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Corrective Action Plans

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Finding 30489 (2022-005)
Significant Deficiency 2022
Jackson Transit Authority
TN
Procurement, Suspension & Debarment
We will ensure all covered transactions are properly reviewed and documentation maintained in the procurement files, prior to entering into future agreements.
We will ensure all covered transactions are properly reviewed and documentation maintained in the procurement files, prior to entering into future agreements.
View Audit 24655
Hope Housing of Green Country, Inc.
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on September 6, 2022, in the amount of $2,223. M...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on September 6, 2022, in the amount of $2,223. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: September 6, 2022
View Audit 25127
Finding 30487 (2022-003)
Material Weakness 2022
Wisner Pilger Public Schools
NE
Procurement, Suspension & Debarment
District?s Corrective Action Plan: The District has obtained the Davis-Bacon documentation from the contractor to include with the grant documentation. In the future, the District will also hire an architectural firm to assist with the grant requirements for construction projects and obtain a signed...
District?s Corrective Action Plan: The District has obtained the Davis-Bacon documentation from the contractor to include with the grant documentation. In the future, the District will also hire an architectural firm to assist with the grant requirements for construction projects and obtain a signed contract. Further Action: The District will ensure all specific requirements are met according to the requirements of the federal awards.
View Audit 24394
Finding 30486 (2022-002)
Material Weakness 2022
Wisner Pilger Public Schools
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
District?s Corrective Action Plan: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments. ...
District?s Corrective Action Plan: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments. Further Action: The District will work directly with the auditor to ensure the SEFA is completed accurately and if make the necessary adjustments as prescribed by the auditor. These procedures will include coding the federal awards correctly in the budget, ensuring expenditures are eligible for federal awards and that all specific requirements of the federal awards are met, and ensuring the expenditures are coded correctly when submitting those expenditures.
View Audit 24394
Finding 30485 (2022-001)
Significant Deficiency 2022
Multnomah County School District No. 3
OR
Significant Deficiency
Corrective Action Plan Parkrose School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency listed be...
Corrective Action Plan Parkrose School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency listed below. The deficiencies are listed below, including the plan of action and timeframe. 1. Deficiency SA-2022-1 a. Significant Deficiency- SA-2022-1 The auditor noted the bi-annual certifications were not performed for the year-end audit for 84.027 Special Education Program. The auditor's recommendation is that the District perform the bi-annual certifications for the federal program. See the below screen shot detail from the audit report. b. The district completed the certifications before field work ending however in the future the District will have the bi-annual certifications completed prior to audit field starting. c. The certifications will be completed on a bi-annual basis in future years.
View Audit 24340
Oak Lawn-Hometown School District 123
IL
Reporting
Identifying Number: 2022-001: Timely Submission of the Data Collection Form Finding: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nin...
Identifying Number: 2022-001: Timely Submission of the Data Collection Form Finding: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nine months after the end of the audit period. The audit of the District?s financial statements as of June 30, 2022 was not completed until April 18, 2023 due to delays encountered with the District?s actuarial valuations and the implementation of the Governmental Accounting Standards Board?s Statement No. 87, Leases. Oak Lawn-Hometown School District 123 Corrective Action Plan: As part of the policies and procedures update, management included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis. Contact Person Responsible for Corrective Action Plan: Dr. Michael Loftin, Assistant Superintendent and Chief School Business Official Completion Date: Fiscal Year 2023
View Audit 25601
Finding 30462 (2022-002)
Significant Deficiency 2022
Newberry College
SC
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: The College agrees there was confusion around the USDA reserves following a refinance. The College had established reserve minimums but the appropriateness of the amounts needed for reserve appear to have been unclear. The...
USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: The College agrees there was confusion around the USDA reserves following a refinance. The College had established reserve minimums but the appropriateness of the amounts needed for reserve appear to have been unclear. There is still disagreement around the amount needed for reserve. The College is presently working with the USDA to clarify the ambiguity and will set reserves accordingly. The USDA has stated verbal agreement that the West Town reserves should be eliminated and replaced with a reserve for North Avenue Capital. The USDA has further agreed verbally that the reserves could have been moved from Morgan Stanley to Ameris Bank as Morgan Stanley was the holder at the time and was named for convenience of Newberry College. The specific institution was not meant to be a condition of the loan, just identifying the existence of the reserve. The College is presently in conversations with the USDA to come back in writing to confirm the approximately $1.4 Million in total direct and indirect USDA loan reserves held at present at Ameris Bank. Person Responsible for Corrective Action Plan: Chief Financial Officer David Sayers Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152
Newberry College
SC
Reporting Internal Control / Segregation of Duties
Inaccurate HEERF Reporting Planned Corrective Action: The College regularly reviews updates in guidance regarding HEERF funding and reviews internal controls surrounding HEERF student grant reporting to ensure compliance with ever changing regulations. Turnover in the office put a temporary strain ...
Inaccurate HEERF Reporting Planned Corrective Action: The College regularly reviews updates in guidance regarding HEERF funding and reviews internal controls surrounding HEERF student grant reporting to ensure compliance with ever changing regulations. Turnover in the office put a temporary strain on reporting resources but this has been addressed. HEERF reporting will cease for Newberry College in Fiscal Year 2022-23 Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director of Financial Aid Chris Dominick Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152
Newberry College
SC
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
FISAP Reporting Planned Corrective Action: The College worked with the Department of Education in the Fiscal Years 2021-22 and 2022-23 to correct errors in the Perkins loan portions of the FISAP and has developed a document retention process for underlying support for future FISAP reports. The Per...
FISAP Reporting Planned Corrective Action: The College worked with the Department of Education in the Fiscal Years 2021-22 and 2022-23 to correct errors in the Perkins loan portions of the FISAP and has developed a document retention process for underlying support for future FISAP reports. The Perkins program will cease for Newberry College in Fiscal Year 2022-23. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers, Interim Director of Financial Aid Chris Dominick, and Director of Student Accounts Landee Buzhardt. Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152
Finding 30457 (2022-003)
Significant Deficiency 2022
Newberry College
SC
Questioned Costs Student Financial Aid Significant Deficiency
Incorrect Pell Calculations Planned Corrective Action: The College has instituted a process to regularly review Pell grant awards to ensure they are paid in alignment with enrollment status. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director...
Incorrect Pell Calculations Planned Corrective Action: The College has instituted a process to regularly review Pell grant awards to ensure they are paid in alignment with enrollment status. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director of Financial Aid Chris Dominick Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152 Questioned Costs: $1
Finding 30455 (2022-004)
Significant Deficiency 2022
Newberry College
SC
Questioned Costs Student Financial Aid Significant Deficiency
Incorrect Return of Title IV Funds Calculations Planned Corrective Action: The College has engaged an individual with appropriate return calculation knowledge to review each calendar set up and recalculate the first few withdrawals to ensure the system is functioning as intended and calculations a...
Incorrect Return of Title IV Funds Calculations Planned Corrective Action: The College has engaged an individual with appropriate return calculation knowledge to review each calendar set up and recalculate the first few withdrawals to ensure the system is functioning as intended and calculations are being completed accurately. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director of Financial Aid Chris Dominick Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152 Questioned Costs: $1
Nfo Members Dairy Custodial Account
IA
Identifying Number: 2022-002 Finding: The Organization did not issue a Form 1099-MISC to those dairy farmer recipients who did not provide the Organization with the necessary information to complete and issue the form by the Internal Revenue Service (IRS) deadline date, January 31, 2023. Correctiv...
Identifying Number: 2022-002 Finding: The Organization did not issue a Form 1099-MISC to those dairy farmer recipients who did not provide the Organization with the necessary information to complete and issue the form by the Internal Revenue Service (IRS) deadline date, January 31, 2023. Corrective Actions Taken or Planned: The Organization has been in communications with the impacted dairy farmer recipients to track down the required information.
View Audit 25409
Nfo Members Dairy Custodial Account
IA
Questioned Costs Reporting
Identifying Number: 2022-001 Finding: The Organization did not return Pandemic Market Volatility Assistance and Education Program (PMVAP) monies not deposited by dairy farmer recipients within 180 days of disbursement to the United States Department of Agriculture (USDA). Corrective Actions Taken ...
Identifying Number: 2022-001 Finding: The Organization did not return Pandemic Market Volatility Assistance and Education Program (PMVAP) monies not deposited by dairy farmer recipients within 180 days of disbursement to the United States Department of Agriculture (USDA). Corrective Actions Taken or Planned: Subsequent to September 30, 2022, the Organization identified all PMVAP monies not deposited by dairy farmer recipients. The Organization has been following up with the dairy farmer recipients to determine a solution. Any funds not accepted by the dairy farmer recipients will be remitted to the USDA as soon as resolution is achieved.
View Audit 25409 Questioned Costs: $1
Finding 30452 (2022-002)
Significant Deficiency 2022
Family and Workforce Centers of America
MO
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
By way of background, on February 12, 2003, the MO Dept. of Higher Education and Workforce Development's (DHEWD) Office of Workforce Development (OWD) conducted a monitoring review of FWCA based on receipt of a complaint from the funder alleging fraud and information mismanagement. On March 23, 2023...
By way of background, on February 12, 2003, the MO Dept. of Higher Education and Workforce Development's (DHEWD) Office of Workforce Development (OWD) conducted a monitoring review of FWCA based on receipt of a complaint from the funder alleging fraud and information mismanagement. On March 23, 2023, the DHEWD and OWD released its findings report (Report) issuing no finding(s) of fraud against FWCA. The information management issues resulted from the funder restricting FWCA's access to the portal (MoJobs) in which the information is submitted. The DHEWD issued its "final" response to the funder August 2, 2023 and showed there were unresolved issues. In response to the release of the DHEWD's August 2, report, the funder has met with FWCA and requested more time from the DHEWD, to allow the funder to submit a more comprehensive and appropriate response disputing the report's findings and justifying the disallowed costs. As of the time of this writing, those efforts are ongoing. FWCA's Senior Vice President of Operations and Senior Vice President of Compliance have implemented additional policies and procedures to minimized any future information management, programmatic or supportive service issues.
View Audit 25563 Questioned Costs: $1
Family and Workforce Centers of America
MO
Questioned Costs Subrecipient Monitoring
It was determined between the funder and FWCA that FWCA incurred disallowable costs related to its execution of both the WIOA In School Youth (ISY) and Out of School Youth (OSY) (collectively, ISY and OSY shall be called Program or Programs) Program activities and services offered to Program partici...
It was determined between the funder and FWCA that FWCA incurred disallowable costs related to its execution of both the WIOA In School Youth (ISY) and Out of School Youth (OSY) (collectively, ISY and OSY shall be called Program or Programs) Program activities and services offered to Program participants in the amount of $3,018.69. It should be noted that the activities and services found by the funder to be disallowed, the funder, in the past have been approved. This action taken by reimbursement of the disallowed amount. FWCA is awaiting receipt of the reimbursement.
View Audit 25563 Questioned Costs: $1
Finding 30450 (2022-002)
Significant Deficiency 2022
City of Green Cove Springs, Fl
FL
Procurement, Suspension & Debarment § 200.214
2022-002 - ALN 21.027 - Coronavirus State and Local Fiscal Recovery Funds - Procurement, Suspension, and Debarment: Lack of Controls for Suspension and Debarment (New Comment) Auditor's Comment: According to the Coronavirus State and Local Recover Funds (CSLRF) Final Rule, Suspension and Debarment i...
2022-002 - ALN 21.027 - Coronavirus State and Local Fiscal Recovery Funds - Procurement, Suspension, and Debarment: Lack of Controls for Suspension and Debarment (New Comment) Auditor's Comment: According to the Coronavirus State and Local Recover Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under this program. Management's Response: The City will create internal control procedures to ensure evaluation and documentation relating to Final Rule, Suspension and Debarment as required under CPF 200.214 in Subpart C.
View Audit 25448
Finding 30449 (2022-001)
Material Weakness 2022
Battle Ground School District No. 119
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Michelle Scott, Chief Financial Officer P.O. Box 200 Battle Ground, WA 98604-0200 (360) 885-5311 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). After confirming the District has met compliance of the federal grant requirements of allowable, necessary, and reasonable activities and supporting documentation, seek reimbursement of grant funding. Anticipated date to complete the corrective action: Immediately.
View Audit 24505 Questioned Costs: $1
Finding 30448 (2022-001)
Significant Deficiency 2022
Young Women's Christian Assoc of Seattle-King-Snohomish Counties
WA
Subrecipient Monitoring § 200.332
Finding Number 2022-001 Contact Person Patricia Hayden Corrective Action Plan The Organization will update their subrecipient monitoring policy to include the requirements outlined in CFR 200.332, which will also include a requirement to formally document a risk assessment for each subrecipient unde...
Finding Number 2022-001 Contact Person Patricia Hayden Corrective Action Plan The Organization will update their subrecipient monitoring policy to include the requirements outlined in CFR 200.332, which will also include a requirement to formally document a risk assessment for each subrecipient under a federal award. Anticipated completion date The Organization will update their policy no later than October 31, 2023.
View Audit 25336
Finding 30442 (2022-007)
Significant Deficiency 2022
New England Conservatory of Music
MA
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding No. 2022-007 ? Special Tests ? Perkins Loan Recordkeeping and Record Retention Finding: It was noted that 7 Perkins Loan promissory notes were copies and not the original document. Corrective Action Taken or Planned: The Conservatory will review student files to identify total population of...
Finding No. 2022-007 ? Special Tests ? Perkins Loan Recordkeeping and Record Retention Finding: It was noted that 7 Perkins Loan promissory notes were copies and not the original document. Corrective Action Taken or Planned: The Conservatory will review student files to identify total population of promissory notes that are not originals and review the potential impact. Expected completion June 2023. Responsible person Kathleen Jewett, Director of Student Accounts
View Audit 24262
Finding 30441 (2022-006)
Significant Deficiency 2022
New England Conservatory of Music
MA
Procurement, Suspension & Debarment § 200.317 § 200.327
Finding No. 2022-006 ? HEERF Procurement Finding: During fiscal year 2022 certain costs were incurred above the micro-purchase level where there was no evidence of competitive bids received or documentation. Corrective Action Taken or Planned: The purchase noted was related to COVID testing and sup...
Finding No. 2022-006 ? HEERF Procurement Finding: During fiscal year 2022 certain costs were incurred above the micro-purchase level where there was no evidence of competitive bids received or documentation. Corrective Action Taken or Planned: The purchase noted was related to COVID testing and supplies provided by the Broad Institute. Management determined that this met the requirements of a specialty purchase, however, failed to document approval for the exception. New management is aware of this requirement for federal funds and will ensure compliance in the future. The Controller will be responsible to ensure compliance. Completed March 2023. Responsible person Richard Bowman, Controller
View Audit 24262
Finding 30440 (2022-005)
Material Weakness 2022
New England Conservatory of Music
MA
Matching / Level of Effort / Earmarking
Finding No. 2022-005 ? HEERF Earmarking Finding: There was no evidence that the required direct outreach occurred for financial aid applications Corrective Action Taken or Planned: As noted, the Conservatory experienced turnover in both the Business Office and the Office of Financial Aid. New staf...
Finding No. 2022-005 ? HEERF Earmarking Finding: There was no evidence that the required direct outreach occurred for financial aid applications Corrective Action Taken or Planned: As noted, the Conservatory experienced turnover in both the Business Office and the Office of Financial Aid. New staff are aware of this requirement and will ensure compliance if future funding should become available. Completed, March 2023. Responsible person Richard Bowman, Controller
View Audit 24262
Finding 30439 (2022-004)
Significant Deficiency 2022
New England Conservatory of Music
MA
Cash Management
Finding no. 2022-004 ? HEERF Cash Management Finding: There were two drawdowns from G5 during the year that were disbursed after the time requirement. One was related to the institutional portion and one was related to the student portion. Corrective Action Taken or Planned: New staff joining the ...
Finding no. 2022-004 ? HEERF Cash Management Finding: There were two drawdowns from G5 during the year that were disbursed after the time requirement. One was related to the institutional portion and one was related to the student portion. Corrective Action Taken or Planned: New staff joining the Conservatory in fiscal year 2023 are aware of the disbursement requirements and will ensure timely disbursement. The Conservatory has hired a new Bursar during fiscal 2023 who will be responsible to ensure timely disbursements. Completed, March 2023 Responsible person Kathleen Jewett, Director of Student Accounts
View Audit 24262
Finding 30438 (2022-003)
Significant Deficiency 2022
New England Conservatory of Music
MA
HUD Housing Programs Reporting
Finding no. 2022-003 ? Higher Education Emergency Relief fund (HEERF) Reporting Finding: Amounts reported for the institutional portion of HEERF funds were originally reported in the wrong category (misclassified) Corrective Action Taken or Planned: Although misclassified, the amount of institution...
Finding no. 2022-003 ? Higher Education Emergency Relief fund (HEERF) Reporting Finding: Amounts reported for the institutional portion of HEERF funds were originally reported in the wrong category (misclassified) Corrective Action Taken or Planned: Although misclassified, the amount of institutional funds was accurate and for allowable uses. The Conservatory will review and amend the previous filing. Expected completion date May 2023. Responsible person Richard Bowman, Controller
View Audit 24262
Finding 30434 (2022-010)
Significant Deficiency 2022
New England Conservatory of Music
MA
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding NO.2022-010 ? Special Tests ? Disbursement to or on Behalf of Students Finding: The institution does not have a documented Direct Loan quality assurance process. Corrective Action Taken or Planned: New Office of Financial Aid staff are documenting the quality assurance process and having th...
Finding NO.2022-010 ? Special Tests ? Disbursement to or on Behalf of Students Finding: The institution does not have a documented Direct Loan quality assurance process. Corrective Action Taken or Planned: New Office of Financial Aid staff are documenting the quality assurance process and having the process reviewed by consultants with expertise in Direct Loan regulations. Expected to be completed April 2023. Responsible person Rebecca Barry-Wolff, Associate Director of Student Financial Planning.
View Audit 24262
Finding 30433 (2022-009)
Significant Deficiency 2022
New England Conservatory of Music
MA
Student Financial Aid Eligibility Reporting
Finding No. 2022 ? 009 Special Tests ? Institutional Eligibility Finding: The Conservatory did not report staff changes in the positions of Chief Financial Officer and the Financial Aid Administrator as required. Corrective Action Taken or Planned: The Office of Financial Aid and the Bursars Office...
Finding No. 2022 ? 009 Special Tests ? Institutional Eligibility Finding: The Conservatory did not report staff changes in the positions of Chief Financial Officer and the Financial Aid Administrator as required. Corrective Action Taken or Planned: The Office of Financial Aid and the Bursars Office will review the reporting requirements and develop formal procedure on the process of notifying the DOE of these changes. Expected completion April 2023. Responsible person Kathleen Jewett, Director of Student Accounts
View Audit 24262
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