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Corrective Action Plans

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Nmf Housing Iv, INC (2402 South 4th St)
VA
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $596. 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 $596. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 9645
Finding 7464 (2023-001)
Significant Deficiency 2023
Colony Square Cooperative
MN
Reporting Internal Control / Segregation of Duties
Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 31, 2023 sch...
Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 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 9639
Finding 7460 (2023-004)
Material Weakness 2023
Independent School District No. 593
MN
Special Tests & Provisions Internal Control / Segregation of Duties
Contact Person - Randal Bergquist, Superintendent; Corrective Action Plan - The District will review its policies and procedures for vendor contracts and certified payrolls. Completion Date - January 31, 2024.
Contact Person - Randal Bergquist, Superintendent; Corrective Action Plan - The District will review its policies and procedures for vendor contracts and certified payrolls. Completion Date - January 31, 2024.
View Audit 9627
Finding 7454 (2023-001)
Material Weakness 2023
Hawthorn Academy
UT
Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties
Finding Summary: Hawthorn Academy is required to adhere to Davis-Bacon prevailing wage requirements on all program expenditures relating to minor remodeling, renovation or construction contracts over $2,000 and use laborers or mechanics. Hawthorn Academy failed to inform their contractor of this req...
Finding Summary: Hawthorn Academy is required to adhere to Davis-Bacon prevailing wage requirements on all program expenditures relating to minor remodeling, renovation or construction contracts over $2,000 and use laborers or mechanics. Hawthorn Academy failed to inform their contractor of this requirement and as a result no documentation was retained by either Hawthorn Academy or the contractor on the wages paid to laborers who worked on the carpet removal and installation project. Responsible Individuals: Accountant and Lead Director Corrective Action Plan: Management will keep better track of which program expenditures are relating to such contracts noted above and inform contractors of the Davis-Bacon prevailing wage requirements and require them to provide sufficient documentation to test the wages paid to their laborers and ensure they are adhering to Davis-Bacon prevailing wage requirements. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next fiscal period.
View Audit 9621
Finding 7450 (2023-001)
Significant Deficiency 2023
Primary Health Care, Inc.
IA
Special Tests & Provisions
Management's action plan to improve compliance includes a formal review of Primary Health Care's sliding fee discount policies to assure policies are consistent with Uniform Guidance, to be lead by Kelly Huntsman, Chief Executive Officer with support of Nathan Simpson, Chief Operating Officer, Julie...
Management's action plan to improve compliance includes a formal review of Primary Health Care's sliding fee discount policies to assure policies are consistent with Uniform Guidance, to be lead by Kelly Huntsman, Chief Executive Officer with support of Nathan Simpson, Chief Operating Officer, Julie Raasch, Chief Quality Officer, Dr. Heidi Shreck, Chief Medical Officer, and Beth Frantum, Chief Financial Officer to be completed in January 2024. If revisions are necessary, Kelly will bring them to the Board of Directors for approval in January 2024. Samantha Kohls, Patient Services Director, will then lead the process of updating resource materials associated with sliding fee discounts and distribute them to necessary staff. Samantha will then provide training to necessary staff on any revised sliding fee discount policy and any changes.
View Audit 9608
Lake Park High School District No. 108
IL
Questioned Costs Cash Management
Finding Synopsis: District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supporting documentation are reviewed ...
Finding Synopsis: District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supporting documentation are reviewed by a second person. Contact Person: Jeff O’Connell Assistant Superintendent of Business Services 630-529-4500 Anticipated Completion Date: 06/30/2024
View Audit 9587 Questioned Costs: $1
Lake Park High School District No. 108
IL
Finding Synopsis: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Action Steps: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure r...
Finding Synopsis: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Action Steps: 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. Contact Person: Jeff O’Connell Assistant Superintendent of Business Services 630-529-4500 Anticipated Completion Date: 06/30/2024
View Audit 9587
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Reporting
The Institution will initiate procedures to ensure that required Quarterly reports are promptly published and that links work and are easily accessible through the designated website sections or portals. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: P...
The Institution will initiate procedures to ensure that required Quarterly reports are promptly published and that links work and are easily accessible through the designated website sections or portals. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 9586
Finding 7442 (2023-006)
Material Weakness 2023
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Cash Management
The Institution will read for itself the policies associated with any new program roll out that requires funds to be allocated and will ensure to create and enact policies that speak to the efficacy of the program to ensure operations are within the guidelines and will conduct a thorough review of t...
The Institution will read for itself the policies associated with any new program roll out that requires funds to be allocated and will ensure to create and enact policies that speak to the efficacy of the program to ensure operations are within the guidelines and will conduct a thorough review of the estimation periods requirements and guidelines used in calculating lost revenue for the HEERF Institutional portion. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 9586
Finding 7441 (2023-005)
Material Weakness 2023
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Cash Management
The Institution will read for itself the policies associated with any new program roll out that requires funds to be allocated and ensure to create and enact policies that speak to the efficacy of the program to ensure it is operating within the guidelines. Personnel Responsible for Implementation...
The Institution will read for itself the policies associated with any new program roll out that requires funds to be allocated and ensure to create and enact policies that speak to the efficacy of the program to ensure it is operating within the guidelines. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 9586
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Reporting
The Institution will be moving to a more succinct financial aid packaging system where there will not be multiple screens and/or places to update the same information and as such will eliminate the likelihood of these mistakes. The Institution will also verify and reconcile the institution's documen...
The Institution will be moving to a more succinct financial aid packaging system where there will not be multiple screens and/or places to update the same information and as such will eliminate the likelihood of these mistakes. The Institution will also verify and reconcile the institution's documented COA numbers with the data reported within the COD system until at such time the new FSA system will manage this process automatically. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: March 2024
View Audit 9586
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Student Financial Aid Reporting Special Tests & Provisions
The Institution will now automate this process with the introduction of the new student financial aid system as of March 2024. The Institution will begin to evaluate and improve its existing process related to the return of Title IV funds to include the automation of the notification and return due ...
The Institution will now automate this process with the introduction of the new student financial aid system as of March 2024. The Institution will begin to evaluate and improve its existing process related to the return of Title IV funds to include the automation of the notification and return due date obligations. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: March 2024
View Audit 9586
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Student Financial Aid Reporting Special Tests & Provisions
The Institution does not agree with this finding. The Institution believes that it does not have the capability of changing this number on any of the open fields it has access to on the NSLDS site. The Institution made inquiries with the Department of Education and it was explained to the Institutio...
The Institution does not agree with this finding. The Institution believes that it does not have the capability of changing this number on any of the open fields it has access to on the NSLDS site. The Institution made inquiries with the Department of Education and it was explained to the Institution in the transcripts of the call with the NSLDS help desk that this field cannot be changed by the Institution. It is the Institution’s conclusion, along with the preliminary opinions of the ED and NDLDS, that this is not a finding as the Institution has no control of these populated fields.
View Audit 9586
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Reporting Student Financial Aid Matching / Level of Effort / Earmarking
The Institution understands the importance of this process and the finding associated with this oversight is valid. The Institution will improve internal practices for promptly reviewing and responding to the NSLDS enrollment roster within the stipulated 15-day timeframe. The institution will establ...
The Institution understands the importance of this process and the finding associated with this oversight is valid. The Institution will improve internal practices for promptly reviewing and responding to the NSLDS enrollment roster within the stipulated 15-day timeframe. The institution will establish clear protocols for addressing errors on the NSLDS enrollment roster within the mandated 10-day period to ensure accurate and timely modifications. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 9586
Finding 7433 (2023-003)
Significant Deficiency 2023
Randolph School District
WI
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - 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...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - 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 add staff with the competence to prepare these reports.
View Audit 9585
Finding 7429 (2023-002)
Significant Deficiency 2023
Randolph School District
WI
Internal Control / Segregation of Duties
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effect...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
View Audit 9585
Finding 7412 (2023-002)
Significant Deficiency 2023
Redmond School District No. 2j
OR
Procurement, Suspension & Debarment
Condition: Two vendors provided goods or services in excess of the micro purchase threshold without having been procured through a competitive process.Corrective Action Plan Corrective Action Planned: The District’s Nutrition Services Program has previously documented procurement procedures for the ...
Condition: Two vendors provided goods or services in excess of the micro purchase threshold without having been procured through a competitive process.Corrective Action Plan Corrective Action Planned: The District’s Nutrition Services Program has previously documented procurement procedures for the Child Nutrition Programs. These procedures were last reviewed in fall 2022 as part of a Procurement Compliance Review performed by the Oregon Department of Education. The procedures require that the District consider the “aggregate dollar amount” of purchases of supplies or services. Additionally, the procedures state “the Director of Nutrition Services or their designee is responsible for the documentation of records to fully explain the decision to use the noncompetitive negotiation” (in the case of an emergency procurement). Unfortunately, in the two instances noted in the finding, the District did not adhere to the written procedures. Moving forward, at the close of each fiscal year, the Fiscal Services Department will provide the aggregate total spent with each vendor of goods or services to the Director of Nutrition Services or their designee in order to determine if any procurements are at or near the micro- or intermediate-purchase threshold. The Director of Nutrition Services or their designee will conduct the appropriate competitive procurement(s) in accordance with District procedures, if necessary. Name of Contact Person Responsible for Corrective Action: Lance McMurphy, Director of Nutrition Services Anticipated Completion Date: October 15, 2023
View Audit 9575
Redmond School District No. 2j
OR
Procurement, Suspension & Debarment
Condition: Two vendors provided goods or services in excess of the micro purchase threshold without having been procured through a competitive process. One of the procurements was of a nature that an emergency procurement would have been allowed, however the District did not document justification f...
Condition: Two vendors provided goods or services in excess of the micro purchase threshold without having been procured through a competitive process. One of the procurements was of a nature that an emergency procurement would have been allowed, however the District did not document justification for a noncompetitive procurement as required. Corrective Action Plan Corrective Action Planned: The District’s Nutrition Services Program has previously documented procurement procedures for the Child Nutrition Programs. These procedures were last reviewed in fall 2022 as part of a Procurement Compliance Review performed by the Oregon Department of Education. The procedures require that the District consider the “aggregate dollar amount” of purchases of supplies or services. Additionally, the procedures state “the Director of Nutrition Services or their designee is responsible for the documentation of records to fully explain the decision to use the noncompetitive negotiation” (in the case of an emergency procurement). Unfortunately, in the two instances noted in the finding, the District did not adhere to the written procedures. Moving forward, at the close of each fiscal year, the Fiscal Services Department will provide the aggregate total spent with each vendor of goods or services to the Director of Nutrition Services or their designee in order to determine if any procurements are at or near the micro- or intermediate-purchase threshold. The Director of Nutrition Services or their designee will conduct the appropriate competitive procurement(s) in accordance with District procedures, if necessary. Name of Contact Person Responsible for Corrective Action: Lance McMurphy, Director of Nutrition Services Anticipated Completion Date: October 15, 2023
View Audit 9575
Finding 7410 (2023-003)
Significant Deficiency 2023
Thomas More University
KY
Student Financial Aid Subrecipient Monitoring Significant Deficiency
Prior to the student information system transition, regular monitoring of the return of funds took place for Direct Loans, specifically for the returns associated with R2T4 calculations. During the transition, this process was not immediately replaced. It was noted during the audit cycle that issues...
Prior to the student information system transition, regular monitoring of the return of funds took place for Direct Loans, specifically for the returns associated with R2T4 calculations. During the transition, this process was not immediately replaced. It was noted during the audit cycle that issues existed within the new system related to returning funds and tickets were submitted to Jenzabar about the issues, specifically raising concerns about the timing of returns. Not all returns were being picked up by the process that collects the returns and sends them in batches to COD. Adjustments have been made to the system and testing has shown that all of the returns are being picked up now. The Financial Aid Office is also regularly monitoring returns again, similar to the process prior to the transition, and we are now monitoring both Direct Loan and Pell grant returns. This process is managed by an Excel spreadsheet of all Direct Loan and Pell grant returns that have been made in JFA. Any time a return of a Direct Loan or Pell grant is made in JFA, the return is added to the spreadsheet. A Financial Aid Counselor has a regular reminder on their calendar once per week to monitor each return to ensure that the full return process has taken place through COD and that the funds have been returned timely. Anticipated Completion Date: October 1, 2023
View Audit 9556
Finding 7408 (2023-002)
Significant Deficiency 2023
Thomas More University
KY
Student Financial Aid Reporting Significant Deficiency
The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained o...
The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately. Anticipated Completion Date: November 1, 2023
View Audit 9556
Finding 7407 (2023-001)
Significant Deficiency 2023
Thomas More University
KY
Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency
During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. ...
During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. As a result, there were some students in October of 2022 that did not receive their required notification. For the 2023-24 cycle, the Director of Financial Aid has worked with Jenzabar to establish a more automated process for these notifications. Two separate queries have been established to identify loan disbursements and TEACH recipients. Each query looks for disbursements that occurred that day and collects them in a batch. An automated “scheduler” then runs each group through a notification process where each student will receive an email to their Thomas More email account notifying them that they received the disbursement that day. The scheduler runs this process and sends notifications out at 8pm each evening. Any loan disbursements occur during normal business hours, and even if delayed, would not disburse past 6pm, so each disbursement that occurred that day will be caught by the scheduler by 8pm. Anticipated Completion Date: October 15, 2023
View Audit 9556
Finding 7405 (2023-002)
Material Weakness 2023
Louisiana Key Academy
LA
School Nutrition Programs Special Tests & Provisions
Finding 2023-02 Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts View of Responsible Official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will b...
Finding 2023-02 Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts View of Responsible Official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid out of this account. Contact Person: Tory Jones, Finance Director Expected Implementation Date: February 2024
View Audit 9554
Finding 7403 (2023-001)
Significant Deficiency 2023
Louisiana Key Academy
LA
School Nutrition Programs Special Tests & Provisions Internal Control / Segregation of Duties
Finding 2023-01 Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts View of Responsible Official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will b...
Finding 2023-01 Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts View of Responsible Official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid out of this account. Contact Person: Tory Jones, Finance Director Expected Implementation Date: February 2024
View Audit 9554
Finding 7401 (2023-002)
Significant Deficiency 2023
Louisiana Housing Corporation
LA
Subrecipient Monitoring Eligibility Reporting
The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHWAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator,...
The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHWAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator, is responsible for overseeing the corrective action plan and the Energy Assistance Department resumed monitoring of all sub-recipients in those respective programs beginning in September 6, 2023 as stated in the Federal 2024 Model Plan accepted by DHHS. LHC would like to additionally note that the 2023 federal fiscal year is still open and alternate methods of sub-recipient monitoring have taken place aside from on-site visits i.e. budget tracking, desk monitoring and multi-level invoice review. 45 CFR Subpart E allows for States to determine all methods of monitoring.
View Audit 9537
Finding 7400 (2023-001)
Significant Deficiency 2023
Louisiana Housing Corporation
LA
Subrecipient Monitoring Eligibility Reporting
The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHEAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator,...
The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHEAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator, is responsible for overseeing the corrective action plan and the Energy Assistance Department resumed monitoring of all sub-recipients in those respective programs beginning in September 6, 2023 as stated in the Federal 2024 Model Plan accepted by DHHS. LHC would like to additionally note that the 2023 federal fiscal year is still open and alternate methods of sub-recipient monitoring have taken place aside from on-site visits i.e. budget tracking, desk monitoring and multi-level invoice review. 45 CFR Subpart E allows for States to determine all methods of monitoring.
View Audit 9537
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