verified that the student status changes were correctly submitted to the NSC, however the campus and program level information was not properly reflected in NSLDS and did not appear on the error report. This appears to be connected to the outages experienced by NSLDS. The College’s Financial Aid Office, along with the Registrar’s office will begin verifying the number of students on the NSLDS student roster each semester. The roster number will be compared to the number of students expected to be on the roster per Financial Aid data. Any discrepancies in this number will be researched and the discovery of any that did not reach NSLDS will be corrected in conjunction with the NSC and NSLDS. Anticipate Completion Date: April 1, 2024 Name of Responsible Person: Christopher Hanlon, Director of Financial Aid chanlon@lvc.edu
View Audit 298636
Finding 386209 (2023-003)
Material Weakness 2023
Valley County Hospital D/b/a Valley County Health System
NE
Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303
Criteria: 2CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Conditio...
Criteria: 2CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Health System’s final expenditure listing identified as eligible and claimed under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program were not reviewed and approved by a separate individual outside of the preparer. In addition, the Health System’s special report submitted to the Department of Health and Human Services for Period 4 was not reviewed and approved by a separate individual outside of the preparer. Responsible Individual: Ashley Woodward, Chief Financial Officer Corrective Action Plan: Management is aware of this control deficiency. Management is reviewing its system of internal control over compliance and plans to implement a control process which includes a secondary review and approval of the summarized final expenditure listing used to claim the allowable costs under the federal program and a secondary review and approval of required reports to be submitted to the federal agency. Anticipated Completion Date: June 30, 2024
View Audit 298633
Finding 386208 (2023-001)
Significant Deficiency 2023
Lincoln County Board of Education
GA
Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303
FA 2023-001 Strengthen Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Departmen...
FA 2023-001 Strengthen Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 (Year: 2021) Questioned Costs: None Identified Prior Year Finding: Not Applicable Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund programs revealed that the School District's internal control procedures were not operating to ensure that Wage Rage Requirements were followed properly. Corrective Action Plans: The School District will review and update the current procedures to ensure that the Wage Rate requirements are met. Estimated Completion Date: June 30, 2024 Contact Person: Dr. Samuel P. Light, Superintendent Telephone: (706) 359-3742 Email: slight@lcboe.us
View Audit 298629
Finding 386207 (2023-002)
Significant Deficiency 2023
City of Worcester, Massachusetts
MA
Reporting Significant Deficiency Internal Control / Segregation of Duties
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Head Start Program – Assistance Listing Number 93.600 Recommendation: We recommend procedures be implemented to file all required reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action t...
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Head Start Program – Assistance Listing Number 93.600 Recommendation: We recommend procedures be implemented to file all required reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program management has begun the process of strengthening procedures to timelier file all reports. Name(s) of the contact person(s) responsible for corrective action: Program management. Planned completion date for corrective action plan: As soon as possible.
View Audit 298624
Finding 386205 (2023-001)
Significant Deficiency 2023
City of Worcester, Massachusetts
MA
Procurement, Suspension & Debarment § 200.214
DEPARTMENT OF AGRICULTURE 2023-001 Child Nutrition Cluster – Assistance Listing Numbers 10.553, 10.555 Recommendation: We recommend procedures be strengthened to timely document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activ...
DEPARTMENT OF AGRICULTURE 2023-001 Child Nutrition Cluster – Assistance Listing Numbers 10.553, 10.555 Recommendation: We recommend procedures be strengthened to timely document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program management has begun the process of strengthening procedures to timelier document the verifications with either contract certifications and/or screenshots of SAM.gov searches. Name(s) of the contact person(s) responsible for corrective action: Program management. Planned completion date for corrective action plan: As soon as possible.
View Audit 298624
Ncr of Victor Hdfc, Inc. Dba Autumn Grove
OH
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely.
The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely.
View Audit 298618
Finding 386199 (2023-003)
Significant Deficiency 2023
Wyandanch Union Free School District
NY
Equipment & Real Property Management § 200.1 § 200.313
The District accepts the findings as reported. The School Business Official along with the District's Purchasing Agent will review the applicable policy(ies) and procedures and make recommendations for the same, where needed. Until such updates are made, the School Business Official will ensure a...
The District accepts the findings as reported. The School Business Official along with the District's Purchasing Agent will review the applicable policy(ies) and procedures and make recommendations for the same, where needed. Until such updates are made, the School Business Official will ensure all that needs to be aware of teh capitalization policy and procedures are made aware.
View Audit 298617
Finding 386191 (2023-004)
Significant Deficiency 2023
Wyandanch Union Free School District
NY
Special Tests & Provisions Reporting Significant Deficiency
The District agrees with the finding. The District's Registration and Attendance apparatus is undergoing a "makeover" as we speak under the guidance of the Superintendent of Schools such that this will not be a finding going forward.
The District agrees with the finding. The District's Registration and Attendance apparatus is undergoing a "makeover" as we speak under the guidance of the Superintendent of Schools such that this will not be a finding going forward.
View Audit 298617
Finding 386186 (2023-001)
Significant Deficiency 2023
University of Detroit Mercy
MI
Student Financial Aid Reporting Significant Deficiency
Condition: The University did not accurately report the effective date of student's status change to the NSLDS. Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Planned Corrective Action: The cause of t...
Condition: The University did not accurately report the effective date of student's status change to the NSLDS. Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Planned Corrective Action: The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner. Contact person responsible for corrective action: Diane M. Praet, Associate Vice President and University Registrar Anticipated Completion Date: 3/31/2024
View Audit 298616
Lyndhurst Board of Education
NJ
All employees charged to federally funded grant programs be included on the time and effort activity reports and certified semi-annually as required.
All employees charged to federally funded grant programs be included on the time and effort activity reports and certified semi-annually as required.
View Audit 298613
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