Corrective Action Plans

Finding 4232 (2023-004)

Material Weakness 2023

God's Bible School, College and Missionary Training Home

OH

The School made the required adjustments to its accounting records. The School is reviewing its accounting policies and procedures and the recommendations above. The School will update procedures during FY 2024.Anticipated Completion Date: The corrective action will be completed by June 2024. Contac...

The School made the required adjustments to its accounting records. The School is reviewing its accounting policies and procedures and the recommendations above. The School will update procedures during FY 2024.Anticipated Completion Date: The corrective action will be completed by June 2024. Contact Person Beth Stetler, VP of Finance 513-721-7944 Ex. 1271

View Audit 6551

Finding 4231 (2023-003)

Material Weakness 2023

God's Bible School, College and Missionary Training Home

OH

The School made the required adjustments to its accounting records. The School is reviewing its accounting policies and procedures and the recommendations above. The School will update procedures during FY 2024. Anticipated Completion Date: The corrective action will be completed by June 2024. Conta...

The School made the required adjustments to its accounting records. The School is reviewing its accounting policies and procedures and the recommendations above. The School will update procedures during FY 2024. Anticipated Completion Date: The corrective action will be completed by June 2024. Contact Person Beth Stetler, VP of Finance 513-721-7944 Ex. 1271

View Audit 6551

Finding 4230 (2023-002)

Material Weakness 2023

God's Bible School, College and Missionary Training Home

OH

The School made the required adjustments to its accounting records. The School is reviewing its accounting policies and procedures and the recommendations above. The School will update procedures during FY 2024. Anticipated Completion Date: The corrective action will be completed by June 2024. Conta...

The School made the required adjustments to its accounting records. The School is reviewing its accounting policies and procedures and the recommendations above. The School will update procedures during FY 2024. Anticipated Completion Date: The corrective action will be completed by June 2024. Contact Person Beth Stetler, VP of Finance 513-721-7944 Ex. 1271

View Audit 6551

Finding 4229 (2023-001)

Material Weakness 2023

God's Bible School, College and Missionary Training Home

OH

Internal Control / Segregation of Duties

Corrective Action Plan: The School made the required adjustments to its accounting records. Contributing to the discrepancies with these accrual entries is the timing of the audit. Preliminary audit field work began before the end of the fiscal year and official on-campus fieldwork was completed on ...

Corrective Action Plan: The School made the required adjustments to its accounting records. Contributing to the discrepancies with these accrual entries is the timing of the audit. Preliminary audit field work began before the end of the fiscal year and official on-campus fieldwork was completed on August 4 and we had not yet closed our July financial statements. The School will prepare written instructions to be included in the School’s accounting policies and procedures manual that indicate basic procedures to achieve proper cutoff and completeness of accounts payable, accrued liabilities and prepaid expenses in the financial closing process, as well as specify the positions/staff responsible for performing such procedures and controls. This will be completed in time to improve the cutoff procedures for the year ending June 30, 2024. Anticipated Completion Date: The corrective action will be completed by June 2024. Contact Person Beth Stetler, VP of Finance 513-721-7944 Ex. 1271

View Audit 6551

Finding 4228 (2023-001)

Significant Deficiency 2023

Texas Guaranteed Student Loan Corporation

TX

Matching / Level of Effort / Earmarking § 200.303

Finding Reference 2023-001 Corrective Action Plan: • After the quarter end, the Compliance Manager will request a report containing Teacher Loan Forgiveness applications reviewed by Trellis during the quarter. • The Compliance Manager will select a random sample of five applications to review for ac...

Finding Reference 2023-001 Corrective Action Plan: • After the quarter end, the Compliance Manager will request a report containing Teacher Loan Forgiveness applications reviewed by Trellis during the quarter. • The Compliance Manager will select a random sample of five applications to review for accuracy and completeness. • The Compliance Manager will review all documentation submitted and ensure that Trellis systems are updated/documented accordingly. • The results of the review, including any exceptions noted, will be summarized, documented, and reported to the Manager of Customer Support, the Director of Operations, and the VP of Operations. Contact Person: Susan High Anticipated Completion Date: October 6, 2023

View Audit 6550

Finding 4224 (2023-002)

Significant Deficiency 2023

Centenary College of Louisiana

LA

Subrecipient Monitoring Special Tests & Provisions Student Financial Aid

Regarding finding 2023-002, Due to costs associated with full and immediate implementation, The College use a phased approach and will continue to make progress of meeting the federal standards related to the GLBA security program. The college expects to at minimum 80% in compliance by the end of FY...

Regarding finding 2023-002, Due to costs associated with full and immediate implementation, The College use a phased approach and will continue to make progress of meeting the federal standards related to the GLBA security program. The college expects to at minimum 80% in compliance by the end of FY24 and in full compliance by the end of FY25. The college will prioritize key elements such as reviewing access controls, implementing multi-factor authentication for the campus, disposing of student information securely, performing annual penetration testing, and encrypting all the institution's information. ECD: June 30, 2026. Action Officer: Mr. Scott Merritt, Director of Information and Technology & CIO.

View Audit 6549

Finding 4220 (2023-001)

Significant Deficiency 2023

Centenary College of Louisiana

LA

Student Financial Aid Special Tests & Provisions Internal Control / Segregation of Duties

Regarding finding 2023-001, The Financial Aid Director will no longer enter the dates of semesters/sessions in the Banner ERP system. The Registrar will assume responsibility for this task and work in conjunction with directors of Financial Aid and the MBA program to ensure term dates are establishe...

Regarding finding 2023-001, The Financial Aid Director will no longer enter the dates of semesters/sessions in the Banner ERP system. The Registrar will assume responsibility for this task and work in conjunction with directors of Financial Aid and the MBA program to ensure term dates are established when needed and accurately maintained. ECD: Effective immediately. Action Officer: Dr. Lolita Rogers, Registrar.

View Audit 6549

Finding 4218 (2023-001)

None 2023

New Mexico Educational Assistance Foundation

NM

Reporting

We acknoledge that these impacted accounts exceeded the allowable window for processing and in some cases resulting in penalties and accounts becoming uninsured. In the fourth quarter of 2022, we indentified an issue with the timing of claim processing. This issue impacted numerous claims. To addres...

We acknoledge that these impacted accounts exceeded the allowable window for processing and in some cases resulting in penalties and accounts becoming uninsured. In the fourth quarter of 2022, we indentified an issue with the timing of claim processing. This issue impacted numerous claims. To address the issue, we replaced the previous claims structure, reassigning claims processing to the Operations Department in approximately March 2023. Updated procedures have been created and additional staff has been training to support the process. The movement of claims processing to the operations department revmoves the single point of failure condition that led to this breakdown. The new team has been diligently working through the impacted accounts and has remedied most of the late filings. Currently, new claism are being processed within the required timelines. There are still some remaining accounts that are in the correction process, but every impacted account has been identified.

View Audit 6546

Finding 4216 (2023-002)

Significant Deficiency 2023

Poynette School District

WI

Reporting 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 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 6543

Finding 4215 (2023-001)

Significant Deficiency 2023

Realife Cooperative of St. Peter

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of St. Peter respectfully submits the following corrective action plan for the year ended September 30, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: September 30, 2023 The finding from the Septe...

Housing and Urban Development Realife Cooperative of St. Peter respectfully submits the following corrective action plan for the year ended September 30, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: September 30, 2023 The finding from the September 30, 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. Planned Completion Date: Not Applicable.

View Audit 6538

Finding 4214 (2023-001)

Significant Deficiency 2023

City of Norco

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

There is no disagreement with the audit finding. The City will make corrections on the next annual report as of March 31,2024 which should cover the period April 1 2023 through March 31, 2024. As of June 30, 2023, the City had fully expended the American Resue Plan Act (ARPA) funding. It is importan...

There is no disagreement with the audit finding. The City will make corrections on the next annual report as of March 31,2024 which should cover the period April 1 2023 through March 31, 2024. As of June 30, 2023, the City had fully expended the American Resue Plan Act (ARPA) funding. It is important to note that because the City's allocation of ARPA funds is less than $10 million, the Department of Treasury Regulations allows the City to use all its allocation as lost revenue replacement. This allows the City Council to appropriate ARPA funds for any legal government purpose except those that are prohibited. The City treated all its allocation as lost revenue replacement.

View Audit 6534

Finding 4213 (2023-001)

Significant Deficiency 2023

Kane County School District

UT

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

(1) Any contracts over $2,000 will include the proper language that the contractor must comply with the Davis-Bacon Act. These contracts will be reviewed by Business Administrator and Superintendent before being signed and (2) Weekly certified reports will be obtained from contractor and reminders h...

(1) Any contracts over $2,000 will include the proper language that the contractor must comply with the Davis-Bacon Act. These contracts will be reviewed by Business Administrator and Superintendent before being signed and (2) Weekly certified reports will be obtained from contractor and reminders have been set up with both parties to ensure this happens timely. Person Responsible: Cary Reese, Business Administrator Timeline: Management of the District will ensure all construction contracts using federal dollars will have the Davis-Bacon language in the contract-October 2023. Certified weekly payroll reports obtained from contractor-October 2023.

View Audit 6529

Finding 4212 (2023-003)

Significant Deficiency 2023

Merton Community School District

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan: The District will initiate the development of an equipment tracking system that adheres to federal requirements. Training sessions will be conducted for relevant staff to ensure proper understanding and compliance with the new tracking procedures.

View Audit 6526

Finding 4211 (2023-002)

Significant Deficiency 2023

Merton Community School District

WI

Internal Control / Segregation of Duties Subrecipient Monitoring

Corrective Action Plan: The District will promptly establish policies and procedures related to the Davis-Bacon Act, conduct training sessions for relevant staff, and assign dedicated personnel to monitor compliance on an ongoing basis. A corrective action plan will be implemented to ensure full com...

Corrective Action Plan: The District will promptly establish policies and procedures related to the Davis-Bacon Act, conduct training sessions for relevant staff, and assign dedicated personnel to monitor compliance on an ongoing basis. A corrective action plan will be implemented to ensure full compliance with federal regulations.

View Audit 6526

Finding 4209 (2023-001)

Material Weakness 2023

City of Charlotte

NC

Subrecipient Monitoring § 200.332

City of Charlotte Material Weakness Finding 2023-001 Corrective Action Plan: Because of the material weakness finding, the following actions have/will be taken: • The Finance Department will propose amendments to the Subrecipient Management policy, consistent with the external auditor’s recommendati...

City of Charlotte Material Weakness Finding 2023-001 Corrective Action Plan: Because of the material weakness finding, the following actions have/will be taken: • The Finance Department will propose amendments to the Subrecipient Management policy, consistent with the external auditor’s recommendation. Amendments will include requirements for written monitoring plans to be maintained by departments. • Finance will work with departments with subrecipient arrangements to ensure understanding of the federal requirements, as well as to promote policy compliance. • Housing and Neighborhood Services will develop and implement a plan to perform an annual risk assessment to ensure compliance with the subrecipient management policy. • Any department that currently does not have a written monitoring plans will be required to develop and implement those plans. Each action stated in the corrective action plan will be completed during and by the end of fiscal year 2024. Responsible Parties: Rebecca Hefner, Acting Director Housing and Neighborhood Services Teresa Smith, Chief Financial Officer Finance Department October 31, 2023

View Audit 6523

Finding 4204 (2023-006)

Significant Deficiency 2023

YWCA Metropolitan Phoenix

AZ

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Recommendation: Implement policies and procedures that ensure required reports are reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will updat...

Recommendation: Implement policies and procedures that ensure required reports are reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures that ensure required reports are reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024

View Audit 6513

Finding 4203 (2023-005)

Significant Deficiency 2023

YWCA Metropolitan Phoenix

AZ

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Recommendation: Implement policies and procedures that ensure the indirect cost calculation is reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organizatio...

Recommendation: Implement policies and procedures that ensure the indirect cost calculation is reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures that ensure the indirect cost calculation is reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024

View Audit 6513

Finding 4202 (2023-004)

Significant Deficiency 2023

YWCA Metropolitan Phoenix

AZ

Internal Control / Segregation of Duties Cash Management Significant Deficiency § 200.303

Recommendation: Implement policies and procedures that ensure the cash management requirement is reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organizat...

Recommendation: Implement policies and procedures that ensure the cash management requirement is reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures that ensure the cash management requirement is reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024

View Audit 6513

Finding 4201 (2023-003)

Significant Deficiency 2023

YWCA Metropolitan Phoenix

AZ

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Recommendation: Implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in ...

Recommendation: Implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024

View Audit 6513

Finding 4196 (2023-002)

Significant Deficiency 2023

YWCA Metropolitan Phoenix

AZ

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Recommendation: Implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to findin...

Recommendation: Implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024

View Audit 6513

Finding 4195 (2023-001)

Significant Deficiency 2023

YWCA Metropolitan Phoenix

AZ

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Recommendation: Implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in ...

Recommendation: Implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024

View Audit 6513

Finding 4192 (2023-002)

Significant Deficiency 2023

City of Springfield

KY

Questioned Costs Internal Control / Segregation of Duties

Upon receiving the notification that there was an inconsistency in our payroll, we immediately took the recommendation that we should have a second individual review payroll prior to submission. In addition to this, we have made the decision to leave the payroll company that we contracted with in Ma...

Upon receiving the notification that there was an inconsistency in our payroll, we immediately took the recommendation that we should have a second individual review payroll prior to submission. In addition to this, we have made the decision to leave the payroll company that we contracted with in March of this year (2023) and will begin processing payroll in house again. We made this decision due to various inconsistencies with the payroll company, including improper tax reporting and issues with pay rates changing after being entered. With the switch back to processing in house, we will continue to have two individuals review payroll before it is submitted.

View Audit 6504 Questioned Costs: $1

Finding 4178 (2023-001)

Significant Deficiency 2023

Volunteers of America of Eastern Washington and Northern Idaho

WA

Procurement, Suspension & Debarment

1) A formal procurement policy will be developed and implemented at the agency’s earliest convenience, but no later than June 30, 2024. 2) Provide training to procurement personnel on the new policy and procedures.

View Audit 6500

Finding 4176 (2023-004)

Significant Deficiency 2023

Borger Junior College District

TX

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The College agrees that Enrollment Reporting should be submitted in a timely manner. The College is actively working with the new SIS to ensure the ability to be able to produce the reports.

View Audit 6498

Finding 4175 (2023-003)

Significant Deficiency 2023

Borger Junior College District

TX

Procurement, Suspension & Debarment § 200.321

The College agrees with the recommendation to update the procurement manual to maintain compliance related to contracting with small and minority business, women’s business enterprises, and labor surplus firms.

View Audit 6498

Corrective Action Plans

Filters