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Corrective Action Plans

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Finding 7782 (2023-001)
Significant Deficiency 2023
Vernon College
TX
Student Financial Aid Reporting
Management has reviewed the draft Schedule of Findings and Questioned Costs for FY 2023. We agree with the finding and are actively working to improve processes to ensure student files are uploaded timely and accurately. The Vice Presidents of Administrative and Student Services have discussed the i...
Management has reviewed the draft Schedule of Findings and Questioned Costs for FY 2023. We agree with the finding and are actively working to improve processes to ensure student files are uploaded timely and accurately. The Vice Presidents of Administrative and Student Services have discussed the issue with the Director of Enrollment Management and the Assistant Registrar. We have reached out to the Clearinghouse for resolution help and have already received data from them. Vernon College will follow the recommended procedures of the Clearinghouse moving forward to ensure the accuracy of data reported to the NSLDS.
View Audit 10120
Finding 7781 (2023-002)
Significant Deficiency 2023
Harry S. Truman Community Development Corporation
MO
Subrecipient Monitoring Significant Deficiency
2023-02 Recommendation: The Organization should review its transactions invoiced but not paid prior to year-end in order to properly record accrued liabilities. Corrective Action Planned: We acknowledge that there is currently not a sufficient process in place to ensure that accounts payable...
2023-02 Recommendation: The Organization should review its transactions invoiced but not paid prior to year-end in order to properly record accrued liabilities. Corrective Action Planned: We acknowledge that there is currently not a sufficient process in place to ensure that accounts payable and accrued expenses are properly recorded. A policy will be implemented to review the accounting records to ensure that accounts payable and accrued expenses are properly recorded now that the Organizations has staff and an outsourced accounting firm with the knowledge and skills to fulfill this need. Implementation Date: The entity will adopt a policy to review expenses invoiced but not yet paid to determine what amounts need to be accrued to ensure proper treatment of activity. This will be implemented by the entity by December 31, 2024.
View Audit 10117
Finding 7780 (2023-001)
Material Weakness 2023
Harry S. Truman Community Development Corporation
MO
Subrecipient Monitoring Material Weakness
2023-01 Recommendation: The Organization review its transactions for repairs and maintenance and obtain the fixed assets depreciation schedule in order to properly record capital improvement and depreciation transactions. Corrective Action Planned: We acknowledge that there is currently no...
2023-01 Recommendation: The Organization review its transactions for repairs and maintenance and obtain the fixed assets depreciation schedule in order to properly record capital improvement and depreciation transactions. Corrective Action Planned: We acknowledge that there is currently not a sufficient process in place to ensure that capital expenditures and depreciation are properly recorded. A policy will be implemented to review the accounting records to ensure that capital expenditures and depreciation are properly recorded now that the Organizations has staff and an outsourced accounting firm with the knowledge and skills to fulfill this need. Implementation Date: This action plan is for the entity to adopt a policy to review repairs and maintenance activity on a regular basis to determine what amounts need to be capitalized as a fixed asset to ensure proper treatment of activity.. This will be implemented by the entity by December 31 2024.
View Audit 10117
Thornton Fractional Township High School District No. 215
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing one quarterly report by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2...
Condition: The School District did not comply with the requirements of filing one quarterly report by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: John Robinzine, Interim Superintendent. Management Response: The District will work with staff and review the reporting deadlines so reports moving forward are filed in a timely manner by the due dates.
View Audit 10114
Finding 7716 (2023-002)
Material Weakness 2023
Christian County Fiscal Court
KY
Procurement, Suspension & Debarment § 200.214 § 200.318
County Judge/Executive’s Response: Staff will use purchase orders for all funds including disbursements from the American Rescue Plan Fund. However, it should be noted that the information included on a purchase order including date, approval, general ledger account number, and amount were listed on...
County Judge/Executive’s Response: Staff will use purchase orders for all funds including disbursements from the American Rescue Plan Fund. However, it should be noted that the information included on a purchase order including date, approval, general ledger account number, and amount were listed on each invoice included in this finding. The only item not included was the title “purchase order.” In addition, a separate ledger is maintained for this fund to monitor expenditures and appropriations. The current controls in place over federal funds provide the same assurance that expenditures will not exceed budget appropriations. This alternative procedure serves as an effective compensating control.
View Audit 10079
Finding 7708 (2023-001)
Material Weakness 2023
The Havens, Inc.
NC
HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Plan: Due to cost restraints, the Organization will not hire any additional staff. The Organization will continue to rely on compensating controls in place. Auditee Contact: Mickie Helms (Citywide Realty Services, Inc.), Management Agent
Corrective Action Plan: Due to cost restraints, the Organization will not hire any additional staff. The Organization will continue to rely on compensating controls in place. Auditee Contact: Mickie Helms (Citywide Realty Services, Inc.), Management Agent
View Audit 10073
Finding 7706 (2023-003)
Significant Deficiency 2023
Moore County, North Carolina
NC
Reporting Student Financial Aid Cash Management
Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: In response regarding the above mentioned finding for Moore County Social Services, please see the corrective action plan below: Training: • Accounting will develop and implement annual training for ...
Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: In response regarding the above mentioned finding for Moore County Social Services, please see the corrective action plan below: Training: • Accounting will develop and implement annual training for applicable DSS staff in conjunction with State required day sheet training. • This training will also be given to all new applicable staff in the orientation process. • DSS Accounting will maintain a record of all staff completing the training. Internal Reviews/Auditing by Unit Supervisors: • Each biweekly payroll is currently approved by supervisors prior to processing. • After each payroll the day sheets for that biweekly period will be reviewed by the supervisor to ensure proper coding and matching time to the payroll reports for each employee in their unit. • When this process is complete, they will send a report to DSS Accounting with their findings. Internal Reviews/Auditing by DSS Administration • DSS Accounting will monitor each reporting period to ensure each supervisor has submitted their bi-weekly report. • DSS Accounting will maintain files with these reports for additional follow-up as needed. • DSS Accounting and Payroll staff will work with necessary staff that have discrepancies to ensure corrections are completed. • In addition, at the end of each month (prior to submission of the 1571 State reimbursement report) DSS Accounting will spot check 3 random Services records for accuracy. Findings will be reported, and corrections completed/processed by the 15th of the month of review. Proposed Completion Date: The expected completion date to have corrective action implemented is December 15, 2023.
View Audit 10069
Finding 7705 (2023-002)
Significant Deficiency 2023
Moore County, North Carolina
NC
Eligibility
Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: No financial costs are associated with findings. Narrative templates were edited to include household member relationship verification. Templates are utilized with the application and review process t...
Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: No financial costs are associated with findings. Narrative templates were edited to include household member relationship verification. Templates are utilized with the application and review process to assist/remind workers of needed verifications to correctly establish eligibility. Second Party reviews will continue to monitor compliance with policy. Training will continue monthly on needs identified by Second Party reviews. Workers are held accountable for outcomes/actions for correct eligibility determination of cases. Child Support referrals are no longer applicable in Medicaid policy effective August 18, 2023. Medicaid laws/policies will be monitored for future effects on procedures. Proposed Completion Date: All corrective action items were implemented on September 19, 2023, and continue.
View Audit 10069
Finding 7703 (2023-001)
Significant Deficiency 2023
Cushing Independent School District
TX
District management and the board will continue to monitor the internal accounting control procedures in use to
District management and the board will continue to monitor the internal accounting control procedures in use to
View Audit 10068
Finding 7703 (2023-001)
Significant Deficiency 2023
Cushing Independent School District
TX
assure that compensating controls are being utilized to provide assurance that assets are safeguarded and
assure that compensating controls are being utilized to provide assurance that assets are safeguarded and
View Audit 10068
Finding 7703 (2023-001)
Significant Deficiency 2023
Cushing Independent School District
TX
transactions are proper and recorded in a timely manner.
transactions are proper and recorded in a timely manner.
View Audit 10068
Finding 7701 (2023-003)
Significant Deficiency 2023
Youth & Family Services, Inc.
SD
Equipment & Real Property Management Procurement, Suspension & Debarment
Finding No. 2023-003: Equipment and Real Property Management Responsible Individuals: Kari Williams, Chief Financial Officer Corrective Action Plan: The Organization will ensure equipment acquired with Head Start funding is properly maintained on the depreciation schedule. Anticipated Completio...
Finding No. 2023-003: Equipment and Real Property Management Responsible Individuals: Kari Williams, Chief Financial Officer Corrective Action Plan: The Organization will ensure equipment acquired with Head Start funding is properly maintained on the depreciation schedule. Anticipated Completion Date: Ongoing
View Audit 10042
Finding 7697 (2023-001)
Significant Deficiency 2023
Verona Area School District
WI
Procurement, Suspension & Debarment § 200.320
The District updated the District’s policy and is in the process of providing training to those affected.
The District updated the District’s policy and is in the process of providing training to those affected.
View Audit 10037
Finding 7693 (2023-002)
Significant Deficiency 2023
Fremont County School District #1
WY
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Dat...
Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Date Fiscal year ended June 30, 2024
View Audit 10031
Finding 7690 (2023-001)
Significant Deficiency 2023
Fremont County School District #1
WY
Procurement, Suspension & Debarment
Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action Fremont Count School District #1 will modify its template contract used for these types of transactions to include a certification of compliance related to suspension and debarment from the person or entity, so that ea...
Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action Fremont Count School District #1 will modify its template contract used for these types of transactions to include a certification of compliance related to suspension and debarment from the person or entity, so that each contract entered into in the future will be compliant. Proposed Completion Date Fiscal year ended June 30, 2024
View Audit 10031
Finding 7688 (2023-004)
Significant Deficiency 2023
School District of Random Lake
WI
Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions
There is no disagreement with the finding. District management is continuing to review policies and procedures in response to the finding.
There is no disagreement with the finding. District management is continuing to review policies and procedures in response to the finding.
View Audit 10028
Finding 7687 (2023-003)
Material Weakness 2023
Regional School Unit No. 64
ME
The Unit corrected the payable for this period and will more throughly review trial balance accounts periodically throughout the year to ensure year end balances are cleared and at year end, ensure trial balance accounts have proper support and reflect current year activity
The Unit corrected the payable for this period and will more throughly review trial balance accounts periodically throughout the year to ensure year end balances are cleared and at year end, ensure trial balance accounts have proper support and reflect current year activity
View Audit 10027
Calumet City School District 155
IL
Reporting Subrecipient Monitoring
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/...
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 10020
Calumet City School District 155
IL
Reporting Subrecipient Monitoring
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/...
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 10020
Finding 7629 (2023-003)
Significant Deficiency 2023
Ferndale Area School District
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency: See Finding 2023-002
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency: See Finding 2023-002
View Audit 10014
Ferndale Area School District
PA
Cash Management Reporting School Nutrition Programs
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – David Gates, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consist...
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – David Gates, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. Action Taken: Management agrees with the recommendations. The Food Service Director has reviewed all monthly claims submitted in school year 2023-24 and found no errors requiring revision. Further, management will implement a plan to periodically review claim submissions for accuracy. Proposed Completion Date: January 31, 2024
View Audit 10014
Marian Manor, Inc.
KY
HUD Housing Programs
Recommendation. We recommend that the appropriate transfer be made as soon as funds are available. Management Response. We Will work on making the reserve deposits as funds are available
Recommendation. We recommend that the appropriate transfer be made as soon as funds are available. Management Response. We Will work on making the reserve deposits as funds are available
View Audit 10006
Cook County School District 130
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2...
Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Colleen McKay, Superintendent. Management Response: The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
View Audit 9995
Finding 7616 (2023-001)
Significant Deficiency 2023
Children's Trust Foundation Roanoke Valley, Inc.
VA
Reporting
The control weakness has been addressed by evaluating the Organization's current policies and procedures with dual controls and a review process.
The control weakness has been addressed by evaluating the Organization's current policies and procedures with dual controls and a review process.
View Audit 9993
Finding 7615 (2023-002)
Material Weakness 2023
Chicago Neighborhood Initiatives, INC
IL
Reporting
Management acknowledges that controls were not in place to properly monitor when Federal awards were expended in compliance with CDFI programs to accurately report to CDFI FUND, which will be addressed through comprehensive training with GAC’s CDFI award compliance consultants. The Vice President of...
Management acknowledges that controls were not in place to properly monitor when Federal awards were expended in compliance with CDFI programs to accurately report to CDFI FUND, which will be addressed through comprehensive training with GAC’s CDFI award compliance consultants. The Vice President of Finance, GAC’s Executive Director, and the accounting/loan servicing team will participate in multiple rounds of Federal award compliance training. Further, a compliance specialist with an accounting background will be engaged to meet regularly with the Executive Director and Vice President of Finance to ensure proper monitoring of Federal awards and accurate CDFI FUND reporting. In addition, the GAC team will meet regularly to discuss new loan closings and whether the funds deployed should be sourced to Federal awards or other non-Federal tranches of funds.
View Audit 9985
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