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Corrective Action Plans

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Finding 1391 (2023-002)
Significant Deficiency 2023
Panhandle Cusd #2
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ens...
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ensure that they review each invoice/bill received prior to issuing payment for the invoice/bill and prior to submitting for grant reimbursement. Management’s Response: The District will take the necessary steps to avoid paying and charging invoices to multiple grants. Anticipated Date of Completion: June 30, 2024.
View Audit 2626 Questioned Costs: $1
Finding 1390 (2023-001)
Material Weakness 2023
Comprenhensive Community Child Care Inc. Dba 4c for Children
OH
Questioned Costs Cash Management
Comprehensive Community Child Care Organization, Inc dba 4C for Children submits the following corrective action plan for the year ended June 30, 2023. Finding 2023-001 Child and Adult Care Food Program (CACFP), CFDA 10.558 Condition: Comprehensive Community Child Care Organization, Inc. dba 4C for...
Comprehensive Community Child Care Organization, Inc dba 4C for Children submits the following corrective action plan for the year ended June 30, 2023. Finding 2023-001 Child and Adult Care Food Program (CACFP), CFDA 10.558 Condition: Comprehensive Community Child Care Organization, Inc. dba 4C for Children does not have an effective internal control process for disbursing meal reimbursement payments within the required 5-day period. The lack of a key control resulted in two instances (in a sample of 8) of late remittances. View of Responsible Officials: 4C agrees with the audit finding. Corrective Action Plan: 4C will implement a control process and tracking related to all requests for advance payment for the Child and Adult Care Food Program to adhere to the required 5-day disbursement of provider payments. Responsible Party: Colleen Swanson, CFO Anticipated Completion Date: July 1, 2023
View Audit 2622 Questioned Costs: $1
Ministry in Action Living Center of Lufkin, INC
TX
Internal Control / Segregation of Duties
Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed on ...
Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed on or before the date the audited financial statements for the year ended June 30, 2023 were available to be issued and thus the finding is considered cleared. Contact Person Responsible: Josh Allen, President Completion Date: See UG-IC-4.
View Audit 2605
Lewis-Toran Retirement Community, Inc.
TX
Internal Control / Segregation of Duties
Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed o...
Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed on or before the date the audited financial statements for the year ended June 30, 2023 were available to be issued and thus the finding is considered cleared. Contact Person Responsible: Josh Allen, President Completion Date: See UG-IC-4.
View Audit 2604
Villa De Lucas, Inc.
TX
Internal Control / Segregation of Duties
Villa De Lucas, Inc. HUD Project No.: 114-HD028 CORRECTIVE ACTION PLAN June 30, 2023 Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submit...
Villa De Lucas, Inc. HUD Project No.: 114-HD028 CORRECTIVE ACTION PLAN June 30, 2023 Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed on or before the date the audited financial statements for the year ended June 30, 2023 were available to be issued and thus the finding is considered cleared. Contact Person Responsible: Josh Allen, President Completion Date: See UG-IC-4.
View Audit 2603
Butler University
IN
Procurement, Suspension & Debarment § 200.318 § 200.326
Views of Responsible Officials and Planned Corrective Action: The University agrees with the finding, a revised policy has been drafted and was approved in September 2023.
Views of Responsible Officials and Planned Corrective Action: The University agrees with the finding, a revised policy has been drafted and was approved in September 2023.
View Audit 2599
Lake Forest College
IL
Matching / Level of Effort / Earmarking Student Financial Aid § 200.303
Finding 2023-001: Perkins Loan Recordkeeping and Retention Finding: Lake Forest College had two instances where the original promissory could not be located for a student who received a Federal Perkins Loan. Cause: Attributing to human error, the College was unsuccessful in finding the original p...
Finding 2023-001: Perkins Loan Recordkeeping and Retention Finding: Lake Forest College had two instances where the original promissory could not be located for a student who received a Federal Perkins Loan. Cause: Attributing to human error, the College was unsuccessful in finding the original promissory notes. Over the course of the past 20 years numerous staff changes, along with transitioning from physical paper MPN’s to electronic copies has resulted in the potential misplacement of these two MPN’s. Corrective Actions Taken or Planned: In 2018 the College transitioned from keeping physical paper copies of MPN’s, to a digital/electronically managed system, hosted through ECSI, a third-party that specializes in managing Perkins loans. The College believes this migration has and will continue to aid the maintenance of Perkins Loan records. Additionally, the College will self-audit its Perkins Loans files to identify which records are maintained onsite vs. electronically through ECSI and determine if there are any other paper records that have been misplaced. Contact Person Responsible: AJ Rodino, Controller arodino@lakeforest.edu Anticipated Completion Date: May 2024
View Audit 2597
Finding 1375 (2023-003)
Material Weakness 2023
McMurry University
TX
Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking
Finding 2023-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 Finding Summary: Late or missing loan disbursement notification: The University was required to give notification of Title IV loan disbursements within 30 days before ...
Finding 2023-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 Finding Summary: Late or missing loan disbursement notification: The University was required to give notification of Title IV loan disbursements within 30 days before or 7 days after the date of a loan disbursement. Thirty-nine students were found with missing or late loan disbursement notifications. Responsible Individuals: Tim Sechrist, Director of Financial Aid Corrective Action Plan: We agree with the auditors’ findings and recommendations. Training will be completed with staff that disburse federal student loans. Additionally, a report has been created to identify students that have not been sent a disbursement notification. This report will be run weekly to ensure students are notified within 7 days of any disbursement. Anticipated Completion Date: December 22, 2023.
View Audit 2584
Finding 1370 (2023-002)
Material Weakness 2023
McMurry University
TX
Special Tests & Provisions Student Financial Aid Material Weakness
Finding 2023-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 and 84.063 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determination ...
Finding 2023-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 and 84.063 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determination of withdrawal date (more than 30 days after the end of the period of enrollment), three returns completed more than 45 days after the withdrawal date, two incorrect percentage of aid earned calculations, and one overpayment of $9 to the Department of Education. Responsible Individuals: Tim Sechrist, Director of Financial Aid Corrective Action Plan: We agree with the auditors’ findings and recommendations. Training will be completed with all staff that complete and review R2T4 calculations (Tim Sechrist, Johnna Bolden, Dora Caffey). Additionally, the process of calculations will be updated to include an additional staff member. Dora Caffey will review all incoming withdrawals and begin the process of the calculation. This additional person will ensure timely and accurate calculations. Anticipated Completion Date: December 22, 2023.
View Audit 2584
Finding 1368 (2023-004)
Material Weakness 2023
McMurry University
TX
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring
Finding 2023-004 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.007, 84.033, 84.063, 84.268 and 84.379 Finding Summary: Unauthorized credit balances: In the event that a Title IV aid disbursement results in a credit balance on a stud...
Finding 2023-004 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.007, 84.033, 84.063, 84.268 and 84.379 Finding Summary: Unauthorized credit balances: In the event that a Title IV aid disbursement results in a credit balance on a student’s account, the University is required to disburse the funds to the student within 14 days of the disbursement, unless the student or parent has authorized the retention of a credit balance. Five students who received Title IV aid resulting in a credit balance on their accounts did not receive a disbursement of the funds within 14 days of the disbursement. The University did not have an authorization from the student or parent to retain the credit balance. Responsible Individuals: Shawnta Clark, Director of Student Accounts Corrective Action Plan: We agree with the auditors’ findings and recommendations. Credit balance reports will be pulled twice weekly (Monday and Wednesday) to ensure federal funds credits are timely disbursed on designated check run days. A management review procedure will be added for monitoring credit balance reports. Anticipated Completion Date: December 22, 2023
View Audit 2584
Finding 1367 (2023-002)
Significant Deficiency 2023
Knox County
NE
Procurement, Suspension & Debarment § 200.214 § 200.303
Corrective Action Planned: The County has discussed checking the SAM (System for Award Management formerly Excluded Parties Listing System (EPLS), which is maintained by the General Services Administration to ensure vendors are not suspended or debarred before entering a transaction. Anticipated C...
Corrective Action Planned: The County has discussed checking the SAM (System for Award Management formerly Excluded Parties Listing System (EPLS), which is maintained by the General Services Administration to ensure vendors are not suspended or debarred before entering a transaction. Anticipated Completion Date: Ongoing Responsible Party: Krista Nix, Deputy County Clerk
View Audit 2567
Finding 1366 (2023-005)
Significant Deficiency 2023
Craig City School District
AK
Reporting Significant Deficiency
Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Melinda Bass, Business Manager Corrective Action Plan: The preliminary audit states that each school district must submit an Impact Aid application annually by January 31 at 11:59pm Eastern T...
Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Melinda Bass, Business Manager Corrective Action Plan: The preliminary audit states that each school district must submit an Impact Aid application annually by January 31 at 11:59pm Eastern Time. During Altman, Rogers & Co.’s review of CCSD’s FY 24 application, Altman, Rogers & Co. notes a significant deficiency because CCSD’s application was not submitted until February 1, 2023. CCSD discovered there was a discrepancy with the instructions for our FY 24 Impact Aid application between what was provided on the Impact Aid website for Section 7003 Application Instructions and a slide presentation that the U.S. Department of Education developed for Impact Aid Applications. CCSD’s Business Manager, Melinda Bass, followed the instructions on the Impact Aid website that stated that Impact Aid applications will be placed in a “Waiting Signature” status and the LEA user will be notified by email that they would have a task waiting. CCSD Business Manager, Melinda Bass, followed these instructions and then unfortunately discovered the discrepancy between the website and slide presentation. CCSD submitted our FY 24 Impact Aid application on time by the January 31 deadline, however, because we were waiting for email confirmation, the application wasn’t signed by the January 31 deadline and was signed on February 1. CCSD disagrees with this item being considered a significant deficiency. Moving forward, CCSD will ensure all Impact Aid applications are submitted and signed by the January 31 deadline.
View Audit 2560
Finding 1364 (2023-004)
Material Weakness 2023
Raccoon Consolidated School District 1
IL
Equipment & Real Property Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of C...
Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Misty Johannes, Superintendent Management's Response: The District will ensure expenditures are coded correctly.
View Audit 2551
Finding 1338 (2023-002)
Material Weakness 2023
Life Pacific University
CA
Subrecipient Monitoring Material Weakness
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: • Management has reached out to the audit team for guidance on implementation. LPU’s IT Director has been assigned the oversight of this project and will be making recommendations for leadership to consider. Leadership will balance ...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: • Management has reached out to the audit team for guidance on implementation. LPU’s IT Director has been assigned the oversight of this project and will be making recommendations for leadership to consider. Leadership will balance these recommendations with current budget and resource restrictions. Budget constraints over the past several years have equated to limited resources in the IT department, as we currently have only one employee for IT needs. Person Responsible for Corrective Action Plan: Rachel Au, CFO Anticipated Date of Completion: Unknown. LPU’s current state make it difficult to identify with any specificity when this item will be addressed.
View Audit 2492
Prairie Estates
MO
HUD Housing Programs
Corrective Action Plan for Current Year Findings_x000B_2023-001 Replacement Reserve Deposits_x000B__x000B_Corrective Action Plan_x000B__x000B_The deposit was delayed due to cash flow issues from service coordinator funding not been allocated for the year, but the deposit for March 2023 was made on M...
Corrective Action Plan for Current Year Findings_x000B_2023-001 Replacement Reserve Deposits_x000B__x000B_Corrective Action Plan_x000B__x000B_The deposit was delayed due to cash flow issues from service coordinator funding not been allocated for the year, but the deposit for March 2023 was made on May 9, 2023. The parent company, West Central Missouri Community Action Agency, has since secured an operating line of credit, and in the event of a shortfall of operating cash for Prairie Estates in the future that would inhibit a monthly deposit being made to replacement reserves, a request for access to the line of credit will be made in order to stay in compliance with the regulatory agreement._x000B__x000B_Person(s) Responsible: Aaron Franklin, Karen Webber Timing for Implementation: Completed 05/09/2023
View Audit 2491
Fuller Theological Seminary and Subsidiaries
CA
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: We are thankful for the recognition of the significant work that has been done to comply with GLBA and protect the PII of Fuller's students. In response to these findings Fuller will, by December of 2023, complete the following ...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: We are thankful for the recognition of the significant work that has been done to comply with GLBA and protect the PII of Fuller's students. In response to these findings Fuller will, by December of 2023, complete the following documentation of known policies and procedures: 1. Create a monthly calendar of information security that documents the information security activities undertaken each month. 2. Document Fuller's review of vendor SOC reports and contract language. Person Responsible for Corrective Action Plan: Jeff Harwell, Chief Technology Officer Anticipated Date of Completion: 12/31/2023
View Audit 2482
Finding 1315 (2023-001)
Significant Deficiency 2023
Wentworth Corporation
RI
HUD Housing Programs Eligibility
Wentworth Corporation agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place...
Wentworth Corporation agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff.
View Audit 2470
Finding 1314 (2023-001)
Significant Deficiency 2023
Shore Courts, INC
RI
HUD Housing Programs Eligibility
Shore Courts, Inc. agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place to...
Shore Courts, Inc. agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff.
View Audit 2469
Finding 1313 (2023-001)
Significant Deficiency 2023
Jm Apartments Inc.
RI
Questioned Costs Eligibility HUD Housing Programs
JM Apartments agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place to ass...
JM Apartments agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff.
View Audit 2464 Questioned Costs: $1
Finding 1312 (2023-003)
Significant Deficiency 2023
Union College
NE
Questioned Costs Student Financial Aid Significant Deficiency
College Work Study – Assistance Listing No. 84.033 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. View of responsible officials: There is no disagreement with the audit finding. Action ...
College Work Study – Assistance Listing No. 84.033 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Federal Work Study (FWS) earnings are tracked in the payroll department and reported to Student Financial Services (SFS) on a monthly basis. In November 2022, Union College hired a new Payroll Accountant who failed to provide FWS earnings to SFS after her hire date. Had SFS been notified of the actual amount the student earned, the department would have increased the award. The Controller in the Accounting office is aware of the lack of competence in this position, and took steps to ensure this finding does not come up in future years. A new Payroll Accountant was hired in October 2023. The new employee has many years of higher-education experience, including work with financial award packages. The Controller believes this will be a positive change for the Accounting office, and believes this finding will be eliminated in FY24. Name(s) of the contact person(s) responsible for corrective action: Steve Trana, VP for Financial Administration Planned completion date for corrective action plan: October 31, 2023
View Audit 2445 Questioned Costs: $1
Finding 1310 (2023-002)
Significant Deficiency 2023
Union College
NE
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Perkins Promissory Notes – Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting th...
Perkins Promissory Notes – Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting the completion of promissory note. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union College follows to ensure promissory notes are signed is coordinated through Student Financial Services (SFS). SFS determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted SFS has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes, or documentation deemed appropriate by the Department of Education, are available for the Perkins loans that will be assigned to the Department of Education. Unfortunately, previous employees did not keep accurate records; this was brought to light when a new employee took over student accounts in August 2021. While the new employee has worked hard to track down all MPNs, we know that there are some that will never be found. As a result, this will likely be a repeat finding until all Perkins Loans are assigned or liquidated. It is our hope that this process will be completed by May 31, 2025. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. Name(s) of the contact person(s) responsible for corrective action: Steve Trana, VP for Financial Administration Planned completion date for corrective action plan: We hope to assign or liquidate all Perkins loans by May 31, 2025. Until then, it is likely that this will be a recurring item on our corrective action report.
View Audit 2445
Finding 1306 (2023-006)
Material Weakness 2023
Dawson County School District No. 20
NE
Questioned Costs Eligibility
The superintendent will verify with the staff member in charge of the verification process that the verification process is completed according to the proper timeline; review the income verification information provided by families and ensure the proper status has been redetermined; ensure families ...
The superintendent will verify with the staff member in charge of the verification process that the verification process is completed according to the proper timeline; review the income verification information provided by families and ensure the proper status has been redetermined; ensure families are timely notified of the confirmed or changed status; verify necessary status changes have been updated in the nutrition program software.
View Audit 2430 Questioned Costs: $1
Finding 1303 (2023-005)
Material Weakness 2023
Dawson County School District No. 20
NE
Questioned Costs Eligibility
When District staff learns o facts that could affect eligibility determination, they will request households submit a new application with the updated information rather than altering the original application.
When District staff learns o facts that could affect eligibility determination, they will request households submit a new application with the updated information rather than altering the original application.
View Audit 2430 Questioned Costs: $1
Finding 1300 (2023-004)
Material Weakness 2023
Dawson County School District No. 20
NE
The District will train a second staff member to review the eligibility applications and calculations, ensuring accurate data is entered into the nutrition program software. Additionally, the superintendent will verify that the verification process is completed according to the proper timeline; revi...
The District will train a second staff member to review the eligibility applications and calculations, ensuring accurate data is entered into the nutrition program software. Additionally, the superintendent will verify that the verification process is completed according to the proper timeline; review the income verification information provided by families and ensure the proper status has been redetermined; ensure families are timely notified of the confirmed or changed status; verify necessary status changes have been updated in the nutrition program software; and review information included in federal reimbursement requests before they are submitted.
View Audit 2430
Finding 1295 (2023-003)
Material Weakness 2023
Dawson County School District No. 20
NE
Internal Control / Segregation of Duties
The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. However, the District's budget will not allow the means to hire sufficient staffing to completely correct this finding. This will continue to be an ongoing process.
The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. However, the District's budget will not allow the means to hire sufficient staffing to completely correct this finding. This will continue to be an ongoing process.
View Audit 2430
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