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Corrective Action Plans

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Finding 50249 (2022-001)
Significant Deficiency 2022
Town of Hingham, Massachusetts
MA
Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327
U.S. DEPARTMENT OF TREASURY 2022-001 Coronavirus State and Local Fiscal Recovery Funds- ALN No. 21.027 Recommendation: We recommend the Town design and document a procurement policy in accordance with the compliance requirements outlined in Title 2 of the U.S. Code of Federal Regulations part 20...
U.S. DEPARTMENT OF TREASURY 2022-001 Coronavirus State and Local Fiscal Recovery Funds- ALN No. 21.027 Recommendation: We recommend the Town design and document a procurement policy in accordance with the compliance requirements outlined in Title 2 of the U.S. Code of Federal Regulations part 200.318. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agree with the auditor?s findings. Management will design a formal procurement policy. Name(s) of the contact person(s) responsible for corrective action: Sue Nickerson, Town Accountant. Planned completion date for corrective action plan: Immediately.
View Audit 51046
Finding 50247 (2022-002)
Significant Deficiency 2022
Kankakee County, Illinois
IL
Questioned Costs Subrecipient Monitoring Equipment & Real Property Management
KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could...
KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could violate Uniform Guidance reporting requirements. The Health Department expects to have this procedure in effect no later than July 1, 2023. Additionally, the KCHD plans to obtain adequate resources to assist the financial and grant reporting function to ensure compliance.
View Audit 50336 Questioned Costs: $1
Upper Dauphin Area School District
PA
Reporting Internal Control / Segregation of Duties
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager
View Audit 50257
Upper Dauphin Area School District
PA
Reporting Internal Control / Segregation of Duties
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager
View Audit 50257
Upper Dauphin Area School District
PA
Reporting Internal Control / Segregation of Duties
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager
View Audit 50257
Finding 50233 (2022-001)
Significant Deficiency 2022
Niles Township High School District 219
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 43645
Williams College
MA
Student Financial Aid Reporting Eligibility
Management's View and Corrective Action Plan Finding 2022-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS): Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federa...
Management's View and Corrective Action Plan Finding 2022-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS): Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/2021 - 6/30/2022 Assistance Listing Numbers: 84.063 and 84.268 Management agrees with the finding and in concurrence with the recommendations has developed the following corrective action plan: The Registrar?s Office will manually reconcile enrollment status after each submission to the National Student Clearinghouse (?NSC?) submission to ensure student enrollment changes are submitted completely and timely. Alan Hatton, the Senior Associate Registrar, is responsible and has implemented this corrective action plan in February of 2023. Signed and Acknowledged, Kath Dunlop, Registrar
View Audit 41300
St. Mary Parish School Board
LA
Procurement, Suspension & Debarment
Although it was not done during the bidding process as required by the Louisiana Public Bid Law, management of the St. Mary Parish School Board did obtain the required signed affidavit during the course of the audit for fiscal year ended June 30, 2022. The School Board contracted an outside engineer...
Although it was not done during the bidding process as required by the Louisiana Public Bid Law, management of the St. Mary Parish School Board did obtain the required signed affidavit during the course of the audit for fiscal year ended June 30, 2022. The School Board contracted an outside engineering firm who handled the bidding process for the public works project in question. It was the understanding of the School Board that all required procedures had been followed. Management will implement procedures to enhance its monitoring of the bidding process whether performed in-house or outsourced.
View Audit 48116
Redford Township Voa Elderly Housing, Inc. (coventry Place)
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-002 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 March 8, 2022 in the amount of $12,428. Man...
Finding Reference Number: 2022-002 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 March 8, 2022 in the amount of $12,428. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: March 8, 2022
View Audit 42744
Redford Township Voa Elderly Housing, Inc. (coventry Place)
LA
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. Management will request from the lender the excess replacement reserve funds in the amount of $943. ...
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. Management will request from the lender the excess replacement reserve funds in the amount of $943. Completion Date: August 8, 2022
View Audit 42744
Finding 50219 (2022-001)
Significant Deficiency 2022
Kha'p'o Community School
NM
Special Tests & Provisions
2022-001 Special Tests and Provisions ? Character Investigations Corrective action plan: To ensure that the School is in compliance, the Director of Human Resources will conduct an internal audit of all employees? background investigations. In addition, the Director of Human Resources will be vigila...
2022-001 Special Tests and Provisions ? Character Investigations Corrective action plan: To ensure that the School is in compliance, the Director of Human Resources will conduct an internal audit of all employees? background investigations. In addition, the Director of Human Resources will be vigilant that all future hires are properly investigated. Personnel responsible for corrective action: The Director of Human Resources (Dorothy Hayes), under the guidance and direction of the Executive Director (Porter Swentzell), will complete the corrective action. Estimated corrective action completion date: March 31, 2023
View Audit 43038
Saginaw Voa Elderly Housing, Inc. (buena Vista)
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 February 25, 2022 in the amount of $15,254. 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 February 25, 2022 in the amount of $15,254. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: August 1, 2022
View Audit 42741
Louisville Voa Elderly Housing INC (spanish Cove Senior Hsg)
LA
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 security deposit deficiency was funded on July 5, 2022. Management will ensure that the securit...
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 security deposit deficiency was funded on July 5, 2022. Management will ensure that the security deposits are properly funded in the future. Completion Date:
View Audit 42739
Finding 50215 (2022-001)
Significant Deficiency 2022
Woodside Village, Inc. 042-Hd112
OH
HUD Housing Programs Internal Control / Segregation of Duties
Gilmore Jasion Mahler recommends management to make timely required deposits to the residual receipts reserve. Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2022.
Gilmore Jasion Mahler recommends management to make timely required deposits to the residual receipts reserve. Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2022.
View Audit 43009
Finding 50214 (2022-001)
Significant Deficiency 2022
Catholic Charities
OR
HUD Housing Programs Procurement, Suspension & Debarment Eligibility
CORRECTIVE ACTION PLAN Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Fi...
CORRECTIVE ACTION PLAN Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Finding Reference #: 2022-001 Significant deficiency Recommendation: We recommend management review the current internal control procedures and implement additional procedures to ensure annual recertifications are performed as required by HUD. Corrective Action: Management will work with Cascade Management to improve the internal control procedures to ensure annual recertifications are performed as required by December 31, 2022. Questions regarding this corrective action plan may be directed to Marci Pierce, Chief Financial and Administrative Officer, at (503) 688-2646.
View Audit 43034
Finding 50211 (2022-003)
Significant Deficiency 2022
Enlarged City School District of Troy, New York
NY
Reporting
Name of Auditee: Enlarged City School District of Troy, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2022 CAP Prepared by: Adam Hotaling Phone: (518) 328-5005 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2022...
Name of Auditee: Enlarged City School District of Troy, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2022 CAP Prepared by: Adam Hotaling Phone: (518) 328-5005 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2022-003 (a) Comments on the finding and recommendation - The District agrees with the finding and agrees with the recommendation. (b) Action taken - Management will consider the need for additional assistance with the administrative accounting functions and hire personnel as deemed necessary. Also management will more aggressively monitor year end cutoffs for potential adjustments. (c) Anticipated Completion Date - June 30, 2023
View Audit 42738
Finding 50208 (2022-001)
Significant Deficiency 2022
School District of Hartford Jt. No. 1
WI
Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Director of Business Services has established business office meetin...
Views of Responsible Officials and Planned Corrective Actions: The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Director of Business Services has established business office meetings to review opportunities for continuous improvement within the business office. The Director of Business Services will also review financial activity on a monthly basis to look for any discrepancies in the accounts. After the checks are approved, they are mailed out. Three to four times a year the Finance Committee randomly pulls checks to review them. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed twice a year by the Finance Committee (1st and 3rd quarter) and twice a year by the Board (2nd and 4th quarter). The Director of Business Services provides financial updates to the Board of Education on a regular basis. The Director of Business Services plans on reviewing employee contracts to ensure the correct rate is being paid for each employee. District is willing to accept the risk.
View Audit 44772
Davenport Community School District
IA
Eligibility Allowable Costs / Cost Principles § 200.404
Response and Corrective Action Plan: The District will review current policies and procedures for bonus payouts. Cindy Lewis, June 30, 2023.
Response and Corrective Action Plan: The District will review current policies and procedures for bonus payouts. Cindy Lewis, June 30, 2023.
View Audit 44435
Davenport Community School District
IA
Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313
Response and Corrective Action Plan: The District will review current processes for purchasing equipment within Iowa Department of Education approval amounts or seek amendments when approval cost limits cannot be met. Kevin Posekany, June 30, 2023.
Response and Corrective Action Plan: The District will review current processes for purchasing equipment within Iowa Department of Education approval amounts or seek amendments when approval cost limits cannot be met. Kevin Posekany, June 30, 2023.
View Audit 44435
Davenport Community School District
IA
Response and Corrective Action Plan: The District will review current processes and realign procedures to ensure compliance with program requirements. Cindy Lewis, June 30, 2023.
Response and Corrective Action Plan: The District will review current processes and realign procedures to ensure compliance with program requirements. Cindy Lewis, June 30, 2023.
View Audit 44435
Finding 50189 (2022-004)
Significant Deficiency 2022
Davenport Community School District
IA
Cash Management Reporting
Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget. Kevin Posekany, June 30, 2023.
Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget. Kevin Posekany, June 30, 2023.
View Audit 44435
Finding 50188 (2022-003)
Significant Deficiency 2022
Davenport Community School District
IA
Subrecipient Monitoring Reporting School Nutrition Programs
Response and Corrective Action Plan: The District will review current processes to routinely reconcile the point of sale system and the general ledger. Kevin Posekany, June 30, 2023
Response and Corrective Action Plan: The District will review current processes to routinely reconcile the point of sale system and the general ledger. Kevin Posekany, June 30, 2023
View Audit 44435
Finding 50187 (2022-001)
Significant Deficiency 2022
Laramie County Community College
WY
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management § 200.327
2022-001: Reporting Corrective Action: Due to ever-evolving processes, LCCC did not fully comprehend all reporting nuances for the HEER program. The Comptroller and Director of Sponsored Awards will continue to perform in-depth reviews of all reporting guidance and requirements to ensure accurate ...
2022-001: Reporting Corrective Action: Due to ever-evolving processes, LCCC did not fully comprehend all reporting nuances for the HEER program. The Comptroller and Director of Sponsored Awards will continue to perform in-depth reviews of all reporting guidance and requirements to ensure accurate reporting. Anticipated Completion Date: June 30, 2023 Contact Persons: Nola Rocha, Comptroller and Jennifer McCartney, Director of Sponsored Awards and Compliance
View Audit 44410
Finding 50186 (2022-003)
Material Weakness 2022
Town of Fairmount
IN
Matching / Level of Effort / Earmarking Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2022-003 Contact Person: Jo Ann Treon Phone Number (765)948-4632 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Forms RD 442-2 & RD Form 442-3 will be completed in August 2023. Anticipated Completion Date: Immediately
FINDING 2022-003 Contact Person: Jo Ann Treon Phone Number (765)948-4632 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Forms RD 442-2 & RD Form 442-3 will be completed in August 2023. Anticipated Completion Date: Immediately
View Audit 43699
Finding 50172 (2022-001)
Material Weakness 2022
Platte-Geddes School Dist. No. 11-5
SD
Internal Control / Segregation of Duties Material Weakness Reporting
The Platte-Geddes School District Business Official, Kathleen A. Holter, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financi...
The Platte-Geddes School District Business Official, Kathleen A. Holter, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for the internal controls. Platte-Geddes School District adopted an Internal Controls and Procedures policy in August 2017. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process.
View Audit 42715
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