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Corrective Action Plans

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Finding 32718 (2022-001)
Significant Deficiency 2022
Texas College
TX
Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency
Finding 2022-001 U S DOE Title IV Student Financial Aid Programs (significant deficiency): The auditors observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a) One (1) out of six (6) student fil...
Finding 2022-001 U S DOE Title IV Student Financial Aid Programs (significant deficiency): The auditors observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a) One (1) out of six (6) student files tested did not have their Title IV funds returned within the required 45 days. b) Two (2) out of sixty (60) student files tested did not have their refund issued within the required 14 days. The college should implement corrective actions to ensure that the above findings are resolved and will not reoccur in future periods. The College?s Corrective Plan: (a) The College accepts the auditor?s recommendation. The College?s Registrars Office and Financial Aid Office will coordinate and communicate relating to student enrollment to ensure that information is reported timely. (b) The College accepts the auditor?s recommendation. The Business Office has reviewed its information retrieval process to ensure that the correct parameters are being used for information retrieval purposes
View Audit 29381
St. Monica's Apartments
CT
HUD Housing Programs Reporting
Finding 2022-001 Comments on the Finding and Recommendations ? The Company is in agreement with the Finding and Recommendation that was presented. Action(s) Taken or Planned on the Finding ? Management has deposited the appropriate funds to the replacement reserve during the year ended July 31, 2022...
Finding 2022-001 Comments on the Finding and Recommendations ? The Company is in agreement with the Finding and Recommendation that was presented. Action(s) Taken or Planned on the Finding ? Management has deposited the appropriate funds to the replacement reserve during the year ended July 31, 2022. Name of Responsible Official ? Lucretia R. Fuentes, & Sabine Cox Completion Date ? October 31, 2021
View Audit 27231
Finding 32714 (2022-002)
Significant Deficiency 2022
Mountain View Housing, INC
NC
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Significant Deficiencies: Finding: 2022-001 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue ...
Significant Deficiencies: Finding: 2022-001 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to approve and sign checks and periodically review the financial statements. Proposed Completion Date: The Board will implement the above procedure immediately. Findings and Questioned Costs - Major Federal Awards Programs Audit Finding: 2022-002 Segregation of Duties Same as above.
View Audit 27142
Webber International University, Inc.
FL
Questioned Costs Student Financial Aid Eligibility
A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: By November, the Vice President of Financial Aid will update the Withdrawal Checklist to include a final enrollment field to notate the number of hours enrolled. The Withdrawal Ch...
A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: By November, the Vice President of Financial Aid will update the Withdrawal Checklist to include a final enrollment field to notate the number of hours enrolled. The Withdrawal Checklist will also include a checkbox to notate that all financial aid has been updated to the proper enrollment status prior to completing the R2T4 calculation.
View Audit 27736 Questioned Costs: $1
Finding 32709 (2022-001)
Significant Deficiency 2022
Allen University
NC
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? Two (2) out of...
Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? Two (2) out of five (5) students tested for R2T4 calculations and refunds did not have funds returned back to the U.S. Department of Education within the required 45 days. Auditor?s Recommendation ? The University should implement corrective actions to ensure that the above finding is resolved and will not recur in future periods. Corrective Action ? With regard to the return of funds back to the U.S. Department of Education, employee turnover at the University caused this delay. The University returned all funds as required and is currently filling positions with competent employees to handle these processes.
View Audit 27799 Questioned Costs: $1
Stevenson University, Inc.
MD
Student Financial Aid Reporting
Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: In the event any future award requires separate reporting on the FISAP, these awards will receive unique award codes in our Colleague system. During the process of developing the FISAP report, the Di...
Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: In the event any future award requires separate reporting on the FISAP, these awards will receive unique award codes in our Colleague system. During the process of developing the FISAP report, the Director of Financial Aid will generate Colleague reports to identify these awards and include in the report. Award totals per code will be validated by the Office of Finance for the University. Anticipated Completion Date: September 30, 2023
View Audit 36678
Stevenson University, Inc.
MD
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility
Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: The University will transition from a manual review process to an automated electronic process utilizing a combination of both Informer and Colleague reports. The process will compare components of t...
Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: The University will transition from a manual review process to an automated electronic process utilizing a combination of both Informer and Colleague reports. The process will compare components of the Cost of Attendance to the student?s current billing as of the census date. Each Financial Aid counselor will run the automated report for their students and freeze each student?s award budget. This freeze process will prevent any further changes to the award budget for the student. Confirmation of this review will be provided to the Director of Financial Aid by each counselor. The Director will verify the process has been completed. Anticipated Completion Date: March 31, 2023
View Audit 36678
State of North Dakota
ND
Questioned Costs Subrecipient Monitoring
Finding: 2022-003 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The agency has attempted several times to obtain allowable expenditures under the fund with no cooperation from the beneficiary. The beneficiary was turned over to the ...
Finding: 2022-003 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The agency has attempted several times to obtain allowable expenditures under the fund with no cooperation from the beneficiary. The beneficiary was turned over to the North Dakota Attorney General Office on August 13, 2020, to recoup the grant award and refund the U.S. Department of the Treasury. Contact Person: Shawn Kessel, COO/Deputy Commissioner Anticipated Completion Date: December 2024 is the anticipated completion date for this finding as the beneficiary has been turned over to the North Dakota Attorney General's Office to recoup the grant award.
View Audit 36677 Questioned Costs: $1
Finding 32697 (2022-002)
Significant Deficiency 2022
State of North Dakota
ND
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is ...
Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is working with the current legislative body and the North Dakota Office of Management and Budget to resolve this finding. Contact Person: Shawn Kessel, COO/Deputy Commissioner Anticipated Completion Date: On or before July 1, 2023
View Audit 36677 Questioned Costs: $1
Finding 32695 (2022-001)
Significant Deficiency 2022
Davis and Weber Counties Canal Company
UT
Procurement, Suspension & Debarment Significant Deficiency § 200.326
This response letter is provided in connection with your audit of the financial statements of Davis and Weber Counties Canal Company, which comprise the statements of financial position as of October 31, 2022 and 2021, and the related statements of activities and cash flows for the year then ended, ...
This response letter is provided in connection with your audit of the financial statements of Davis and Weber Counties Canal Company, which comprise the statements of financial position as of October 31, 2022 and 2021, and the related statements of activities and cash flows for the year then ended, and the related notes to the financial statements, for the purpose of expressing an opinion as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principals generally accepted inn the United State (U.S. GAAP). Our correct action plan is to address the Federal Awards Findings, 2022-001: Written Policies - Internal Control Finding. The Company accountant, Dallen Henderson, will draft written policies to verify vendors are not debarred or suspended and will pay adequate Federal labor wages. The General Manager will present draft policies to the Board of Directors and have them passed/implemented within 90 days of this letter. Respectfully, Davis and Weber Counties Canal Company Richard D. Smith General Manager/Treasurer
View Audit 33749
Finding 32690 (2022-003)
Material Weakness 2022
University of La Verne
CA
Procurement, Suspension & Debarment Material Weakness Reporting § 200.328 § 200.329
Description of Finding: The quarterly reports for purposes of reporting use of HEERF funds for the public reporting of both the Student Aid Portion, and the Institutional Portions did not have documented evidence of review and approval of the Chief Financial Officer prior to the posting to the websi...
Description of Finding: The quarterly reports for purposes of reporting use of HEERF funds for the public reporting of both the Student Aid Portion, and the Institutional Portions did not have documented evidence of review and approval of the Chief Financial Officer prior to the posting to the website, and sending to the Program Director of the HEERF funds. Corrective Action Plan: The quarterly information for both the Student Aid Portion and the Institutional Portion will continued to be reviewed by the Finance Office management team prior to reporting. In addition, it will be required that the information and the quarterly and annual reports will have documented evidence of review and approval by the Chief Financial Officer prior to posting of the reports to the website or submitting to the Program Director of the HEERF funds. The responsible parties are Lori Gordien Case at lgordien@laverne.edu , Xochitl Martinez-Eckel at xmartinez@laverne.edu, and Avo Kechichian at akechichian2@laverne.edu . This was corrected by October 2022.
View Audit 32312
Finding 32689 (2022-002)
Material Weakness 2022
University of La Verne
CA
Procurement, Suspension & Debarment § 200.318
Description of Finding: There were two vendors that did not have the documentation to substantiate the use of the vendors, or the necessary pricing quotations. Corrective Action Plan: In the case of these two vendors, there were items ordered directly by a University department. These vendors were ...
Description of Finding: There were two vendors that did not have the documentation to substantiate the use of the vendors, or the necessary pricing quotations. Corrective Action Plan: In the case of these two vendors, there were items ordered directly by a University department. These vendors were familiar vendors in the work of the department, so the standard vetting and documentation by the Purchasing department was not performed and documented. To correct this, all new vendors for purposes of Federal Awards will not be added into the system until reviewed and approved by the Purchasing department. The responsible parties are Lori Gordien Case at lgordien@laverne.edu, Xochitl Martinez-Eckel at xmartinez@laverne.edu, and Debbie Deacy at ddeacy@laverne.edu . This was corrected in November 2022.
View Audit 32312
Finding 32688 (2022-001)
Significant Deficiency 2022
University of La Verne
CA
Student Financial Aid Reporting Significant Deficiency
Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to t...
Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to the National Student Clearinghouse are now reviewed through a report which performs a pre-check for common errors in an effort to reduce the number of enrollment errors overall. The reject reports are monitored with every upload and are managed using the outlined best practices from the National Student Clearinghouse directly. The reject reports are managed within 10 days of receipt with any changes captured within the same timeframe. The responsible parties are Adam Evans at aevans@laverne.edu. This will be corrected by July 1, 2023.
View Audit 32312
Finding 32687 (2022-004)
Material Weakness 2022
Housing Authority of the City of Winter Park
FL
Procurement, Suspension & Debarment Internal Control / Segregation of Duties HUD Housing Programs
2022-4 Condition: Loss of Internal Controls over Payments on Procurement Steps to resolve: We will require billings from contractors in agreement with the procurement approved by the Board of Commissioners and ensure that prior to payments being made, they are reviewed for pricing accuracy. Manage...
2022-4 Condition: Loss of Internal Controls over Payments on Procurement Steps to resolve: We will require billings from contractors in agreement with the procurement approved by the Board of Commissioners and ensure that prior to payments being made, they are reviewed for pricing accuracy. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30, 2023 Individual responsible for correction: LaShanda Lovette, Executive Director
View Audit 32033
Finding 32686 (2022-002)
Material Weakness 2022
Housing Authority of the City of Winter Park
FL
Questioned Costs Allowable Costs / Cost Principles Cash Management
2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30,...
2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30, 2023 Individual responsible for correction: LaShanda Lovette, Executive Director
View Audit 32033 Questioned Costs: $1
Finding 32683 (2022-002)
Significant Deficiency 2022
Fry Plumbing and Heating Non Profit
DC
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Views of Responsible Officials and Corrective Action: Timesheets have been implemented and we are in the process of developing new policies and procedures surrounding our allocation methodology.
Views of Responsible Officials and Corrective Action: Timesheets have been implemented and we are in the process of developing new policies and procedures surrounding our allocation methodology.
View Audit 30926
Finding 32682 (2022-001)
Significant Deficiency 2022
Fry Plumbing and Heating Non Profit
DC
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.302
Views of Responsible Officials and Corrective Action: We are in the process of hiring a new bookkeeper/accountant to help manage these issues and develop policies to avoid future errors. We will also implement a process to make sure QuickBase and QuickBooks agree.
Views of Responsible Officials and Corrective Action: We are in the process of hiring a new bookkeeper/accountant to help manage these issues and develop policies to avoid future errors. We will also implement a process to make sure QuickBase and QuickBooks agree.
View Audit 30926
Finding 32677 (2022-002)
Significant Deficiency 2022
City of Wood Lake, Minnesota
MN
Internal Control / Segregation of Duties
Audit Adjustments: This finding is unresolved and appears as finding 2022-001.
Audit Adjustments: This finding is unresolved and appears as finding 2022-001.
View Audit 30923
Finding 32676 (2022-001)
Significant Deficiency 2022
City of Wood Lake, Minnesota
MN
Reporting Significant Deficiency
Segregation of Duties: This finding is unresolved and appears as finding 2022-002.
Segregation of Duties: This finding is unresolved and appears as finding 2022-002.
View Audit 30923
Finding 32670 (2022-002)
Significant Deficiency 2022
Planning and Service Area 2 Area Agency on Aging
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency
2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution proces...
2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution process in a timely manner. The Agency Fiscal Manager shall be responsible for developing the internal controls and procedures to include the use of an outside CPA for this process. The internal controls and procedures for this process shall be completed by the Fiscal Manager by June 30, 2023 and implemented immediately thereafter.
View Audit 31303
Finding 32663 (2022-001)
Material Weakness 2022
Bucks County Airport Authority
PA
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302
Material Weakness Reporting ? Major Programs, including COVID-19 funding Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context...
Material Weakness Reporting ? Major Programs, including COVID-19 funding Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Cause: The Organization did not comply with this requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. Action Taken and Anticipated Completion: We will begin drafting the necessary policies in the 2023.
View Audit 37412
Millville Public Charter School
NJ
School Nutrition Programs
Finding #2022-001 (Child Nutrition Cluster) The Charter School?s Food Service Fund Net Cash Resources exceeded its three-months average expenditures by $164,820.32. Corrective Action Plan: The Charter School will purchase equipment from the pre-approved equipment list, purchase more food, and hire ...
Finding #2022-001 (Child Nutrition Cluster) The Charter School?s Food Service Fund Net Cash Resources exceeded its three-months average expenditures by $164,820.32. Corrective Action Plan: The Charter School will purchase equipment from the pre-approved equipment list, purchase more food, and hire more staff.
View Audit 35881
Finding 32659 (2022-001)
Significant Deficiency 2022
Gilchrist County
FL
Period of Performance Reporting
The County accepts the recommendation and will correct the 2022 and 2023 reports to indicate actual expenditures have been incurred for the relevant CSLFRF funds.
The County accepts the recommendation and will correct the 2022 and 2023 reports to indicate actual expenditures have been incurred for the relevant CSLFRF funds.
View Audit 35880
Finding 32658 (2022-003)
Material Weakness 2022
Jackson County
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather Blaker Contact Phone Number:812-358-2141 ext.203 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Once the report is completed a copy will be printed off by Heather Blaker a...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather Blaker Contact Phone Number:812-358-2141 ext.203 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Once the report is completed a copy will be printed off by Heather Blaker and given to Chief Deputy Dustin Steward to review and sign. 2. The signed copy will be held in a folder with all other documentation for this Grant. Anticipated Completion Date:6/30/2023
View Audit 35876
Finding 32648 (2022-003)
Significant Deficiency 2022
New Endeavors by Women
DC
Procurement, Suspension & Debarment Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: The Executive Director will revisit the current policy with the employees responsible for initiating the screening process. Policy updates will be provided to the Board of Director's Finance Committee for review prior to being finalized ...
Views of Responsible Officials and Planned Corrective Actions: The Executive Director will revisit the current policy with the employees responsible for initiating the screening process. Policy updates will be provided to the Board of Director's Finance Committee for review prior to being finalized by March 15, 2023. The Executive Director will review screenings for all new vendors and contractors prior to engaging their services. Retrospective screenings will be completed by March 15, 2023 and screened annually going forward.
View Audit 34209
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