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Corrective Action Plans

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Finding 35287 (2022-001)
Significant Deficiency 2022
Northfield Healthy Community Initiative
MN
Procurement, Suspension & Debarment
Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered ...
Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of the Treasury and Department of Health and Human Services 2022-001 Education Partnership Coalition Grant - Assistance Listing No. 21.027 and ESSA ? Preschool Development Grants Birth through Five ? Assistance Listing No. 93.434 Recommendation: The Organization should design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Organization completed subsequent review of contractors to determine suspension and debarment status on sam.gov website. Name(s) of the contact person(s) responsible for corrective action: Sandy Malecha, Executive Director Planned completion date for corrective action plan: February 2023 If there are any questions regarding this plan, please call Sandy Malecha at 507-664-3524.
View Audit 24523
Finding 35285 (2022-001)
Significant Deficiency 2022
City of Kearney, Nebraska
NE
Internal Control / Segregation of Duties Reporting Significant Deficiency
Planned Corrective Action: It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to cur...
Planned Corrective Action: It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to current employees and closely monitor all accounting functions.
View Audit 24775
Finding 35284 (2022-001)
Significant Deficiency 2022
Aspirus, Inc.
WI
Internal Control / Segregation of Duties Cash Management Eligibility
Response: At the time of sending the claim to HRSA the patient did not have other insurance coverage. Subsequently we received information that the patient had other coverage. This information was received by the Financial Clearance department but there was a lack of communication to the Credit Ba...
Response: At the time of sending the claim to HRSA the patient did not have other insurance coverage. Subsequently we received information that the patient had other coverage. This information was received by the Financial Clearance department but there was a lack of communication to the Credit Balance Manager as provided for in our process. Although the Credit Balance team would have found and refunded the money to HRSA after the other insurance paid through their normal credit review process, this was not yet completed at the time of the audit. There is an opportunity to increase the timeliness of the refunding process as addressed in our action plan. Corrective Action Plan: ? Refund HRSA for overpayments found during audit ? Completed on 3/13/2023 and 3/15/2023, respectively. ? Reeducation to Financial Clearance team to notify Credit Balance Manager of change of coverage for HRSA accounts as soon as receive information. ? Education and process change with Initial Claims Team, who also reviews coverage changes, to notify Credit Balance Manager of change of coverage for HRSA accounts as soon as they receive. ? Explore Epic build to route accounts with HRSA coverage change to a Credit Balance WQ to be promptly worked.
View Audit 24698
Washington University
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Accountant?s Finding 2022 ? 001 Management concurs with this finding and we have implemented the following correcting actions: ? In Workday, the Basis Limit field is the key mechanism that will determine whether a subaward charges the appropriate amount of overhead. We have reviewed the current gr...
Accountant?s Finding 2022 ? 001 Management concurs with this finding and we have implemented the following correcting actions: ? In Workday, the Basis Limit field is the key mechanism that will determine whether a subaward charges the appropriate amount of overhead. We have reviewed the current grants that have out-going subawards and added/updated the Basis Limit as applicable. ? The staff in Sponsored Projects Accounting that create new accounts have received additional training on how/when to load a Basis Limit for out-going subawards. ? New reports have been created which identify that Basis Limits entered are complete and appropriate and these are reviewed on a monthly basis. ? As a result of the 2022R2 Workday Feature Release (9/22), Management has added a custom validation that will require a Basis Limit when an out-going subaward is included on a grant. Completion Date: January 2023 University Contact and Responsible Party: Joseph M. Gindhart, (314) 935-7089
View Audit 24634 Questioned Costs: $1
Finding 35251 (2022-001)
Significant Deficiency 2022
Catholic Charities USA
VA
Subrecipient Monitoring Reporting
Criteria: In accordance with the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?FFATA? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants o...
Criteria: In accordance with the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?FFATA? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS). In accordance with the requirements in 2 CFR Section 1402.300, the non-Federal entity is responsible for complying with all requirements of the Federal award. For all Federal awards, this includes the provisions for FFATA, which includes requirements on executive compensation, and also requirements implanting the Act for the non-Federal entity at 2 CFR part 25 Financial Assistance Use of Universal Identifier and System for Award Management and 2 CFR part 170 Reporting Subaward and Executive Compensation Information. Condition: A sample of six program subrecipients were tested and BDO?s examination of the monitoring and reporting requirements revealed that CCUSA did not report the information on one subaward of $30,000 or more in federal funds and three grant amendments in the FFATA Subaward Reporting System to fulfil the FFATA requirements. Cause: CCUSA does not have written procedures in place to ensure compliance with the requirements regarding FFATA. Because of this, when staff involved in the management and oversight of the grant left the organization, the transfer of knowledge regarding roles and responsibilities, as well as deadlines, did not happen. Corrective Action: CCUSA Finance team will work with the program managers on all federal grants to create policies and procedures surrounding the FFATA reporting requirements. These procedures will include details such as thresholds and deadlines, as well as who at CCUSA is responsible. In addition, the CCUSA CFO and Controller are to be made aware of all subgrantee activity ? from initial award to any subsequent changes and amendments, including funding increases and reductions, as well as no-cost extensions. Anticipated Completion Date December 31, 2022
View Audit 24435
Durand Community Unit School District No. 322
IL
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
View Audit 24136
Durand Community Unit School District No. 322
IL
Special Tests & Provisions
The Business Director will maintain open lines of communication with the district auditors in order to keep current on new accounting pronouncements that affect the financial statements. See full Corrective Action Plan on district letterhead.
The Business Director will maintain open lines of communication with the district auditors in order to keep current on new accounting pronouncements that affect the financial statements. See full Corrective Action Plan on district letterhead.
View Audit 24136
Durand Community Unit School District No. 322
IL
The district will increase the amount of its treasurer bond to meet the minimum bonding requirement. See full Corrective Action Plan on district letterhead.
The district will increase the amount of its treasurer bond to meet the minimum bonding requirement. See full Corrective Action Plan on district letterhead.
View Audit 24136
Durand Community Unit School District No. 322
IL
The district will appoint a designated individual to monitor the completion status of the statements of economic interest and to communicate with and encourage those individuals who are not yet in compliance to complete them prior to the deadline. See full Corrective Action Plan on district letterhe...
The district will appoint a designated individual to monitor the completion status of the statements of economic interest and to communicate with and encourage those individuals who are not yet in compliance to complete them prior to the deadline. See full Corrective Action Plan on district letterhead.
View Audit 24136
Finding 35246 (2022-001)
Significant Deficiency 2022
Durand Community Unit School District No. 322
IL
Internal Control / Segregation of Duties
The district will continue to have a second individual review all monthly bank statements, reconciliations, and treasurer's reports. The district will designate someone besides the Treasurer to review accounts payable checks prior to mailing them and stamp them with the Superintendent's signature so...
The district will continue to have a second individual review all monthly bank statements, reconciliations, and treasurer's reports. The district will designate someone besides the Treasurer to review accounts payable checks prior to mailing them and stamp them with the Superintendent's signature so there will be two signatures required on all accounts payable checks. See full Corrective Action Plan on district letterhead.
View Audit 24136
Durand Community Unit School District No. 322
IL
Student Financial Aid
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
View Audit 24136
Durand Community Unit School District No. 322
IL
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
View Audit 24136
Durand Community Unit School District No. 322
IL
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
View Audit 24136
Durand Community Unit School District No. 322
IL
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
View Audit 24136
Durand Community Unit School District No. 322
IL
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
View Audit 24136
Durand Community Unit School District No. 322
IL
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
View Audit 24136
Finding 35227 (2022-003)
Material Weakness 2022
Southeastern Cusd #337
IL
Internal Control / Segregation of Duties Reporting
Condition: The District has one office personnel that is involved in the accounting function. Therefore, the District does not have an adequate segregation of duties over accounting transactions as the employee is responsible for initiating and recording transactions in the general ledger as well...
Condition: The District has one office personnel that is involved in the accounting function. Therefore, the District does not have an adequate segregation of duties over accounting transactions as the employee is responsible for initiating and recording transactions in the general ledger as well as performing reconciliations. There were 2 errors in calculating payroll benefits charged to the grant that were not discovered and corrected by District personnel. Plan: Due to the small size of the District, it is not practical to hire additional personnel solely for the purpose of achieving an ideal segregation of duties over the accounting function. The Superintendent and the Board of Education will review and closely monitor the accounting information on a regular basis. Anticipated Date of Completion: Ongoing Name of Contact Person: D. Todd Fox, Superintendent Management Response: We agree with the finding.
View Audit 30011
Finding 35226 (2022-001)
Significant Deficiency 2022
Be A Champion INC
TX
Significant Deficiency Internal Control / Segregation of Duties
Views of responsible officials and planned corrective action: The Organization agreed with the finding and implemented the recommended procedures.
Views of responsible officials and planned corrective action: The Organization agreed with the finding and implemented the recommended procedures.
View Audit 24609
Housing Authority of the City of Del Rio
TX
HUD Housing Programs Reporting
REFERENCE NUMBER: 2022-001 Finding: For 2 instances out of a sample of 40 Forms HUD-50058 tested, while we noted that the Forms HUD - 50058 were completed by the PHA during FY 2022, it appears that such forms were not submitted electronically to HUD. For an additional 33 instances out of a sample of...
REFERENCE NUMBER: 2022-001 Finding: For 2 instances out of a sample of 40 Forms HUD-50058 tested, while we noted that the Forms HUD - 50058 were completed by the PHA during FY 2022, it appears that such forms were not submitted electronically to HUD. For an additional 33 instances out of a sample of 40 Forms HUD-50058 tested, we noted that the related electronic submissions were completed 60 days or more after the HUD 50058?s effective date, so it does not appear they were made timely. Reason: Even though all the HUD-50058 forms were completed and submitted, it appears that there was a malfunction between our software system and HUD?s website. This issue is a continuation of last year?s finding. We had a practice of submitting all 50058 for one month in a single batch. We learned last year that not all 50058 were picked up by the PIC system from HUD. Therefore, we still had 2 50058 that were not accepted by the PIC system. When we learned about that issue last year, the Section 8 staff began to work on double checking the files and started resubmitting 50058 forms individually. By the time we learn about the issue more than 60 days had passed from the 50058 effective date. That is why the 33 instances that the submission was done late. Corrective Action of Plan: 1. Since last year, the Section 8 HCV Program Manager and staff continue to double check all tenant files to ensure that the Form HUD-50058 has successfully been submitted to HUD?s system. 2. Since last year, the submission process has changed: We will no longer do Form HUD-50058 group submissions. Instead, individual forms are submitted and a record confirmation form is printed and filed in the tenant?s file as a supporting document that the submission of the Form HUD-50058 was completed. 3. We are going to established a process to review PIC reports. The PIC system is updated quarterly. Therefore, the PIC report will be reviewed on a quarterly basis to double check all the 50058 forms that were submitted for that quarter and match it to our family listing. Anticipated Completion Date: All actions have been implemented as of February 22, 2023. The Section 8 staff is currently reviewing the quarterly PIC report as of January 31, 2023. Contact Information: Isidro Valdez Fernandez, Executive Director ivf.hacdr@gmail.com (830) 774-6506 Ext. 101
View Audit 24583
Finding 35222 (2022-005)
Significant Deficiency 2022
Lafayette Charter Foundation, Inc.
FL
Reporting
2022-005) Preparation of Schedule of Expenditures and Federal Awards Assistance Listing Numbers Name of Federal Program or Cluster 84.425D ESSER-Formula-COVID-19 84:425U ESSER III EB Interventions - COVID-19 The following is the corrective action plan to assure all revenues are recorded accurate...
2022-005) Preparation of Schedule of Expenditures and Federal Awards Assistance Listing Numbers Name of Federal Program or Cluster 84.425D ESSER-Formula-COVID-19 84:425U ESSER III EB Interventions - COVID-19 The following is the corrective action plan to assure all revenues are recorded accurately and timely. The SVP of Finance and Accounting, Myrna Laine-hyppolite, will be the responsible party for this corrective action plan. We have established monthly meetings to evaluate and discuss pending grant reimbursement requests as well as future draw downs. The monthly reconciliation of the grant revenues and expenses are reviewed by the Accounting Manager and Assistant Controller. The accountant will establish an organized method for tracking all grant revenues. Our Grants Accounting manager helps monitor the budget spending and grant utilization. All revenue is being verified each month against the amounts received and all current year expenses will have offsetting grant revenues. The timeline for correction is for the fiscal year ending June 30, 2023 reporting.
View Audit 24460
Finding 35215 (2022-002)
Significant Deficiency 2022
Milwaukee Institute of Art and Design, Inc.
WI
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
Action Plan For the Year Ended May 31, 2022 Finding 2022-002 Section III ? Federal and State Awards Findings and Questioned Costs Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid clu...
Action Plan For the Year Ended May 31, 2022 Finding 2022-002 Section III ? Federal and State Awards Findings and Questioned Costs Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance Criteria: The Institute is responsible for safeguarding sensitive data under the Gramm-Leach-Bliley Act, including performing a risk assessment that addresses three required areas noted in 16 CFR 314.4 (b). Statement of condition: A formal risk assessment is not documented which addresses required areas noted in 16 CFR 314.4 (b). Questioned costs: Questioned costs could not be determined. Context: The Institute has safeguards for each area identified within 16 CFR 314.4 (b) in place; however a formal risk assessment and documentation of the relevant safeguards implemented by the Institute to address the risks is not documented. Cause: There is no formal risk assessment documented. Effect: The Institute has no verifiable evidence of the risk assessment performed and the related safeguard for each risk identified. Recommendation: We recommend management review 16 CFR 314.4 (b) to perform a risk assessment that addresses the three required areas, which are (1) employee training and management; (2) information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) detecting, preventing and responding to attacks, intrusions, or other systems failures. Management?s Response: Management agrees with the finding. Corrective Action: MIAD will review 16 CFR 314.4 (b) and develop a written Information Security Plan (ISP) that outlines the procedures and practices to protect non-public personal information (NPI) and manage information security risks. MIAD will provide routinely scheduled training to all current and new employees on the importance of protecting NPI and the procedures they must follow, to ensure that employees are up-to-date with the latest information security best practices. MIAD will continue to conduct regular risk assessments to identify potential security vulnerabilities, both internal and external, to evaluate the effectiveness of the ISP. MIAD will develop a plan to investigate and respond to security incidents that may compromise NPI. If an incident occurs MIAD will follow the ISP to remedy the incident, and revise the ISP as needed. Matt Ogden Director of Technology 414.847.3223 mattogden@miad.edu February 14th 2023
View Audit 24280
Finding 35214 (2022-001)
Significant Deficiency 2022
Milwaukee Institute of Art and Design, Inc.
WI
Special Tests & Provisions Student Financial Aid Reporting
Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance and significant deficien...
Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance and significant deficiency in internal control over compliance Statement of condition: Certain student records within the National Student Loan Data System (NSLDS) were identified with inaccurate data elements. Management's review of the enrollment reporting did not detect errors on certain student data elements. Context: Five students were identified with inaccurate data elements reported out of a total of 40 students tested. Cause: The preparer incorrectly input the student's status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment data elements that ED considers high risk. The Institute?s internal control over compliance did not detect and correct the error. Effect: The Institute incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the Institute?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Status completed Corrective Action Management agrees with the finding. Through internal investigation, it was determined that the issue arose through National Student Clearinghouse (NSC), which reports the Institute?s data to NSLDS. Management will work with NSC to assure graduates are accurately reported as soon as possible within existing external systems. The changes to management?s enrollment reporting procedures will be added to the Institute?s NSC submissions procedure documentation. Contact Jean Weimer Registrar 414-847-3272 jeanweimer@miad.edu submitted 2/23/2023
View Audit 24280
Finding 35212 (2022-002)
Significant Deficiency 2022
Metropolitan Community College Area
NE
Reporting Matching / Level of Effort / Earmarking Significant Deficiency § 200.303
2022-002 Higher Education Emergency Relief Funds - Student & Institutional - Assistance Listing No. 84.425E & F Recommendation: We recommend the College establish a system to retain documents to support the accuracy of the reports. Explanation of disagreement with audit finding: There is no disagr...
2022-002 Higher Education Emergency Relief Funds - Student & Institutional - Assistance Listing No. 84.425E & F Recommendation: We recommend the College establish a system to retain documents to support the accuracy of the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Copies of archived webpages will be saved before updating webpage with new data. Name(s) of the contact person(s) responsible for corrective action: Brenda Schumacher Planned completion date for corrective action plan: Prior to Fall 2023
View Audit 24381
Finding 35208 (2022-001)
Significant Deficiency 2022
Metropolitan Community College Area
NE
Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties
2022-001 Student Financial Aid Cluster - Assistance Listing No. 84.268 Recommendation: We recommend the College reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation of disagreement with audi...
2022-001 Student Financial Aid Cluster - Assistance Listing No. 84.268 Recommendation: We recommend the College reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MCC will implement a process to review outstanding checks on a timely basis which will allow time to contact student and reissue payment. If student can not be found, funds will be returned to the Department of Education either through COD or direct payment prior to the required 240 days. Name(s) of the contact person(s) responsible for corrective action: Lewis Hendrickson Planned completion date for corrective action plan: Prior to Fall 2023
View Audit 24381
Iowa City Community School District
IA
Reporting Internal Control / Segregation of Duties
Corrective Actions Taken or Planned: During testing by RSM of the student records related to the Title I program, a record of a student's withdrawal from the District was not maintained. RSM provided this testing irregularity to the appropriate District staff and the District has adjusted its record...
Corrective Actions Taken or Planned: During testing by RSM of the student records related to the Title I program, a record of a student's withdrawal from the District was not maintained. RSM provided this testing irregularity to the appropriate District staff and the District has adjusted its recording for the 2022-2023 school year realted to include additional signoffs from parents/guardians or communications with other districts or programs. In addition, the District has added additional documentation steps within Infinite Campus, its student information system, to track those students entering or exiting these student support programs. These procedures will be continued for June 30, 2023 and future fiscal years. Leslie Finger, Chief Financial Officer is responsible for the corrective action plan.
View Audit 23981
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