Corrective Action Plans

Finding 369745 (2023-001)

Significant Deficiency 2023

Georgia Coalition Against Domestic Violence, INC

GA

Reporting

Timely Reporting Contact Person Responsible for the Corrective Action Plan: Deborah Monley, Director of Operations Corrective Action Plan: We are implementing a review function and process to provide secondary oversight to the report filing as outlined below and including cross calendar reminders....

Timely Reporting Contact Person Responsible for the Corrective Action Plan: Deborah Monley, Director of Operations Corrective Action Plan: We are implementing a review function and process to provide secondary oversight to the report filing as outlined below and including cross calendar reminders. We are creating a dual-control process to ensure future reports are filed timely. • Upon receipt of all federal awards, the Dir. Of Grants Management will send an email to the ED and AD notifying them of financial reporting requirements and due dates. • The Dir. Of Grants Management will create recurring reminders to the Outlook calendars of the ED, AD, and Dir. Of Ops for all federal grant financial reporting due dates. • GCADV will provide additional staff user access to the payment management portals for HHS (Payment Management System) and DOJ grants (Automated Standard Application for Payments) to create back-up mechanisms for completing financial reports and monitoring the status of reports. • GCADV staff will save financial reports and/or confirmation of their submission to GCADV’s shared drive. Anticipated Completion Date: January 31, 2024

View Audit 291231

Finding 369740 (2023-002)

None 2023

Loras College

IA

Student Financial Aid Reporting Internal Control / Segregation of Duties

Corrective Action: Management has reviewed procedures and policy for accurate FISAP reporting to be in compliance with federal regulations. The College will conduct review by the Loras College alternative responsible official prior to final submission of the FISAP to be sure data inputs are accurate...

Corrective Action: Management has reviewed procedures and policy for accurate FISAP reporting to be in compliance with federal regulations. The College will conduct review by the Loras College alternative responsible official prior to final submission of the FISAP to be sure data inputs are accurate.

View Audit 291202

Finding 369739 (2023-001)

Significant Deficiency 2023

Loras College

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Corrective Action: Management has reviewed policies and procedures for accurate reporting of enrollment status and changes to be in compliance with federal regulations. The College will designate a secondary responsible individual to conduct a review of the preparation of the digital file and review...

Corrective Action: Management has reviewed policies and procedures for accurate reporting of enrollment status and changes to be in compliance with federal regulations. The College will designate a secondary responsible individual to conduct a review of the preparation of the digital file and review the digital file of student enrollment changes before it is submitted to the National Student Loan Clearinghouse. The Office of Financial Planning will conduct monthly review as a secondary review of enrollment reporting in the National Student Loan Data System (NSLDS).

View Audit 291202

Finding 369736 (2023-003)

Material Weakness 2023

Harrisburg Community Unit School District #3

IL

§ 200.430

Name of Contact Person: Amy Dixon, Superintendent. Recommendation: We recommend that for employees that work on multiple cost objectives, the employee complete a semi-annual certification verifying the percentage worked on the applicable grant, and then have the certification signed by both teh e...

Name of Contact Person: Amy Dixon, Superintendent. Recommendation: We recommend that for employees that work on multiple cost objectives, the employee complete a semi-annual certification verifying the percentage worked on the applicable grant, and then have the certification signed by both teh employee and the Superintendent. Corrective Action: The District will begin completing the necessary semi-annualcertification and will have both the employee and superintendent sign the certification. Proposed Completion Date: Immediately.

View Audit 291184

Finding 369730 (2023-007)

Significant Deficiency 2023

Springs Valley Community Schools Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2023-007 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corre...

Finding 2023-007 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the future, the school corporation’s management will ensure a clause will be added to all contractor’s contracts stating they are following all Davis-Bacon wage laws when federal funds are being used to fund the project. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369725 (2023-006)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Finding 2023-006 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation ...

Finding 2023-006 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation will perform a documented, physical inventory of property at least once every two years and reconcile that with property records. Anticipated Completion Date: 06/30/2024

View Audit 291176

Finding 369720 (2023-005)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Descript...

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, primary and secondary review of all federal accounts payable claims. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369717 (2023-004)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Internal Control / Segregation of Duties School Nutrition Programs Eligibility § 200.303

Finding 2023-004 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school c...

Finding 2023-004 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of eligibility determinations to ensure they meet the grant agreement and eligibility compliance requirements. Anticipated Completion Date: 08/31/2024

View Audit 291176

Finding 369714 (2023-003)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corp...

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of the reporting to ensure they are meeting the grant agreement and cash management compliance requirements. Anticipated Completion Date: 02/16/2024

View Audit 291176 Questioned Costs: $1

Finding 369711 (2023-002)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. ...

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of all accounts payable claims to ensure the accuracy of the claims, and will ensure underlying support or details of the claims will be included. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369709 (2023-001)

None 2023

Mississippi Home Corporation

MS

Eligibility

2023 -001 Eligibility Program: Emergency Rental Assistance (ERA) Program Assistance Listing Number 21 .023 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: In addition to following the Corporation's policies and procedures developed in accordance with....

2023 -001 Eligibility Program: Emergency Rental Assistance (ERA) Program Assistance Listing Number 21 .023 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: In addition to following the Corporation's policies and procedures developed in accordance with. ERA Program guidelines established by the Treasury; the Corporation implemented additional procedures related to fraud prevention and detection. The Corporation began independent property ownership searches, added additional application review requirements for large tenant-paid payments, and added additional recertification requirements including proof of payment to landlord. All applications were processed by June 30, 2023. The Corporation will utilize the remaining funds from the ERA Program to provide gap financing for the development of affordable housing and to provide funding to domestic violence agencies and legal entities for eviction prevention services. After services are provided and program closeout completed, the remaining federal funds, if any, will be returned to the United States Department of Treasury. Anticipated Completion Date: June 30, 2024

View Audit 291174

Finding 369705 (2023-001)

None 2023

Okaloosa - Walton Jobs and Education Partnership, Inc.

FL

Matching / Level of Effort / Earmarking

In an effort to meet the expenditure requirements CareerSource Okaloosa -Walton modified their Two Year Plan allowing more funds to be spent on In School Youth. That plan was approved in January 2023. It has been difficult to find Out of School Youth. The change has allowed more flexibility to work ...

In an effort to meet the expenditure requirements CareerSource Okaloosa -Walton modified their Two Year Plan allowing more funds to be spent on In School Youth. That plan was approved in January 2023. It has been difficult to find Out of School Youth. The change has allowed more flexibility to work with In School Youth . Progress in meeting the 20 percent was made for this fiscal year. We expect progress to continue and to meet the work experience requirement. Management will track the expenditure rate and make adjustments of effort no less than once a quarter.

View Audit 291170

Finding 369699 (2023-002)

Material Weakness 2023

School District of Jennings

MO

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

The District agrees with the finding and the recommendations of the auditors. The District has taken a number of steps to improve internal controls and will finalize a comprehensive plan for robust internal controls reinstatement by January 10, 2024. Since the arrival of new Human Resources Leadersh...

The District agrees with the finding and the recommendations of the auditors. The District has taken a number of steps to improve internal controls and will finalize a comprehensive plan for robust internal controls reinstatement by January 10, 2024. Since the arrival of new Human Resources Leadership in the fall of 2022, steps have been taken to ensure that all employee contracts are kept on file in hard copy and digital. The missing files occurred during a transition period during the hire and rehire period of spring and summer 2022, before the arrival of new leadership. At this time, the Human Resources department ensures redundancy of storage of these contracts, with both paper copies and digital copies of all signed contracts kept in secure spaces. A staff member is charged to ensure these are all filed, and the Supervisor does an internal audit to ensure safekeeping. Going forward, the Human Resources Director will conduct quarterly checks, in May, August, November, and February to ensure all files are in place.

View Audit 291162

Finding 369698 (2023-003)

Significant Deficiency 2023

Town of Dayton

WY

Procurement, Suspension & Debarment § 200.318

2023-003: Written Debarred, Suspended Vendors & Federal Standards of Conflict Finding Condition - The Town of Dayton did not have written controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the Town. The wr...

2023-003: Written Debarred, Suspended Vendors & Federal Standards of Conflict Finding Condition - The Town of Dayton did not have written controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the Town. The written standard of conduct covering conflicts of interest and governing the performance of its employees and contractors engaged in the selection, award, and administration of Federal grants contracts. Corrective Action Plan - Even though the Town didn't have a formal written policy in place regarding the search for suspended or debarred vendors/contractors, the Town did do the SAM's search before signing agreements with contractors on each of the Federal Grant projects that were in place during the year. That being said, the Town will develop a written internal control plan and a policy on procurement for debarment in the coming months.

View Audit 291159

Finding 369697 (2023-002)

Significant Deficiency 2023

Town of Dayton

WY

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency § 200.303

2023-002: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition - The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan - The Town will develop a written internal control policy and Federal grant award proc...

2023-002: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition - The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan - The Town will develop a written internal control policy and Federal grant award procedures in the coming months to comply with this finding.

View Audit 291159

Finding 369696 (2023-001)

Material Weakness 2023

United Way of Central Virginia, Inc.

VA

Internal Control / Segregation of Duties Reporting

Management agres with the auditor's recommendation, and the following action will be taken to improve the situation. In conscientious recognition of these challenges, the newly appointed CEO, who assumed leadership in 2023, has undertaken a comprehensive approach to rectify and fortify organizationa...

Management agres with the auditor's recommendation, and the following action will be taken to improve the situation. In conscientious recognition of these challenges, the newly appointed CEO, who assumed leadership in 2023, has undertaken a comprehensive approach to rectify and fortify organizational processes. A structured framework, incorporating checks and balances, has been implemented. This framework mandates monthly reporting directly to the CEO, treasurer, and board. This restructuring aims to fortify our organizational resilience and ensure adherence to best practices. Management reassures our commitment to a progressive and responsible trajectory, leadership is unwaveringly confident that, with the ongoing training initiatives, installation of best practices, and stringent accountability requirements, segregation of duties will be established.

View Audit 291157

Finding 369694 (2023-001)

Material Weakness 2023

Thaddeus Stevens College of Technology

PA

Reporting

Management will put a process in place to review and monitor changes in HEERF reporting requirements. As part of this revised process, all data will be subject to final review prior to submission of any HEERF information to ensure accuracy and consistency.

View Audit 291155

Finding 369693 (2023-231)

Significant Deficiency 2023

Yeshiva Meor Hatorah Inc.

NJ

Procurement, Suspension & Debarment

Finding 23-1: The school had an official procurement policy set in place, however, the school did not follow all the details of the policy when selecting vendors as codified under OMB Circular 2 CFR 200. Recommendation: To become familiar with the procurement policy and monitor purchases from each v...

Finding 23-1: The school had an official procurement policy set in place, however, the school did not follow all the details of the policy when selecting vendors as codified under OMB Circular 2 CFR 200. Recommendation: To become familiar with the procurement policy and monitor purchases from each vendor throughout the year to ensure correct procurement procedures are followed. Action Taken: Since being made aware of the issue, the school has implemented the procurement procedures stated in the procurement policy. Implementation Date: Corrective Action Plan has been implemented as of January 2, 2024. Person Responsible for Implementation: Yisroel Reich, the Administrator, is the responsible party for the implementation of the CAP. Telephone Number: (732)903-7504.

View Audit 291153

Finding 369690 (2023-001)

None 2023

Town of Kennebunkport

ME

Procurement, Suspension & Debarment § 200.318 § 200.326

Views of responsible officials and planned corrective action: The Town Treasurer is working on updating the current purchasing policy. Within this policy, the Town Treasurer will implement language to reference the Uniform Guidance procurement standards.

View Audit 291118

Finding 369686 (2023-002)

Significant Deficiency 2023

Family Guidance Center of Alabama, Inc.

AL

Procurement, Suspension & Debarment § 200.317 § 200.327

Correctice action plan: The procurement policy will be evaluated and followed with reference to the appropriate Federal, State, and local laws, regulations, and standards. All staff charged with initiating and approving purchases under federal grant programs will use the documented policy. ...

Correctice action plan: The procurement policy will be evaluated and followed with reference to the appropriate Federal, State, and local laws, regulations, and standards. All staff charged with initiating and approving purchases under federal grant programs will use the documented policy. Individual(s) responsible: Allison Hayes, Debbie Pinnock, Yolana Adams Completion Date: Plan to be implemented as soon as possible.

View Audit 291117

Finding 369685 (2023-001)

Significant Deficiency 2023

Family Guidance Center of Alabama, Inc.

AL

Reporting

Corrective action plan: The 2022 and 2023 reports will be prepared and submitted as soon as possible. The reporting dates and processes will be documented to ensure timely submission in future. Individual(s) Responsible: Debbie Pinnock ...

Corrective action plan: The 2022 and 2023 reports will be prepared and submitted as soon as possible. The reporting dates and processes will be documented to ensure timely submission in future. Individual(s) Responsible: Debbie Pinnock Completion date: Plan has been implemented as of date of audit submission.

View Audit 291117

Finding 369683 (2023-001)

Significant Deficiency 2023

Cccs Farm Labor Housing Corporation

CO

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstandi...

Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstanding reports. 2. Have initiated a review and update of a ministry-wide master deliverables schedule to ensure compliance with timely filings. 3. Will ensure multiple team members are familiar with and capable of completing the filing.

View Audit 291102

Finding 369679 (2023-008)

Significant Deficiency 2023

Mountainair Public Schools

NM

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

The Administration office will begin monitoring all requisitions and purchase orders to ensure all items are being approved by the individuals as is in the District’s internal control policy. The Business Manager will look into the software program to see if we can do approvals through the online sy...

The Administration office will begin monitoring all requisitions and purchase orders to ensure all items are being approved by the individuals as is in the District’s internal control policy. The Business Manager will look into the software program to see if we can do approvals through the online system. This will prevent any purchases from moving forward in the process since the approval would be a requirement of the software. Timeline to Correct: Fiscal Year 2024. Responsible Party: Peter Nieto, Business Manager.

View Audit 291093

Finding 369678 (2023-001)

Material Weakness 2023

Hudson School District

NH

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the p...

Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the program fund balance to support the potential renovation that will take place over the summer of 2024 should Warrant Article 6 Renovate the Checkers Kitchen at Alvirne pass. This special warrant article is recommended by both the Hudson School Board and Budget Committee. This is allowable from the NH Department of Education's Office of Nutrition Programs and Services (ONPS). Name of Contact Person and Completion Date: Karen Atherton, Food Service Director Melissa Van Sickle, Finance Director Anticipated completion date: If supply issues are not a factor, December 31, 2024; otherwise, June 30, 2025.

View Audit 291088 Questioned Costs: $1

Finding 369675 (2023-001)

Significant Deficiency 2023

Loyola University Maryland, Inc.

MD

Questioned Costs Student Financial Aid Eligibility

Finding 2023-001 - ISIR transaction 01 was imported on January 21, 2022, with no C fiag. The student was awarded a Federal Direct Unsubsidized Loan on June 22, 2022. The Fall 2022 semester began on September 6, 2022. The Fali 22 loan disbursement ($10,250) was credited to the student’s account on Se...

Finding 2023-001 - ISIR transaction 01 was imported on January 21, 2022, with no C fiag. The student was awarded a Federal Direct Unsubsidized Loan on June 22, 2022. The Fall 2022 semester began on September 6, 2022. The Fali 22 loan disbursement ($10,250) was credited to the student’s account on September 6, 2022. - Transaction 02 was imported on September 8, 2022, two days after the start of the semester and loan disbursement. Transaction 02 had a C fiag. - Transaction 03 was imported on October 21, 2022 with the same C flag. - The Spring 2023 semester began on January l7, 2023, and the Spring 23 loan disbursement ($10,250) occurred on January 17, 2023. - The C fiag was resolved April 11, 2023, after the spring loan disbursement and prior to the end of the 2022-23 academic year. The academic year ended on May 11, 2023. Corrective Action Planned: The Graduate Financial Aid Office conducts a comprehensive review of all iSIRs for C flags before proceeding with awarding and disbursing aid. No aid is awarded to a student until the C fiag is addressed. To consistently monitor subsequent ISIR transactions, Graduate Financial Aid receives a daily spreadsheet of that day‘s imported iSIRs, prompting a routine daily review. To further ensure no C flags go unnoticed, Graduate Financial Aid will enhance their current procedures immediately by incorporating the Colleague ISIR Alert Report (IART). This tool highlights any ISIR records that may need review and will be generated weekly. Contact Person Responsible for Corrective Action: DanielleJ Ballantyne, Director, Graduate Financial Aid and Brandon Gumabon, Assistant Director, Graduate Financial Aid.

View Audit 291078 Questioned Costs: $1

Corrective Action Plans

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