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Corrective Action Plans

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Finding 11878 (2023-004)
Significant Deficiency 2023
Audubon County Memorial Hospital
IA
Reporting Internal Control / Segregation of Duties
Criteria: A properly designed system of internal control over financial reporting includes the preparation of an entity's Schedule of Federal Awards (SEFA) by internal personnel of the entity. Management is responsible for establishing and maintaining internal control over financial reporting and pr...
Criteria: A properly designed system of internal control over financial reporting includes the preparation of an entity's Schedule of Federal Awards (SEFA) by internal personnel of the entity. Management is responsible for establishing and maintaining internal control over financial reporting and procedures related to the fair presentation of the SEFA. Condition: The Hospital does not have an internal control system designed to provide for the preparation of the SEFA being audited. In conjunction with completion of our single audit, we were requested to draft the financial statements and accompanying notes to the financial statements including the SEFA. Planned Corrective Action: Management agrees with the finding. However, management feels that committing the resources necessary to remain current on single audit reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost, but will continue to evaluate on a regular basis. Planned Completion Date: Ongoing Person Responsible: Melinda Alt, CFO
View Audit 15754
Finding 11874 (2023-101)
Significant Deficiency 2023
Yuma Private Industry Council
AZ
Reporting Subrecipient Monitoring Significant Deficiency § 200.327
YPIC has created a schedule to document the due dates of various reporting requirements for its grants
YPIC has created a schedule to document the due dates of various reporting requirements for its grants
View Audit 15750
Finding 11871 (2023-003)
Significant Deficiency 2023
Nueta Hidatsa Sahnish College
ND
Reporting Internal Control / Segregation of Duties
Contact Person – Stefany Metcalf Planned Corrective Action – We will hire someone into the grant accountant position to prepare the quarterly and annual reports, with the comptroller to review. Completion Date – December 31, 2023
Contact Person – Stefany Metcalf Planned Corrective Action – We will hire someone into the grant accountant position to prepare the quarterly and annual reports, with the comptroller to review. Completion Date – December 31, 2023
View Audit 15747
Dunellen School District
NJ
Cash Management
The district will develop controls to request grant award payments on a reimbursement basis.
The district will develop controls to request grant award payments on a reimbursement basis.
View Audit 15739
Collegiate Academies
LA
Questioned Costs Allowable Costs / Cost Principles § 200.405
Status: In progress. Planned Corrective Action: This instance has been corrected as the employee's salary has been removed from the ESSER program and replaced with another eligible employee for FY23. Moving forward, employees charged to the High Cost Services program will be included in the overall ...
Status: In progress. Planned Corrective Action: This instance has been corrected as the employee's salary has been removed from the ESSER program and replaced with another eligible employee for FY23. Moving forward, employees charged to the High Cost Services program will be included in the overall grant tracker to ensure no more than 100% of their salary has been allocated across all grants. An additional quality review will be conducted prior to the final draw-down of federal grants (by July 15th, annually) to ensure that no employee has had more than 100% of their salary allocated to federal programs. Person(s) Responsible: Justin Pickel, Chief Operating Officer Estimated Completion Date: July 15, 2024
View Audit 15737 Questioned Costs: $1
Finding 11861 (2023-001)
Significant Deficiency 2023
Town of Manchester, Connecticut
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Education 2023-001 Title | Grants to Local Educational Agencies — Assistance Listing No. 84.010 Description of Finding: It was noted that 2 students had wrong exit codes reported for the annual report card. Recommendation: Town of Manchester, Connecticut puts control procedures ...
U.S. Department of Education 2023-001 Title | Grants to Local Educational Agencies — Assistance Listing No. 84.010 Description of Finding: It was noted that 2 students had wrong exit codes reported for the annual report card. Recommendation: Town of Manchester, Connecticut puts control procedures in place to ensure adequate review process over exit codes reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Process implemented to periodically audit student management system Infinite Campus exit codes compared to PSIS exit codes to ensure accuracy. Name(s) of the contact person(s) responsible for corrective action: Erin Ortega, Chief of Staff; Heather Elsinger-Gates, District PSIS Coordinator and Student Data Specialist. Planned completion date for corrective action plan: New process is currently in place. If the Department of Education has questions regarding this plan, please call Matthew Geary at (860) 647-3441.
View Audit 15726
Finding 11846 (2023-005)
Material Weakness 2023
El Paso County School District Two - Harrison
CO
Cash Management
Condition: During the testing of internal controls surrounding the Title I program reporting, it was identified that review of Title 1 expenditures, final expenditure reporting and reimbursement requests was not properly taking place. Planned Corrective Action: While the District performs a secondar...
Condition: During the testing of internal controls surrounding the Title I program reporting, it was identified that review of Title 1 expenditures, final expenditure reporting and reimbursement requests was not properly taking place. Planned Corrective Action: While the District performs a secondary review on an AFR before submission, the District is lacking the documentation that such secondary review occurred. The District will be putting into place official documentation that a secondary review has occurred and is appropriately reviewed and signed off on by the Director of Finance. Contact person responsible for corrective action: Shelley Becker, CFO Anticipated Completion Date: January 1, 2024
View Audit 15671
Finding 11843 (2023-002)
Material Weakness 2023
Ashwaubenon School District
WI
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214
Recommendation: We recommend the District include contract language which ensures vendors are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. ...
Recommendation: We recommend the District include contract language which ensures vendors are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Procedures will be updated to include verification that a vendor has not been suspended or debarred. A record of this verification will be retained.
View Audit 15667
Finding 11842 (2023-002)
Material Weakness 2023
Chillicothe Isd
TX
Questioned Costs Material Weakness Reporting
Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts....
Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts. Tony Martinez, the District's Superintendent, is responsible for implementing the plan.
View Audit 15666 Questioned Costs: $1
Finding 11841 (2023-002)
Significant Deficiency 2023
Texas College
TX
Questioned Costs Allowable Costs / Cost Principles Reporting
The auditors noted the following in connection with our texting of compliance: • Concerning the D.R. Glass Library renovation project, the architect certified roughly two- thirds of the $450, 000 spent under the grant. The College paid out approximately $131,000 to the construction company without ...
The auditors noted the following in connection with our texting of compliance: • Concerning the D.R. Glass Library renovation project, the architect certified roughly two- thirds of the $450, 000 spent under the grant. The College paid out approximately $131,000 to the construction company without formal certification of incurred expenses. The construction company used AIA Document G702 for payment requests, which includes a certification section. Only three of the 11 payment requests had appropriate certification by the architect or the College before payment was made. • The interim report that was due on September 30, 2022 was dated October 31, 2022 and filed until November 4, 2022. To ensure compliance and the appropriateness of expenses, all payment requests should be certified either by the architect or the College’s designated, qualified person overseeing the project. All performance and financial reports should be filed timely. The College’s Corrective Plan: The College accepts the auditors’ recommendations. The College is comfortable that no unallowable cost payments were made in connection with this project; however, it understands that it needs to establish stricter guidelines when it comes to certifications of contractual payments. The College will more closely adhere to program reporting schedules.
View Audit 15661 Questioned Costs: $1
Finding 11838 (2023-003)
Significant Deficiency 2023
Texas College
TX
Reporting Significant Deficiency
The auditors noted the following in connection with out testing of compliance: • The quarterly report that was due on April 20, 2023 was not filed until April 21, 2023 indicating that it was filed untimely. The auditors recommend all performance and financial reports should be filed timely. The Col...
The auditors noted the following in connection with out testing of compliance: • The quarterly report that was due on April 20, 2023 was not filed until April 21, 2023 indicating that it was filed untimely. The auditors recommend all performance and financial reports should be filed timely. The College’s Corrective Plan: The College accepts the auditors’ recommendation. The College will more closely adhere to reporting schedules.
View Audit 15661
Finding 11834 (2023-001)
Significant Deficiency 2023
Texas College
TX
Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency
The auditors observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. • The College had differences in the following programs, which were not reconciled to the general ledger: Federal Pell Grant an...
The auditors observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. • The College had differences in the following programs, which were not reconciled to the general ledger: Federal Pell Grant and Federal Direct Student Loans. The college should implement corrective actions to ensure that the above findings are resolved and will not reoccur in future periods. The College’s Corrective Plan: The College accepts the auditor’s recommendations and will establish procedures going forth to ensure that Financial Aid and Business Office staff identify and correct any differences between the programs and the general ledger.
View Audit 15661
Finding 11831 (2023-001)
Significant Deficiency 2023
George C. Wallace Community College - Dothan
AL
§ 200.303
Single Audit Findings Item 2023‐001 – Allowable Costs/Activities Contact person: Marc Nicholas, Dean of Business Affairs Management’s Response – The College will strictly adhere to its policy of obtaining current executed contracts or agreements for all employees under the program, prior to payme...
Single Audit Findings Item 2023‐001 – Allowable Costs/Activities Contact person: Marc Nicholas, Dean of Business Affairs Management’s Response – The College will strictly adhere to its policy of obtaining current executed contracts or agreements for all employees under the program, prior to payment of the employee. The Dean of Business Affairs will be responsible for this corrective action and anticipates completion of corrective action will be taken before 1/31/24.
View Audit 15659
Finding 11827 (2023-001)
Significant Deficiency 2023
City of Brewer
ME
Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Management response/corrective action plan: With one of our temporary and newer grants related to multilingual and homeless students, we had missed doing a semi-annual certification for an employee's time working as a tutor under this temporary funding period. We have developed a more detailed chec...
Management response/corrective action plan: With one of our temporary and newer grants related to multilingual and homeless students, we had missed doing a semi-annual certification for an employee's time working as a tutor under this temporary funding period. We have developed a more detailed checklist of all staff who are being paid throughout the year to ensure all federally funded employees have either a semi-annual certification or a Personnel Activity Report on file. We are also seeing considerably less federal funding sources which will reduce the number of employees needing to have time and effort certification.
View Audit 15657
Finding 11813 (2023-001)
Significant Deficiency 2023
Dugger Union Community Schools CORP
IN
Reporting § 200.510
Identification of federal program: U.S. DEPARTMENT OF AGRICULTURE passed through the Indiana Department of Education Child Nutrition Cluster 10.553 & 10.555, U.S. DEPARTMENT OF EDUCATION passed through the Indiana Department of Education Title I, Part A 84.010A, Student Support and Academic Enrichme...
Identification of federal program: U.S. DEPARTMENT OF AGRICULTURE passed through the Indiana Department of Education Child Nutrition Cluster 10.553 & 10.555, U.S. DEPARTMENT OF EDUCATION passed through the Indiana Department of Education Title I, Part A 84.010A, Student Support and Academic Enrichment Program (Title IV) 84.424, Charter Schools Program 84.282D, Education Stabilization Fund 84.425D& 84.425U. Criteria: According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was overstated by $42,585.Cause: The School included depreciation expense within amounts reported on the SEFA which is not an allowable cost under Uniform Guidance. Effect: An audit adjustment was made to reduce the reported amount on the SEFA for the Child Nutrition Cluster (10.553, 10.555) by $5,988, the Title I, Part A grant (84.010A) by $378, the Student Support and Academic Enrichment Program - Title IV (84.424) by $581, Charter Schools Grant (84.282D) by $95, COVID-19 Elementary and Secondary School Emergency Relief (ESSER II) Fund (84.425D) by $29,896, and the COVID -19 ARP Elementary and Secondary School Emergency Relief (ARP ESSER) Fund (84.425U) by $5,647. Recommendation: We recommend that the School's accountant review and become familiar with Uniform Guidance and CFR 200 requirements to assist with including the accurate expenditure information in the Schedule. In addition, we recommend that the accountant reconcile federal award expenditures to the claims that were filed for the year. Action Taken: Dugger Union Community Schools plans to follow the recommendation given and work with our accountant to do our best to avoid further discrepancies.
View Audit 15653
Finding 11811 (2023-002)
Material Weakness 2023
Big Springs Medical Association D/b/a Missouri Highlands Health Care
MO
Allowable Costs / Cost Principles Reporting
As permitted by U.S. Department of Health and Human Services, management revised the option iii lost revenues calculation for Period 4 to better allocate significant one-time adjustments to patient service revenue among the quarterly reporting periods. The narrative describing management's methodolo...
As permitted by U.S. Department of Health and Human Services, management revised the option iii lost revenues calculation for Period 4 to better allocate significant one-time adjustments to patient service revenue among the quarterly reporting periods. The narrative describing management's methodology was not adequately updated to reflect the exclusion of incentive revenue for all periods within the calculation. Responsible Person: Julie O’Neal, Chief Financial Officer Completion Date: December 2023 Management’s Views: Management agrees with this finding, as our narrative did not specifically list out and specify the backing out of incentive revenue completely from our Option iii calculation. However, when the narrative discusses “backing these items out”, our intent was for incentive revenue to be included in that grouping, but that was never implied in the narrative implicitly. Our incentive revenues can be greatly delayed in receiving and knowing about, therefore it would have inflated lost revenues to leave 2019 incentive revenue if we had none for the following years we were comparing to. Therefore we feel it was justified to take the incentive revenue out of the calculation completely to keep it the same for all years being compared. For that reason, because the narrative did not match our actual calculation is the reason for this finding.
View Audit 15646
Finding 11810 (2023-003)
Significant Deficiency 2023
Craven County
NC
Eligibility
Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2023-001, 2023-002, and 2023-003 also apply to the State award findings. Refresher training will be held to retrain that files sh...
Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2023-001, 2023-002, and 2023-003 also apply to the State award findings. Refresher training will be held to retrain that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Staff will be retrained that all files include online verifications, documented resources and income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023
View Audit 15644
Finding 11809 (2023-002)
Significant Deficiency 2023
Craven County
NC
Eligibility
Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the impo...
Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Staff will be retrained that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023 April Rollins, Medicaid Program Manager Refresher training will be held to retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping including that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023
View Audit 15644
Finding 11808 (2023-001)
Significant Deficiency 2023
Craven County
NC
Eligibility Internal Control / Segregation of Duties
Finding 2023-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in plac...
Finding 2023-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Staff will be retrained that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023
View Audit 15644
Finding 11803 (2023-001)
Significant Deficiency 2023
Gahanna-Jefferson Public School District
OH
Cash Management Reporting School Nutrition Programs
Accurate count of student meals
Accurate count of student meals
View Audit 15642
Nhhi - Champlin, Inc.
MN
Condition: One of the tenant files tested did not contain a copy of the tenant's social security card. Recommendation: The Project should obtain a copy of the tenant's social security card and place it in the tenant file. Action Taken: The Project agrees with the finding. In October 2023, a copy of...
Condition: One of the tenant files tested did not contain a copy of the tenant's social security card. Recommendation: The Project should obtain a copy of the tenant's social security card and place it in the tenant file. Action Taken: The Project agrees with the finding. In October 2023, a copy of the tenant's social security card was obtained and placed in the tenant's file. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
View Audit 15637
Nhhi - Champlin, Inc.
MN
Questioned Costs HUD Housing Programs
NHHI - Champlin, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findi...
NHHI - Champlin, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A 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 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: Three of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for these tenants. Action Taken: The Project agrees with the finding. Tenant rent was recomputed in October 2023 and management will adjust a future monthly HUD billing.
View Audit 15637 Questioned Costs: $1
Nhhi-St. Paul Barrier Free Housing Corporation
MN
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - St. Paul Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suit...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - St. Paul Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A 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 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 223 (f), ASSISTANCE LISTING NUMBER 14.155 One of the four tenant files tested did not contain a signed EIV form. Recommendation: Project personnel should be reminded that obtaining a signed EIV form is an important step in tenant management. Action Taken: The Project agrees with the finding. Management obtained a signed EIV form in November 2023. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher 651-639-9799.
View Audit 15636
Nhhi - Hopkins Barrier Free Housing CORP
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023:Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023:Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A 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 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's social security card. Recommendation: The Project should obtain a copy of the tenant's social security card and place it in the tenant file. Action Taken: The Project agrees with the finding. In October 2023, a copy of the tenant's social security card was obtained and placed in the tenant's file. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
View Audit 15633
Nhhi-Robbinsdale Barrier Free Housing Corporation
MN
Questioned Costs
FINDING 2023-002: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project made two replacement reserve withdrawals for the same invoice. Recommendation: The Project should repay the amount improperly withdrawn from the replacement reserve account. Action Taken: The Project agrees wit...
FINDING 2023-002: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project made two replacement reserve withdrawals for the same invoice. Recommendation: The Project should repay the amount improperly withdrawn from the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $940 into the replacement reserve account in November 2023. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
View Audit 15632 Questioned Costs: $1
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