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Corrective Action Plans

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Finding 10062 (2023-001)
Significant Deficiency 2023
Luzerne County Transportation Authority
PA
Reporting Eligibility Significant Deficiency
The Authority did not file the first three quarterly Medical Assistance reports before the due date however funding was not affected. The Authority is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. Adjustments in the process have been made ...
The Authority did not file the first three quarterly Medical Assistance reports before the due date however funding was not affected. The Authority is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. Adjustments in the process have been made and emphasis will be placed on timely reporting. Management believes that the current process in place for reporting is appropriate and is actively monitoring approaching deadlines.
View Audit 13692
Finding 10061 (2023-001)
Significant Deficiency 2023
La Grange Independent School District
TX
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Diana Fitzpatrick, Director of Finance Anticipated Completion Date: April 30, 2024 Planned Correctiv...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Diana Fitzpatrick, Director of Finance Anticipated Completion Date: April 30, 2024 Planned Corrective Action: When notified by the audit firm of the error in procurement procedures, district employees were notified of the correct procedures. This information has been and will continue to be made known to district employees who are delegated authority to procure goods and services during monthly leadership meetings. During this spring’s annual budget workshop with district staff, a brief training session will be held on Federal, State, and Board procurement policies and procedures. Also, a record of vetting vendors has been implemented this current fiscal year via the Sam.gov website.
View Audit 13683
Finding 10059 (2023-001)
Significant Deficiency 2023
Lifespring, Inc.
IN
Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties
Management concurs with audit finding. The Center is developing procedures and policies surrounding review of sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications are done correctly.
Management concurs with audit finding. The Center is developing procedures and policies surrounding review of sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications are done correctly.
View Audit 13682
Finding 10058 (2023-006)
Significant Deficiency 2023
Heartland Care Center Inc.
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Criteria: The funds set aside for debt service reserve are to be used to make USDA loan payments, but must be approved by the USDA before they can be used. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified funds were used durin...
Criteria: The funds set aside for debt service reserve are to be used to make USDA loan payments, but must be approved by the USDA before they can be used. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified funds were used during the year for operational purposes and did not ask or receive permission from the USDA to use the funds. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should request permission before using reserve funds. Client Response: The Organization will request permission in the future.
View Audit 13681
Finding 10057 (2023-005)
Significant Deficiency 2023
Heartland Care Center Inc.
IA
Matching / Level of Effort / Earmarking
Criteria: The Organization is required to submit complete and accurate quarterly financial statements within 20 days of the quarter end, the annual budget must be submitted to the Agency 30 days prior to the beginning of the borrower's fiscal year, and audit report within 150 days of borrower's fisc...
Criteria: The Organization is required to submit complete and accurate quarterly financial statements within 20 days of the quarter end, the annual budget must be submitted to the Agency 30 days prior to the beginning of the borrower's fiscal year, and audit report within 150 days of borrower's fiscal year end. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the quarterly financial statements were not submitted timely for the second quarter of 2023, third quarter of 2023, and fourth quarter of 2023, the annual budget was not submitted timely, and the 6/30/22 audit report was not submitted. Cause: The submission of timely and complete reports was not met due to turnover in the administrator position. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should implement reminders and additional review to ensure the quarterly reports, annual budget, are submitted timely, are complete, and are accurate. Client Resronse: The Organization will be diligent to get the reports submitted on time and accurately. All reports except the budget have been submitted as of report date.
View Audit 13681
Heartland Care Center Inc.
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Criteria: The funds set aside for debt service reserve are to be used to make USDA loan payments, but must be approved by the USDA before they can be used. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified funds were used durin...
Criteria: The funds set aside for debt service reserve are to be used to make USDA loan payments, but must be approved by the USDA before they can be used. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified funds were used during the year for operational purposes and did not ask or receive permission from the USDA to use the funds. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should request permission before using reserve funds. Client Response: The Organization will request permission in the future.
View Audit 13681
Heartland Care Center Inc.
IA
Matching / Level of Effort / Earmarking
Criteria: The Organization is required to submit complete and accurate quarterly financial statements within 20 days of the quarter end, the annual budget must be submitted to the Agency 30 days prior to the beginning of the borrower’s fiscal year, and audit report within 150 days of borrower’s fisc...
Criteria: The Organization is required to submit complete and accurate quarterly financial statements within 20 days of the quarter end, the annual budget must be submitted to the Agency 30 days prior to the beginning of the borrower’s fiscal year, and audit report within 150 days of borrower’s fiscal year end. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the quarterly financial statements were not submitted timely for the second quarter of 2023, third quarter of 2023, and fourth quarter of 2023, the annual budget was not submitted timely, and the 6/30/22 audit report was not submitted. Cause: The submission of timely and complete reports was not met due to turnover in the administrator position. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should implement reminders and additional review to ensure the quarterly reports, annual budget , are submitted timely, are complete, and are accurate. Client Response: The Organization will be diligent to get the reports submitted on time and accurately. All reports except the budget have been submitted as of report date.
View Audit 13681
Chesapeake Voa Living Center, INC
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on July 27, 2023 in the amount of $37,556. Management will ensure that the residual receipts account is properly funded in the future
Management agrees with the finding. The residual receipts account deficiency was funded on July 27, 2023 in the amount of $37,556. Management will ensure that the residual receipts account is properly funded in the future
View Audit 13680
Chesapeake Voa Living Center, INC
VA
HUD Housing Programs Cash Management
Management agrees with the finding. The excess funds were accrued to submit to HUD.
Management agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 13680
Finding 10052 (2023-001)
Material Weakness 2023
Discover Downstate Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring
Management agrees and will implement procedures to verify and ensure all vendors have not been suspended or debarred prior to doing business with the entity.
Management agrees and will implement procedures to verify and ensure all vendors have not been suspended or debarred prior to doing business with the entity.
View Audit 13676
Robeson County Housing Authority
NC
Questioned Costs HUD Housing Programs
The files in question will be adjusted during the tenant’s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. For the first file in question, the total overpayment...
The files in question will be adjusted during the tenant’s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. For the first file in question, the total overpayment of $1,430 has been credited to the tenant’s account. The internal audit team will conduct internal tenant file reviews monthly. The Housing Director will discuss file management during monthly staff meetings. The Authority plans to implement these procedures effective January 1, 2024.
View Audit 13675 Questioned Costs: $1
Finding 10043 (2023-002)
Significant Deficiency 2023
Ginseng Board of Wisconsin, Inc.
WI
Internal Control / Segregation of Duties
The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation.
The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation.
View Audit 13669
Finding 10035 (2023-001)
Significant Deficiency 2023
Ginseng Board of Wisconsin, Inc.
WI
Reporting
The Organization is aware that their staff does not have a process to prepare financial statements and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements and related notes....
The Organization is aware that their staff does not have a process to prepare financial statements and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements and related notes. Management does review the financial statements and compares to the Organization’s financial records for completeness and accuracy and accepts responsibility for those financial statements.
View Audit 13669
Finding 10024 (2023-002)
Material Weakness 2023
Anna-Jonesboro Community High School District #81
IL
Eligibility School Nutrition Programs
Name of Contact Person: Rob Wright, Superintendent. Recommendation: We recommend the District follow the USDA guidelines for verification testing and income eligibility guidelines when making eligibility determinations of free and reduced breakfasts and lunches. Corrective Action: We will ensur...
Name of Contact Person: Rob Wright, Superintendent. Recommendation: We recommend the District follow the USDA guidelines for verification testing and income eligibility guidelines when making eligibility determinations of free and reduced breakfasts and lunches. Corrective Action: We will ensure the Food Service Director is completing the processes accurately and timely going forward. Proposed Completion Date: Immediately.
View Audit 13665
Finding 10023 (2023-001)
Material Weakness 2023
Anna-Jonesboro Community High School District #81
IL
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Name of Contact Person: Rob Wright, 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 A...
Name of Contact Person: Rob Wright, 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: We were not aware of this requirement, but we will ensure that we comply going forward. Proposed Completion Date: Immediately.
View Audit 13665
Cicero Public School District No. 99
IL
Reporting
Condition: For two quarters, amounts submitted as district-wide expenditures did not match the district’s underlying accounting records. One quarter was under reported and another quarter was over reported. Plan: Management will reinforce procedures related to reconciling amounts between underlying ...
Condition: For two quarters, amounts submitted as district-wide expenditures did not match the district’s underlying accounting records. One quarter was under reported and another quarter was over reported. Plan: Management will reinforce procedures related to reconciling amounts between underlying data, worksheets, and the claim reporting system. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Rita Tarullo
View Audit 13652
Cicero Public School District No. 99
IL
Condition: Amounts submitted on the state data collection form showed some expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data c...
Condition: Amounts submitted on the state data collection form showed some expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Rita Tarullo
View Audit 13652
Finding 9996 (2023-002)
Significant Deficiency 2023
Cumberland County Board of Education
NC
Subrecipient Monitoring Cash Management Reporting
Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis go...
Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately
View Audit 13648
Finding 9990 (2023-001)
Material Weakness 2023
College of Southern Idaho
ID
Special Tests & Provisions Student Financial Aid Material Weakness
Finding: 2023-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN #: 84.007, 84.033, 84.063, and 84.268 Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a stu...
Finding: 2023-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN #: 84.007, 84.033, 84.063, and 84.268 Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student's enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student's enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. During the testing of compliance for Enrollment Reporting, there were six instances out of 29 where CSI did not report a student's change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student's change in enrollment status. Responsible Individuals: Bethany Parmer, Registrar and Larisa Alexander Information Technology Corrective Action Plan: The Office of the Registrar and Information Technology team is currently working with the Student Information System support to determine the cause of an issue with the National Student Clearinghouse reporting related to the graduated status. The Office of the Registrar will be ensuring these graduated statuses are entered manually to NSC/NSLDS within the 60 days of completion until the reporting issue is resolved. Anticipated Completion Date: January 12, 2024
View Audit 13633
Finding 9987 (2023-002)
Significant Deficiency 2023
Rannie Webster Foundation
NH
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Silverstone Living (SL) recognized several operational opportunities for the sustainability of the Foundation, which is the reason why the affiliation occurred. These opportunities were three-fold: increasing census to fill beds which have been unoccupied for some time, maximizing the reimbursemen...
Silverstone Living (SL) recognized several operational opportunities for the sustainability of the Foundation, which is the reason why the affiliation occurred. These opportunities were three-fold: increasing census to fill beds which have been unoccupied for some time, maximizing the reimbursement for services already being provided, and the control and reduction of expenses. In the short amount of time since the affiliation with SL, the average daily census has increased over the prior 3-year period by nearly 7% for Assisted Living services, and nearly 9% for skilled and nursing services. This equates to over $1,000,000 in additional annual revenues because of the census increase alone. SL believes that there is potential to further increase census as we continue to stabilize and onboard additional clinical staffing. SL recently brought on an individual skilled in coding maximization to ensure the Foundation receives the appropriate reimbursement for the services being provided which was previously lacking. On the expense side, SL renegotiated rates with staffing agencies for clinical positions as well as the contracted rehabilitation services to reduce the amounts being charged which has resulted in nearly $40,000 per month in savings from the earlier part of the calendar year. SL also brought the Foundation under its umbrella in the areas of employee benefits and facility insurance, negating any premium increases and a reduction of over $50,000 in Workers Compensation insurance premiums in the coming year. Through attrition, SL also worked to restructure and eliminate several non-clinical positions for operational efficiency and will continue to review staffing needs as turnover occurs. SL is continuing to transition administrative functions such as payroll and accounting onto its systems, further reducing outside contracted services and systems over the coming months. Through this multi-pronged approach, we are seeing dramatic improvements in the financial outlook of the Foundation. During the 3-month fiscal period beginning 2024 compared to the same period in 2023, there has been a $670,000 improvement in income from operations, which we believe will trend throughout the remainder of the new fiscal year, and into the future.
View Audit 13626
Finding 9986 (2023-001)
Significant Deficiency 2023
Rannie Webster Foundation
NH
Internal Control / Segregation of Duties Cash Management HUD Housing Programs
Action taken in response to finding: A clerical support position was recently hired at the end of November, 2023 who will be responsible for handling all receipts and processing of deposits via remote deposit, which was also recently implemented so deposits can be done daily. This will segregate th...
Action taken in response to finding: A clerical support position was recently hired at the end of November, 2023 who will be responsible for handling all receipts and processing of deposits via remote deposit, which was also recently implemented so deposits can be done daily. This will segregate the cash handling from the recording of receipts once he is fully trained on the system. Bank reconciliation reviews will be completed monthly.
View Audit 13626
Mmm Roseland INC
TX
HUD Housing Programs Cash Management Reporting
Audit Finding 2023-001: Surplus cash should be funded to the residual receipts account within 60 days of year end. Management made a deposit on December 5, 2023 for $194,026 which was 5 days late and short due to the audit of the financial statements not being completed at the time. Response: In t...
Audit Finding 2023-001: Surplus cash should be funded to the residual receipts account within 60 days of year end. Management made a deposit on December 5, 2023 for $194,026 which was 5 days late and short due to the audit of the financial statements not being completed at the time. Response: In the future, management will calculate surplus cash prior to the audit. Additionally, management will make the additional required deposit as soon as possible.
View Audit 13623
Finding 9981 (2023-001)
Significant Deficiency 2023
Harford Community College
MD
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
U.S. Department of Education 2023-001: Special Tests and Provisions - National Student Loan Data System (NSLDS) Reporting Condition: Student’s change in enrollment status was not properly reported to National Student Loan Data System (NSLDS). Recommendation: We recommend the College review its repor...
U.S. Department of Education 2023-001: Special Tests and Provisions - National Student Loan Data System (NSLDS) Reporting Condition: Student’s change in enrollment status was not properly reported to National Student Loan Data System (NSLDS). Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses and enrollment information are correctly and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College worked with the National Student Clearinghouse (NSC) to correct and update the students’ statuses to graduation. Per the recommendation of the NSC Audit Resource Division, the College will now add an additional graduate only file to the enrollment verify file and submit the degree verify file after the enrollment graduate file had been submitted. After these reports are run any students who are still being put on the graduate not applied list will be manually updated by the Registrar Office. Name of the contact person responsible for corrective action: Courtney Mitchell, Registrar Planned completion date for corrective action plan: November 30, 2023
View Audit 13614
Finding 9979 (2023-007)
Significant Deficiency 2023
Rockford Area Public Schools
MN
Allowable Costs / Cost Principles Eligibility
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate and revise current practices to ensure proper documentation is retained supporting all salary and wage expenditures applied to the p...
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate and revise current practices to ensure proper documentation is retained supporting all salary and wage expenditures applied to the program, including time distribution records. 3. Official Responsible Dr. Jeff Ridlehoover, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
View Audit 13606
Finding 9977 (2023-006)
Significant Deficiency 2023
Rockford Area Public Schools
MN
Subrecipient Monitoring Cash Management Eligibility
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible ...
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Dr. Jeff Ridlehoover, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
View Audit 13606
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