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Corrective Action Plans

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Thomas Jefferson University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Cash Management
2022-001: Reporting Management?s view and corrective action plan Management concurs that FISAP for the Federal Perkins Loan program contained incorrect amounts for ?Cash on hand and in depository? as of 6/30/22 and 10/31/22. The misstatements were due to clerical errors and insufficient review prior...
2022-001: Reporting Management?s view and corrective action plan Management concurs that FISAP for the Federal Perkins Loan program contained incorrect amounts for ?Cash on hand and in depository? as of 6/30/22 and 10/31/22. The misstatements were due to clerical errors and insufficient review prior to submission. Management will implement an enhanced review process to validate all amounts reported on the FISAP prior to submission. Implementation date: July 2023 Ronald Keller Vice President for Finance & Controller
View Audit 36823
Thomas Jefferson University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
2022-003: Enrollment Reporting Management?s view and corrective action plan Management concurs with the findings regarding the delay and insufficient graduation reporting to NSLDS. The University Registrar is aware of the 6-day delinquency in reporting for summer term due to the timing of the degree...
2022-003: Enrollment Reporting Management?s view and corrective action plan Management concurs with the findings regarding the delay and insufficient graduation reporting to NSLDS. The University Registrar is aware of the 6-day delinquency in reporting for summer term due to the timing of the degree awards for the May graduates on the East Falls campus. Degree audits will be checked to ensure are awarded in a timely manner. We also will work with NSC to ensure all enrollment reporting schedules are updated in accordance with the academic calendar of the appropriate branch, limiting any issue with the 60-day certification date during our Summer term, as all other terms have been reported correctly. This will happen every semester on a 4?6 week basis, in tandem with enrollment report submissions. This will resolve the 60-day certification issue. Academic Services makes every effort to report clean enrollments accurately and on time. However, we continue to find inconsistencies with the NSC transmissions to NSLDS and are aware of the need for additional oversight of the NSC process as well as the development of a process to audit NSC transmissions to NSLDS. This will also aid in the elimination of reporting errors between NSC and NSLDS, as in the case of the three graduation records. The Office of Academic Services is working to identify resources to address the above action plans. Implementation date: July 2023 Raelynn Cooter Vice Provost for Academic Infrastructure and Effectiveness
View Audit 36823
Finding 35876 (2022-001)
Significant Deficiency 2022
Regent University
VA
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318
Regent concurs with this finding. The issue was fully rectified in 2022. Due to the timing of when the issue was identified, two audit years were impacted, however this should not be interpreted as an ongoing issue. There were no questioned costs associated with the finding. Regent?s Correcting Acti...
Regent concurs with this finding. The issue was fully rectified in 2022. Due to the timing of when the issue was identified, two audit years were impacted, however this should not be interpreted as an ongoing issue. There were no questioned costs associated with the finding. Regent?s Correcting Action Plan includes two components: (1) The Regent University Purchasing Policies governing the use of any Federal awards have already been updated to fully reflect alignment with Federal Procurement Policies, and Regent will follow those updated policies in full; and (2) as a component of the updated policy, Regent University will complete a review of any vendors associated with Federal awards for which the suspended and debarment requirements apply to ensure compliance with Federal policy, and the first such review has already concluded.
View Audit 35872
Finding 35875 (2022-001)
Significant Deficiency 2022
Riverside Research Institute
VA
Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
Corrective Action Plan Finding 2022-001 In response to the reported deficiency of internal controls over compliance with the preparation of the Schedule of Expenditures of Federal Awards (SEFA), Riverside is implementing the following Corrective Action Plan: 1. Upon notification from the Contracts ...
Corrective Action Plan Finding 2022-001 In response to the reported deficiency of internal controls over compliance with the preparation of the Schedule of Expenditures of Federal Awards (SEFA), Riverside is implementing the following Corrective Action Plan: 1. Upon notification from the Contracts Department of new awards or modifications, the Program Controller will review the Project Setup with an emphasis on ensuring the Project Type is correctly assigned. 2. Prior to approving the Project Setup in Cost Point by the Contracts Department, the Contracts Manager will ensure the Project Setup is accurate. 3. Riverside will perform a rigorous review of the SEFA in advance of submitting the document to our external auditors. This will include reviewing the Project Type of each project identified as required to be reported in the SEFA. Individual(s) Responsible for the Corrective Action Plan: Vivian Arthur, Controller, (703) 908-2135, Gary Van Gorder, (937) 427-7009. Anticipated Completion Date: December 2023
View Audit 35418
West Mifflin Area School District
PA
Questioned Costs Procurement, Suspension & Debarment § 200.237 § 200.318
June 9, 2023 Maher Duessel 50.3 Martindale Street-Suite 600 Pittsburgh, PA 15212 To Whom It May Concern: Please see our corrective action plan for the findings reported in the June 30, 2022 Schedule of Findings and Questioned Costs. Finding 2022-001- General Ledger Maintenance and Reconcilia...
June 9, 2023 Maher Duessel 50.3 Martindale Street-Suite 600 Pittsburgh, PA 15212 To Whom It May Concern: Please see our corrective action plan for the findings reported in the June 30, 2022 Schedule of Findings and Questioned Costs. Finding 2022-001- General Ledger Maintenance and Reconciliation Criteria: Timely reconciliation of financial data is necessary to ensure accurate financial information is reported in order to make appropriate business decisions by management and those charged with governance. Condition: The West Mifflin Area School District {School District) did not consistently perform internal control procedures designed to maintain and reconcile the general ledger throughout the year. As a result, the trial balances originally presented for the audit were not properly reconciled and balanced. Cause: The School District did not consistently follow its procedures to ensure that all balance sheet accounts were reconciled to the general ledger and accurately reported in a timely manner. Effect: The financial data was not fully reconciled and completed throughout the year. The audit was delayed to provide time for the trial balances to be updated and ready. Various adjustments were necessary to update the records for the audit and to prepare the financial statements. Recommendation: We recommend that the School District reconcile all of its accounts in a timely manner. Reconciliations should be completed on a monthly basis to support and ensure that the accounts are properly stated. The review should ensure that the reconciliations are completed accurately and that reconciled amounts agree to the general ledger. The review and approval should be documented. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. The process undertaken to update the financial records has been updated to include a more formal procedure to reconcile the general ledger. This review is being performed on a more regular basis and the accounts will be updated and reconciled timely and in advance of the fiscal year 2023 audit. Finding 2022-002- Questioned Costs Related to Procurement Federal Agency: Department of Education Federal Communications Commission Program: COVID-19 Education Stabilization Fund (ESF): 84.425 COVID-19 Telehealth Program: 32.006 Criteria: In accordance with Uniform Guidance procurement requirements found in 2 CFR Part 200.318 through 200.237, the School District is required to ensure that procurement methods used for purchases are appropriate based on the dollar amount of the purchase. Recipients of federal awards should have internal controls in place to ensure procurement practices are consistent and appropriate. Policies should dictate the method of procurement that should be used, who is authorized to approve purchases, and what procurement documentation and information should be maintained. The policy should also explain which items are eligible for non-competitive procurement (i.e., available only from a single source, public emergency, expressly authorized by awarding or pass-through agency, or if competitive procurement results are deemed inadequate). Condition: The School District did not adequately document its analysis that its technology purchases for the ESF and the Telehealth Program qualified for non-competitive procurement for being available through a single source. As a result, the School District did not have documentation to provide evidence of compliance which resulted in questioned costs. Cause: The School District did not have a formal procedure in place to adequately document the procurement procedures that were used. Effect: The School District was not in compliance with the procurement requirements of the Uniform Guidance. Questioned Costs: $1,001,167 based on the technology equipment invoice applied to the ESF and $499,768 based on the technology equipment invoice applied to the Telehealth Program. Recommendation: We recommend that the School District ensures that their purchasing policy formally reflects the procurement requirements in the Uniform Guidance. We recommend that the School District establish procedures to ensure that their purchasing policy is followed, including the use of competitive bids or proposals, when appropriate. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the recommendation. However, in the beginning of the ESF program, the School District had to act fast to ensure that they could provide the necessary technology to its students. Supply of such equipment was low and the School District had to purchase items that were available in the necessary timeframes for the school year. The School District's management id informally review, justify, and approve all purchases made with ESF and Telehealth funds. Going forward, the School District has recognized its need to enhance its purchasing procedures and will be reviewing its purchasing policy to ensure that it is in compliance with the requirements. Furthermore, the Business Office will ensure that the purchasing policy is followed for all purchases, especially those made through federal programs. These improvements will be in place in advance for the start of fiscal year 2024.
View Audit 34405 Questioned Costs: $1
Finding 35854 (2022-002)
Significant Deficiency 2022
Knoxville Community Unit #202
IL
Subrecipient Monitoring Internal Control / Segregation of Duties
FINDING 2022-002 CRITERIA: Per Illinois Compiled Statutes, total fund expenditures may not exceed the district's budgeted amounts. MANAGEMENT RESPONSE: The District will implement a better monitoring system between the budget and actual expenditures to ensure that actual expenditures do not exceed ...
FINDING 2022-002 CRITERIA: Per Illinois Compiled Statutes, total fund expenditures may not exceed the district's budgeted amounts. MANAGEMENT RESPONSE: The District will implement a better monitoring system between the budget and actual expenditures to ensure that actual expenditures do not exceed budgeted amounts.
View Audit 33958
Finding 35853 (2022-001)
Significant Deficiency 2022
Knoxville Community Unit #202
IL
Internal Control / Segregation of Duties
FINDING 2022-001 - CRITERIA: The District does not have the internal control system available or the personnel with the needed expertise and knowledge to prepare the financial statements. The auditors draft the financial statements and notes. The district's management reviews the draft financial st...
FINDING 2022-001 - CRITERIA: The District does not have the internal control system available or the personnel with the needed expertise and knowledge to prepare the financial statements. The auditors draft the financial statements and notes. The district's management reviews the draft financial statements. MANAGEMENT RESPONSE: It is the decision of management to accept this deficiency and will continue to review the draft financial statements.
View Audit 33958
Finding 35852 (2022-001)
Significant Deficiency 2022
Healthfirst Bluegrass INC
KY
Reporting
The CFO contacted HRSA PRB Inquiries to reopening the report submission and revise to the underlying data. The PRF Team reported "At this time, the reporting portal to submit an PRF report is closed, and changes can no longer be made to this report. During the next reporting period (Reporting Period...
The CFO contacted HRSA PRB Inquiries to reopening the report submission and revise to the underlying data. The PRF Team reported "At this time, the reporting portal to submit an PRF report is closed, and changes can no longer be made to this report. During the next reporting period (Reporting Period 5 opens on July 1, 2023) the change can be made and is acceptable to change it at that time." The CFO will correct the report during Reporting Period 5 when it opens.
View Audit 32797
Finding 35851 (2022-001)
Material Weakness 2022
Legal Aid of Wyoming, Inc.
WY
Allowable Costs / Cost Principles
Management?s Response: A detailed corrective action plan is in the works but on a basic level Legal Aid plans to do the following three tasks: 1. Review, update and revise the Legal Aid accounting manual. 2. Schedule quarterly reviews with the Finance Committee to review cost allocations 3. Revi...
Management?s Response: A detailed corrective action plan is in the works but on a basic level Legal Aid plans to do the following three tasks: 1. Review, update and revise the Legal Aid accounting manual. 2. Schedule quarterly reviews with the Finance Committee to review cost allocations 3. Review and update our day-to-day compliance oversight of staff time and grant allocations and make appropriate changes. Raymond D. Macchia Executive Director Legal Aid of Wyoming Inc.
View Audit 32560
Finding 35848 (2022-001)
Significant Deficiency 2022
Infinity Health
IA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.329 § 200.334
United States Department of Health and Human Services Infinity Health respectfully submits the following corrective action plan for the year ended November 30, 2022. Audit period: December 1, 2021 ? November 30, 2022 The findings from the schedule of findings and questioned costs are discussed be...
United States Department of Health and Human Services Infinity Health respectfully submits the following corrective action plan for the year ended November 30, 2022. Audit period: December 1, 2021 ? November 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Health and Human Services 2022-001 Reporting ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend that multiple members of management be involved in the preparation and review process of the UDS report, and that supporting documentation, which agrees to the amounts in the report, be saved in a manner which allows for easy access and recovery if needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We believe the inability to provide sufficient supporting documentation for the 2021 UDS report to be an anomaly due to the extenuating circumstance of a flood that closed Infinity Health?s main administrative building during the preparation of the 2021 UDS report. The preparation of the 2022 UDS report was completed by the CEO, CFO, COO and Director of Quality and Efficiency. All supporting documentation has been reviewed and saved on a network drive that allows for easy access, recovery and back up retrieval if necessary. Name(s) of the contact person(s) responsible for corrective action: Samantha Cannon, CEO, and Michelle Leonard, CFO. Planned completion date for corrective action plan: 4/26/2023
View Audit 32559
Finding 35845 (2022-001)
Material Weakness 2022
Hillsboro City School District
OH
Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320
Planned Corrective Action: The contract with Prodigy- Building Solutions LLC is in its final stage for completion at this point, Going forward the district will request more documentation from the Ohio Purchasing Council before awarding a future project. Anticipated Completion Date: November 1, ...
Planned Corrective Action: The contract with Prodigy- Building Solutions LLC is in its final stage for completion at this point, Going forward the district will request more documentation from the Ohio Purchasing Council before awarding a future project. Anticipated Completion Date: November 1, 2023 Responsible Contact Person: Ben Teeters, Treasurer, Hillsboro City School District
View Audit 24595
Finding 35843 (2022-002)
Significant Deficiency 2022
Warren County Community Housing Agency, Inc.
IA
Reporting
The Agency will investigate opportunities to provide additional training to staff.
The Agency will investigate opportunities to provide additional training to staff.
View Audit 33540
Finding 35842 (2022-001)
Material Weakness 2022
Warren County Community Housing Agency, Inc.
IA
Internal Control / Segregation of Duties Material Weakness
The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, a...
The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Agency has determined that the cost of eliminating this material weakness in internal control would exceed its benefit.
View Audit 33540
Finding 35839 (2022-003)
Significant Deficiency 2022
Sioux Center Health
IA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA # 10.766 Finding Summary: The Health Center?s FY2023 operating budget and prior year audited financial statements were not submitted to USDA within the submission timeframe. Res...
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA # 10.766 Finding Summary: The Health Center?s FY2023 operating budget and prior year audited financial statements were not submitted to USDA within the submission timeframe. Responsible Individuals: Crystal Richter, Chief Financial Officer Corrective Action Plan: Once the operating budget is approved by the Board of Directors at the June quarterly meeting, the approved budget will be submitted to USDA in a timely manner. Audited financial statements will be submitted to USDA in a timely manner after the audit is presented to the Board of Directors. Anticipated Completion Date: June 2023
View Audit 32272
Finding 35838 (2022-004)
Material Weakness 2022
Pipestone County Medical Center
MN
Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Special Tests and Provisions: Material Weakness in Internal Control over Compliance Finding Summary: The Medical Center did not h...
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Special Tests and Provisions: Material Weakness in Internal Control over Compliance Finding Summary: The Medical Center did not have an internal control process in place to ensure a secondary level of review is being performed on the required minimum for the reserve account and financial covenants. Responsible Individuals: Sandra Schlechter, Chief Financial Officer, and Bradley Burris, Chief Executive Officer Corrective Action Plan: Within the monthly board packet, we will include the calculation of days on hand, the debt service covenant ratio, the balance of the reserve along with the required minimum requirements for each of these items. This packet is presented monthly to the board of directors for approval. Anticipated Completion Date: February 2023
View Audit 30519
Finding 35837 (2022-003)
Material Weakness 2022
Pipestone County Medical Center
MN
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Reporting: Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The fiscal year 2021...
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Reporting: Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The fiscal year 2021 audit report was either not submitted to USDA or submitted to USDA with no retained documentation to support when the report was submitted. The FY 2023 operating budget was not submitted to USDA during the period under audit. Responsible Individuals: Sandra Schlechter, Chief Financial Officer, and Bradley Burris, Chief Executive Officer Corrective Action Plan: There will be internal reminders set up in management?s yearly calendar for information to be sent to USDA for submission of the annual audited financial statements and operating budget for the next fiscal year. Anticipated Completion Date: February 2023
View Audit 30519
Finding 35834 (2022-007)
Significant Deficiency 2022
Mineral County School District
NV
Reporting Subrecipient Monitoring Significant Deficiency
Following is Mineral County School District?s Plan of Corrective Action for Fiscal Year 2022 referring to the audit findings under the Uniform Guidance. In reviewing the finding from the financial audit on page 121, the following corrective actions will be monitored for compliance. The District Su...
Following is Mineral County School District?s Plan of Corrective Action for Fiscal Year 2022 referring to the audit findings under the Uniform Guidance. In reviewing the finding from the financial audit on page 121, the following corrective actions will be monitored for compliance. The District Superintendent is responsible for the corrective actions. 2022-007 Federal Financial Reporting Management recognizes that there is an inherent and elevated risk associated with vacancies in key positions and inexperienced key personnel in certain positions. At present, all key positions are filled, and personnel are fully participating in NDE sponsored projects including program compliance monitoring, technical assistance support and evaluation studies as required. Two of the District?s Top Priorities are recruiting, retaining, and training (including cross-training in basic duties) essential personnel and updating policies, procedures and ARs to ensure internal controls and fiscal responsibility.
View Audit 36991
Finding 35833 (2022-001)
Significant Deficiency 2022
Ohio College Preparatory School
OH
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new c...
Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.
View Audit 36380
Finding 35826 (2022-001)
Significant Deficiency 2022
Spalding University
KY
Student Financial Aid Reporting Subrecipient Monitoring
Finding 2022-001: Enrollment reporting Condition: For 5 out of 25 students tested for NSLDS reporting, it was noted that these students were not reported within 60 days as required for all schools participating in Title IV aid. Crowe had management perform an independent analysis in order to quantif...
Finding 2022-001: Enrollment reporting Condition: For 5 out of 25 students tested for NSLDS reporting, it was noted that these students were not reported within 60 days as required for all schools participating in Title IV aid. Crowe had management perform an independent analysis in order to quantify the total number of students with enrollment reporting issues due to the 5 identified as part of our testing. Through further testing procedures performed and analysis performed by management it was noted that a total of 38 students were not reported timely to the NSLDS. Recommendation: We recommend that the University enhance its review and monitoring of the enrollment reporting to NSLDS to ascertain accuracy and timeliness of the submission. Views of Responsible Officials Management agrees with the finding related to enrollment reporting. Management has taken steps to change the process, adding review of filings by the Office of the Registrar, Financial aid, and Institutional Research. Additionally, a calendar has been created for future reporting dates of enrollment reports and degree conferral reports to be filed with the National Student Clearinghouse. Corrective Action Plan Management is developing a new process for reporting student enrollments. The Office of Institutional Research will review the specifications for reporting from the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) to ensure that the proper data is being reported. The Office of the Registrar will develop an annual calendar of filing dates for enrollment and graduation reports. Reports will be generated by Institutional Research and upon approval of the Registrar submitted to the NSC. Any errors in reporting will be remediated by the Registrar. And the Financial Aid Office will verify that reports sent to the National Student Clearinghouse are accurately reported to the National Student Loan Data System, by auditing both systems with assistance from the Office of institutional Research and Office of the Registrar. This process will be in place by February 2023.
View Audit 36379
Finding 35824 (2022-107)
Significant Deficiency 2022
Commonwealth of Virginia
VA
Subrecipient Monitoring Reporting Significant Deficiency
Responsible Contact Person(s): John Moore, Acting Chief Financial Officer Eric Billings, Deputy Director of Fiscal and Grants Management Corrective Action Planned: The fiscal team will work with OMS to define boundaries and duties in regards to ensuring that federal subrecipient awards to CSBs and n...
Responsible Contact Person(s): John Moore, Acting Chief Financial Officer Eric Billings, Deputy Director of Fiscal and Grants Management Corrective Action Planned: The fiscal team will work with OMS to define boundaries and duties in regards to ensuring that federal subrecipient awards to CSBs and non-CSBs are entered into the system. An agreement of duties will be reached so that all federal subrecipient awards above the reporting minimum are reported into the system on a monthly basis. Estimated Completion Date: 4/1/2023
View Audit 36377
Finding 35810 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Calexico
CA
Eligibility HUD Housing Programs Subrecipient Monitoring
Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings,...
Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. b. Action(s) Taken or Planned on the Finding In order to address this noncompliance, the Authority is taking measures to ensure compliance with the requirements of the Capital Fund Program. We will review eligible activity requirements pursuant to the auditors recommendation and implement controls to ensure compliance. In addition, management has taken immediate steps to identify costs in each budget line item (BLI) and have ensured that costs are properly allocated as such going forward. All actions will be completed prior to the completion of our next fiscal year ending June 30, 2023.
View Audit 35662
Finding 35806 (2022-001)
Material Weakness 2022
East Muskingum Local School District
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding Number: 2022-001 Planned Corrective Action: ESSER documentation including Prevailing Wage documentation Anticipated Completion Date: 3/31/2023 ...
Finding Number: 2022-001 Planned Corrective Action: ESSER documentation including Prevailing Wage documentation Anticipated Completion Date: 3/31/2023 Responsible Contact Person: Kandi Raach East Muskingum Local Schools will enter into construction contracts, when using ESSER funds, for construction services over $2,000.00. The district will also collection payroll documentation weekly from the contractor to ensure that the prevailing wage requirements are in compliance with all labor standards. East Muskingum Local Schools will keep all the necessary information from the contractor to document compliance with the program.
View Audit 34265
Finding 35804 (2022-004)
Material Weakness 2022
Yellowstone-West Carbon County Special Services Cooperative
MT
Internal Control / Segregation of Duties
SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to be involved in providing some of these controls. Pro...
SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to be involved in providing some of these controls. Proposed Completion Date: The governing board will implement the above procedure immediately.
View Audit 33745
Finding 35801 (2022-004)
Significant Deficiency 2022
Hudson Valley Community College
NY
Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions
Financial Statements Management?s Response and Planned Corrective Action: The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the Februar...
Financial Statements Management?s Response and Planned Corrective Action: The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the February 2022 distribution and 3 of the 56 students in the April 2022 distribution) received a higher distribution than was originally planned. Of the 871 students, 129 received $70 more than originally planned and 742 received $170 more than originally planned. In no event did any one student receive less than the originally planned distribution amount, and furthermore no student who received the additional funding was ineligible under the program. However, as the $135,436 that was distributed above the planned amount was not properly supported by the College?s plan for distribution due to an error, the College agrees that these monies should not be federally funded. After the error was identified in fiscal year 2023, the College decided to fund the over-awarded amount with the College?s own funds so that the federal distribution is in line with their pre-determined plan that has been publicly posted to the College?s website. After the correction, the College has available $135,436 of HEERF student funding that was already drawn down from the federal government. The College has a plan in place to distribute these monies to students in fiscal year 2023 to remain in compliance with the program. The College will correct the quarterly reporting to reflect the above changes. The College has also put in place review controls around the HEERF distribution process. No other instances of errors have occurred subsequent to the April 2022 distribution and, after the $135,436 is distributed to students in fiscal year 2023, all awarded amounts for student relief funding will have been appropriately expended through distributions to students per the program. Corrective Action Plan Pages Finding Number: 2022-004 Federal Assistance Listing Number: 84.425E Education Stabilization Fund (COVID 19 ? Higher Education Emergency Relief Fund ? Student Relief) Year Ended: August 31, 2022 Responsible Individual: Christine Lasch Comptroller Management?s Response and Corrective Action Plan: The College agrees with the finding and recommendation. For the February and April 2022 distributions to students, there were data input errors in assigning the dollar amount to be distributed to each student based on their EFC category. This caused a change in the amount to be distributed per student from the original pre-determined plan. The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the February 2022 distribution and 3 of the 56 students in the April 2022 distribution) received a higher distribution than was originally planned. Of the 871 students, 129 received $70 more than originally planned and 742 received $170 more than originally planned. In no event did any one student receive less than the originally planned distribution amount, and furthermore no student who received the additional funding was ineligible under the program. However, as the $135,436 that was distributed above the planned amount was not properly supported by the College?s plan for distribution due to an error, the College agrees that these monies should not be federally funded. After the error was identified in fiscal year 2023, the College decided to fund the over-awarded amount with the College?s own funds so that the federal distribution is in line with their pre-determined plan that has been publicly posted to the College?s website. After the correction, the College has available $135,436 of HEERF student funding that was already drawn down from the federal government. The College has a plan in place to distribute these monies to students in fiscal year 2023 to remain in compliance with the program. The College will correct the quarterly reporting to reflect the above changes. The College has also put in place review controls around the HEERF distribution process. No other instances of errors have occurred subsequent to the April 2022 distribution and, after the $135,436 is distributed to students in fiscal year 2023, all awarded amounts for student relief funding will have been appropriately expended through distributions to students per the program. The above procedures have already been implemented.
View Audit 32231 Questioned Costs: $1
Hudson Valley Community College
NY
Reporting
Financial Statements Management?s Response and Planned Corrective Action: Management has improved their process for preparing, reviewing, and posting the quarterly reports. All required reports, outside of the Q3 2022 reporting, were posted timely. Corrective Action Plan Pages Finding Number: 2022-...
Financial Statements Management?s Response and Planned Corrective Action: Management has improved their process for preparing, reviewing, and posting the quarterly reports. All required reports, outside of the Q3 2022 reporting, were posted timely. Corrective Action Plan Pages Finding Number: 2022-003 Federal Assistance Listing Number: 84.425 Education Stabilization Fund Year Ended: August 31, 2022 Responsible Individual: Christine Lasch Comptroller Management?s Response and Corrective Action Plan: The College agrees with the finding and recommendation. The College posted the Q3 2022 report to their website after the applicable deadline. All prior and subsequent reports were reviewed. All other reports were submitted and posted on time. Management has improved their process for preparing, reviewing, and posting the quarterly reports. All required reports, outside of the Q3 2022 reporting, were posted timely. The above procedures have already been implemented.
View Audit 32231
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