Corrective Action Plans

Finding 384108 (2023-002)

Significant Deficiency 2023

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2023-002 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The Municipality of Cataño (Federal Programs Office) as a corrective action will use the calendar tool for notifications and reminders for the established dates so that we can submit compliance reports for ARPA Funds on time. Implementation Date: Fiscal year 2023-2024 Responsible Person: Carlos Flores Rivera, Federal Program Subdirector We concur with the finding. The Municipality of Cataño (Federal Programs Office) as a corrective action will use the calendar tool for notifications and reminders for the established dates so that we can submit compliance reports for ARPA Funds on time. Implementation Date: Fiscal year 2023-2024 Responsible Person: Carlos Flores Rivera, Federal Program Subdirector

View Audit 297263

Finding 384104 (2023-001)

Material Weakness 2023

St. Mark United Methodist Church Housing Foundation, Inc.

IL

Unrealized gain on Replacement Reserve T-Bill will be recorded as revenue. Contracts, supplies, and other repair maintenance accounts will be reviewed on a monthly basis to determine if any fixed assets are misclassified and should be capitalized as fixed assets.

View Audit 297245

Finding 384103 (2023-001)

Significant Deficiency 2023

Pyramid Learning Corp.

PR

Reporting

Hereby, we made known the execution of our corrective action plan by changing the company from Certified Publc Accountant (CPA) Bernardi & Santini, CPA's to DBR Accounting Service For Pyramid Learning Corp; effective August 2023. After an analysis of our accounting system, the Board of Directors mad...

Hereby, we made known the execution of our corrective action plan by changing the company from Certified Publc Accountant (CPA) Bernardi & Santini, CPA's to DBR Accounting Service For Pyramid Learning Corp; effective August 2023. After an analysis of our accounting system, the Board of Directors made the determination to change the CPA company; since our accounting system changed in tune with our needs and requires a company with the availability and compatibility according to our standards and requirements.

View Audit 297244

Finding 384095 (2023-001)

Significant Deficiency 2023

Northeast Wisconsin Technical College District

WI

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, & 84.268 Recommendation: We recommend the District review and update as necessary written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, & 84.268 Recommendation: We recommend the District review and update as necessary written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While NWTC has implemented practices to ensure the safeguards are in place, the appropriate documentation had not yet been updated. NWTC has completed the recommended revisions as required by the standards. Name of the contact person responsible for corrective action: Daniel Mincheff, Vice President Business and Technology Planned completion date for corrective action plan: June 30, 2024

View Audit 297241

Finding 384094 (2023-001)

Significant Deficiency 2023

Coda, Inc.

OR

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.514

Summary of finding: CODA Inc. did not have an internal control to review and approve the report prepared prior to submission through the Provider Relief Fund Portal. This led to the report reporting the incorrect eligible expenses for Period 4. Planned corrective action: CODA Inc. Additional le...

Summary of finding: CODA Inc. did not have an internal control to review and approve the report prepared prior to submission through the Provider Relief Fund Portal. This led to the report reporting the incorrect eligible expenses for Period 4. Planned corrective action: CODA Inc. Additional levels of review will be implemented. The report will be prepared by accountant #1. The information in the report will be reviewed, approved, and uploaded by accountant #2. Director of Finance will perform a final review of uploaded information and will perform the final submission. Additional levels of review should ensure accuracy of information reported going forward. Contact person: Jenny Bickler, Director of Finance Completion date for action: The process is in place effective January 2024.

View Audit 297229

Finding 384093 (2023-004)

Significant Deficiency 2023

Cloud County Health Center, Inc.

KS

Special Tests & Provisions Student Financial Aid Cash Management § 200.303

Federal Award Finding Finding 2023-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Applicable Federal Award Number - Direct Loan and Guaranteed Loan Assistance Listing Number #10.766 Finding Summary: The Medical Center was not in c...

Federal Award Finding Finding 2023-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Applicable Federal Award Number - Direct Loan and Guaranteed Loan Assistance Listing Number #10.766 Finding Summary: The Medical Center was not in compliance with the terms of the loan agreements related to the reserve funds. Responsible Individuals: Ron Harrington, CFO Corrective Action Plan: The CFO will create the appropriate reserve accounts, as required under the loan agreements. This item will be discussed with our contact person at USDA to ensure the hospital will be in compliance with the loan agreements and letter of conditions since the closing of the loans in 2022. Additionally, management will implement a control process to enusre the monthly deposits are made as required, until the accounts are fully funded. Anticipated Completion Date: Ongoing

View Audit 297221

Finding 384085 (2023-001)

Significant Deficiency 2023

Ocean View School District

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

The Fiscal Department has implemented a structure for Full-Time Equivalent (FTE) reporting and has added reminders to the department timeline to run the reports at set intervals.

View Audit 297217

Finding 384081 (2023-002)

Material Weakness 2023

Allen University

NC

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding 2023-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiencies): (Continued) (d) The University did not timely submit their Title IV reconciliations for testing. The University did not routinely reconcile Title IV funds throughout the year b...

Finding 2023-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiencies): (Continued) (d) The University did not timely submit their Title IV reconciliations for testing. The University did not routinely reconcile Title IV funds throughout the year between the business and SFA offices. SFA Handbook Chapter 5 CFR 668.161 through 668.176. (e) The Fiscal Operations Report and Application to Participate (FISAP) was not tested because of corrections required by the U.S. Department of Education that are still under review. 34 CFR 674.19, 675.19, 676.19. Auditor’s Recommendation – The University should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – (a) The Business Office will generate credit balance invoices from Jenzabar weekly to review all credit balances and ensure refunds are issued within the required 14 days per HEA regulations. (b) Financial staff will update the COA worksheet that will be available once the Board has decided on the costs for each fiscal year. This will allow information to be readily available upon the auditor's request. (c) Management has hired a new Director of Financial Aid and has employed additional assistance to help facilitate the monthly reconciliation process. Monthly recon-ciliations will be completed and the Office of Financial Aid and the Business Office will meet monthly to review reconciliations and any possible variances. (d) The institution submitted a change request on February 14, 2024. Upon approval of the change request, the FISAP was resubmitted on February 20, 2024. Per the conversation with COD, the submission is waiting for approval and is currently being processed. Once the changes are approved, the final document will be submitted.

View Audit 297208

Finding 384080 (2023-001)

Significant Deficiency 2023

Universidad Adventista De Las Antillas, Inc.

PR

Student Financial Aid Matching / Level of Effort / Earmarking

As soon as this was known, the ITS depa1tment was informed and they began the process to correct the error in the E-Cams system. A meeting was coordinated with the Registty Office, Financial Assistance and the Vice Presidency of Finance, to outline processes and establish control measures to detect ...

As soon as this was known, the ITS depa1tment was informed and they began the process to correct the error in the E-Cams system. A meeting was coordinated with the Registty Office, Financial Assistance and the Vice Presidency of Finance, to outline processes and establish control measures to detect errors, such as the one mentioned in the reporting, on time.

View Audit 297199

Finding 384079 (2023-001)

Significant Deficiency 2023

Municipality of Naguabo-Los Hucares I

PR

HUD Housing Programs Internal Control / Segregation of Duties

The inspections of Los Húcares I, could not be completed annually, as required, due to staffing limitations. Work orders were not completed because many of the repairs are extraordinary, and personnel take more time to complete them. The maintenance staff is not sufficient for all necessary repair...

The inspections of Los Húcares I, could not be completed annually, as required, due to staffing limitations. Work orders were not completed because many of the repairs are extraordinary, and personnel take more time to complete them. The maintenance staff is not sufficient for all necessary repairs, and the project requires additional funds to address all needs. We prioritized emergency repairs in both occupied and vacant units. This situation has been communicated to the owner; however, we have not received a response regarding the process to obtain additional funds to cover these needs. Therefore, we request the termination of our management contract effective August 14, 2023.

View Audit 297192

Finding 384078 (2023-001)

Significant Deficiency 2023

Cabin Creek Health Systems, Inc.

WV

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Criteria: Section 4.5 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service reserve account with monthly deposits of $1,117 each month until there is an accumulated sum $133,980. Condition and Context: The Organization did not remit funds to the...

Criteria: Section 4.5 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service reserve account with monthly deposits of $1,117 each month until there is an accumulated sum $133,980. Condition and Context: The Organization did not remit funds to the debt service reserve account for the year end 2023 and the account had a balance of $71,030 at year end. The Organization did not have sufficient internal controls in place to monitor on-going compliance with the loan agreement. Corrective Action Planned: Management remitted funds owed to the debt service reserve account in July 2023. Additionally, management has reviewed and modified its internal controls to ensure monitoring of ongoing compliance. Name of Contact Person Responsible for Corrective Action: Zhanna Crabtree, Comptroller, 104 Alex Lane, Charleston, WV 25304 Anticipated Completion Date: July 5, 2023

View Audit 297187

Finding 384076 (2023-006)

Material Weakness 2023

Zaneis School District C-072

OK

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Special Tests & Provisions

Typically District does not use federal funds for construction. These were renovations in response to COVID-19 and allowed expenditure of the program. The District will make sure when construction contracts are bid they let contractors know federal funds will be used and make sure the Contractor is...

Typically District does not use federal funds for construction. These were renovations in response to COVID-19 and allowed expenditure of the program. The District will make sure when construction contracts are bid they let contractors know federal funds will be used and make sure the Contractor is able to comply with the requirement of certified payrolls to be submitted with all invoices submitted to District if federal funds are going to be used.

View Audit 297180

Finding 384074 (2023-005)

Material Weakness 2023

Zaneis School District C-072

OK

Equipment & Real Property Management § 200.313

The District will review federal expenditures of OCAS object codes to 700s and 450s at year end to the federal inventory listing to ensure all equipment has been captured as required by federal regulations.

View Audit 297180

Finding 384071 (2023-002)

Significant Deficiency 2023

Peoria Heights Community Unit School District No. 325

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The l...

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion - June 2024. Name of Contact Person - Dr. Eric Heath, Superintendent. Managment Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.

View Audit 297179

Finding 384066 (2023-010)

Material Weakness 2023

Wellsboro Area School District

PA

Equipment & Real Property Management

A capital asset list has been created with all assets being added for past and future. The District has made contact with a third party company to come to the District in March 2024 to prepare a physical inventory of capital assets.

View Audit 297171

Finding 384061 (2023-009)

Material Weakness 2023

Wellsboro Area School District

PA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Going forward, all expenses will have an invoice, PO, Requisition, and any other supporting documentation with the check stub for each purchase on file for 7 years.

View Audit 297171

Finding 384060 (2023-001)

Significant Deficiency 2023

South Central Regional Medical Center

MS

Allowable Costs / Cost Principles § 200.303 § 200.430

Management has implemented a policy and process whereby all corrected time cards are required to be approved by a supervisor prior to payroll being generated.

View Audit 297158

Finding 384054 (2023-001)

Significant Deficiency 2023

Berkeley Housing Authority

CA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2024.

View Audit 297137 Questioned Costs: $1

Finding 384049 (2023-002)

Significant Deficiency 2023

Putnam County District School Board

FL

Questioned Costs Procurement, Suspension & Debarment

Planned Corrective Action - The District's procedures have been enhanced to ensure compliance with the Davis-Bacon Act requiremets. The District has updated our policies and procedures to include the Davis-Bacon Act language and will require the Davis-Bacon provision clause in future contracts for ...

Planned Corrective Action - The District's procedures have been enhanced to ensure compliance with the Davis-Bacon Act requiremets. The District has updated our policies and procedures to include the Davis-Bacon Act language and will require the Davis-Bacon provision clause in future contracts for federally funded contracted services. The wage rate clause will be required along with requiring weekly payrolls to be submitted to the District to ensure the federal wage rates are followed. Anticipated Completion Date: March 19, 2024 Response Contact Person: Jonathan L. Odom, MBA, CFO, Assistant Superintendent of Business and Finance; Kimberly Mann, Director of Finance; Horace Sermon, Coordinator of Purchasing; Dr. Melissa Coleman, Executive Director of Federal Programs

View Audit 297128 Questioned Costs: $1

Finding 384044 (2023-001)

Material Weakness 2023

Wisconsin Heights School District

WI

Internal Control / Segregation of Duties

Finding #2023-001- Lack of Segregation of Duties (This was a 2022 finding) Condition: The limited size of the District’s office staff prevents the ideal separation of functions. The Accounts Payable/Payroll Administrative Assistant prints accounts payable checks, has access to the password to prin...

Finding #2023-001- Lack of Segregation of Duties (This was a 2022 finding) Condition: The limited size of the District’s office staff prevents the ideal separation of functions. The Accounts Payable/Payroll Administrative Assistant prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The Accounts Payable/Payroll Administrative Assistant also performed payroll functions during the previous year. Criteria: Internal controls should be in place that provide adequate segregation of duties. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Limited number of personnel. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district’s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board reviews and approves all expenditures on a monthly basis prior to mailing accounts payable checks. The Business Official also reviews accounts payable checks, bank reconciliations and payroll for accuracy. Contact Person: Rachel Kraemer Anticipated Completion: Not applicable

View Audit 297123

Finding 384039 (2023-003)

Material Weakness 2023

Yellowstone-West Carbon County Special Services Cooperative

MT

Internal Control / Segregation of Duties

SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to be involved in providing some of these controls. Pro...

SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to be involved in providing some of these controls. Proposed Completion Date: The governing board will implement the above procedure immediately.

View Audit 297114

Finding 384038 (2023-007)

Material Weakness 2023

Fallon County

MT

Questioned Costs Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327

NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027; GRANT No AM-23-0262, YEAR ENDED JUNE 30, 2023 Name of contact person: Fallon County Commission/Clerk and Recorder Corrective Action: Procedures will be developed t...

NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027; GRANT No AM-23-0262, YEAR ENDED JUNE 30, 2023 Name of contact person: Fallon County Commission/Clerk and Recorder Corrective Action: Procedures will be developed that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract or agreement for purchase of goods or services is made with any suspended or debarred party. Proposed Completion Date: Immediately

View Audit 297112 Questioned Costs: $1

Finding 384037 (2023-003)

Significant Deficiency 2023

Central Regional Education Association

ND

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

2023-003 Contact Person – Luke Schaefer Corrective Action Plan – Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date – June 30,2024

View Audit 297107

Finding 384032 (2023-007)

Material Weakness 2023

City of Red Lodge

MT

Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027 AND DISASTER GRANTS-PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS), ASSISTANCE LISTING No. 97.036 Name of Contact Person: Loni Hanson Co...

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027 AND DISASTER GRANTS-PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS), ASSISTANCE LISTING No. 97.036 Name of Contact Person: Loni Hanson Corrective Action: The City appreciates the clarification regarding the required compliance certifications for all contractors receiving federal funds. The City has worked with its engineering contractor to update processes to correct the identified deficiency. Proposed Completion Date: April 1, 2024

View Audit 297103

Finding 384031 (2023-008)

Material Weakness 2023

City of Red Lodge

MT

Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027 AND DISASTER GRANTS-PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS), ASSISTANCE LISTING No. 97.036 Name of Contact Person: Loni Hanson Co...

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027 AND DISASTER GRANTS-PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS), ASSISTANCE LISTING No. 97.036 Name of Contact Person: Loni Hanson Corrective Action: The City appreciates the clarification regarding the required compliance certifications for all contractors receiving federal funds. The City has worked with its engineering contractor to update processes to correct the identified deficiency. Proposed Completion Date: April 1, 2024

View Audit 297103

Corrective Action Plans

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