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Corrective Action Plans

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Uncas Health District
CT
Allowable Costs / Cost Principles Cash Management Reporting
Finding Reference Number: 2022-002 Reporting Allowable/Allocable Costs Description of Finding: During the audit testing, the auditor noted cost allocations included on submitted grant reports did not reconcile directly back to underlying supporting documentation (payroll records, etc.). Therefore, t...
Finding Reference Number: 2022-002 Reporting Allowable/Allocable Costs Description of Finding: During the audit testing, the auditor noted cost allocations included on submitted grant reports did not reconcile directly back to underlying supporting documentation (payroll records, etc.). Therefore, there was no accounting trail between costs reported and supporting records. Statement of Concurrence or Nonconcurrence: The Uncas Health District agrees with the audit finding. Corrective Action: Each employee that receives funding as part of a grant will note the time spent/ grant time spent on each day in the NOTES section of their timesheet. This information will be used to enter information into Quickbooks and for the required reporting. This process will be outlined in the District's Cost Allocation Plan. Name of Contact Person: Patrick R. McCormack, MPH, Director of Health, {860} 823-1189 x112, doh@uncashd.org; Laura Boudah, Office Manager, {860} 823-1189 x111, ofcmgr@uncashd.org Projected Completion Date: This change will be implemented immediately.
View Audit 53981
Marine Environmental Sciences Consortium
AL
Questioned Costs Cash Management
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective action. Corrective Action Plan The Deputy Director or Comptroller will verify and initial the amounts before drawn via ACH by the Grants and Contracts Manager. This will ensure that funds ...
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective action. Corrective Action Plan The Deputy Director or Comptroller will verify and initial the amounts before drawn via ACH by the Grants and Contracts Manager. This will ensure that funds are drawn in a timely manner and are not in excess of expenditures. Anticipated Completion Date: This policy is effective May 15, 2023 Contact Person(s): David A. England, Deputy Director Sherry Horton, Grants & Contracts Manager
View Audit 53980 Questioned Costs: $1
Finding 58986 (2022-001)
Material Weakness 2022
The Nemours Foundation
FL
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
Nemours will create a standard operating procedure (SOP) that outlines a centralized process for effort allocation review and editing. The SOP will incorporate procedures to ensure accuracy and validation of all correcting entries. Meetings with each Nemours principal investigator (PI) will occur ...
Nemours will create a standard operating procedure (SOP) that outlines a centralized process for effort allocation review and editing. The SOP will incorporate procedures to ensure accuracy and validation of all correcting entries. Meetings with each Nemours principal investigator (PI) will occur at least quarterly to review study financial information. An effort certification report will be reviewed by the PI for accuracy and sign off. Nemours policy 11.1.4, Cost Transfers for Funded Activities, will be reviewed and updated. Corrective action will be complete by October 31, 2023.
View Audit 49560 Questioned Costs: $1
Finding 58985 (2022-001)
Significant Deficiency 2022
Augustana Lutheran Homes Inc. Dba: Gloria Dei Manor
MN
Student Financial Aid HUD Housing Programs Significant Deficiency
202 Flex Subsidy Assistance Loan ? Assistance Listing No. 14.157 Replacement Reserve Deposits: Per the regulatory agreement a monthly deposit is to be made into the replacement reserve. Per HUD-9250, starting January 1, 2022 that monthly amount is $4,343.50 which equates to an annual deposit of $52...
202 Flex Subsidy Assistance Loan ? Assistance Listing No. 14.157 Replacement Reserve Deposits: Per the regulatory agreement a monthly deposit is to be made into the replacement reserve. Per HUD-9250, starting January 1, 2022 that monthly amount is $4,343.50 which equates to an annual deposit of $52,122. The replacement reserve was underfunded $1,122 at December 31, 2022. Recommendation: Recommend that a catch-up payment is made as soon as possible to make the replacement reserve whole. There is no disagreement with the audit finding. Action taken in response to finding: Management made the additional $1,122 deposit on February 24, 2023. Name of the contact person responsible for corrective action: Lisa Gindt Planned completion date for corrective action plan: February 24, 2023.
View Audit 56100
Finding 58984 (2022-003)
Material Weakness 2022
Jasper County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Donya Jordan Contact Phone Number: 219-866-4654 Views of Responsible Officer: We concur with the finding Description of Corrective Action Plan: We will have the Interim Report and Project and Expenditure Reports be reviewed by one of...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Donya Jordan Contact Phone Number: 219-866-4654 Views of Responsible Officer: We concur with the finding Description of Corrective Action Plan: We will have the Interim Report and Project and Expenditure Reports be reviewed by one of the deputies in the office which would ensure accurate and timely reporting. Anticipated Completion Date: 07-01-23
View Audit 55082
Finding 58980 (2022-004)
Significant Deficiency 2022
Fairbanks Community Homes 176-Hd-021
AK
HUD Housing Programs Reporting
Finding 2022-004: Failure to submit REAC report Name of Contact: Kendrick D. Blais, President Management's view: Management agrees wit...
Finding 2022-004: Failure to submit REAC report Name of Contact: Kendrick D. Blais, President Management's view: Management agrees with the finding. Corrective Action: The Organization is working with its management company to file timely in the future. Proposed Completion Date: June 30, 2023
View Audit 55079
Finding 58979 (2022-003)
Significant Deficiency 2022
Fairbanks Community Homes 176-Hd-021
AK
HUD Housing Programs Cash Management
Finding 2022-003: Failure to Return Residual Receipts to HUD Name of Contact: Kendrick D. Blais, President Management's view: Management agrees with...
Finding 2022-003: Failure to Return Residual Receipts to HUD Name of Contact: Kendrick D. Blais, President Management's view: Management agrees with the finding. Corrective Action: The Organization is working with its management company to return the residual receipts to HUD. Proposed Completion Date: June 30, 2023
View Audit 55079
Finding 58978 (2022-002)
Significant Deficiency 2022
Fairbanks Community Homes 176-Hd-021
AK
HUD Housing Programs Cash Management
Finding 2022-002: Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact: Kendrick D. Blais, President Management's view: Management agrees...
Finding 2022-002: Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact: Kendrick D. Blais, President Management's view: Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2023
View Audit 55079
Finding 58943 (2022-004)
Significant Deficiency 2022
Polk County, Florida
FL
Internal Control / Segregation of Duties Reporting Significant Deficiency
U.S. Department of the Treasury 2022-004 Covid-19 Emergency Rental Assistance-Assistance Listing No. 21.023 ...
U.S. Department of the Treasury 2022-004 Covid-19 Emergency Rental Assistance-Assistance Listing No. 21.023 Recommendation: We recommend the County review Government Finance Officers Association's (GFOA) Best Practices for Internal Control for Grants published September 1, 2022, and update internal processes to ensure tasks and review of tasks continue even during periods of staff turnover or vacancies. The County should consider cross-training personnel to allow preparation of certain reports to be prepared and reviewed by separate knowledgeable individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented training and procedures to ensure that all financial and performance reports are properly prepared by a knowledgeable staff member and then reviewed by a manager. Name(s) of the contact person(s) responsible for corrective action: Marcia Andresen Planned completion date for corrective action plan: Fully implemented prior to issuance of report.
View Audit 56341
Finding 58942 (2022-007)
Significant Deficiency 2022
Polk County, Florida
FL
Subrecipient Monitoring Reporting § 200.332
U.S. Department of the Treasury 2022-007 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend an amended subrecipient contract that complies with all guidelines under 2 CFR section 200.332(a) be put into place between Polk Coun...
U.S. Department of the Treasury 2022-007 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend an amended subrecipient contract that complies with all guidelines under 2 CFR section 200.332(a) be put into place between Polk County and the identified subrecipient. In addition, we recommend a risk assessment of this subrecipient be performed and depending on the results of the assessment, determine a planned schedule of monitoring that matches frequency and intensity that aligns with the risk assessment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is implementing training and procedures to properly identify and classify subrecipients on the Schedule of Expenditures of Federal Awards and State Financial Assistance, and to ensure that all required subrecipient monitoring is properly performed. Additionally, the contract for a subrecipient identified during the audit is being amended to comply with all applicable requirements. Name(s) of the contact person(s) responsible for corrective action: Christia Johnson Planned completion date for corrective action plan: June 15, 2023. Approval of amended contract expected in August 2023.
View Audit 56341
Finding 58941 (2022-006)
Significant Deficiency 2022
Polk County, Florida
FL
Reporting Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of the Treasury 2022-006 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend the County designate a reviewer to perform a detailed review of future revenue loss calculations to ensure the calculation complies w...
U.S. Department of the Treasury 2022-006 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend the County designate a reviewer to perform a detailed review of future revenue loss calculations to ensure the calculation complies with the requirements of the Treasury's Final Rule. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The rules regarding the Lost Revenue Calculation were complex and difficult to understand. The County is implementing training and procedures, including review by knowledgeable staff, to ensure the Lost Revenue Calculation complies with the Treasury's Final Rule. Name(s) of the contact person(s) responsible for corrective action: Christia Johnson Planned completion date for corrective action plan: September 30, 2023
View Audit 56341
Finding 58940 (2022-005)
Significant Deficiency 2022
Polk County, Florida
FL
Subrecipient Monitoring Reporting Significant Deficiency
U.S. Department of the Treasury 2022-005 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obligations match actuality. We recommend timely r...
U.S. Department of the Treasury 2022-005 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obligations match actuality. We recommend timely reconciliation of accounting transactions to allow for accurate reporting of expenditures through the quarter. Additionally, we recommend careful consideration of assignment for type of entity for which the County enters transactions with related to this funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The COVID-19 funds were distributed under an emergency declaration due to the worldwide pandemic and had to be administered by staff with limited grant experience. The County is implementing processes and procedures regarding the reconciliation of transactions to ensure accurate reporting of expenditures for each quarter and to make any necessary corrections in subsequent quarterly reports. Processes and procedures are also being implemented to properly identify subrecipients, contractors, and beneficiaries. Staff will review the most recent Federal guidance, training, and webinars as necessary to ensure they are up to date with the most recent information. Name(s) of the contact person(s) responsible for corrective action: Christia Johnson, Budget and Management Services Director Planned completion date for corrective action plan: June 30, 2023
View Audit 56341
Finding 58934 (2022-003)
Significant Deficiency 2022
Polk County, Florida
FL
Subrecipient Monitoring Reporting Significant Deficiency
U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant Cluster - Assistance Listing No. 14.218 Recommendation: We recommend the County's management reviews applicable award agreements ...
U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant Cluster - Assistance Listing No. 14.218 Recommendation: We recommend the County's management reviews applicable award agreements or contracts for specific reporting requirements and establishes a reporting calendar for review and approval. We recommend the assigned personnel performing the inputs into FSRS obtain proper training of the system to ensure accuracy of data reported. We recommend knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation (general ledger, third party evidence or other reliable records) and any reconciliations between source data to final reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented training and procedures to make certain the reporting requirements of the Federal Funding Accountability and Transparency Act (FFATA) are properly understood by all grant staff and supervisors who perfom inputs, review, and approval, in order to ensure completeness and accuracy. Name(s) of the contact person(s) responsible for corrective action: Marcia Andresen, Health and Human Services Director Planned completion date for corrective action plan: Fully implemented prior to issuance of report.
View Audit 56341
Finding 58932 (2022-001)
Significant Deficiency 2022
B'nai B'rith Women Senior Citizen Housing
TX
Reporting Significant Deficiency Internal Control / Segregation of Duties
February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for B?nai B?rith Women Senior Citizen Housing (dba Mollie and Max Barnett Apartments). To Whom it May Concern: In order to comply with ?200.511(c), B?nai B?ri...
February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for B?nai B?rith Women Senior Citizen Housing (dba Mollie and Max Barnett Apartments). To Whom it May Concern: In order to comply with ?200.511(c), B?nai B?rith Women Senior Citizen Housing (dba Mollie and Max Barnett Apartments) respectfully submits the following corrective action plan for the year ended April 30, 2022. Name and Address of Independent Accounting Firm: The CJ CPA Group, PLLC 6801 Gaylord Parkway Suite 302 Frisco, Texas 75034 Audit Period: May 1, 2021 ? April 30, 2022 The findings from the April 30, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001 CFDA 14.158 Section 207 Capital Advance Mortgage Insurance Rental Housing for the Elderly CFDA 14.195 Section 8 Housing Assistance Payments Program Recommendation We recommend that the Organization review the month-end and year-end closing procedures in order to determine what additional internal controls are needed to ensure the books and records are in accordance with generally accepted accounting principles throughout the year. We recommend formal month-end and year-end closing schedules which include all tasks necessary to close the books be established. As part of the tasks, the Organization should reconcile the general ledger accounts for all significant balances to supporting documentation on a monthly basis. Planned Corrective Action Management has recorded all adjusting entries to correct misstatements. Management will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Mark Southall at 214-368-4030 Sincerely yours, Daniel Sturman, President
View Audit 56340
Finding 58929 (2022-002)
Material Weakness 2022
Alburnett Community School District
IA
Internal Control / Segregation of Duties Reporting
Response and Corrective Action Planned - The District will continue to review procedures and re-align duties to obtain the maximum internal control process.
Response and Corrective Action Planned - The District will continue to review procedures and re-align duties to obtain the maximum internal control process.
View Audit 56338
Finding 58928 (2022-002)
Significant Deficiency 2022
Child-Parent Centers, Inc.
AZ
Internal Control / Segregation of Duties
2022-002 Timesheets Recommendation: We recommend the Organization adhere to its policies and procedures for approving timesheets and reevaluate if more time should be provided for supervisor signoff. Auditee response: Child-Parent Centers acknowledges and agrees with this finding. Immediately after ...
2022-002 Timesheets Recommendation: We recommend the Organization adhere to its policies and procedures for approving timesheets and reevaluate if more time should be provided for supervisor signoff. Auditee response: Child-Parent Centers acknowledges and agrees with this finding. Immediately after the finding, we implemented the following review measures to ensure that this issue is resolved. The Time and Leave manager runs a "Timecard Approval" report, during the biweekly timesheet processing before payroll processing. This report indicates any missing approvals. Any identified employee and their supervisor are contacted to review and approve timesheets. In the event that a supervisor has failed to approve the timesheet, the Time and Leave Manager retains all documentation of contact and approves the timesheet. A timesheet correction form is also completed, if necessary, so as to not over/ under pay an employee. Announcements are posted in our HRIS to remind employees and supervisors of the need for approvals. During multi-department meetings, announcements are made to approve timesheets.
View Audit 56334
Finding 58924 (2022-004)
Significant Deficiency 2022
Town of Refugio
TX
Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency
2022-004 Grant Funds Disbursement Major Program U.S. Department of Housing and Urban Development Pass-through: Texas General Land Office and Texas Department of Agriculture Community Development Block Grants AL: 14.228 ...
2022-004 Grant Funds Disbursement Major Program U.S. Department of Housing and Urban Development Pass-through: Texas General Land Office and Texas Department of Agriculture Community Development Block Grants AL: 14.228 Views of Responsible Officials and Corrective Action Plan It is always the intention of the Town of Refugio to comply with all grant requirements. The Town does not implement online banking. Bank statements are received around the 10th of the next month. The Town works closely with grant administrators, and they monitor the Comptroller?s website for disbursements made to the Town. The grant administrators stated that for a period in August and September 2022 the Comptroller?s website was not updating anything beyond July release dates. On August 30, 2022, the administrator asked the Town to reach out to the bank to see if the Town had received any direct deposits. The bank was contacted near the end of the day on August 30, 2022, and they stated that direct deposit funds were received August 26, 2022. The responsible party was out the next day (August 31, 2022) so the check was written on September 1, 2022 upon their return to the office. With the completion of cross-training for all programs, it is anticipated that this will not be an issue in the future. There will be a second person fully trained to make the disbursements in the proper timeframes.
View Audit 55528
Finding 58922 (2022-001)
Significant Deficiency 2022
Tarrant County B'nai B'rith Housing Corporation
TX
Reporting Significant Deficiency Internal Control / Segregation of Duties
February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) To Whom it May Concern: In order to comply with ?200.511(c), T...
February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) To Whom it May Concern: In order to comply with ?200.511(c), Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) respectfully submits the following corrective action plan for the year ended April 30, 2022. Name and Address of Independent Accounting Firm: The CJ CPA Group, PLLC 6801 Gaylord Parkway Suite 302 Frisco, Texas 75034 Audit Period: May 1, 2021 ? April 30, 2022 The findings from the April 30, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001: CFDA 14.157 Section 202 Supportive Housing for the Elderly (Grant Program) CFDA 14.197 Project Rental Assistance Contract (PRAC) Recommendation We recommend that the Organization review the month-end and year-end closing procedures in order to determine what additional internal controls are needed to ensure the books and records are in accordance with generally accepted accounting principles throughout the year. We recommend formal month-end and year-end closing schedules which include all tasks necessary to close the books be established. As part of the tasks, the Organization should reconcile the general ledger accounts for all significant balances to supporting documentation on a monthly basis. Planned Corrective Action Management has recorded all adjusting entries to correct misstatements. Management will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Mark Southall at 214-368-4030. Sincerely yours, Daniel Sturman, President
View Audit 50254
Finding 58918 (2022-001)
Significant Deficiency 2022
Dierks School District
AR
Reporting Cash Management Eligibility
Finding: An Administrative Review for Dierks School District was completed by the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) in February 2022. The review noted the high school meal counts for breakfast and lunch were not consolidated and daily rosters...
Finding: An Administrative Review for Dierks School District was completed by the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) in February 2022. The review noted the high school meal counts for breakfast and lunch were not consolidated and daily rosters for lunch at the elementary school were inaccurately counted on the January 2022 claim for reimbursement. This resulted in an under claim of $3,354 for breakfast and $12,494 for lunch. In addition, the review noted the District was talking lunch counts in the classroom prior to the lunch service rather than at the point of service. During our examination of the March and May 2022 claims for reimbursement, we noted the number of meals reported was overstated by 34 for breakfast and 42 for lunch resulting in a combined over claim of $280. The District will thoroughly review the data during the posting of monthly account eligibility reports and daily record forms to the monthly claim for reimbursement. Person responsible for the Corrective Action Plan: Kayla Jones Business Manager, Federal Programs Manager 870-286-2191, 227 Kayla.jones@dierksschools.org
View Audit 54965
Finding 58917 (2022-001)
Significant Deficiency 2022
Juniper Health Inc.
KY
Reporting
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED NOVEMBER 30, 2022 - Finding Number - 2022-001, Planned Corrective Action - Management agrees and will ensure the review of previously submitted reports when preparing required federal financial reporting to ensure accuracy, Anticipated Completion Date - Imme...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED NOVEMBER 30, 2022 - Finding Number - 2022-001, Planned Corrective Action - Management agrees and will ensure the review of previously submitted reports when preparing required federal financial reporting to ensure accuracy, Anticipated Completion Date - Immediately, Responsible Contact Person - Mike Ackley, Chief Administrative Office and Brooke Johnson Comptroller/Assistant Chief Administrative Officer
View Audit 54963
Finding 58916 (2022-001)
Significant Deficiency 2022
Ebenezer Lakes Assisted Living Dba: the Meadows at Fairview
MN
Subrecipient Monitoring HUD Housing Programs Significant Deficiency
Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will...
Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the bank ratings for the financial institutions where their projects hold assets is monitored on a quarterly basis. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: March 31, 2023
View Audit 54959
Finding 58907 (2022-003)
Significant Deficiency 2022
Chase County Schools
NE
School Nutrition Programs Subrecipient Monitoring Reporting
520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by...
520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD STATEMENTFINDINGS 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mr. Adam Lambert at 308.882.4304. Sincerely yours, Mr. Adam Lambert Superintendent
View Audit 54958
Finding 58906 (2022-003)
Significant Deficiency 2022
Winnebago Public Schools District #17
NE
Matching / Level of Effort / Earmarking
Views of Responsible Officials and Planned Corrective Action: The District will add a formula to the source census file to ensure the children count of each category agrees to the application.
Views of Responsible Officials and Planned Corrective Action: The District will add a formula to the source census file to ensure the children count of each category agrees to the application.
View Audit 49829
National University of Health Sciences
IL
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-001: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.033, 84.007, 84.063, 84.268, 84.038 - Grant Period - Year Ended August 31, 2022 Condition: ...
2022-001: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.033, 84.007, 84.063, 84.268, 84.038 - Grant Period - Year Ended August 31, 2022 Condition: During our student file testing, we noted one student out of 40 did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be an instance of non-compliance with the Eligibility Compliance Requirement. Corrective Action Plan: Our office has updated the document letter template to automatically input the date of creation. The office will also ensure that the letters are generated promptly when informed of student withdrawal. The office will also periodically review withdrawn students to verify exit notification was sent. Responsible Person for Corrective Action Plan: Director- Marc Yambao Assistant Director- Josie Extrom Implementation Date of Corrective Action Plan: 10/27/2022
View Audit 54562
Finding 58897 (2022-005)
Significant Deficiency 2022
District Health Department No. 2
MI
Questioned Costs
Condition: ?2 CRF Part 200 Subpart E ? Cost Principals? requires that all indirect costs be applied on a consistent basis, while considering the reasonableness and equitability of such treatments. Management believed that because certain grants did not allow for indirect costs to be drawn down off ...
Condition: ?2 CRF Part 200 Subpart E ? Cost Principals? requires that all indirect costs be applied on a consistent basis, while considering the reasonableness and equitability of such treatments. Management believed that because certain grants did not allow for indirect costs to be drawn down off the grant, that they did not need to be part of the total calculation for determining the portion of indirect costs that should be charged to each grant, thus overcharging the grants that allow for indirect costs to be drawn. Corrective Action: The Health Officer and Finance Team understand the issue and have already implemented procedures to ensure that all programs are charged their portion of the indirect costs. Contact Person Responsible for Corrective Action: Denise Bryan, Health Officer and Connie Shaw, Finance Administrator Anticipated Completion Date: Immediately
View Audit 50049 Questioned Costs: $1
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