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Corrective Action Plans

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Finding 37511 (2022-003)
Significant Deficiency 2022
County of Delaware
PA
Subrecipient Monitoring § 200.332
Recommendation: Providers that receive findings as a result of their on-site monitoring should submit a corrective action plan to the County. Action Taken: The County Child and Youth Services department will require a corrective action plan for all subrecipients with findings as a result of their o...
Recommendation: Providers that receive findings as a result of their on-site monitoring should submit a corrective action plan to the County. Action Taken: The County Child and Youth Services department will require a corrective action plan for all subrecipients with findings as a result of their on-site monitoring in 2023, and thereafter, that will include the entity?s plan to correct the errors noted, individual responsible and timeline for corrections to be implemented. Responsible Individual for Corrective Action: Angelique Hiers, County of Delaware Department of Human Services Director Completion Date: March 1, 2023
View Audit 29504
Finding 37505 (2022-006)
Material Weakness 2022
County of Delaware
PA
Subrecipient Monitoring Matching / Level of Effort / Earmarking
Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management and requirements regarding time frame for action to contact late payors to the department staff. Action Taken: This finding occurred as a result of staff shortages...
Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management and requirements regarding time frame for action to contact late payors to the department staff. Action Taken: This finding occurred as a result of staff shortages, new employees and increased caseloads. Domestic Relations Department will provide semi-annual training to Case Workers on Enforcement, record retention, and file documentation beginning in November 2023. Responsible Individual for Corrective Action: Patricia Coacher, County of Delaware Domestic Relations Director Completion Date: December 31, 2023
View Audit 29504
Finding 37504 (2022-005)
Material Weakness 2022
County of Delaware
PA
Student Financial Aid
Recommendation: The County Domestic Relations department will communicate the requirements regarding the required time frame for conversion of applications/petitions to a case file to the department staff. Action Taken: This finding occurred as a result of IV-A case referrals from the County Assista...
Recommendation: The County Domestic Relations department will communicate the requirements regarding the required time frame for conversion of applications/petitions to a case file to the department staff. Action Taken: This finding occurred as a result of IV-A case referrals from the County Assistance Office. In order to comply with the directive it is necessary that we receive verifiable and sufficient information from the CAO. We did not receive all information necessary from the CAO to comply in these instances. It would have been inappropriate to proceed. Domestic Relations Department will provide semi-annual training to the Intake Unit staff in Case Initiation, record retention, time frame for conversion of applications/petitions to case files and file documentation beginning in November 2023. Responsible Individual for Corrective Action: Patricia Coacher, County of Delaware Domestic Relations Director Completion Date: December 31, 2023
View Audit 29504
Finding 37503 (2022-004)
Significant Deficiency 2022
County of Delaware
PA
Reporting
Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management to the department staff. Action Taken: This finding occurred as a result of a IV-A case referral from the County Assistance Office (COA). In order to comply with t...
Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management to the department staff. Action Taken: This finding occurred as a result of a IV-A case referral from the County Assistance Office (COA). In order to comply with the directive it is necessary that we receive verifiable and sufficient information from the CAO. We did not receive all information necessary from the CAO to comply in this instance. It would have been inappropriate to proceed. Domestic Relations Department will provide semi-annual training to the Intake Unit staff in Case Initiation, record retention, and file documentation beginning in November 2023. Responsible Individual for Corrective Action: Patricia Coacher, County of Delaware Domestic Relations Director Completion Date: December 31, 2023
View Audit 29504
Finding 37497 (2022-009)
Significant Deficiency 2022
County of Delaware
PA
Reporting Special Tests & Provisions
Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Action Taken: Management agrees and will submit its Single Audit and related Data Collection Form within...
Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Action Taken: Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022. Completion Date: September 29, 2023
View Audit 29504
Finding 37494 (2022-004)
Significant Deficiency 2022
Iron County, Wisconsin
WI
Procurement, Suspension & Debarment
Iron County will review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants.
Iron County will review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants.
View Audit 29503
Finding 37493 (2022-003)
Significant Deficiency 2022
Iron County, Wisconsin
WI
Procurement, Suspension & Debarment
Iron County will use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements.
Iron County will use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements.
View Audit 29503
Finding 37489 (2022-002)
Significant Deficiency 2022
Pembroke Housing for the Elderly, Inc.
NH
Significant Deficiency
Finding 2022-002: Plan: Once the Staff Accountant sets up the transfer at the bank, the CFO approves the actual transfer for release. The transaction is reviewed for accuracy before it is approved for release. All expenses have a purchase order written up by the Operations Manager and then the Staff...
Finding 2022-002: Plan: Once the Staff Accountant sets up the transfer at the bank, the CFO approves the actual transfer for release. The transaction is reviewed for accuracy before it is approved for release. All expenses have a purchase order written up by the Operations Manager and then the Staff Accountant reviews purchase orders for accuracy before entering into the accounting software. Once the Staff Accountant has entered the expense into the accounting software, the information is reviewed by the CFO before the expenses are posted into the accounting software. Anticipated Completion Date: 9/1/22 Contact: Jill Lesmerises, CFO
View Audit 29299
Pembroke Housing for the Elderly, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Finding 2022-001: Plan: Reserve for Replacement transfers will be done at the beginning of each month to insure they are properly deposited into the correct month. New Staff Accountant has created a procedure so that when the Subsidy Deposit is transferred to our bank account at the beginning of the...
Finding 2022-001: Plan: Reserve for Replacement transfers will be done at the beginning of each month to insure they are properly deposited into the correct month. New Staff Accountant has created a procedure so that when the Subsidy Deposit is transferred to our bank account at the beginning of the month, she immediately makes the necessary transfer to the Reserve for Replacement account. Anticipated Completion Date: 9/1/22 Contact: Jill Lesmerises, CFO
View Audit 29299
Finding 37481 (2022-004)
Material Weakness 2022
Mount Vernon Community School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The CFO will require all potential vendors and ...
FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The CFO will require all potential vendors and contractors to specifically include a wage rate clause in all proposed contracts (including certified payroll language) for projects which are funded with federal grants. Anticipated Completion Date: 2/9/2023
View Audit 29224
Finding 37478 (2022-003)
Material Weakness 2022
Mount Vernon Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The CFO and Corporation Treasurer will create, ...
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The CFO and Corporation Treasurer will create, review, and retain electronic documents for any ESSER/GEER data requests. The CFO will submit any required reports to the IDOE. The CFO has currently saves all jotform documentation and email transaction receipts. The CFO will now ?cc? all jotform submissions and receipt acknowledgements to the Corporation Treasurer as well. Anticipated Completion Date: 2/9/2023
View Audit 29224
Finding 37472 (2022-002)
Material Weakness 2022
Mount Vernon Community School Corporation
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The Food Service Director (FSD), with assistanc...
FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The Food Service Director (FSD), with assistance from the CFO, will develop a plan to secure a third vendor for kitchen equipment repairs, both for emergencies or regular maintenance repairs. The FSD and CFO will also develop a plan to solicit service plan proposals from qualified providers. The FSD and CFO will utilize approved service agreements through purchasing cooperatives, if available or, solicit responses through the public works bidding process. If a responsive responsible bidder can be secured, the service contract will be approved by the school board of trustees. Anticipated Completion Date: 7/1/2023
View Audit 29224
Finding 37469 (2022-001)
Material Weakness 2022
Sutter Health and Affiliates
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403 § 200.84
Finding 2022-001 Management will develop and implement an additional layer of review in future Federal Emergency Management Agency (FEMA) project worksheet submissions to ensure expenditures reported for reimbursement are based on actual paid expenditures. Management will work with FEMA to refund t...
Finding 2022-001 Management will develop and implement an additional layer of review in future Federal Emergency Management Agency (FEMA) project worksheet submissions to ensure expenditures reported for reimbursement are based on actual paid expenditures. Management will work with FEMA to refund the total overpayment of $904,020 and discuss the extent of additional courses of action. Management will ensure this is performed through the closeout process of the project worksheet with FEMA. Contact Person: Colette Boudreau, Vice President and Chief Accounting Officer Expected Completion Date: October 31, 2023
View Audit 29211 Questioned Costs: $1
Pace University
NY
Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking
The Financial Aid directors have been on a path to automate a number of processes, including the Notification of Federal Loan Disbursement. To assist in streamlining our processes and improving the overall student experience, the University has engaged the services of an outside consultant, CampusWo...
The Financial Aid directors have been on a path to automate a number of processes, including the Notification of Federal Loan Disbursement. To assist in streamlining our processes and improving the overall student experience, the University has engaged the services of an outside consultant, CampusWorks, on a two-year contract, which commenced on October 18, 2022, to work with relevant Pace personnel on Enterprise Systems modernization. Although this delay in notification is for an isolated time period, the Notification of Disbursement process has been automated as of February 23, 2023, and notifications will be released systematically on a regular schedule, in line with federal guidelines.
View Audit 28416
Finding 37463 (2022-001)
Significant Deficiency 2022
Green Bay Area Public Schools
WI
Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking
2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from t...
2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Vendors selected for construction services for federally funded projects will be asked to sign an acknowledgement that they comply with Davis-Bacon requirements with respect to prevailing wages for the calendar year in which the services are provided. The signed copy will be kept on file with the district. Additionally, Facilities staff will be educated about the correct use of object codes on purchase orders and invoices. Name(s) of the contact person(s) responsible for corrective action: Joshua Patchak Planned completion date for corrective action plan: Immediately
View Audit 29084
Finding 37462 (2022-002)
Significant Deficiency 2022
Massachusetts Maritime Academy
MA
Cash Management Reporting
Finding number: 2022-002 Federal agency: U.S. Department of Education Programs: Higher Education Relief Fund ? Institutional Portion AL #?s: 84.425F Award year: 2022 Corrective Action Plan: During the next window to make changes to the 2021 annual report, changes will be m...
Finding number: 2022-002 Federal agency: U.S. Department of Education Programs: Higher Education Relief Fund ? Institutional Portion AL #?s: 84.425F Award year: 2022 Corrective Action Plan: During the next window to make changes to the 2021 annual report, changes will be made to ensure the report matches our internal records. Review procedures will be in place to ensure accurate reporting going forward. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person Alena Volynkina, Controller
View Audit 29045
Finding 37461 (2022-001)
Significant Deficiency 2022
Massachusetts Maritime Academy
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans AL #?s: 84.268 Award year: 2022 Corrective Action Plan: A background process that was automated to send loan information to COD on a twice weekly basis stopped run...
Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans AL #?s: 84.268 Award year: 2022 Corrective Action Plan: A background process that was automated to send loan information to COD on a twice weekly basis stopped running and had not detected it in a timely manner. The issue with the background process has been resolved and will be monitored to make sure it continues to run on a consistent basis to ensure timely communication within regulation. Timeline for Implementation of Corrective Action Plan: This has already been implemented Contact Person Catherine Kedski, Director of Student Financial Services
View Audit 29045
Finding 37460 (2022-001)
Significant Deficiency 2022
Clarke County Board of Education
AL
Questioned Costs Matching / Level of Effort / Earmarking § 200.303
Response/Views: I agree with the finding stated above. I would however, like it noted that although the contract entered into by the board did not includeprevailing wage rate clauses, the contractor did confirm they have been and will continue to comply with the Davis-Bacon Act as it pertains to wag...
Response/Views: I agree with the finding stated above. I would however, like it noted that although the contract entered into by the board did not includeprevailing wage rate clauses, the contractor did confirm they have been and will continue to comply with the Davis-Bacon Act as it pertains to wage rate requirements. Corrective Action Planned: Hereto forward, when planning begins for federal funded projects over $2,000 all parties involved (included but not limited to, Chief School Financial Officer, Maintenance Department Bookkeeper, Facilities Supervisor, Superintendent and Architect) will be reminded and updated of all federal regulations as they pertain to the Davis-Bacon Act. At this time, specific plans will be determined as to the implementation of these regulations and checks and balances will be put into place to make sure all contracts and project procedures are adhered to throughout the entirety of the project to insure we remain in compliance with the aforementioned regulations. Anticipated Completion Date: Immediately. As of today, the above corrective action plan has been put into place in our school district. All future pertinent projects will adhere to these new procedures. Contact Person(s): Carmen Rotch, Chief School Financial Officer, Clarke County Board of Education, 251.250.2155.
View Audit 28955 Questioned Costs: $1
Finding 37458 (2022-001)
Significant Deficiency 2022
Sistercare, INC
SC
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
SIGNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: LEAH WICEVIC, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJE...
SIGNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: LEAH WICEVIC, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJECTED BENEFITS OF THE ADDED INTERNAL CONTROLS AND THEREFORE, MAY BE CONSIDERED UNJUSTIFIED. SISTERCARE, INC. WILL ENSURE THAT THE BOARD OF DIRECTORS WILL REMAIN INVOLOVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPOSED COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.
View Audit 28903
McMinn County, Tennessee
TN
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
FINDING THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DA VIS-BACON ACT Response and Corrective Action Plan Prepared by: Jason D. Luallen, Director of Finance Person Responsible for Implementing the Corrective Action: Jason D. Luallen, Director of Finance Anticipated Completion D...
FINDING THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DA VIS-BACON ACT Response and Corrective Action Plan Prepared by: Jason D. Luallen, Director of Finance Person Responsible for Implementing the Corrective Action: Jason D. Luallen, Director of Finance Anticipated Completion Date of Corrective Action: 7/1/22 Repeat Finding: No Reason Corrective Action was Not Taken in the Prior Year: N/A Planned Corrective Action: McMinn County has already taken steps to assure that Davis-Bacon Act compliance is included in bids for federally funded projects.
View Audit 28135 Questioned Costs: $1
Finding 37450 (2022-002)
Material Weakness 2022
Three Square
NV
Special Tests & Provisions School Nutrition Programs Internal Control / Segregation of Duties § 200.62
Views of Responsible Officials and Planned Corrective Actions: During the pandemic, the TEFAP program was expanded using COVID-19 relief funds. Three Square had a misunderstanding in the classification of these supplemental commodities, and believed them to be part of COVID-19 relief and as such did...
Views of Responsible Officials and Planned Corrective Actions: During the pandemic, the TEFAP program was expanded using COVID-19 relief funds. Three Square had a misunderstanding in the classification of these supplemental commodities, and believed them to be part of COVID-19 relief and as such did not necessitate an executed TEFAP Agency Partner Services Agreement. The four entities mentioned in the finding who received TEFAP commodities only received these supplemental COVID-19 commodities. This finding was not pervasive throughout the organization, but rather isolated to a temporary program, which has now ended. To ensure effective internal controls, Three Square has designed a system to ensure an executed TEFAP Agency Partner Services Agreement is obtained prior to any TEFAP distribution to an Agency Partner. Moving forward, our agency services team will review all orders containing any federal commodity, regardless of the federal program. They will verify eligibility before approval is given to the warehouse to deliver the products.
View Audit 28032
Finding 37449 (2022-001)
Material Weakness 2022
Three Square
NV
Eligibility Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: During the pandemic, the TEFAP program was expanded using COVID-19 relief funds. Three Square had a misunderstanding in the classification of these supplemental commodities, and believed them to be part of COVlD-19 relief and as such did...
Views of Responsible Officials and Planned Corrective Actions: During the pandemic, the TEFAP program was expanded using COVID-19 relief funds. Three Square had a misunderstanding in the classification of these supplemental commodities, and believed them to be part of COVlD-19 relief and as such did not necessitate an executed TEFAP Agency Partner Services Agreement. The four entities mentioned in the finding who received TEFAP commodities only received these supplemental COVlD-19 commodities. This finding was not pervasive throughout the organization, but rather isolated to a temporary program, which has now ended. To ensure effective internal controls, Three Square has designed a system to ensure an executed TEFAP Agency Partner Services Agreement is obtained prior to any TEFAP distribution to an Agency Partner. Moving forward, our agency services team will review all orders containing any federal commodity, regardless of the federal program. They will verify eligibility before approval is given to the warehouse to deliver the products.
View Audit 28032
Finding 37442 (2022-007)
Material Weakness 2022
Pope County Community Unit School District #1
IL
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Finding Type: Material Weakness for CFDA 84.425D, 84.425U, and 84.425W. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: We recommend that the District provide proper documentation of the Superintendent's approval for payment of invoices. Corrective Action: The Superintend...
Finding Type: Material Weakness for CFDA 84.425D, 84.425U, and 84.425W. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: We recommend that the District provide proper documentation of the Superintendent's approval for payment of invoices. Corrective Action: The Superintendent will begin noting his approval by signing all invoices that are not accompanied by an approved purchase order.
View Audit 28784
Finding 37428 (2022-003)
Significant Deficiency 2022
Pope County Community Unit School District #1
IL
Cash Management Reporting School Nutrition Programs
Finding Type: Significant Deficiency of CFDA 10.553 and 10.555. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: We recommend the Food Service Director input the amounts into the Illinois State Board of Education monthly meal count report, print the report before submission,...
Finding Type: Significant Deficiency of CFDA 10.553 and 10.555. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: We recommend the Food Service Director input the amounts into the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent the report along with the daily meal count sheets to review in order to ensure the amounts are accurate. The review should be documented on the report. Corrective Action: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented. Proposed Completion Date: Immediately.
View Audit 28784
Pope County Community Unit School District #1
IL
Procurement, Suspension & Debarment Cash Management
Finding Type: Material Weakness for CFDA 10.553, 10.555, 10.559 and 84.425D, 84.435U and 84.425W. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and co...
Finding Type: Material Weakness for CFDA 10.553, 10.555, 10.559 and 84.425D, 84.435U and 84.425W. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Corrective Action: We will adopt appropriate policies as soon as possible.
View Audit 28784
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