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Corrective Action Plans

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Finding 7535 (2023-003)
Significant Deficiency 2023
Tri County Area Schools
MI
Reporting Internal Control / Segregation of Duties
Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to odd staff with the competence to prepare these reports.
Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to odd staff with the competence to prepare these reports.
View Audit 9835
Finding 7534 (2023-002)
Significant Deficiency 2023
Tri County Area Schools
MI
Internal Control / Segregation of Duties
Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization's operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization's operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
View Audit 9835
Finding 7530 (2023-002)
Significant Deficiency 2023
Second Harvest Heartland
MN
Eligibility Matching / Level of Effort / Earmarking Significant Deficiency § 200.303
Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o Applications are physically filed by volunteers, th...
Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o Applications are physically filed by volunteers, then scanned into SharePoint and filed electronically. o SharePoint does not recognize hand-written applications, so we use a filing spreadsheet to track specific batch numbers for applications, which gives us the ability to trace an individual document. If the document is typed, then it can be recognized through a search in SharePoint.  Our SOP document for scanning applications can be found on the CSFP Sharepoint site. o We have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. • If an application is missing: o Confirm that application information is in ClientTrack and document through a generated printed application. o Send application to distribution site for next distribution, to ensure participant signs new application before they receive another CSFP box. Anticipated Completion Date: We currently have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. The current backlog is around one year with plans to get caught up using additional resources in the next few months.
View Audit 9830
Finding 7529 (2023-001)
Significant Deficiency 2023
Second Harvest Heartland
MN
Allowable Costs / Cost Principles § 200.303
Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Site Coordinator verifies what Site Partner reports as distributed numbers t...
Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Site Coordinator verifies what Site Partner reports as distributed numbers through counting signatures and confirms with distribution log from Site Partner. o Site Coordinator then writes number of signatures counted/verified, with their initials, on log cover printed from Site Distribution spreadsheet. • Then, another Site Coordinator recounts signatures and verifies that the signatures counted/verified match what is on the cover sheet, and initials cover sheet. Additionally, they will then verify that the signatures counted/verified match what is in the Side Distribution spreadsheet. • Paperwork is then filed by month. Monthly paperwork is reconciled by staff/volunteers who check that all components are included, and that all paperwork is accounted for. o Paperwork is then stored in warehouse once missing paperwork/missing components have been accounted for/documented [secondary verification]. Anticipated Completion Date: The updated monthly signature verification process will begin with the November 2022 set of site paperwork. The monthly paperwork reconciliation process was implemented with staff/volunteers in August 2023.
View Audit 9830
Finding 7521 (2023-003)
Significant Deficiency 2023
Hays Medical Center, Inc.
KS
Reporting Significant Deficiency
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Significant Deficiency; Reporting Compliance Requirement Corrective Action Plan: The Medical Center will strengthen procedures surrounding the reporting req...
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Significant Deficiency; Reporting Compliance Requirement Corrective Action Plan: The Medical Center will strengthen procedures surrounding the reporting requirements related to Provider Relief Fund. The Medical Center will have a person independent of the reporting process review the reporting prior to submission. Anticipated Completion Date: The Medical Center intends to implement this immediately which will apply to any future reporting periods.
View Audit 9771
Finding 7520 (2023-002)
Material Weakness 2023
Hays Medical Center, Inc.
KS
Allowable Costs / Cost Principles Material Weakness
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Material Weakness; Activities Allowed or Unallowed, Allowable Costs/Cost Principles Compliance Requirement Corrective Action Plan: The Medical Center has al...
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Material Weakness; Activities Allowed or Unallowed, Allowable Costs/Cost Principles Compliance Requirement Corrective Action Plan: The Medical Center has already strengthened controls related to the review and approval of contract labor invoices to ensure that the appropriate individuals are approving the invoice before payment is made to the vendor. Anticipated Completion Date: Already completed during FY 2023.
View Audit 9771
Finding 7519 (2023-001)
Significant Deficiency 2023
Hays Medical Center, Inc.
KS
Questioned Costs Cash Management Significant Deficiency
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Noncompliance Finding/Significant Deficiency; Activities Allowed or Unallowed Compliance Requirement Corrective Action Plan: The Medical Center will impleme...
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Noncompliance Finding/Significant Deficiency; Activities Allowed or Unallowed Compliance Requirement Corrective Action Plan: The Medical Center will implement procedures to ensure that future reporting of federal expenditures are reduced by an amount that other sources have reimbursed or are obligated to reimburse using actual Medicare cost report percentages to compute the amount that has been previously reimbursed by Medicare. Anticipated Completion Date: The Medical Center intends to implement this immediately which will apply to any future reporting periods.
View Audit 9771 Questioned Costs: $1
Finding 7516 (2023-003)
Material Weakness 2023
Platte Health Center
SD
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303
Single Audit Finding 2023-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Health Center does not have controls in place to ensure compliance with the requirements as th...
Single Audit Finding 2023-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Health Center does not have controls in place to ensure compliance with the requirements as they have not been calculating or monitoring the required debt ratios. The Health Center was relying on annual calculations performed by the Eide Bailly audit team. Responsible Individuals: Vicki Jensen, Chief Financial Officer Corrective Action Plan: Platte Health Center will perform debt service ratio and working capital calculations and implement a review process over the calculations as part of their year-end close process to ensure all covenants of the loan are met. Anticipated Completion Date: June 30, 2024
View Audit 9749
Finding 7515 (2023-001)
Material Weakness 2023
Realife Cooperative of Hibbing South
MN
Reporting Internal Control / Segregation of Duties
The finding from the October 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed...
The finding from the October 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles.
View Audit 9742
Finding 7514 (2023-006)
Significant Deficiency 2023
School District of Cadott Community
WI
Reporting Significant Deficiency Internal Control / Segregation of Duties
The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
View Audit 9733
Finding 7509 (2023-005)
Significant Deficiency 2023
School District of Cadott Community
WI
Internal Control / Segregation of Duties Reporting Significant Deficiency
Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks will be put into place prior to claim submissions with existing staff members. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks will be put into place prior to claim submissions with existing staff members. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
View Audit 9733
Finding 7504 (2023-004)
Material Weakness 2023
School District of Cadott Community
WI
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Material Weakness
The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into place. The Board of Education shall approve the H.S.A. contributions annually and appropriate documentation kept. Responsibl...
The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into place. The Board of Education shall approve the H.S.A. contributions annually and appropriate documentation kept. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
View Audit 9733
Finding 7499 (2023-003)
Significant Deficiency 2023
School District of Cadott Community
WI
School Nutrition Programs Allowable Costs / Cost Principles Eligibility
The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsi...
The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing
View Audit 9733
Rensselaer Polytechnic Institute
NY
Reporting
Grantor: Department of Homeland Security (DHS) Program Name: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Award Year: 7/1/2022 - 6/30/2023 Award Number: PA-02-NY-4480-PW-00788 Assistance Listing Numbers: 97.036 Management concurs that it omitted $620K of FEMA ...
Grantor: Department of Homeland Security (DHS) Program Name: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Award Year: 7/1/2022 - 6/30/2023 Award Number: PA-02-NY-4480-PW-00788 Assistance Listing Numbers: 97.036 Management concurs that it omitted $620K of FEMA reimbursement from the Schedule of Expenditures of Federal Awards (SEFA) in fiscal 2022. The reimbursement was obligated in in fiscal 2022 but paid in fiscal 2023. The 2023 compliance supplement clarified the appropriate reporting of these funds. Management has implemented a review process to determine the appropriate reporting period going forward. Kelli Perry Associate Vice President for Finance and Controller
View Audit 9729
Austin College
CO
Subrecipient Monitoring
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Austin College has employed GreyCastle Securities to fill our vCISO requirement and completed a Risk Assessment on November 16th. We have scheduled a Penetration Test with our vCISO for early Spring. Once the Penetration testing and...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Austin College has employed GreyCastle Securities to fill our vCISO requirement and completed a Risk Assessment on November 16th. We have scheduled a Penetration Test with our vCISO for early Spring. Once the Penetration testing and reporting have been completed, we will be presenting to the Board of Trustees in the last academic year meeting, which will be our practice moving forward. We are currently working with GreyCastle to address other policy and vendor management services with some quotes in hand and being reviewed. Policies such as Incident Response and Information Security Policies have been completed. Additionally, we are working to create Contingency Planning and Processes as well as a disaster recovery site. Most of these items are planned to complete much earlier than June 1st, 2024, but our last Trustee meeting isn’t until May when we’ll present academic year findings. Person Responsible for Corrective Action Plan: Garrett Hubbard – Director of Information Technology Anticipated Date of Completion: June 1st, 2024
View Audit 9676
Easter Seals Housing Solutions, INC
VA
Management agrees with the finding. The residual receipts account deficiency was funded on December 21, 2022 in the amount of $3,438. 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 December 21, 2022 in the amount of $3,438. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 9672
Finding 7479 (2023-004)
Significant Deficiency 2023
Harris-Stowe State University
MO
Cash Management
Finding 2023-004 Personnel Responsible for Corrective Action: Assistant Comptroller – Brian Huggins Anticipated Completion Date: December 2023 Corrective Action Plan: The University has implemented a process to reconcile all expenditures from federal funding sources prior to being drawn down. ...
Finding 2023-004 Personnel Responsible for Corrective Action: Assistant Comptroller – Brian Huggins Anticipated Completion Date: December 2023 Corrective Action Plan: The University has implemented a process to reconcile all expenditures from federal funding sources prior to being drawn down. This exception was addressed subsequent to the drawdown and detective control addressed it after the fact. The revised preventive control is in place and no subsequent issues were noted.
View Audit 9669
Finding 7476 (2023-003)
Material Weakness 2023
Harris-Stowe State University
MO
Subrecipient Monitoring Eligibility Material Weakness
Finding 2023-003 Personnel Responsible for Corrective Action: Executive Director of the TRIO Program – Jasmine Lewis Anticipated Completion Date: June 2024 Corrective Action Plan: The TRIO Division at the University has established a procedure that involves the Directors and Coordinators for ea...
Finding 2023-003 Personnel Responsible for Corrective Action: Executive Director of the TRIO Program – Jasmine Lewis Anticipated Completion Date: June 2024 Corrective Action Plan: The TRIO Division at the University has established a procedure that involves the Directors and Coordinators for each program (Educational Talent Search, Upward Bound, and Student Support Services). In this process, TRIO staff compile eligibility files that contain documents used to assess student participant eligibility and the services they receive within their respective programs. Once students have completed all the required forms outlined in the checklist, Educational Advisors determine the student's eligibility for the program. After confirming eligibility and ensuring that the file is complete, it is then sent to the Executive Director of the TRIO for a second review to verify accuracy. At the end of each grant year, the Executive Director will seek the assistance of a third-party entity to conduct an external review to ensure the program's compliance.
View Audit 9669
Finding 7474 (2023-005)
Material Weakness 2023
Harris-Stowe State University
MO
Equipment & Real Property Management § 200.313
Finding 2023-005 Personnel Responsible for Corrective Action: Senior Accountant – Trish Dinovelli Anticipated Completion Date: June 2024 Corrective Action Plan:The University has implemented guidelines for categorizing equipment and supplies. Additionally, HSSU is presently exploring an Asset M...
Finding 2023-005 Personnel Responsible for Corrective Action: Senior Accountant – Trish Dinovelli Anticipated Completion Date: June 2024 Corrective Action Plan:The University has implemented guidelines for categorizing equipment and supplies. Additionally, HSSU is presently exploring an Asset Management software solution to facilitate inventory tracking and intends to carry out biannual inventory audits.
View Audit 9669
Finding 7471 (2023-006)
Significant Deficiency 2023
Harris-Stowe State University
MO
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding 2023-006 Personnel Responsible for Corrective Action: Registrar – Yolanda Kenton Anticipated Completion Date: December 2023 Corrective Action Plan: The University filled the Registrar position which had been vacant for 6 months. In addition, the Registrar’s Office implemented a control...
Finding 2023-006 Personnel Responsible for Corrective Action: Registrar – Yolanda Kenton Anticipated Completion Date: December 2023 Corrective Action Plan: The University filled the Registrar position which had been vacant for 6 months. In addition, the Registrar’s Office implemented a control that includes running a monthly enrollment status report allowing for changes to be reported within the 60 day window. The current Registrar has also done Registrar training with the American Association of Collegiate Registrars and Admissions Officers (AACRAO).
View Audit 9669
Finding 7470 (2023-001)
Significant Deficiency 2023
Boys and Girls Club of Jefferson City
MO
Reporting
Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial st...
Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the accrual basis of accounting.
View Audit 9663
Nmf Housing Vii, INC (1507 West 39 1/2 St)
VA
Questioned Costs HUD Housing Programs
Management agrees with the finding. The funds will be reimbursed in the amount of $61,646.
Management agrees with the finding. The funds will be reimbursed in the amount of $61,646.
View Audit 9649 Questioned Costs: $1
Nmf Housing Vii, INC (1507 West 39 1/2 St)
VA
Management agrees with the finding. The residual receipts account deficiency was funded on January 26, 2023 in the amount of $8,295. Managemen twill 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 January 26, 2023 in the amount of $8,295. Managemen twill ensure that the residual receipts account is properly funded in the future.
View Audit 9649
Nmf Housing Vi, INC (6607 & 7102 Guadalupe St)
TX
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $888. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $888. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 9648
Nmf Housing V, INC (3810 Manchaca Rd)
TX
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $264. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $264. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 9646
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