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Corrective Action Plans

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Finding 10465 (2023-001)
Significant Deficiency 2023
Franklin Parish School Board
LA
Subrecipient Monitoring
Troy Bell, Federal Programs Director, acknowledges that we were not compliant with the Davis-Bacon requirement concerning prevailing wages. This project was completed early in the process of receiving ESSER funding and we were unaware of the Davis-Bacon wage requirements. Moving forward, the Federal...
Troy Bell, Federal Programs Director, acknowledges that we were not compliant with the Davis-Bacon requirement concerning prevailing wages. This project was completed early in the process of receiving ESSER funding and we were unaware of the Davis-Bacon wage requirements. Moving forward, the Federal Programs department and the Business department will work together to ensure that all Davis-Bacon requirements are met.
View Audit 14128
Finding 10464 (2023-001)
Significant Deficiency 2023
Young Women's Christian Association of Western Massachusetts, INC
MA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Recommendation: YWCA of Western Massachusetts Inc.’s internal control procedures should be revised to ensure an adequate review process is in place to ensure expenditures incurred are allowable under the terms of the grant. ...
Recommendation: YWCA of Western Massachusetts Inc.’s internal control procedures should be revised to ensure an adequate review process is in place to ensure expenditures incurred are allowable under the terms of the grant. Views of Responsible Officials: Despite DPH's mandate to remove all personally identifiable information from these funding requests, the YWCA reconstructed every ERAP request using identifying vendor numbers. The YWCA ultimately identified how and where the three former employees illegally used ERAP funds to pay their bills as well as some of their family members or friends. They stole ERAP funds to illegally pay such bills as electricity, water and sewer bills, rent, car insurance payments, and credit card payments. As soon as the YWCA discovered these thefts, the YWCA immediately notified the appropriate authorities (such as the YWCA's Board of Directors, the police, and DPH) and kept them updated. Additionally, the employment ended for the three YWCA employees responsible for this fraud and theft. As of this audit issue date, all three former employees have been indicted for multiple felonies such as credit card fraud over $1300, larceny over $1200, and false entry in corporate books. Their criminal cases are pending in Hampden County Superior Court. The YWCA maintains an expectation that justice will be served. Finally, to prevent future theft and misuse of any grant funding, the YWCA has implemented some new policies and procedures. One, the YWCA will not hire close relatives. Two, a thorough review of all financial policies and procedures is in process to ensure that the appropriate checks and balances are in place. Three, any supervisor, who has access to YWCA funds, will be required to participate in a background check to ensure that do not have any personal or financial problems.
View Audit 14119 Questioned Costs: $1
Finding 10446 (2023-001)
Significant Deficiency 2023
McSherrystown Interfaith Housing Corporation
PA
HUD Housing Programs Significant Deficiency
McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN December 28, 2023 McSherrystown Interfaith Housing Corporation respectfully submits the follow...
McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN December 28, 2023 McSherrystown Interfaith Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023. Cognizant or Oversight Agency for Audit: Mortgage Insurance Rental Housing, ALN #14.134 Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: October 1, 2022 - 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. Findings - Financial Statement Audit: None Findings and Questioned Costs - Major Federal Award Programs Audit: #2023-001 - Significant Deficiency-Reconciliation of Escrow Accounts Mortgage Insurance Rental Housing, ALN #14.134 Recommendation We recommend that McSherrystown Interfaith Housing Corporation make an entry to record escrow activity during the year and implement similar monthly adjustments going forward. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will implement additional procedures to capture escrow activity during the year. Additional training has been provided to the Accounting staff. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call McSherrystown Interfaith Housing Corporation Executive Director, Stephanie McIIwee at (717) 334-1518.
View Audit 14113
Finding 10445 (2023-006)
Significant Deficiency 2023
Solano Community College District
CA
Allowable Costs / Cost Principles § 200.303
2023-006: Unallowable Costs Recommendation: Implement procedures to ensure all grant expenditures are reviewed by fiscal management for additional review. Action taken in response to finding: Incorrectly charged amounts will be journalled to the correct account in 2023-24. All future grant related p...
2023-006: Unallowable Costs Recommendation: Implement procedures to ensure all grant expenditures are reviewed by fiscal management for additional review. Action taken in response to finding: Incorrectly charged amounts will be journalled to the correct account in 2023-24. All future grant related payroll expenses will be reviewed by the finance/fiscal team and management. Name of the contact person responsible for corrective action: Susan Wheat, Vice President of Finance and Administration Planned completion date for corrective action plan: January 2024
View Audit 14106
Finding 10441 (2023-005)
Material Weakness 2023
Solano Community College District
CA
Material Weakness Internal Control / Segregation of Duties § 200.303
2023-005: Gramm-Leach-Bliley Act Compliance Recommendation: We recommend the District review and finalize its information security policy and ensure it contains all seven elements required for compliance with Gramm-Leach-Bliley. Action taken in response to finding: Fill the newly created Interim Dir...
2023-005: Gramm-Leach-Bliley Act Compliance Recommendation: We recommend the District review and finalize its information security policy and ensure it contains all seven elements required for compliance with Gramm-Leach-Bliley. Action taken in response to finding: Fill the newly created Interim Director of Information Security and Special Projects position with an Interim placement effective February 1, 2024, to provide leadership in developing, implementing, and maintaining the District’s Information Security Policy including the seven elements required by the Gramm-Leach-Bliley Act. Names of the contact person responsible for corrective action: James “Kimo” Calilan, Director – Information Systems Planned completion date for corrective action plan: April 30, 2024
View Audit 14106
Finding 10437 (2023-004)
Material Weakness 2023
Solano Community College District
CA
Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking § 200.303
2023-004: 240 Days Outstanding Check Recommendation: We recommend the District re-evaluate their procedures for processing and documenting outstanding Title IV funds to the Department of Education. Action taken in response to finding: This issue is the result of a conflict between the procedures use...
2023-004: 240 Days Outstanding Check Recommendation: We recommend the District re-evaluate their procedures for processing and documenting outstanding Title IV funds to the Department of Education. Action taken in response to finding: This issue is the result of a conflict between the procedures used by the awarding team (Financial Aid) and the disbursement team (Fiscal Services). The Financial Aid team was operating with a set of pre-pandemic instructions that had them contact students to fix their address information (the typical reason that disbursements timeout) and send a list of students with verified addresses to Fiscal Services for reissuing. Nothing in their procedures mentioned the need to rescind aid—only the need to verify addresses to allow funds to reach students. The Fiscal Services team’s procedures, on the other hand, assumed the Financial Aid team was rescinding aid as necessary and thus would reissue repeatedly as long as the funds remained awarded in the school’s information system, even in cases where the initial disbursement had been made more than 240 days prior. The combination of these two procedures led to the findings in this year’s audit and last year’s audit, as well. The Financial Aid team’s procedures were updated and presented to the team on October 4, 2023. These new procedures included:  Directions on how to rescind funds  A policy statement requiring recission when the time since first disbursement has exceeded 90 days (an institutional policy that is stricter than the 240 days allowable under federal regulations)  A clear set of instructions on how to make the determination to rescind funds. Name of the contact person responsible for corrective action: Patrick Scott, Dean – Financial Aid Planned completion date for corrective action plan: October 2023 for procedure correction. February 2024 for completed review of affected students in audit list.
View Audit 14106
Finding 10433 (2023-003)
Significant Deficiency 2023
Solano Community College District
CA
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
2023-003: NSLDS Enrollment Reporting Recommendation: We recommend that the District review its enrollment reporting procedures to ensure information is accurately reported to NSLDS as required by regulations. Action taken in response to finding: The District will review its enrollment reporting proc...
2023-003: NSLDS Enrollment Reporting Recommendation: We recommend that the District review its enrollment reporting procedures to ensure information is accurately reported to NSLDS as required by regulations. Action taken in response to finding: The District will review its enrollment reporting procedures to ensure information is accurately reported to NSLDS as required by regulations. Name of the contact person responsible for corrective action: Patrick Scott, Dean – Financial Aid Planned completion date for corrective action plan: Spring 2024
View Audit 14106
Finding 10429 (2023-002)
Significant Deficiency 2023
Solano Community College District
CA
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: This issue was discovered during the audit process and the staff member associated with this error was made aware of...
Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: This issue was discovered during the audit process and the staff member associated with this error was made aware of it in July 2023. Refresher training occurred during August 2023 and we have added members to the R2T4 calculation team in December 2023 in hopes of spreading workload and allowing more time to complete calculations and returns before the relevant deadlines. Names of the contact persons responsible for corrective action: Patrick Scott, Dean – Financial Aid, and Kate Larot, Financial Aid Specialist Planned completion date for corrective action plan: January 2024
View Audit 14106
Finding 10428 (2023-001)
Significant Deficiency 2023
Solano Community College District
CA
Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid § 200.303
2023-001: Student Eligibility and Awarding Recommendation: We recommend the District to evaluate its procedures related to the manual input of information from the student loan request. Action taken in response to finding: This issue was the result of using the Solano completed unit level, rather th...
2023-001: Student Eligibility and Awarding Recommendation: We recommend the District to evaluate its procedures related to the manual input of information from the student loan request. Action taken in response to finding: This issue was the result of using the Solano completed unit level, rather than the cumulative number that includes transfer units, when awarding a student in our small BS Biotechnology program. Student had completed 43.5 credits at Solano by the beginning of the aid year. As a result, the student was awarded a second-year subsidized amount when they were eligible for the third year and beyond amount. This resulted in the student receiving $1,000 less subsidized loans than they were eligible for. In July 2023, we trained the team to watch for this issue and evaluated the procedure log that we use for processing Direct Loans. This log now includes two checks that are relevant to ensuring subsidized loan amounts are correct: 1. Confirm the level of the student. If the student is in our BS Biotechnology program, they may have additional eligibility than the standard first-year and second-year loans that we normally process as a community college. 2. If the loan is a single-term loan, is the full subsidized eligibility exhausted before awarding any unsubsidized loan amounts? The student’s file was corrected on COD on 8/3/2023 to reflect a $5,500 subsidized award. Names of the contact persons responsible for corrective action: Patrick Scott, Dean – Financial Aid, and Kate Larot, Financial Aid Specialist Planned completion date for corrective action plan: August 2023
View Audit 14106 Questioned Costs: $1
Invest Puerto Rico Inc.
PR
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Special Tests & Provisions
We will review and include an amendment to all FY2023 and FY2024 contracts as follows: - Contracts of amounts in excess of $150,000 must contain a provision that requires the non-Federal award to agree to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Ac...
We will review and include an amendment to all FY2023 and FY2024 contracts as follows: - Contracts of amounts in excess of $150,000 must contain a provision that requires the non-Federal award to agree to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 U.S.C. 7401–7671q) and the Federal Water Pollution Control Act as amended (33 U.S.C. 1251–1387). - Contractors that applied to bids in excess of $100,000 must contain a certification pursuant to the Byrd AntiLobbying Amendment (31 U.S.C. 1352). Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award covered by 31 U.S.C. 1352.
View Audit 14096
United Way of Brevard County, INC
FL
§ 200.512
FINDING NUMBER: 2023-001 UNITED WAY OF BREVARD WILL WORK DILIGENTLY WITH THE AUDIT VENDOR TO ENSURE SUBMISSION OF THE AUDIT REPORT TO THE FEDERAL AUDIT CLEARINGHOUSE BY THE DEADLINE ANTICIPATED COMPLETION DATE: 02/01/2024 RESPONSIBLE CONTACT PERSON: EMILY ORNDORFF
FINDING NUMBER: 2023-001 UNITED WAY OF BREVARD WILL WORK DILIGENTLY WITH THE AUDIT VENDOR TO ENSURE SUBMISSION OF THE AUDIT REPORT TO THE FEDERAL AUDIT CLEARINGHOUSE BY THE DEADLINE ANTICIPATED COMPLETION DATE: 02/01/2024 RESPONSIBLE CONTACT PERSON: EMILY ORNDORFF
View Audit 14095
Finding 10420 (2023-002)
Significant Deficiency 2023
Parents As Teachers National Center, Inc.
MO
Reporting Significant Deficiency
Finding Type: Significant Deficiency in Compliance and Internal Control over Compliance Finding No. 2023-002 Recommendation: Management should implement procedures to ensure required reports are submitted on time. It is recommended that management establish and enforce review and approval procedures...
Finding Type: Significant Deficiency in Compliance and Internal Control over Compliance Finding No. 2023-002 Recommendation: Management should implement procedures to ensure required reports are submitted on time. It is recommended that management establish and enforce review and approval procedures for reporting to ensure required reports are submitted timely. Responsible Official: Constance Gully, President & CEO Corrective Action Plan: The prior CFO certified all reports submitted to the federal PMS and EHB. This lost step resulted in notifications not being forwarded to the Director of Accounting, but instead to program staff. The Organization agrees with the finding and has put procedures in place to ensure required reports are submitted on time. Planned completion date for corrective action plan: Immediately.
View Audit 14092
Finding 10419 (2023-002)
Significant Deficiency 2023
Richardson County
NE
Procurement, Suspension & Debarment Eligibility § 200.214 § 200.303
The County has put adopted new procedures within the Accounts Payable County Procedures Manual to actively verify vendors for eligibility utilizing the SAM exclusion database system. Procedure will include a printed copy of the search that will be signed and dated by the employee conducting the sea...
The County has put adopted new procedures within the Accounts Payable County Procedures Manual to actively verify vendors for eligibility utilizing the SAM exclusion database system. Procedure will include a printed copy of the search that will be signed and dated by the employee conducting the search. Document will be attached to the vendor file and the transaction that initiated the search.
View Audit 14084
Finding 10418 (2023-003)
Significant Deficiency 2023
Isd #485 Royalton
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact Person – Kristine Wehrkamp Herman, Superintendent; Corrective Action Plan – The District will follow their cash disbursement procedures.; Completion Date – January 31, 2024
Contact Person – Kristine Wehrkamp Herman, Superintendent; Corrective Action Plan – The District will follow their cash disbursement procedures.; Completion Date – January 31, 2024
View Audit 14080
Finding 10417 (2023-002)
Material Weakness 2023
Isd #485 Royalton
MN
Special Tests & Provisions
Contact Person – Kristine Wehrkamp Herman, Superintendent; Corrective Action Plan – The District will implement policies and procedures to ensure all construction contracts in excess of $2,000 that are paid with federal funds follows the federal wage rate requirements.; Completion Date – January 31,...
Contact Person – Kristine Wehrkamp Herman, Superintendent; Corrective Action Plan – The District will implement policies and procedures to ensure all construction contracts in excess of $2,000 that are paid with federal funds follows the federal wage rate requirements.; Completion Date – January 31, 2024
View Audit 14080
Finding 10402 (2023-001)
Material Weakness 2023
First Baptist Church Capitol Hill Homes, Inc. D/b/a Kelly Miller Smith Towers
TN
Questioned Costs HUD Housing Programs Reporting
Auditee Response: The Board of Directors and management worked with the auditors to submit and certify to the FAC the Single Audit Reporting Packages for the years ended April 30, 2022 and 2021. This was completed on July 31, 2023. The Audit Committee of the Board of Directors will insure that fu...
Auditee Response: The Board of Directors and management worked with the auditors to submit and certify to the FAC the Single Audit Reporting Packages for the years ended April 30, 2022 and 2021. This was completed on July 31, 2023. The Audit Committee of the Board of Directors will insure that future Single Audit Reporting Packages for the year ending April 30, 2023 and beyond with be remitted in accordance with federal regulations. The Board of Directors and management will work with the prior auditors to insure that missing FAC submissions for the years ended April 30, 2020 and prior will be submitted and certified as applicable and in accordance with federal regulation.
View Audit 14064 Questioned Costs: $1
Finding 10400 (2023-001)
Significant Deficiency 2023
College of Dupage Community College District 502
IL
Student Financial Aid Reporting Significant Deficiency
U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak Brook, Illinois Audi...
U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak Brook, Illinois Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Financial Statement Audit: None Findings – Federal Award Programs Audits: Department of Education 2023‐001 – Enrollment Status Reporting Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Planned Corrective Action: The College of DuPage has reviewed and agrees with the enrollment reporting finding. The College has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. However, all those steps have not fully resolved the issue with enrollment reporting. As such, we will be working on a long‐term system improvement with the goal of limiting issues and future audit findings. The Financial Aid Office and the Registrar’s Office will work closely with the Information Technology department to automate a process of capturing unofficial withdrawal information, using the NSLDS template and then uploading that report directly to NSLDS on a weekly basis. The College will continue to send records to the National Student Clearinghouse and use this new report to supplement reporting and resolve the issues with reporting unofficial withdrawals. The goal is to implement this new report by June 30, 2024. Contacts Responsible for Corrective Action: Dr. Diana Del Rosario, Assistant Provost, Student Affairs Jill Pierson, Registrar Scott Brady, CFO & Treasurer Anticipated Completion Date: June 30, 2024 If the U.S. Department of Education has questions regarding this plan, please do not hesitate to call me at (630) 942‐2219.
View Audit 14059
Finding 10393 (2023-004)
Material Weakness 2023
Alpha One
ME
Reporting
Management will seek approval from the funding Agency for the questioned costs and return funds if costs are not approved.
Management will seek approval from the funding Agency for the questioned costs and return funds if costs are not approved.
View Audit 14054
Finding 10392 (2023-003)
Material Weakness 2023
Alpha One
ME
Questioned Costs HUD Housing Programs Material Weakness
Management will seek approval from the funding Agency for the questioned costs and return funds if costs are not approved.
Management will seek approval from the funding Agency for the questioned costs and return funds if costs are not approved.
View Audit 14054 Questioned Costs: $1
Finding 10391 (2023-002)
Material Weakness 2023
Alpha One
ME
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management will seek approval from the funding Agency for the questioned costs and return funds if costs are not approved.
Management will seek approval from the funding Agency for the questioned costs and return funds if costs are not approved.
View Audit 14054 Questioned Costs: $1
Palmerton Area School District
PA
Questioned Costs Cash Management
Moving forward, we will implement procedures to reduce the amount of retirement expenditures recorded to federal grants by the amount we are reimbursed from the State.
Moving forward, we will implement procedures to reduce the amount of retirement expenditures recorded to federal grants by the amount we are reimbursed from the State.
View Audit 14048 Questioned Costs: $1
Finding 10386 (2023-001)
Significant Deficiency 2023
Palmerton Area School District
PA
Reporting Student Financial Aid
Moving forward, we will implement procedures and develop oversight to ensure reports are filed in a timely manner.
Moving forward, we will implement procedures and develop oversight to ensure reports are filed in a timely manner.
View Audit 14048
Finding 10380 (2023-001)
Material Weakness 2023
Massac County Community Unit School District No. 1
IL
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Name of Contact Person: Jason Hayes, Superintendent. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Corrective ...
Name of Contact Person: Jason Hayes, Superintendent. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Corrective Action: The District will ensure they comply going forward.
View Audit 14045
Peaster Independent School District
TX
Cash Management Equipment & Real Property Management
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds to reduce the cash balance to a legally acceptable balance.
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds to reduce the cash balance to a legally acceptable balance.
View Audit 14026
Peaster Independent School District
TX
Cash Management Equipment & Real Property Management
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds.
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds.
View Audit 14025
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