Corrective Action Plans

Finding 3697 (2023-003)

Significant Deficiency 2023

MO

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Actions - The Student Financial Services Office is notified by the Registrar's Office when a student has completed the withdrawal process. Once that notification has been received, the Director of Financial Aid will complete the return of Title I...

Views of Responsible Officials and Planned Corrective Actions - The Student Financial Services Office is notified by the Registrar's Office when a student has completed the withdrawal process. Once that notification has been received, the Director of Financial Aid will complete the return of Title IV funds worksheet on the Common Origination and Disbursement (COD) website and update Colleague accordingly. A letter will be sent to the student notifying them of the modification to their financial aid award. To ensure all withdrawn students receiving federal financial aid have been processed, the Argos Withdrawn Student report will be run monthly. Each student will be reviewed to see if federal financial aid was awarded and disbursed for the term in which they withdrew. If there is a student that still needs to be processed, the Director of Financial Aid will complete those steps immediately.

View Audit 5837

Finding 3696 (2023-002)

Significant Deficiency 2023

Lincoln University

MO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Actions – The Registrar's Office reports student enrollment status to the National Student Clearinghouse according to the predetermined reporting schedule based on our census dates. The University opened a case with the Clearinghouse's audit reso...

Views of Responsible Officials and Planned Corrective Actions – The Registrar's Office reports student enrollment status to the National Student Clearinghouse according to the predetermined reporting schedule based on our census dates. The University opened a case with the Clearinghouse's audit resource department to gather information on what may have led to reporting delays. The Clearinghouse has indicated there was an NSLDS outage between July 2022 and March 2023 which could have resulted in several delays, such as those noted in the audit. If future NSLDS outages are anticipated or known, the Registrar's Office will adjust our reporting practices accordingly. The Registrar's Office has created and made available a procedural guide to running and submitting reports to make sure program length and other data submitted is accurate.

View Audit 5837

Finding 3695 (2023-001)

Significant Deficiency 2023

International City/county Management Association

DC

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The Association will undertake review of its procedures related to FFATA reporting and will implement additional controls to ensure timely submission of FFATA sub-award reports.

View Audit 5831

Finding 3691 (2023-001)

Significant Deficiency 2023

Volunteers of America Chesapeake & Carolinas, INC

MD

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430

Finding #2023-001 – Allowable Costs relating to Time and Effort and Internal Controls Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – First Quarter of 2024 Information on the Major Federal Program: U.S. Department of Health and Human Services Name...

Finding #2023-001 – Allowable Costs relating to Time and Effort and Internal Controls Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – First Quarter of 2024 Information on the Major Federal Program: U.S. Department of Health and Human Services Name of Program: Substance Abuse and Mental Health Services Assistance Listing Number: 93.243 Grant Award Number: 1H79TI085239-01/6H79SM080760-03M001/1H79TI084237-01/ 1H79SM080760-01 Grant Award Period: September 30, 2022 to September 29, 2027, November 30, 2018 to November 29, 2023, September 30, 2021 to September 29, 2026/November 30, 2018 to November 29, 2023 U.S. Department of Veterans Affairs Name of Program: Veterans Supportive Housing Per Diem Program Assistance Listing Number: 64.024 Grant Award Number: VOAQ754-1291-558-PD-21, VOAQ754-2080-558-CM-22, VOAQ754-2286-565-CM-22 Grant Award Period: October 1, 2022 to September 30, 2023 Corrective Action Plan: Effective immediately, the Organization will strictly enforce its policy for employees to properly complete their timesheets and for supervisors to properly review and approve employees’ timesheets. To do this, the Organization will conduct a training for all employees and supervisors about how to properly complete and review timesheets. To ensure compliance with the policy, the Organization will conduct random checks of timesheets every pay period to verify that supervisory approval is performed. Appropriate disciplinary action will be implemented for non-compliance.

View Audit 5813

Finding 3686 (2023-002)

Material Weakness 2023

St. John's College

NM

Reporting Material Weakness Matching / Level of Effort / Earmarking

This was a one-time grant from the Federal Emergency Management Agency in response to the college’s mitigation expenses related to the COVID-19 pandemic. Funding for this is now complete. The SEFA will be reviewed for accuracy of any new awards.

View Audit 5788

Finding 3685 (2023-001)

None 2023

Bothwell Regional Health Center

MO

Cash Management Reporting

The Health Center incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Steve Davis, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by May 31, 202...

The Health Center incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Steve Davis, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by May 31, 2023 Corrective Action Plan: While this did not lead to any additional lost revenues being made available to the Health Center, the Health Center is going to continue and improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure any future portal submissions are compliant with said guidance.

View Audit 5784

Finding 3684 (2023-003)

None 2023

Unified School District of Marshfield

WI

Eligibility School Nutrition Programs

2023-003 - Income Eligibility Guidelines - Contact: Sam Lehman, Director of Business Services. Completion date: June 30, 2024. The District will improve its evaluation of income eligibility for Child Nutrition Cluster program by following the income eligibility guidelines.

View Audit 5780

Finding 3683 (2023-002)

Significant Deficiency 2023

St Johns County School District

FL

Questioned Costs Special Tests & Provisions

Planned Corrective Action:Enhance procedures to update Federally funded construction contracts to require the submittal of weekly certified payrolls to appropriate District Personnel. Anticipated Completion Date: Immediately Responsible Contact Person: Dawn Posey, Director of Accounting

View Audit 5769 Questioned Costs: $1

Finding 3680 (2023-003)

Significant Deficiency 2023

Countryside Charter Academy

MI

Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

School’s Response – The School concurs with this finding and will include Davis Bacon prevailing wage requirements in all future construction contracts that are being paid by federal funds.

View Audit 5757

Finding 3678 (2023-001)

Material Weakness 2023

Blossom Village Housing Development Fund Corporation

NY

HUD Housing Programs Eligibility Reporting

2023-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: • Two of the files were missing Form HUD-50059, Owner’s Certification of Com...

2023-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: • Two of the files were missing Form HUD-50059, Owner’s Certification of Compliance. Recommendation: We recommend the Corporation establish procedures to ensure that the annual recertifications are completed on a timely basis in accordance with HUD requirements. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Dr. Seanelle Hawkins at (585) 325-6530.

View Audit 5748

Finding 3677 (2023-001)

Material Weakness 2023

West Henrietta Housing Development Fund Corporation

NY

Eligibility HUD Housing Programs Reporting

2023-001: Section 202, Assistance Listing No. 14.157 One tenant file was selected for testing and the required documentation to determine eligibility, as required by HUD regulations, could not be located as follows: • The file was missing Form HUD-50059, Owner’s Certification of Compliance. Recommen...

2023-001: Section 202, Assistance Listing No. 14.157 One tenant file was selected for testing and the required documentation to determine eligibility, as required by HUD regulations, could not be located as follows: • The file was missing Form HUD-50059, Owner’s Certification of Compliance. Recommendation: We recommend the Corporation establish procedures to ensure that the annual recertifications are completed on a timely basis in accordance with HUD requirements. Action Taken: Management agrees with the condition and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.

View Audit 5747

Finding 3676 (2023-001)

Material Weakness 2023

Corn Hill Housing Development Fund Corporation

NY

HUD Housing Programs Eligibility Reporting

2023-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by HUD regulations: • Form HUD-50059, Owner’s Certificati...

2023-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by HUD regulations: • Form HUD-50059, Owner’s Certification of Compliance • A completed and signed application • The signed lease agreement • The move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all tenant files are properly maintained to comply with HUD regulations. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.

View Audit 5746

Finding 3675 (2023-001)

Material Weakness 2023

East River Road Housing Development Fund Company,inc.

NY

Eligibility HUD Housing Programs Reporting

2023-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: • One file was missing Form HUD-50059, Owner’s Certification of Compl...

2023-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: • One file was missing Form HUD-50059, Owner’s Certification of Compliance Recommendation: We recommend the Corporation establish procedures to ensure that the annual recertifications are performed on a timely basis in accordance with HUD requirements. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.

View Audit 5745

Finding 3674 (2023-001)

Material Weakness 2023

Goose II Housing Development Fund Company, Inc.

NY

Eligibility HUD Housing Programs Reporting

2023-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: • One file was missing Form HUD-50059, Owner’s Certification of Compl...

2023-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: • One file was missing Form HUD-50059, Owner’s Certification of Compliance Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.

View Audit 5743

Finding 3673 (2023-001)

Material Weakness 2023

The Housing Authority of the City of Ozark, Alabama

AL

HUD Housing Programs Eligibility Material Weakness

Corrective Action Plan (CAP) The Ozark Housing Authority (Housing Authority) To the Department of Housing and Urban Development, During the Fiscal Year 2023 audit, the Housing Authority could not locate two tenant files along with one HUD 50058 Reexamination form, two HUD 9886 Authorization forms ...

Corrective Action Plan (CAP) The Ozark Housing Authority (Housing Authority) To the Department of Housing and Urban Development, During the Fiscal Year 2023 audit, the Housing Authority could not locate two tenant files along with one HUD 50058 Reexamination form, two HUD 9886 Authorization forms and three third party verification documents. The Housing Authority’s Executive Director, Dannie Walker, is responsible for implementing the corrective action plan. CAP developed to resolve audit finding: Finding 2023-001 – Tenant Eligibility and Reexaminations We were aware of the tenant file deficiencies before audit fieldwork began and had begun implementing the recommendation of strengthening internal controls over eligibility requirements in addition to having made personnel changes to the eligibility department. The deficiency that led to this finding will be corrected by March 31, 2024.

View Audit 5733

Finding 3670 (2023-001)

Significant Deficiency 2023

Huron Valley Schools

MI

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties

The District will implement controls in its meal claim process to ensure that student meals claimed for reimbursement equal student meals served. The Food Service Supervisor and/or Food Service Administrative Assistant will create a summary meal count sheet each month totaling the number of student ...

The District will implement controls in its meal claim process to ensure that student meals claimed for reimbursement equal student meals served. The Food Service Supervisor and/or Food Service Administrative Assistant will create a summary meal count sheet each month totaling the number of student meals seved based on the electronic and manual meal count sheets prior to submitting the meal claim in the Michigan Nutrition Data System (MiND). The monthly meal claim submitted will be filed with the supporting documentation an dsigned by the individual submitting the claim attesting that the meals claimed match the meals counted.

View Audit 5732 Questioned Costs: $1

Finding 3665 (2023-001)

None 2023

Liberty University, Inc.

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Name of Responsible Individual: Jason Byrd, University Registrar Liberty acknowledges that there was one instance in which a student’s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes that there were multiple months in the year in which there were re...

Name of Responsible Individual: Jason Byrd, University Registrar Liberty acknowledges that there was one instance in which a student’s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes that there were multiple months in the year in which there were repeat errors found in the SSCR error file. Corrective Action: Liberty University continues to work to ensure the enrollment reporting process is handled compliantly and within allowable timeframes. There were multiple errors that were proactively addressed with National Student Clearinghouse (NSC) as Liberty was unable to resolve them internally. This was one of the contributing factors in having multiple months of repeat errors as NSC did not resolve. We will continue to work with NSC to resolve timing issue that result in errors outside of compliance timeframes. Additionally, the Registrar’s Office will work with ADS Academics to review the standard report used through Ellucian’s Banner to report student enrollment status to NSC. The goal of this review will be to better identify the source of errors and reduce error count for future submissions. Finally, over the last year, Liberty’s Financial Aid Office has hired an employee whose primary focus will be to provide an additional Quality Control (QC) process for enrollment reporting. This employee will work collaboratively with the Registrar’s Office to ensure roster errors and student enrollment level changes are resolved and reported within the permissible timeframes. While this position has been filled, we have been limited by the U.S. Department of Education’s National Student Loan Data System (NSLDS), as they transitioned to a new system and reporting used for this QC process was not released until July of 2023 and was not functional until September 2023 due to run-time errors that went unresolved. Liberty reached out to the U.S. Department of Education on multiple occasions (Case# 220920-00436 and Case# 230718-000084) in order to obtain a working report. Anticipated Completion Date: March 2024

View Audit 5728

Finding 3657 (2023-001)

Significant Deficiency 2023

Marcellus Central School District

NY

The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year end

View Audit 5706

Finding 3654 (2023-001)

None 2023

South Central Cusd 401

IL

Reporting Cash Management

FINDING SYNOPSIS: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records established for accounting for ESSER grants funding did not match the reimbursement request reports. ACTION STEPS: Grant expenditure reports will be reconciled to accountin...

FINDING SYNOPSIS: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records established for accounting for ESSER grants funding did not match the reimbursement request reports. ACTION STEPS: Grant expenditure reports will be reconciled to accounting records for the time period of the expenditure report and for the grant project in its entirety prior to the filing of each expenditure report. CONTACT PERSON(S): Kerry Herdes, Superintendent and Virginia Keen, Bookkeeper. ANTICIPATED COMPLETION DATE: September 1, 2023.

View Audit 5696

Finding 3652 (2023-004)

Material Weakness 2023

Coos County School District No. 54

OR

Special Tests & Provisions Eligibility Material Weakness

#2023-004 Material Weakness related internal controls and compliance with Special Tests and Provisions – Verifications: The District did not perform verification of free/reduced meal applications until March 2023. Recommendation: Auditor recommends the District maintain close communication wit...

#2023-004 Material Weakness related internal controls and compliance with Special Tests and Provisions – Verifications: The District did not perform verification of free/reduced meal applications until March 2023. Recommendation: Auditor recommends the District maintain close communication with the Department of Education, particularly during any period when there is a change in manner in which the food service program operates. Action Taken: The Bandon School District will maintain close communication with the Department of Education, particularly during any period when there is a change in the manner in which the food service program operates. The Director of Food Services will also reach out to the verification team to make sure verifications are done promptly. They will also check regularly for incoming applications that also must be verified promptly. Effective May 2023.

View Audit 5692

Finding 3650 (2023-003)

Significant Deficiency 2023

Coos County School District No. 54

OR

Subrecipient Monitoring Cash Management Reporting

#2023-003 Significant Deficiency in internal controls and noncompliance related to reporting: The District did not have adequate internal controls over meal claiming process and as a result, errors were made and not detected. Recommendation: Personnel need to be assigned to provide a second rev...

#2023-003 Significant Deficiency in internal controls and noncompliance related to reporting: The District did not have adequate internal controls over meal claiming process and as a result, errors were made and not detected. Recommendation: Personnel need to be assigned to provide a second review of the meal counts. Ideally, software would be used to avoid human error in tallying. Action Taken: Since May of 2023, the Bandon School District has used Mealtime to avoid human error in tallying. The Food Services Director reviews these numbers monthly to ensure accuracy.

View Audit 5692

Finding 3648 (2023-002)

Material Weakness 2023

Coos County School District No. 54

OR

Eligibility Material Weakness School Nutrition Programs

#2023-002 Material Weakness related to eligibility for free and reduced price meals: During a transitional year where all meals were being provided free to all students under various funding sources, the District did not actively solicit applications from households and did not process those appli...

#2023-002 Material Weakness related to eligibility for free and reduced price meals: During a transitional year where all meals were being provided free to all students under various funding sources, the District did not actively solicit applications from households and did not process those applications that were received until nearly six months later. Recommendation: Auditor recommends the District maintain close communication with the Department of Education, particularly during any period when there is a change in manner in which the food service program operates. Action Taken: The Bandon School District will maintain in close communication with the Department of Education, particularly during any period when there is a change in the manner in which the food service program operates. Director of Food Services will also regularly reach out to ODE’s assigned Nutrition Specialist to verify the certification of students’ classification on free, reduced and paid students is correct. Effective May of 2023.

View Audit 5692

Finding 3647 (2023-001)

Significant Deficiency 2023

Northwest State Community College

OH

Subrecipient Monitoring § 200.329

The College did not report total expenditures on the quarterly reports for the ALN 84.425M (SIP). The College will revise procedures to ensure amounts reported on the reports are accurate.

View Audit 5648

Finding 3646 (2023-001)

Significant Deficiency 2023

Village Cooperative of Sioux Falls

SD

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 5647

Finding 3645 (2023-001)

Significant Deficiency 2023

Halifax County Board of Education

NC

Special Tests & Provisions Significant Deficiency

Name of Contact Person: Terry Alston, Chief Finance Officer Corrective Action Plan: Management will monitor Program Report Code expenditures on a monthly basis for compliance with the 10% federal requirement. Amendments will be submitted through the BUD system, as necessary, to ensure compliance wit...

Name of Contact Person: Terry Alston, Chief Finance Officer Corrective Action Plan: Management will monitor Program Report Code expenditures on a monthly basis for compliance with the 10% federal requirement. Amendments will be submitted through the BUD system, as necessary, to ensure compliance with the 10% requirement. Proposed Completion Date: Immediately

View Audit 5641

Corrective Action Plans

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