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Corrective Action Plans

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Finding 380849 (2023-007)
Material Weakness 2023
Civica Nevada
NV
Allowable Costs / Cost Principles
A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.Nachum Golodner, Academica Director of Ac...
A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
View Audit 295542
Finding 380848 (2023-006)
Material Weakness 2023
Civica Nevada
NV
Allowable Costs / Cost Principles
A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Act...
A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
View Audit 295542
Finding 380805 (2023-002)
Significant Deficiency 2023
Blue Water Community Action
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management recognizes the importance of ensuring the accuracy of reports provided to funding sources. The Agency's existing Financial Procedures require either the Finance Director or the Executive Director to review and sign reports submitted to the funding source. Management has implemented a proc...
Management recognizes the importance of ensuring the accuracy of reports provided to funding sources. The Agency's existing Financial Procedures require either the Finance Director or the Executive Director to review and sign reports submitted to the funding source. Management has implemented a process for the Finance Director to prepare finance reports and to have the Executive Director review, approve, and sign the reports before they are submitted to the funding sources. The Acting Executive Director and/or Program Director will review and sign off on all funding sources reports.
View Audit 295534
Finding 380804 (2023-001)
Significant Deficiency 2023
Blue Water Community Action
MI
Significant Deficiency Internal Control / Segregation of Duties
Management recognizes the importance of maintaining adequate documentation related to the approval and payment of authorized expenses. The Agency's existing Financial Procedures require all appropriate and supporting documentation related to expenses be filed and maintained by the Finance Staff. Man...
Management recognizes the importance of maintaining adequate documentation related to the approval and payment of authorized expenses. The Agency's existing Financial Procedures require all appropriate and supporting documentation related to expenses be filed and maintained by the Finance Staff. Management has reviewed the existing procedures with the Finance Staff. All invoices will be filed within one week of the disbursement.
View Audit 295534
Finding 380801 (2023-002)
Material Weakness 2023
East Sac County Community School District
IA
We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
View Audit 295528
Finding 380798 (2023-003)
Significant Deficiency 2023
Regional School Unit #4
ME
Management Response/Corrective Action Plan: As recommended, the RSU will work to identify construction projects that require documentation of wage rates and certified weekly payrolls at the onset of any such projects. The Business Department, in conjunction with the Director of Operations and the Di...
Management Response/Corrective Action Plan: As recommended, the RSU will work to identify construction projects that require documentation of wage rates and certified weekly payrolls at the onset of any such projects. The Business Department, in conjunction with the Director of Operations and the Director of Technology, will work collaboratively on any such projects to collect and review said documentation.
View Audit 295518
Finding 380796 (2023-001)
Significant Deficiency 2023
South Country Central School District
NY
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.404
Significant Deficiency 2023-001. Allowable Costs/Cost Principles United States Federal Communications Commission: COVID-19: Emergency Connectivity Fund Program ALN: 32.009 Condition: Subpart E, 2 CFR §200.404 of the Uniform guidance requires that any monies charged to the Emergency Connectivity Fund...
Significant Deficiency 2023-001. Allowable Costs/Cost Principles United States Federal Communications Commission: COVID-19: Emergency Connectivity Fund Program ALN: 32.009 Condition: Subpart E, 2 CFR §200.404 of the Uniform guidance requires that any monies charged to the Emergency Connectivity Fund Program be reasonable costs allowable under the approved grant application, including the grant requirement that reimbursed costs for devices or equipment are only eligible for a one-per user limitation. During the current year, we noted that the District purchased and was reimbursed for additional devices or equipment beyond the unmet need and the one per-user limitation. Planned Corrective Action: The District agrees with the recommendation, and the Assistant Superintendent for Finance and Management Services will contact the federal agency to determine the appropriate action for the reimbursement of the excess funds received. Responsible Contact Person: Jennifer Segui Assistant Superintendent for Finance & Operations South Country Central School District 189 N. Dunton Avenue East Patchogue, NY 11772 Anticipated Completion Date: June 30, 2024
View Audit 295508 Questioned Costs: $1
Finding 380793 (2023-002)
Material Weakness 2023
Jesup Community School District
IA
We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
View Audit 295507
Finding 380792 (2023-003)
Material Weakness 2023
McDonough County Hospital District
IL
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/...
Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/a McDonough District Hospital (the Hospital) mistakenly reported $1,600,451 as American Rescue Plan (ARP) Rural expenses and $187,140 as other PRF expenses. The Hospital entered the total Federal award cash receipts for period 4 as the reportable PRF and ARP Rural expenses for payments received during period 4. The PRF and ARP Rural expenses should have been zero in the portal as the Hospital did not track PRF and ARP Rural expenses. The Hospital properly included lost revenue information in the report within the lost revenue section of the report; however, due to the PRF and ARP Rural expenses being incorrectly reported, none of the PRF and ARP Rural payments reported were used for lost revenues in the report submitted for period 4. As a result, the total unused lost revenues line reported $5,775,235 but should have been $3,987,644. Additionally, the Hospital incorrectly indicated it reported lost revenue based on the 2020 Budgeted Revenue reporting method. The lost revenue information included in the report was calculated using the Alternate Reasonable Method. Corrective Actions Taken or Planned: Management agrees with Finding 2023-003 and the importance of an accurate submission to the Provider Relief Fund Reporting Portal. We will evaluate the Provider Relief Fund Reporting preparation process to ensure we have controls in place over the accuracy and completeness of the reported revenue. Person Responsible: William R. Murdock, Vice President and Chief Financial Officer Anticipated Completion Date: March 31, 2024
View Audit 295503
Finding 380791 (2023-003)
Significant Deficiency 2023
Greene Acres Nursing Home Association, Inc.
AR
Matching / Level of Effort / Earmarking § 200.302 § 200.305
Management agrees with this finding and will write policies and procedures for Federal awards.
Management agrees with this finding and will write policies and procedures for Federal awards.
View Audit 295493
Finding 380790 (2023-002)
Material Weakness 2023
Greene Acres Nursing Home Association, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Material Weakness
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
View Audit 295493 Questioned Costs: $1
Finding 380789 (2023-001)
Material Weakness 2023
Greene Acres Nursing Home Association, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Reporting
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
View Audit 295493 Questioned Costs: $1
Finding 380785 (2023-001)
Material Weakness 2023
Southfield Public Schools
MI
School Nutrition Programs Subrecipient Monitoring Material Weakness
Condition: The School District did not complete on-site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Planned Corrective Action: Southfield Public Schools contracts its food service with Southwest Fo...
Condition: The School District did not complete on-site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Planned Corrective Action: Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the Food Service Director (Southwest Food Service), and Food Service Purchasing (Southfield Public Schools) will coordinate the on-site monitoring reviews and its completion to Michigan Department of Education standards, and make sure the required forms are completed before deadlines. Contact person responsible for corrective action: Marc Ingram, Chief Financial Officer Anticipated Completion Date: 02/01/2024
View Audit 295489
Finding 380777 (2023-004)
Material Weakness 2023
Borough of Lawnside School District
NJ
Cash Management Reporting Internal Control / Segregation of Duties § 200.328
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with t...
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Recommendation - That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. Method of Implementation - Accounts Payable will review all purchase orders (P.O.s) on a monthly basis for accuracy, using a checklist provided by the Business Administrator. Person Responsible for Implementation - AP Specialist / ABA / SBA Implementation Date - April 1, 2024
View Audit 295486
Monroe Township Board of Education
NJ
Subrecipient Monitoring
Finding - The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Recommendation - That the School District ensure proper time records for Federal supported salaries are being maintained as required by the Appendix to 2 CFR Part 225. M...
Finding - The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Recommendation - That the School District ensure proper time records for Federal supported salaries are being maintained as required by the Appendix to 2 CFR Part 225. Method of Implementation - Maintain proper files of the supported salaries time records for audit review. Person Responsible for Implementation - Lisa Schulz, Business Administrator / Board Secretary Implementation Date - February 1, 2024
View Audit 295473
Finding 380765 (2023-005)
Material Weakness 2023
Pittsburgh Institute of Mortuary Science, Inc.
PA
Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness
FINDING 2023-005: INACCURATE ENROLLMENT STATUS REPORTING A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A AND STUDENTS LISTED AS B WERE NOT PROPERLY REPORTED. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT UPDATES NEED TO BE VERIFIED AND MA...
FINDING 2023-005: INACCURATE ENROLLMENT STATUS REPORTING A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A AND STUDENTS LISTED AS B WERE NOT PROPERLY REPORTED. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT UPDATES NEED TO BE VERIFIED AND MADE DIRECTLY IN NSLDS. PIMS HAS RELIED MOSTLY ON FAME OUT THIRD-PARTY SERVICER TO COMPLETE THE MAJORITY OF ENROLLMENT REPORTING, GOING FORWARD ALL REPORTING WILL BE EITHER DONE DIRECTLY TO NSLDS OR REVIEWED AFTER THE INFORMATION IS RELAYED THROUGH FAME'S ENROLLMENT REPORTING SYSTEM (SSCR)
View Audit 295472
Finding 380764 (2023-004)
Significant Deficiency 2023
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Student Financial Aid Special Tests & Provisions
FINDING 2023-004: INCORRECT REFUND CALCULATIONS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B3 AND B 1 WERE INCORRECTLY REFUNDED DUE TO MISSING OR INCORRECT INFORMATION ON THE R2T4. PIMS WILL REFUND THE $352 OWED TO THE DOE. B. ACTIONS TAK...
FINDING 2023-004: INCORRECT REFUND CALCULATIONS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B3 AND B 1 WERE INCORRECTLY REFUNDED DUE TO MISSING OR INCORRECT INFORMATION ON THE R2T4. PIMS WILL REFUND THE $352 OWED TO THE DOE. B. ACTIONS TAKEN OR PLANNED: PIMS FA OFFICE HAS MOVED TO COMPLETING THE R2T4 ONLINE TO HELP ELIMINATE CALCULATION ERRORS. ALL R2T4'S ARE THEN REVIEWED BY FA MANAGER TO ENSURE ALL FIGURES ARE ENTERED CORRECTLY AND AUTO CALCULATING CORRECTLY.
View Audit 295472 Questioned Costs: $1
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Student Financial Aid Special Tests & Provisions
FINDING 2023-003: LATE REFUND A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B1 WAS REFUNDED WITHIN THE FEDERAL GUIDELINE TIME ALLOTMENT. B. ACTIONS TAKEN OR PLANNED: THE INSTITUTE HAS IMPROVED THE WITHDRAWAL PROCESS AND PROCEDURES UNDER NEW ...
FINDING 2023-003: LATE REFUND A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B1 WAS REFUNDED WITHIN THE FEDERAL GUIDELINE TIME ALLOTMENT. B. ACTIONS TAKEN OR PLANNED: THE INSTITUTE HAS IMPROVED THE WITHDRAWAL PROCESS AND PROCEDURES UNDER NEW MANAGEMENT ALONG WITH WORKING MORE CLOSELY WITH THE ENROLLMENT OFFICE TO WATCH FOR STUDENTS THAT DO NOT BEGIN A NEW TERM.
View Audit 295472 Questioned Costs: $1
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Eligibility Student Financial Aid
FINDING 2023-002: OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B2 WAS NOT PROPERLY PRORATED WHEN FEDERAL DIRECT LOANS WERE CALCULATED. B. ACTIONS TAKEN OR PLANNED: MOSTLY ALL STUDENTS THAT ATTEND P...
FINDING 2023-002: OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B2 WAS NOT PROPERLY PRORATED WHEN FEDERAL DIRECT LOANS WERE CALCULATED. B. ACTIONS TAKEN OR PLANNED: MOSTLY ALL STUDENTS THAT ATTEND PIMS NEED TO BE PRORATED FOR THEIR LAST ACADEMIC YEAR. THIS STUDENT SHOULD HAVE BEEN PRORATED, PIMS WILL RETURN THE $2,709 THE STUDENT IS INELIGIBLE FOR. FA MANAGEMENT HAS BEGUN CONDUCTING QUARTERLY FILE REVIEWS WHERE END PROCESSING AND STUDENT PRORATION CALCULATIONS CAN CONTINUE TO BE MONITORED FOR COMPLIANCE.
View Audit 295472 Questioned Costs: $1
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Student Financial Aid Eligibility
FINDING 2023-001: INCORRECT PELL GRANTS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A1 RECEIVED THE INCORRECT AMOUNT OF PELL AND STUDENT B1 WAS INCORRECTLY ADJUSTED DURING THE R2T4 PROCESS. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT ...
FINDING 2023-001: INCORRECT PELL GRANTS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A1 RECEIVED THE INCORRECT AMOUNT OF PELL AND STUDENT B1 WAS INCORRECTLY ADJUSTED DURING THE R2T4 PROCESS. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT AN EXTRA LAYER OF REVIEW ON EACH PELL DISBURSEMENT ROSTER FROM FAME WILL ELIMINATE INCORRECT PAYMENTS. PIMS REPORTS THE NUMBER OF CREDITS AND ENROLLMENT STATUS TO FAME THEN FAME REQUESTS THE FUNDS BASED ON THIS INFORMATION THAT PIMS ELECTRONICALLY TRANSMITS. IN MOST CASES THE PAYMENT AND THE ENROLLMENT STATUS MATCH BUT FOR STUDENT A1 THAT IS NOT THE CASE. GOING FORWARD, AT THE TIME THE ROSTER IS PRODUCED THE FA OFFICE WILL VERIFY EACH PAYMENT BEFORE THE ROSTER GOES TO THE BUSINESS OFFICE. PIMS WILL ALSO RETURN THE $811 OF 21/22 PELL THAT STUDENT A1 WAS INELLIGIBLE FOR. PELL ADJUSTMENTS DURING THE R2T4 PROCESS WILL BE LOOKED AT BY BOTH THE FA PROCESSOR AND SUPERVISOR. AS WITH THE PELL MATCHING THE STUDENTS' ENROLLMENT WHILE ATTENDING THE INSTITUTE'S FA OFFICE UNDERSTANDS THAT THE SAME CONCEPT IS APPLIED WHEN A STUDENT WITHDRAWAL AND A PELL RE-CALCULATION IS REQUIRED. PIMS WILL RE-REQUEST ON BEHALF OF STUDENT B1 $431 IN PELL GRANT FUNDS.
View Audit 295472 Questioned Costs: $1
Finding 380758 (2023-002)
Significant Deficiency 2023
Trinity Behavioral Care
SC
Although multiple attempts were made between 2015-2019 to acquire an outside CPA to conduct this funciton, we have found the expertise locally unavailable due to unwillingness of local CPAs to do this work.
Although multiple attempts were made between 2015-2019 to acquire an outside CPA to conduct this funciton, we have found the expertise locally unavailable due to unwillingness of local CPAs to do this work.
View Audit 295437
Finding 380757 (2023-001)
Significant Deficiency 2023
Trinity Behavioral Care
SC
Internal Control / Segregation of Duties
Management has and will continue to work diligently with our auditor to make every resonable efforts to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects ...
Management has and will continue to work diligently with our auditor to make every resonable efforts to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of all expenditures; and monthly reivews of all accounts received.
View Audit 295437
Finding 380756 (2023-001)
Significant Deficiency 2023
University of Indianapolis
IN
Questioned Costs Student Financial Aid Reporting
Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90...
Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90,184. Management further notes that it has removed the waiver from its calculation files. This corrective action will be monitored by the University's Controller and will be fully implemented during the 2023-2024 fiscal year. Jodi Purtee, AVP & Controller
View Audit 295435 Questioned Costs: $1
Finding 380755 (2023-002)
Material Weakness 2023
Huntsville School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326
Finding2023-002: Criteria or specific requirement: Criteria or specific requirement (including
Finding2023-002: Criteria or specific requirement: Criteria or specific requirement (including
View Audit 295432
Finding 380755 (2023-002)
Material Weakness 2023
Huntsville School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326
statutory, regulatory, or other citation): 29 CFR 5.5 (Wage Rate Requirements) requires all contractors and subcontractors performing construction contracts in excess of $2,000, financed by federal assistance funds, to pay laborers and mechanics employed by the contractor or subcontractor not less t...
statutory, regulatory, or other citation): 29 CFR 5.5 (Wage Rate Requirements) requires all contractors and subcontractors performing construction contracts in excess of $2,000, financed by federal assistance funds, to pay laborers and mechanics employed by the contractor or subcontractor not less than the prevailing wage rates established by the Department of Labor for the locality of the project. Non-federal entities shall include in the applicable construction contracts a provision that the contractor or subcontractor comply with those requirements.
View Audit 295432
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