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Corrective Action Plans

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Mriglobal
MO
Allowable Costs / Cost Principles
Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and Treasurer Anticipated Completion Date: N/A Corrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor’s sec...
Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and Treasurer Anticipated Completion Date: N/A Corrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor’s security requirements. While examination of financial mechanics related to these contracts could be performed, there is no ability, due to the classified nature of the work, for the auditors to examine the terms of the contract, specification of deliverables, required reports and equipment, explicitly unallowable costs, or other special contract limits. In the Report on Compliance for the Major Federal Program and Report on Internal Control Over Compliance, the Independent Auditor’s Report notes that MRIGlobal complied, in all material respects, with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on its major federal program for the year ended September 30, 2023, for the non-classified contracts that were subject to audit. MRIGlobal applies the same level of internal controls and discipline over compliance for its classified contracts as it does for all other contracts and is confident that the compliance noted in the audit of the non-classified contracts extends to the classified contracts. It should also be noted that the classified contracts are subject to audit by the sponsor.
View Audit 291542
Finding 370000 (2023-004)
Significant Deficiency 2023
Big Brothers Big Sisters of Colorado, Inc.
CO
Subrecipient Monitoring Significant Deficiency
BBBSC is in the process of updating subgrantee monitoring control procedures necessary to ensure the highest level of transparency and accountability, and to avoid any potential misuse of grant funds. Annual review of subgrantee activities by BBBSC will be documented in a permanent file.
BBBSC is in the process of updating subgrantee monitoring control procedures necessary to ensure the highest level of transparency and accountability, and to avoid any potential misuse of grant funds. Annual review of subgrantee activities by BBBSC will be documented in a permanent file.
View Audit 291540
Finding 369998 (2023-003)
Significant Deficiency 2023
Big Brothers Big Sisters of Colorado, Inc.
CO
Procurement, Suspension & Debarment
BBBSC has updated their procedures to ensure that all required elements under their procurement policy are clearly documented in accordance with Uniform Guidance. Full implementation will occur no later than March 31, 2024.
BBBSC has updated their procedures to ensure that all required elements under their procurement policy are clearly documented in accordance with Uniform Guidance. Full implementation will occur no later than March 31, 2024.
View Audit 291540
Finding 369997 (2023-002)
Material Weakness 2023
Big Brothers Big Sisters of Colorado, Inc.
CO
Questioned Costs Allowable Costs / Cost Principles Cash Management
As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before fed...
As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before federal reimbursements are requested.
View Audit 291540 Questioned Costs: $1
Learningworks
ME
The organization has subsequently stabilize staffing and the single audit package for the fiscal year ended June 30, 2023 is on track to be filed timely.
The organization has subsequently stabilize staffing and the single audit package for the fiscal year ended June 30, 2023 is on track to be filed timely.
View Audit 291536
Finding 369994 (2023-001)
Significant Deficiency 2023
The Haven
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
2023-001 Inaccurate information reported Revenue was overstated on Quarter 4 Deliverable FN-403 for SUBG profit corridor report. The final general ledger of October 26, 2023 did not tie to the profit corridor report submitted on October 16, 2023, as prepared by Cynthia Duncan and approved by Aim...
2023-001 Inaccurate information reported Revenue was overstated on Quarter 4 Deliverable FN-403 for SUBG profit corridor report. The final general ledger of October 26, 2023 did not tie to the profit corridor report submitted on October 16, 2023, as prepared by Cynthia Duncan and approved by Aimee Graves. The Profit corridor on the original report was -1%. A corrected report was submitted on November 09, 2023, by Cynthia Duncan and approved by Aimee Graves. The corrected profit corridor was -3%. The Deliverable should not be filed until the general ledger is finalized.
View Audit 291529
Finding 369992 (2023-001)
Significant Deficiency 2023
City of Twentynine Palms
CA
Procurement, Suspension & Debarment
THE CITY DOES CONDUCT SEARCHES IN SAM.GOV TO VERIFY THAT A PROSPECTIVE CONTRATOR IS NOT DEBARRED OR SUSPENDED FROM PARTICIPATING IN A FEDERALLY FUNDED PROJECT. THIS IS DONE DURING THE BIDING PROCESS; HOWEVER, COPIES OF THE SEARCH AND RESULTS WERE NOT KEPT FOR THE YEAR UNDER AUDIT. TO ENSURE COMPLIA...
THE CITY DOES CONDUCT SEARCHES IN SAM.GOV TO VERIFY THAT A PROSPECTIVE CONTRATOR IS NOT DEBARRED OR SUSPENDED FROM PARTICIPATING IN A FEDERALLY FUNDED PROJECT. THIS IS DONE DURING THE BIDING PROCESS; HOWEVER, COPIES OF THE SEARCH AND RESULTS WERE NOT KEPT FOR THE YEAR UNDER AUDIT. TO ENSURE COMPLIANCE WITH PROCUREMENT REQUIREMENTS, THE CITY WILL MAINTAIN ALL RECORDS CORROBORATING THAT CITY STAFF VERIFIED A PROSPECTIVE CONTRACTOR WAS NEITHER SUSPENDED NOR DEBARRED FROM PARTICIPATING IN FEDERALLY FUNDED PROJECTS PRIOR TO ENTERING INTO AGREEMENT WITH SUCH CONTRATOR.
View Audit 291514
Finding 369991 (2023-001)
Significant Deficiency 2023
Mental Health Mental Retardation Authority of Brazos Valley
TX
Internal Control / Segregation of Duties
During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center experienced turnover in some key accounting and IT positions. Additionally, there were new programs and an implementation of new software and curr...
During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center experienced turnover in some key accounting and IT positions. Additionally, there were new programs and an implementation of new software and current personnel were still in the process of being trained and becoming familiar with the new programs. Management continues to train existing employees on significant accounting matters and will ensure that all material general ledger accounts are reconciled on a monthly basis. Name and Title of contact person responsible for corrective action: Dan Monson, CFO, 1504 S Texas Avenue., Bryan, TX 77802, 979-361-9802, Employer Identification Number: 74-1793265
View Audit 291508
Finding 369987 (2023-002)
Material Weakness 2023
South Newton School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation in order to ensure compliance with requirements related...
FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. Contact Person Responsible for Corrective Action: Marci Hall Contact Phone Number and Email Address: 219.474.5184 mhall@newton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Every effort will be given to comply with this finding by improving our internal controls and documenting our actions. Anticipated Completion Date: February 1, 2024
View Audit 291502
Finding 369985 (2023-001)
Material Weakness 2023
Usd 458 Basehor-Linwood
KS
Reporting Subrecipient Monitoring Material Weakness § 200.502
January 31, 2024 U.S. Department of Education Washington, D.C. Unified School District No. 458 respectfully submits the following corrective action plan for the year ended June 30, 2023. SSC CPAs, P.A. 3025 Cortland Circle, Suite 201 Salina, Kansas 67401 Audit period: Year ended June 30, 2023 ...
January 31, 2024 U.S. Department of Education Washington, D.C. Unified School District No. 458 respectfully submits the following corrective action plan for the year ended June 30, 2023. SSC CPAs, P.A. 3025 Cortland Circle, Suite 201 Salina, Kansas 67401 Audit period: Year ended June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section I of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT None. FINDINGS-FEDERAL AWARD PROGRAMS AUDIT 2023‐001 Internal Controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: Department of Education Program Name: Special Education Cluster (IDEA Assistance Listing Numbers: 84.027 and 84.173 Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure conformity with Uniform Guidance. Action Taken (Unaudited): Management plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance. Contact Name – Tyler Bacon Expected Completion Date -06/30/2024 If the U.S. Department of Education has questions regarding this plan, please call Tyler Bacon at 913-724-1396. Sincerely yours, Tyler Bacon Business Manager/Board Clerk Unified School District No. 458
View Audit 291499
Finding 369983 (2023-001)
Material Weakness 2023
Catholic Charities of the Diocese of Allentown
PA
Questioned Costs Eligibility Subrecipient Monitoring
Finding 2023-001- Eligibility Condition During our audit, 8 out of 40 individual files selected for eligibility testing did not contain evidence that the Organization obtained or reviewed a lease to support the eligibility of the individual who received a direct assistance payment. Further, there ...
Finding 2023-001- Eligibility Condition During our audit, 8 out of 40 individual files selected for eligibility testing did not contain evidence that the Organization obtained or reviewed a lease to support the eligibility of the individual who received a direct assistance payment. Further, there was no evidence of alternative documentation of residence when a lease could not be obtained. Corrective Action Plan Corrective Action Planned: Catholic Charities Diocese of Allentown declined to administer the second round of ERAP funding. Significant leadership changes have been implemented in May 2023, including a new Managing Director. Catholic Charities is in the process of designing an enhanced training program to ensure all programs complete all documentation required to substantiate eligibility under each program administered, whether privately or publicly funded. Name(s) of Contact Person(s) Responsible for Corrective Action: Andrea Kochen Neagle, Managing Director and Susan Mazza, Finance Administrator Anticipated Completion Date: December 2023
View Audit 291476 Questioned Costs: $1
Finding 369982 (2023-003)
Significant Deficiency 2023
Lehigh University
PA
Student Financial Aid Reporting Significant Deficiency
Federal Agency: U.S. Department of Education; Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.063; Federal Award Year: Funding periods between July 1, 2022 and June 30, 2023; Compliance requirement: Reporting; Finding Type: Significant Deficiency; Lehigh is aware ...
Federal Agency: U.S. Department of Education; Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.063; Federal Award Year: Funding periods between July 1, 2022 and June 30, 2023; Compliance requirement: Reporting; Finding Type: Significant Deficiency; Lehigh is aware of the 15-calendar day requirement and we have always met the deadline. Failure to report Pell Grant disbursements within 15 days in August of 2022 was the result of a well-documented Ellucian defect that denied Lehigh the ability to obtain the required data from our Banner system. By the time Lehigh received a patch from Ellucian, we had missed the 15-day window. Ellucian acknowledged the bug and Lehigh accepted that it was an anomaly. Name of contact: Jennifer Mertz, Assistant Vice Provost of Financial Services and Director of Financial Aid. Completion date: September 15, 2022
View Audit 291473
Finding 369979 (2023-002)
Significant Deficiency 2023
Lehigh University
PA
Student Financial Aid Eligibility Reporting
Federal Agency: U.S. Department of Education; Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.038/84.063/84.268; Federal Award Year: Funding periods between July 1, 2022 and June 30, 2023; Compliance requirement: Enrollment Reporting; Finding Type: Significant Defic...
Federal Agency: U.S. Department of Education; Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.038/84.063/84.268; Federal Award Year: Funding periods between July 1, 2022 and June 30, 2023; Compliance requirement: Enrollment Reporting; Finding Type: Significant Deficiency; The training of new staff is always a priority, but this finding is the result of unusually high turnover in the registrar’s office during FY23. Staff have since been hired and are now sufficiently trained on this issue. They run a weekly report to identify students who have withdrawn or have otherwise changed their attendance level. New staff are now fully trained in updating the NSLDS with student enrollment status changes. Name of contact: Jennifer Mertz, Assistant Vice Provost of Financial Services and Director of Financial Aid. Completion date: November 15, 2023
View Audit 291473
Finding 369978 (2023-001)
Significant Deficiency 2023
Lehigh University
PA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Federal Agency: U.S Department of Education; Program Name: COVID-19: Higher Education Emergency Relief Fund; Assistance Listing Number: 84.425F; Federal Award Year: Funding periods between April 28,2020 through June 30, 2023; Compliance requirement: Reporting; Finding Type: Significant Deficiency; ...
Federal Agency: U.S Department of Education; Program Name: COVID-19: Higher Education Emergency Relief Fund; Assistance Listing Number: 84.425F; Federal Award Year: Funding periods between April 28,2020 through June 30, 2023; Compliance requirement: Reporting; Finding Type: Significant Deficiency; Lehigh notes that this finding is the result of staff oversight. We are committed to strengthening our training and supervision of staff entrusted with compliance. The University will coordinate with HEERF regarding resubmission of the FY23 expense reports using the correct reporting template to accurately present all required information. Name of contact person: Dominic Wallitsch is responsible for reporting. Cynthia Kane, AVP of Research and Sponsored Programs is Mr. Wallitsch’s direct supervisor. Steven Crouch is the University Controller. Completion date: This will be complete when the FY24 annual reporting opens, which we expect before March 31, 2024
View Audit 291473
Finding 369977 (2023-002)
Significant Deficiency 2023
Bushnell Prairie City Cusd #170
LA
Finding Number: 2023-002 Finding Synopsis: During major program testing, one timecard was noted that it had been paid without the required supervisor approval. Action Steps: The District will review timecards to ensure that all payroll expenses are properly reviewed, and ensure that the review is...
Finding Number: 2023-002 Finding Synopsis: During major program testing, one timecard was noted that it had been paid without the required supervisor approval. Action Steps: The District will review timecards to ensure that all payroll expenses are properly reviewed, and ensure that the review is documented. Contact Person(s): Bob Gound, Superintendent (309) 772-9461 Anticipated Completion Date: 6/30/2024
View Audit 291446
Finding 369966 (2023-001)
Material Weakness 2023
City of Marion
IA
The City of Marion will consider alternatives to improve this situation.
The City of Marion will consider alternatives to improve this situation.
View Audit 291437
Edward M. Marx Apartments, Inc.
FL
HUD Housing Programs Cash Management Reporting
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project performs a surplus cash computation and deposits any required funds into the residual receipts account in a timely manner. Action Taken: Manag...
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project performs a surplus cash computation and deposits any required funds into the residual receipts account in a timely manner. Action Taken: Management will provide additional HUD training inclusive of surplus cash deposit requirements to new accountants and/or consultants. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 291433
Edward M. Marx Apartments, Inc.
FL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 ...
Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022, through June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project submits PRAC renewal requests in a timely manner. Action Taken: A system is being put in place to follow up with managers to remind them of renewals on a timely basis.
View Audit 291433
The Pavilion Housing Development Fund Corporation
NY
HUD Housing Programs
Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2023 CAP prepared by: Name: Brother Ronald Giannone Position: Executive Director Telephon...
Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2023 CAP prepared by: Name: Brother Ronald Giannone Position: Executive Director Telephone: 646-996-4234 1. Current Findings on the Schedule of Findings, and Questioned Costs a. Finding 2023-001. Delinquent deposits into the replacement reserve account. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to transfer the funds to the replacement reserve account. ii. Actions Taken on the Finding: Management will transfer the funds as soon as cash flow permits. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, and Questioned Costs. a. Finding 2022-001. Delinquent deposits into the replacement reserve account. Required deposit in the amount of $29,109 was not made. Finding still open. Management will transfer the funds as soon as cash flow permits.
View Audit 291428
The Pavilion Housing Development Fund Corporation
NY
HUD Housing Programs
Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2023 CAP prepared by: Name: Brother Ronald Giannone Position: Executive Director Telephon...
Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2023 CAP prepared by: Name: Brother Ronald Giannone Position: Executive Director Telephone: 646-996-4234 1. Current Findings on the Schedule of Findings, and Questioned Costs a. Finding 2023-001. Delinquent deposits into the replacement reserve account. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to transfer the funds to the replacement reserve account. ii. Actions Taken on the Finding: Management will transfer the funds as soon as cash flow permits. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, and Questioned Costs. a. Finding 2022-001. Delinquent deposits into the replacement reserve account. Required deposit in the amount of $29,109 was not made. Finding still open. Management will transfer the funds as soon as cash flow permits.
View Audit 291428
Finding 369961 (2023-003)
Significant Deficiency 2023
City of Nicholasville, Kentucky
KY
Future reports will be reviewed and approved by the City's grant administrator.
Future reports will be reviewed and approved by the City's grant administrator.
View Audit 291427
City of Nicholasville, Kentucky
KY
Reporting
The records maintained by the accounting department, including the general ledger, will be used to prepare future reports.
The records maintained by the accounting department, including the general ledger, will be used to prepare future reports.
View Audit 291427
Finding 369959 (2023-001)
Material Weakness 2023
Lamar Institute of Technology
TX
Questioned Costs Student Financial Aid Eligibility
View of Responsible Officials: The Texas State University System's Office of Internal Audit {internal audit function for Lamar Institute of Technology) identified errors with the awarding of Title IV funds to students who were not maintaining satisfactory academic progress {SAP) in their course of s...
View of Responsible Officials: The Texas State University System's Office of Internal Audit {internal audit function for Lamar Institute of Technology) identified errors with the awarding of Title IV funds to students who were not maintaining satisfactory academic progress {SAP) in their course of study according to the Institution's published SAP standards. Lamar Institute of Technology {LIT) agrees with the external auditor's finding and recommendations. Corrective Action Plan In response to the external audit finding, LIT will implement the following corrective action plan. 1. Electronic processes for determining if a student is maintaining SAP was run in Banner for Fall 2023, and going forward, using guidance from the Ellucian Action Line, our Banner support group. Anticipated Completion Date: Corrective measures began on 8/11/2023 and anticipated completion is 90 days from the auditor's report {1/31/2024), which would be on or before April 30, 2024. 2. As an additional internal control procedure to test the Banner system, the Financial Aid Department reviewed SAP manually on all students enrolled in Fall 2023 and Spring 2024 with a FAFSA application to ensure their eligibility had been set correctly. Action plan will be extended to future semesters as needed. Anticipated Completion Date: Corrective measures began on 8/11/2023 and anticipated completion is 90 days from the auditor's report {1/31/2024), which would be on or before April 30, 2024, fo(Fall 202-3-and Spring 2024. - - 3. In addition to settingSAP prior to the semester and performing verification checks, LIT requested an additional mtemal con-trol proces-sin Banner- an automatic process to run nightly after the initial SAP is set to make sure each student's eligibility is set correctly before awarding aid. This process was devel-epe.a__and tested _b_y _the Information Technology Department before implementation under the direction and-in collaboration with the Financial Aid Department. Anticipated Completion Date: 1/29/2024. 4. A return of funds will be done for students that received Title IV funds for FY 2023 in error. In total, $673,780 will be returned via the Common Origination and Disbursement Web Site of the Department of Education. Anticipated Completion Date: 90 days from the auditor's report (1/31/2024), which would be on or before April 30, 2024. Individual Responsible Linda Korns, Director of Financial Aid
View Audit 291408 Questioned Costs: $1
Finding 369882 (2023-001)
Significant Deficiency 2023
Edison Board of Education
NJ
Questioned Costs
The District will implement internal controls to ensure that a complete and accurate general ledger is maintained and financial reports are reviewed regularly for accuracy.
The District will implement internal controls to ensure that a complete and accurate general ledger is maintained and financial reports are reviewed regularly for accuracy.
View Audit 291382 Questioned Costs: $1
Finding 369874 (2023-002)
Significant Deficiency 2023
Chattanooga Area Reg Council of Governments/se Tn Development District
TN
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
View Audit 291381
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