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Corrective Action Plans

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Lafayette Prish School Board
LA
Questioned Costs
Recommendation: There were inadequate controls over payments for goods and services. Payments were made in advance of the services being performed and were based on estimates. The School Board should adhere to their policies and procedures to ensure that all payments are made after services are per...
Recommendation: There were inadequate controls over payments for goods and services. Payments were made in advance of the services being performed and were based on estimates. The School Board should adhere to their policies and procedures to ensure that all payments are made after services are performed and based on actual costs. Corrective Action Plan: LPSS followed guidance provided by the Louisiana Department of Education (LDOE) on a conference call that occurred on February 17, 2023, to issue final payments based on enrollment counts of children in April 2023 for the months of April, May and June 2023. This recommendation was provided to encourage LPSS to quickly request funds from their department. During the financial audit, the external auditors cited LPSS for not having documentation to substantiate certain payments that were based on LDOE’s guidance. Since then, additional training has already occurred on how to interact with unfounded guidance and how to review and interpret certain documents for payment processing. Regardless of LDOE recommendations in relation to this program, payments will not be made in advance of services rendered, and payments will not be based on estimates. Staff will strictly adhere to contractual guidelines and stipulations, purchasing policies and procedures.
View Audit 9532 Questioned Costs: $1
Finding 7398 (2023-005)
Material Weakness 2023
Lafayette Prish School Board
LA
Recommendation: There were inadequate controls over payments for goods and services. Payments were made in advance of the services being performed and were based on estimates. The School Board should adhere to their policies and procedures to ensure that all payments are made after services are per...
Recommendation: There were inadequate controls over payments for goods and services. Payments were made in advance of the services being performed and were based on estimates. The School Board should adhere to their policies and procedures to ensure that all payments are made after services are performed and based on actual costs. Corrective Action Plan: LPSS followed guidance provided by the Louisiana Department of Education (LDOE) on a conference call that occurred on February 17, 2023, to issue final payments based on enrollment counts of children in April 2023 for the months of April, May and June 2023. This recommendation was provided to encourage LPSS to quickly request funds from their department. During the financial audit, the external auditors cited LPSS for not having documentation to substantiate certain payments that were based on LDOE’s guidance. Since then, additional training has already occurred on how to interact with unfounded guidance and how to review and interpret certain documents for payment processing. Regardless of LDOE recommendations in relation to this program, payments will not be made in advance of services rendered, and payments will not be based on estimates. Staff will strictly adhere to contractual guidelines and stipulations, purchasing policies and procedures.
View Audit 9532
Lafayette Prish School Board
LA
Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to employee experience is not being properly maintained in the personnel files. The School Board should adhere to their policies and procedures and ensure that all required docume...
Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to employee experience is not being properly maintained in the personnel files. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: Personnel files were internally audited by LPSS to ascertain whether we possessed relevant documents and to determine whether proper years of experience were granted. During the fiscal year under audit, Employee Services identified minimal errors regarding years of experience and made applicable corrections during the year. The outstanding minimal errors were tied to 2 out of 4400 plus employees. The minimal errors that were identified stemmed from the work of prior administrations ranging from 25 to 29 years ago.
View Audit 9532
Finding 7396 (2023-004)
Material Weakness 2023
Lafayette Prish School Board
LA
Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to employee experience is not being properly maintained in the personnel files. The School Board should adhere to their policies and procedures and ensure that all required docume...
Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to employee experience is not being properly maintained in the personnel files. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: Personnel files were internally audited by LPSS to ascertain whether we possessed relevant documents and to determine whether proper years of experience were granted. During the fiscal year under audit, Employee Services identified minimal errors regarding years of experience and made applicable corrections during the year. The outstanding minimal errors were tied to 2 out of 4400 plus employees. The minimal errors that were identified stemmed from the work of prior administrations ranging from 25 to 29 years ago.
View Audit 9532
Lafayette Prish School Board
LA
Cash Management Internal Control / Segregation of Duties
Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supp...
Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served. Corrective Action Plan: While testing one school’s snack counts for one month, two of the days’ snack counts were not properly documented. This particular instance has been addressed with the related staff. Proper documentation will be maintained by all schools that serve Snacks under the respective program. Student counts will be recorded to substantiate subsequent reimbursements. On a monthly basis, these records will be monitored by an Area Supervisor. Prior to a reimbursement claim being submitted, the daily record will be reviewed and total meals will be verified for accuracy.
View Audit 9532
Finding 7394 (2023-003)
Material Weakness 2023
Lafayette Prish School Board
LA
Cash Management Internal Control / Segregation of Duties
Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supp...
Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served. Corrective Action Plan: While testing one school’s snack counts for one month, two of the days’ snack counts were not properly documented. This particular instance has been addressed with the related staff. Proper documentation will be maintained by all schools that serve Snacks under the respective program. Student counts will be recorded to substantiate subsequent reimbursements. On a monthly basis, these records will be monitored by an Area Supervisor. Prior to a reimbursement claim being submitted, the daily record will be reviewed and total meals will be verified for accuracy.
View Audit 9532
Finding 7392 (2023-002)
Material Weakness 2023
Douglas County, Nv
NV
Subrecipient Monitoring Matching / Level of Effort / Earmarking Material Weakness § 200.303 § 200.329
Finding 2023-002 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2022-2023 Compliance Requirement: Reporting Grant Award Number: Applies to all awards wi...
Finding 2023-002 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2022-2023 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award. Type of Finding: Material Instance of Noncompliance, Material Weakness in Internal Controls over Compliance Management’s Response: We concur. Views of Responsible Officials and Corrective Action: Management agrees with the finding and understands the importance of properly reporting federal and will institute a multi-step review system before such reporting is finalized and submitted. Name of Responsible Person: Terri Willoughby, CFO Name of Department Contact: Finance Projected Implementation Date: January 1, 2024
View Audit 9528
Finding 7373 (2023-003)
Material Weakness 2023
Pipestone County Medical Center
MN
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year- Period 4 TIN# 411392082 Federal Financial Assistance Listing #93.498 Finding Summary:...
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year- Period 4 TIN# 411392082 Federal Financial Assistance Listing #93.498 Finding Summary: There were expenses claimed under the general and administrative category that were in excess of the amounts actually incurred under the program. Also, there was a duplication of utility expenses already claimed for the month of November 2021. Responsible Individuals: Sandra Schlechter, Chief Financial Officer, and Bradly Burris, Chief Executive Officer Corrective Action Plan: We had Sandra Schlechter, Chief Financial Officer, and Ryan Hill, Controller, review all the forms and expenses to make sure there are no duplications. There were additional unreimbursed expenses and excess lost revenue on the Period 4 report to cover this oversight. Anticipated Completion Date: December 31, 2023, as no further reporting requirements are anticipated for this program.
View Audit 9501
Finding 7327 (2023-003)
Significant Deficiency 2023
Independent School District No. 162
MN
Allowable Costs / Cost Principles
Contact Person – Superintendent, Dr. Erich Heise Corrective Action Plan – The District will review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Completion Date – Ongoing
Contact Person – Superintendent, Dr. Erich Heise Corrective Action Plan – The District will review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Completion Date – Ongoing
View Audit 9493
Finding 7314 (2023-001)
Material Weakness 2023
Rowan County, North Carolina
NC
Eligibility Material Weakness Internal Control / Segregation of Duties
Corrective Action/Management Response: The Department concurs that casefile did not include documentation of a signed application form, either paper or telephonic. 1. All staff responsible for working LIEAP applications will receive refresher training that covers all program requirements with an e...
Corrective Action/Management Response: The Department concurs that casefile did not include documentation of a signed application form, either paper or telephonic. 1. All staff responsible for working LIEAP applications will receive refresher training that covers all program requirements with an emphasis on basic documentation requirements. 2. Quality Assurance Lead Workers/Trainers will conduct targeted 2nd party reviews during the coming year to identify and address any ongoing challenges with this item.
View Audit 9488
Finding 7313 (2023-002)
Significant Deficiency 2023
Rowan County, North Carolina
NC
Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties
Corrective Action/Management Response: The Department concurs that an employee left the office unattended while logged into a state platform. 1. Management will partner with the Rowan County Information Technology Department to ensure the highest level of automatic screen locking is set as a defau...
Corrective Action/Management Response: The Department concurs that an employee left the office unattended while logged into a state platform. 1. Management will partner with the Rowan County Information Technology Department to ensure the highest level of automatic screen locking is set as a default for devices. 2. All staff will receive refresher training on the duty to protect confidential information and prevent the potential for unauthorized access to sensitive information and systems. 3. Management will arrange for random spot checks of offices at least monthly for 3 months, then sporadically thereafter. Management will address any exceptions to screen lock/logout in unattended offices through individual coaching and supervision.
View Audit 9488
Finding 7312 (2023-003)
Significant Deficiency 2023
Rowan County, North Carolina
NC
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Corrective Action/Management Response: The accounting for employee hours requires the review of timesheets to verify employees are recording scheduled hours appropriately. In conjunction with this review, changes may be required to timesheets. To verify that changes need to be made and then have be...
Corrective Action/Management Response: The accounting for employee hours requires the review of timesheets to verify employees are recording scheduled hours appropriately. In conjunction with this review, changes may be required to timesheets. To verify that changes need to be made and then have been made correctly, the review of a “Time Entry Hours Report” has been incorporated into our payroll processing. This report records the number of hours an employee is being paid. This report is reviewed numerous times within the payroll process, prior to the “true up” changes and after changes for verification of accuracy. Proposed Completion Date: May 2023
View Audit 9488
Finding 7304 (2023-001)
Significant Deficiency 2023
Deckerville Community Schools
MI
School Nutrition Programs Subrecipient Monitoring Cash Management
District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that i...
District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval.
View Audit 9477
Henderson County Health Care Corporation - Two
KY
Management was not aware of its requirement to increase the monthly deposit to the reserve for replacements account. Management will fund the necessary monies to compensate for the lack of increase during fiscal year 2023. Management will also ensure the required increase beginning August 1, 2023, w...
Management was not aware of its requirement to increase the monthly deposit to the reserve for replacements account. Management will fund the necessary monies to compensate for the lack of increase during fiscal year 2023. Management will also ensure the required increase beginning August 1, 2023, will be included in monthly deposits for fiscal year 2024.
View Audit 9473
Henderson County Health Care Corporation - Two
KY
Cash Management HUD Housing Programs
Management will request the necessary transfer be made from the operating account to the residual receipts account to correct this finding. Surplus cash deposits will be made in a timely manner going forward.
Management will request the necessary transfer be made from the operating account to the residual receipts account to correct this finding. Surplus cash deposits will be made in a timely manner going forward.
View Audit 9473
Henderson County Health Care Corporation - Two
KY
HUD Housing Programs Cash Management
Management will request the $524 transfer be made from the operating account to the residual receipts account. Due diligence will be performed in the future to ensure improper account closures as well as improper transfers of monies are not made.
Management will request the $524 transfer be made from the operating account to the residual receipts account. Due diligence will be performed in the future to ensure improper account closures as well as improper transfers of monies are not made.
View Audit 9473
Henderson County Health Care Corporation - Two
KY
HUD Housing Programs Cash Management
Management will request the necessary transfer be made from the operating account to the reserve for replacements account to correct errors in the fund requesting process. Checks will be put in place to ensure that fund requests are filled out appropriately going forward.
Management will request the necessary transfer be made from the operating account to the reserve for replacements account to correct errors in the fund requesting process. Checks will be put in place to ensure that fund requests are filled out appropriately going forward.
View Audit 9473
Henderson County Health Care Corporation - Two
KY
HUD Housing Programs
Management made the needed transfer on August 23, 2023, to reflect this adjustment. Necessary transfers will be made on a timelier basis in the future.
Management made the needed transfer on August 23, 2023, to reflect this adjustment. Necessary transfers will be made on a timelier basis in the future.
View Audit 9473
City of Marlborough
MA
Subrecipient Monitoring Reporting § 200.1
Condition: Obligations were overstated by $9,341,064 on the June 30, 2023 Project and Expenditure report. Corrective Action Planned: Only obligated expenditures that meet the Federal criteria will be reported on the Project and Expenditure Report. Anticipated Completion Date: January 2024 when ...
Condition: Obligations were overstated by $9,341,064 on the June 30, 2023 Project and Expenditure report. Corrective Action Planned: Only obligated expenditures that meet the Federal criteria will be reported on the Project and Expenditure Report. Anticipated Completion Date: January 2024 when the Project and Expenditure Report for Q4 2023 is due Contact: Diane Smith, City Auditor
View Audit 9456
Finding 7278 (2023-002)
Significant Deficiency 2023
Southwest and West Central Service Cooperative
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management is aware of the condition and has taken the proper steps to ensure compliance in the future. 3. Official Responsible for Ensuring CAP: Tegan Gillu...
1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management is aware of the condition and has taken the proper steps to ensure compliance in the future. 3. Official Responsible for Ensuring CAP: Tegan Gillund, Director of Operations, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: June 30, 2024. 5. Plan to Monitor Completion of CAP: The report that is generated each month to report expenditures to the Board will now be monitored each month by the accounting staff and Board finance committee to ensure all transactions are included in the report.
View Audit 9447
Finding 7277 (2023-001)
Significant Deficiency 2023
Southwest and West Central Service Cooperative
MN
Allowable Costs / Cost Principles Procurement, Suspension & Debarment
1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management is aware of the condition and has taken the proper steps to ensure compliance in the future. 3. Official Responsible for Ensuring CAP: Tegan Gillu...
1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management is aware of the condition and has taken the proper steps to ensure compliance in the future. 3. Official Responsible for Ensuring CAP: Tegan Gillund, Director of Operations, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: June 30, 2024. 5. Plan to Monitor Completion of CAP: The report that is generated each month to report expenditures to the Board will now be monitored each month by the accounting staff and Board finance committee to ensure all transactions are included in the report.
View Audit 9447
Finding 7274 (2023-001)
Significant Deficiency 2023
Salem Township Hospital
IL
Reporting Internal Control / Segregation of Duties
Recommendation – We recommend the Hospital put into place procedures for reconciling key general ledger accounts on a routine basis throughout the year, as well as develop processes to review the reconciliations on a routine basis. Management’s Response – The Hospital hired a new Chief Financial Off...
Recommendation – We recommend the Hospital put into place procedures for reconciling key general ledger accounts on a routine basis throughout the year, as well as develop processes to review the reconciliations on a routine basis. Management’s Response – The Hospital hired a new Chief Financial Officer subsequent to the year ended March 31, 2023, and the new Chief Financial Officer has begun implementing policies and procedures to reconcile key accounts on a routine basis throughout the year.
View Audit 9444
Finding 7272 (2023-001)
Significant Deficiency 2023
Lighthouse Central Florida, Inc.
FL
Subrecipient Monitoring Reporting Significant Deficiency
U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The fi...
U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: The Organization should implement an internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2024
View Audit 9443
Finding 7271 (2023-003)
Significant Deficiency 2023
Gateway Community Services, Inc.
FL
Internal Control / Segregation of Duties
The Organization has communicated and reiterated the strict guidelines to the written policies and procedures to ensure that all disbursements submitted to the Finance Department must have an appropriate authorized signature and date. This policies encompasses all disbursements such as invoices from...
The Organization has communicated and reiterated the strict guidelines to the written policies and procedures to ensure that all disbursements submitted to the Finance Department must have an appropriate authorized signature and date. This policies encompasses all disbursements such as invoices from vendors, all employee’s reimbursements and travel vouchers submitted. Finance management will review the Check Register report weekly. Once approved, the report will be signed and dated by the designated authorized supervisor to ensure accuracy.
View Audit 9432
Finding 7267 (2023-004)
Significant Deficiency 2023
Gateway Community Services, Inc.
FL
Internal Control / Segregation of Duties
The Organization has incorporated and communicated changed to our written policies and procedures ensuring that all collections and funds received by the Finance Department be documented in a cash receipts log or electronic transmission log. This applies to collections received by the front desk, ch...
The Organization has incorporated and communicated changed to our written policies and procedures ensuring that all collections and funds received by the Finance Department be documented in a cash receipts log or electronic transmission log. This applies to collections received by the front desk, checks received by mail or funds electronically deposited. The collections and checks received by mail will then be given to the Finance staff to deposit with the bank. Once deposited, a team member of the Finance Department will validate the cash receipt log and deposit ticket, and record them in the general ledger to the appropriate account.
View Audit 9432
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