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Corrective Action Plans

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Finding 393465 (2022-012)
Significant Deficiency 2022
Kentucky State University
KY
Reporting Student Financial Aid Matching / Level of Effort / Earmarking
The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fai...
The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fairly new process/requirement. This process will be corrected going forward.
View Audit 303680
Finding 393464 (2022-011)
Significant Deficiency 2022
Kentucky State University
KY
Student Financial Aid Matching / Level of Effort / Earmarking
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a Graduation Fee is charged. This will be fully functional in fiscal year 2025.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a Graduation Fee is charged. This will be fully functional in fiscal year 2025.
View Audit 303680
Finding 393463 (2022-010)
Significant Deficiency 2022
Kentucky State University
KY
Reporting Student Financial Aid Matching / Level of Effort / Earmarking
The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fai...
The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fairly new process/requirement. This process will be corrected going forward.
View Audit 303680
Finding 393462 (2022-009)
Significant Deficiency 2022
Kentucky State University
KY
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The University concurs with the finding. The University is currently utilizing the Banner Optimization to refine that all withdrawn students are included in the Summary Level Report. This will be fully functional in fiscal year 2025.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to refine that all withdrawn students are included in the Summary Level Report. This will be fully functional in fiscal year 2025.
View Audit 303680
Finding 393461 (2022-008)
Significant Deficiency 2022
Kentucky State University
KY
Student Financial Aid Matching / Level of Effort / Earmarking
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a withdrawal date is entered. This will be fully functional in fiscal year 2025.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a withdrawal date is entered. This will be fully functional in fiscal year 2025.
View Audit 303680
Finding 393460 (2022-007)
Significant Deficiency 2022
Kentucky State University
KY
Student Financial Aid Eligibility
The University’s Office of Financial Aid is currently integrating a new SAP Policy for fiscal year 2025 and will be implementing the required controls in their general ledger accounting system that will ensure SAP is monitored for each student in a timely and accurate manner.
The University’s Office of Financial Aid is currently integrating a new SAP Policy for fiscal year 2025 and will be implementing the required controls in their general ledger accounting system that will ensure SAP is monitored for each student in a timely and accurate manner.
View Audit 303680
Finding 393459 (2022-006)
Significant Deficiency 2022
Kentucky State University
KY
Questioned Costs Cash Management
The University concurs with finding. The Bursar Office, under the office’s current leadership, has improved reporting procedures which allows for timely student reimbursements.
The University concurs with finding. The Bursar Office, under the office’s current leadership, has improved reporting procedures which allows for timely student reimbursements.
View Audit 303680 Questioned Costs: $1
Finding 393458 (2022-001)
Material Weakness 2022
North Tippah Consolidated School District
MS
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.458
The district did not have clear guidance and was unsure of how entries shoiuld be made. This was a process that had not been done before. Request was made prior to Mississippi Department of Education guidance and before the MCAPS update was available. Entry correction ahs been made and district wil...
The district did not have clear guidance and was unsure of how entries shoiuld be made. This was a process that had not been done before. Request was made prior to Mississippi Department of Education guidance and before the MCAPS update was available. Entry correction ahs been made and district will update policy to verify correct entries.
View Audit 303675
Finding 393450 (2022-009)
Material Weakness 2022
The Center for Black Women's Wellness, Inc.
GA
Procurement, Suspension & Debarment § 200.303
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-009: Suspension and Debarment- Material Weakness Recommendation: We recommend the Organization strengthen its policies and procedures to ensure suspension and de...
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-009: Suspension and Debarment- Material Weakness Recommendation: We recommend the Organization strengthen its policies and procedures to ensure suspension and debarment is adequately documented so that goods and services are purchased in accordance with Uniform Guidance and other federal guidelines. In addition, the Organization should verify that all vendors under covered transactions are not listed on the excluded parties list system by performing a search on sam.gov and maintaining the results of such search in the vendor’s file. Grantee Response and Corrective Action Plan 2022-009: In response to the audit finding under 2 CFR part 180 regarding the necessity to verify suspension or debarment status in compliance with the excluded parties list system, it is acknowledged that while the Center for Black Women’s Wellness did not previously have a formal policy specifically addressing suspension and debarment, our practices have nonetheless complied with the requirements. Recognizing the importance of formalizing these practices into policy, we are committed to developing and implementing a comprehensive policy that explicitly addresses these checks. This initiative will be integrated with our existing compliance frameworks to ensure consistent adherence across all procurement activities. In line with our recent enhancements in internal controls, including the engagement of a Contractual CFO in 2024, this policy will reinforce our ongoing efforts to uphold the highest standards of compliance and accountability in all our operations. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024
View Audit 303667
Finding 393449 (2022-008)
Material Weakness 2022
The Center for Black Women's Wellness, Inc.
GA
Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.320
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-008: Procurement – Material Weakness Recommendation: We recommend the Organization strengthen its policies and procedures to ensure procurement is adequately doc...
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-008: Procurement – Material Weakness Recommendation: We recommend the Organization strengthen its policies and procedures to ensure procurement is adequately documented so that goods and services are purchased in accordance with Uniform Guidance and other federal guidelines. Grantee Response and Corrective Action Plan 2022-008: We acknowledge the gap identified between our policy framework and its execution, particularly in the area of maintaining supporting documentation. The Center for Black Women’s Wellness has approved policies that are designed to meet the requirements of the Uniform Guidance; however, we recognize that in practice, implementation has been inconsistent. Notably, of the sixty transactions reviewed, eight were found lacking in supporting documentation. To address this issue, we have already taken corrective measures by reinforcing our procedures and ensuring that appropriate staff are aware of these requirements. In 2024, we strengthened our oversight by engaging a Contractual CFO who will be instrumental in implementing these enhanced controls. This effort is part of our ongoing commitment to ensure full compliance and transparency in our procurement processes, thereby aligning our practices more closely with our established policies. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024
View Audit 303667 Questioned Costs: $1
Finding 393448 (2022-007)
Material Weakness 2022
The Center for Black Women's Wellness, Inc.
GA
Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-007: Cash Management – Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all draw down r...
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-007: Cash Management – Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all draw down requests are reviewed and approved to ensure costs were accurately reported and paid before requesting reimbursement. Grantee Response and Corrective Action Plan 2022-007: We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. Previously draw down documentation was uploaded to a shared folder, in which the CEO and Fiscal Manager had access. In 2023, we implemented additional procedures to document review of drawdowns and supporting documentation. Additionally, documentation includes attaining the CEO signature on draw down documentation before the draw down is made. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024
View Audit 303667
Finding 393447 (2022-006)
Material Weakness 2022
The Center for Black Women's Wellness, Inc.
GA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-006 – Period of Performance – Significant Deficiency Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all...
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-006 – Period of Performance – Significant Deficiency Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all expenses include supporting documentation/invoice indicating period of performance. Grantee Response and Corrective Action Plan 2022-006: The Center for Black Women's Wellness has proactively updated our credit card policy in 2022. The CEO reviews the credit card statement monthly for discrepancies and allowable costs. Additionally, credit card holders are responsible for reviewing their credit card statements monthly for discrepancies and allowable costs. This measure aligns with our broader fiscal management improvements, which also involve the engagement of a Contractual CFO in April 2024 to oversee and refine our financial operations. These initiatives are part of our commitment to maintaining rigorous financial integrity and ensuring that all transactions are transparent and compliant with regulatory requirements. Additionally, we have resolved past documentation issues, such as those arising from the abrupt departure of an employee, by implementing robust procedures to avoid similar incidents in the future. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024
View Audit 303667 Questioned Costs: $1
Finding 393446 (2022-005)
Material Weakness 2022
The Center for Black Women's Wellness, Inc.
GA
Questioned Costs Internal Control / Segregation of Duties Material Weakness § 200.303
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-005 – Non Payroll Expenses- Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all expense...
U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-005 – Non Payroll Expenses- Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all expenses include supporting documentation/invoice indicating nature of expense, amount, authorization and approval for payment. Grantee Response and Corrective Action Plan 2022-005: The CEO has always reviewed the credit card statement monthly for discrepancies and allowable costs. Additionally, credit card holders are responsible for reviewing their credit card statements monthly for discrepancies and allowable costs. The Center for Black Women's Wellness has proactively updated our credit card policy in 2022, which is now signed by all employees, to reinforce the policy that receipts must be submitted to cardholder within 24 hours. This measure aligns with our broader fiscal management improvements, which also involve the engagement of a Contractual CFO in April 2024 to oversee and refine our financial operations. These initiatives are part of our commitment to maintaining rigorous financial integrity and ensuring that all transactions are transparent and compliant with regulatory requirements. Additionally, we have resolved past documentation issues, such as those arising from the abrupt departure of an employee, by implementing robust procedures to avoid similar incidents in the future. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024
View Audit 303667 Questioned Costs: $1
Finding 393401 (2022-005)
Material Weakness 2022
City of Wilton
ND
Reporting Internal Control / Segregation of Duties
Contact Person – Pattie Solberg, City Auditor; Corrective Action Plan – The City will submit the financial reporting package to the Federal Audit Clearinghouse within the earlier of 30 days of receipt of the auditor’s report or nine months after the end of the audit period. Completion Date – April 3...
Contact Person – Pattie Solberg, City Auditor; Corrective Action Plan – The City will submit the financial reporting package to the Federal Audit Clearinghouse within the earlier of 30 days of receipt of the auditor’s report or nine months after the end of the audit period. Completion Date – April 30, 2024
View Audit 303644
Finding 393400 (2022-004)
Significant Deficiency 2022
City of Wilton
ND
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326
Contact Person – Pattie Solberg, City Auditor; Corrective Action Plan – The City will implement a written procurement policy that follows Uniform Guidance and will review vendors for suspension and debarment before entering into covered transactions. Completion Date – April 30, 2024
Contact Person – Pattie Solberg, City Auditor; Corrective Action Plan – The City will implement a written procurement policy that follows Uniform Guidance and will review vendors for suspension and debarment before entering into covered transactions. Completion Date – April 30, 2024
View Audit 303644
Finding 393399 (2022-007)
Significant Deficiency 2022
City of El Monte
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
New procedures have been established to ensure the separation of duties and responsibility between the individuals who prepare grant reporting and the individuals who review the reports. Grant reports will be prepared by one individual and reviewed by supervisory-level staff personnel prior to the s...
New procedures have been established to ensure the separation of duties and responsibility between the individuals who prepare grant reporting and the individuals who review the reports. Grant reports will be prepared by one individual and reviewed by supervisory-level staff personnel prior to the submission of the report.
View Audit 303639
Finding 393397 (2022-006)
Significant Deficiency 2022
City of El Monte
CA
Procurement, Suspension & Debarment
As it pertains to purchases supported by Federal funding, each department is required to obtain supporting documentation that the vendor has not been suspended or disbarred prior to the purchase of the product or service.
As it pertains to purchases supported by Federal funding, each department is required to obtain supporting documentation that the vendor has not been suspended or disbarred prior to the purchase of the product or service.
View Audit 303639
Finding 393396 (2022-005)
Material Weakness 2022
City of El Monte
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness
To help standardize the solicitation of RFP and RFQ the new Contracts and Procurement Manager has drafted revisions and improvements to strengthen current procurement policies. The Contract and Procurement Manager shall be a part of the solicitation process from development of the RFP and RFQ throug...
To help standardize the solicitation of RFP and RFQ the new Contracts and Procurement Manager has drafted revisions and improvements to strengthen current procurement policies. The Contract and Procurement Manager shall be a part of the solicitation process from development of the RFP and RFQ through the rating and selection process to provide oversight and adherence to the adopted purchasing policy. Updated policy language has been proposed that designates the Contract and Procurement Manager to control the flow of evaluation score sheets ensuring a more fair and equitable treatment of bids. As of February 2024, the updated purchasing policy is pending review by the City Attorney’s Office.
View Audit 303639
Finding 393373 (2022-001)
Material Weakness 2022
City of Crawfordsville
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Terri Gadd, Clerk-Treasurer Contact Phone Number: (765) 364-5150 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Starting with the 2023 reporting of State and Local Fiscal Recovery Fu...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Terri Gadd, Clerk-Treasurer Contact Phone Number: (765) 364-5150 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Starting with the 2023 reporting of State and Local Fiscal Recovery Funds (SLFRF) Compliance Reporting to U.S. Treasury: The City of Crawfordsville management will follow the following process. 1. Before processing request from designated organizations the Clerk Treasurer and Mayor or a designated person, will review documentation and approve for payment/claim processing. 2. After approval a claim will be submitted to the Clerk Treasurer office for payment. 3. Clerk Treasurer will prepare and submit monthly expenditure report to the Mayor or designated person. 4. Annually before the Clerk Treasurer, reports to the U.S. Treasury expenditures the Clerk Treasurer and Mayor, or designated person, will review and confirm expenditures. 5. Clerk Treasurer will submit report to U.S. Treasury following prompts. 6. Clerk Treasurer will notify Mayor of the annual report submission. Anticipated Completion Date: January 2024
View Audit 303629
Finding 393298 (2022-008)
Material Weakness 2022
Stow-Munroe Falls City School District
OH
Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510
The District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the Districts federal schedule.
The District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the Districts federal schedule.
View Audit 303592
Finding 393293 (2022-007)
Material Weakness 2022
Stow-Munroe Falls City School District
OH
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.430
The District will review the Uniform Guidance requirements and ensure all expenditure adjustments are well supported with information to help ensure the federal monies are used on program activities as prescribed in the grant agreements.
The District will review the Uniform Guidance requirements and ensure all expenditure adjustments are well supported with information to help ensure the federal monies are used on program activities as prescribed in the grant agreements.
View Audit 303592 Questioned Costs: $1
Finding 393275 (2022-005)
Significant Deficiency 2022
Ecostudies Institute
WA
Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.305
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This...
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This will enhance clarity of costs attributable to each monthly period and reduces the chance that costs will be missed when requesting for reimbursement. Any reconciling transactions can be clearly tracked an Excel file of the general ledger detail by program. In addition, CLA recommends that The Organization emphasize to program management staff the importance of filing reimbursement requests each month and in a timely manner to reduce administrative and financial burden. There is no disagreement with the audit finding. Action taken in response to finding: The organization has modified our approach to making monthly reimbursement requests by including monthly general ledger details by program to ensure we have appropriate support and to increase clarity of costs attributable by month. Since fall/winter 2023, we have increased training to financial and program management staff around the importance of filing reimbursement request in a timely manner and we intend to increase the size of the financial support staff to further help minimize timely delays in reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024
View Audit 303558 Questioned Costs: $1
Finding 393274 (2022-004)
Significant Deficiency 2022
Ecostudies Institute
WA
Reporting HUD Housing Programs Significant Deficiency
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends for The Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. The Organ...
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends for The Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. The Organization has also taken steps to increase administrative support by hiring two individuals into the financial team. There is no disagreement with the audit finding. Action taken in response to finding: We have increased our emphasis and training for all program management staff involved with reporting to ensure proper controls around the timely filing of required reports. This includes creating monthly checklists of required reports and reconciliations. We also intend to increase the size of the financial support staff. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024
View Audit 303558
Finding 393273 (2022-003)
Significant Deficiency 2022
Ecostudies Institute
WA
Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds...
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds. CLA would recommend the use of an AP voucher, or similar, for each type of disbursement that leaves the Organization (check, EFT, credit card, etc.) to improve documentary evidence that costs are being reviewed and approved for appropriateness. There is no disagreement with the audit finding. Action taken in response to finding: Since Fall/Winter 2023, we have increased the emphasis and training for all staff on documenting evidence of approvals, including obtaining and retaining necessary documentation and proof of expenditure oversight for federal funds to ensure there is adequate evidence that costs are being reviewed and approved for appropriateness. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024
View Audit 303558 Questioned Costs: $1
Finding 393272 (2022-002)
Material Weakness 2022
Ecostudies Institute
WA
Procurement, Suspension & Debarment § 200.318 § 200.320
Material Weakness in Internal Control over Compliance Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review potential contractors to determine they arenot suspended or debarred. These procedures should include documenting the date t...
Material Weakness in Internal Control over Compliance Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review potential contractors to determine they arenot suspended or debarred. These procedures should include documenting the date that suspension and debarment verifications are made. In addition, we recommend The Organization formally adopt a Procurement, Suspension and Debarment policy in accordance with Uniform Guidance. There is no disagreement with the audit finding. Action taken in response to finding: Since Fall/Winter 2023, we have reviewed the Organization’s controls for procurement, suspension, and debarment, including the process for reviewing potential contractors for suspension and debarment. We have expanded our controls and increased training to improve control strength, and we have formally adopted a Procurement, Suspension and Debarment policy in accordance with Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 04/01/2024
View Audit 303558
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