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Corrective Action Plans

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Finding 25329 (2022-001)
Material Weakness 2022
Little Priest Tribal College
NE
Procurement, Suspension & Debarment § 200.318 § 200.326
2022-001 - The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs. Mark Vasina Director of Finance 402-878-3341 June 30, 2023
2022-001 - The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs. Mark Vasina Director of Finance 402-878-3341 June 30, 2023
View Audit 21532
Village of Godfrey
IL
Reporting
CORRECTIVE ACTION PLAN Village of Godfrey, Illinois respectfully submits the following corrective action plan for the year ended March 31 , 2022. Name and address or the independent public accounting firm: Scheffel Boyle 322 State Street Alton, IL 62002 Audit Period: For the Year Ended March ...
CORRECTIVE ACTION PLAN Village of Godfrey, Illinois respectfully submits the following corrective action plan for the year ended March 31 , 2022. Name and address or the independent public accounting firm: Scheffel Boyle 322 State Street Alton, IL 62002 Audit Period: For the Year Ended March 31 , 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. Financial Statement Findings Finding 2022-001 Condition: In addition to the eligible expenditures reported on the schedule of expenditures and federal awards, the Village submitted expenditures on their annual Project and Expenditure (P&E) report that were not within the fiscal year. Recommendation: The Village should ensure that only expenditures that occurred within the fiscal year are included on the annual P&E report for federal awards. Name of Contact Person: Richard Beran View of Responsible Officials and Planned Corrective Action: The finding for this audit was due to the one-time contribution of American Rescue Plan Act (ARPA) funds. It is not anticipated that such a contribution will happen again. However, The Village will ensure that expenditure reports only include eligible expenditures going forward. Anticipated Date of Completion: Ongoing Analysis
View Audit 25596
Finding 25273 (2022-001)
Material Weakness 2022
West Hills Community College District
CA
Questioned Costs Special Tests & Provisions Student Financial Aid
Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will continue to establish policies and procedures including instructions on completing R2T4 calculations, timelines, and trainings to ensure that the determination date for students that unoffici...
Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will continue to establish policies and procedures including instructions on completing R2T4 calculations, timelines, and trainings to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
View Audit 24572 Questioned Costs: $1
Barrier Free Living Holding, Inc.
NY
Eligibility
Finding 2022-002 - Management will continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible.
Finding 2022-002 - Management will continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible.
View Audit 22152
William Jessup University
CA
Reporting § 200.329
Higher Education Stabilization Fund Reporting Planned Corrective Action: We uploaded the quarterly report for the use of the ARP student portion on the institution?s website late in August 2022. Now that both the student portion and the institution portion are required to be reported on one quarter...
Higher Education Stabilization Fund Reporting Planned Corrective Action: We uploaded the quarterly report for the use of the ARP student portion on the institution?s website late in August 2022. Now that both the student portion and the institution portion are required to be reported on one quarterly report provided by the Department, we will make sure the report is filed on time and concurrently post it on the institution?s website. Person Responsible for Corrective Action Plan: Diane Ahn, VP for Finance and CFO Anticipated Date of Completion: Completed
View Audit 21005
Finding 25266 (2022-001)
Material Weakness 2022
William Jessup University
CA
Questioned Costs Student Financial Aid Material Weakness
Return of Title IV Calculations Planned Corrective Action: We worked with staff to better understand whether the delayed and incorrect R2T4 calculations were a result of knowledge or process deficiencies. After speaking with staff, we determined that both areas are an issue. To address these deficie...
Return of Title IV Calculations Planned Corrective Action: We worked with staff to better understand whether the delayed and incorrect R2T4 calculations were a result of knowledge or process deficiencies. After speaking with staff, we determined that both areas are an issue. To address these deficiencies, we are employing the following measures: 1) We have engaged a consultant for group training on R2T4?s. This consultant will also help with process review, to help us understand any areas of weakness. 2) We will have staff re-review the FSA training modules on R2T4?s. 3) We have upgraded to a new financial aid management system. This system allows for automated/semi-automated R2T4 processing, which will help ensure that R2T4?s are completed accurately and in a timely manner. Person Responsible for Corrective Action Plan: Alison Hayes, Assistant Director of Financial Aid Anticipated Date of Completion: N/A- ongoing training and process review.
View Audit 21005 Questioned Costs: $1
Finding 25264 (2022-001)
Significant Deficiency 2022
Pratt Institute
NY
Student Financial Aid Special Tests & Provisions Reporting
Responsible Officials Contact Information: Charlotte Outlaw-Yorker Assistant Registrar of Certification and Reporting 718-636-3718 coutlaw@pratt.edu View of Responsible Officials and Corrective Action Plan: Management agrees with the finding and the related recommendations. The Institute will updat...
Responsible Officials Contact Information: Charlotte Outlaw-Yorker Assistant Registrar of Certification and Reporting 718-636-3718 coutlaw@pratt.edu View of Responsible Officials and Corrective Action Plan: Management agrees with the finding and the related recommendations. The Institute will update its NSLDS roster submissions to ensure that student reported program length is in years and not months. The enrollment rosters will be reviewed by a second member of management for accuracy before submission and a periodic check to verify Published Program Length Measurement listed in the NSLDS correctly matches the Institute?s publicly reported program lengths on our website and any that do not match will be updated timely.
View Audit 17990
Finding 25263 (2022-002)
Material Weakness 2022
Women’s Advocates Inc.
MN
Material Weakness Period of Performance Internal Control / Segregation of Duties § 200.303
2022-002 Crime Victim Services- Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. Explanation of disagreement with audit...
2022-002 Crime Victim Services- Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Payroll accruals are currently reviewed and approved by a contracted accountant. This task will transition to financial staff by the end of the fiscal year 2023. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams
View Audit 23379
Finding 25262 (2022-001)
Material Weakness 2022
Women’s Advocates Inc.
MN
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.430
2022-001 Crime Victim Services - Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...
2022-001 Crime Victim Services - Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Women's Advocates has systematized time and effort within the payroll system whereby employees and their supervisors approval timecards with the appropriate grant coding. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams Planned completion date for corrective action plan: 1/23/2023
View Audit 23379
Finding 25260 (2022-001)
Material Weakness 2022
Collins Career Center
OH
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.320 § 200.326 § 200.327
The Center was unaware that, in accordance with the Department of Labor (DOL)(40 USC 3141-3144, 3146, and 3147), all laborers employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for prev...
The Center was unaware that, in accordance with the Department of Labor (DOL)(40 USC 3141-3144, 3146, and 3147), all laborers employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for prevailing wage rates. In the future, the Center will follow the guidance of the aforementioned section and adhere to this requirement.
View Audit 21931
Finding 25259 (2022-004)
Material Weakness 2022
Brodstone Memorial Hospital D/b/a Brodstone Healthcare and Affiliate
NE
Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303
Finding No. 2022-004 Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attribu...
Finding No. 2022-004 Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management included expenses incurred in January 2020 and February 2020 which were not supported by management in relation to prepare, prevent, or respond to coronavirus as these were incurred prior to when the Hospital began to prepare for coronavirus. Planned Corrective Action: Management will continue to refine processes to review reporting requirements and the accumulation of eligible expenditures per the terms and conditions of the PRF and reporting guidance provided by HRSA. However, the Hospital also incurred and reported sufficient unreimbursed expenditures attributable to coronavirus in the PRF reporting portal that if the noted item were not to be reported, the Hospital would have satisfactorily incurred eligible expenses in excess of PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Crystal Wyatt, CFO
View Audit 22532
Finding 25258 (2022-001)
Significant Deficiency 2022
Breakthrough Phase I, Inc.
TN
HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Breakthrough Phase I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from ...
CORRECTIVE ACTION PLAN Breakthrough Phase I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS FINDING NO. 2022-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project?s tenants during the ?scal year under audit. Criteria: According to the HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant?s recertification anniversary date. Owners must then recompute the tenants? rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year?s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management had difficulties setting up the One Site Leasing software in order to conduct the recertifications in a timely manner. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure recertifications are completed as required by HUD. Action Taken: Personnel at Breakthrough Corporation that are handling the operations of the Project have gone through HUD?related training. The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and completing training annually to stay up to date with HUD compliance. The difficulties with the leasing software has been resolved and recertifications have been completed after year end.
View Audit 22032
Finding 25255 (2022-002)
Material Weakness 2022
Dearborn Heights School District #7
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding: 2022-002 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected f...
Finding: 2022-002 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Maria Gistinger, Interim Business Manager Anticipated Completion Date: June 30, 2023
View Audit 22455 Questioned Costs: $1
Finding 25254 (2022-002)
Material Weakness 2022
Northeastern Center, Inc.
IN
Reporting Material Weakness
Finding: 2022-002 Views of Responsible Official: Management agr...
Finding: 2022-002 Views of Responsible Official: Management agrees with the finding and is taking steps to correct. Description of Corrective Action Plan: The Period 2 funding situation resulted from having unexpected staff leave, resulting in no internal financial statement for the period in question. Reporting was completed to the best of the Center's abilities with the available information. Since two additional team members have been added to the Fiscal department, the absence of one member will not impact the Center's ability to close a month or generate financial statements now or in the future. Training will be provided to accounting team members regarding federal awards and grants, for both existing and new awards and grants. Anticipated Completion Date: June 30, 2023
View Audit 21930
East China School District
MI
Subrecipient Monitoring Cash Management School Nutrition Programs
Planned Corrective Action: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned. Anticipated completion date: June 2023. Res...
Planned Corrective Action: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned. Anticipated completion date: June 2023. Responsible contact person: Angela Gleason, Finance Director.
View Audit 25507
Finding 25203 (2022-003)
Significant Deficiency 2022
East China School District
MI
Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs
Planned Corrective Action: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations. Anticipated completion date: January 2023. Responsible contact person: Angela Gleason, Dire...
Planned Corrective Action: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations. Anticipated completion date: January 2023. Responsible contact person: Angela Gleason, Director of Finance.
View Audit 25507
Finding 25187 (2022-003)
Significant Deficiency 2022
School District of Mishicot
WI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information.
Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information.
View Audit 22062
Finding 25182 (2022-004)
Material Weakness 2022
Independent School District 173
MN
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
2022-004 U.S. Department of Treasury Passed through State of Minnesota Child Nutrition Cluster 10.555/10.559 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Deficiency in Internal Control over Compliance CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding...
2022-004 U.S. Department of Treasury Passed through State of Minnesota Child Nutrition Cluster 10.555/10.559 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Deficiency in Internal Control over Compliance CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Business Manager continues training dealing with governmental financial/accounting practices. Official Responsible for Ensuring CAP: Bill Strom, Superintendent, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: June 30, 2023. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.
View Audit 21879
Carbondale Senior Housing Corporation Phase IV
CO
HUD Housing Programs Special Tests & Provisions
Carbondale Senior Housing Corporation Phase IV, dba Crystal Meadows IV (?CSHC Phase IV?) respectfully submits the following corrective action plan for the year ended June 30, 2022. CSHC Phase IV agrees that the surplus cash cal...
Carbondale Senior Housing Corporation Phase IV, dba Crystal Meadows IV (?CSHC Phase IV?) respectfully submits the following corrective action plan for the year ended June 30, 2022. CSHC Phase IV agrees that the surplus cash calculation for June 30, 2021 is correct and that the required deposit was not made to a separate bank account. Moving forward, management will review and calculate surplus cash following the close of each fiscal year to ensure the deposit, if applicable, is made within the 60-day period as required by HUD. Jerilyn Nieslanik, Executive Director In August 2022, a new bank account for CSHC Phase IV was opened, with the June 30, 2021 calculated surplus cash transferred. No additional deposit is required for the June 30, 2022 fiscal year end.
View Audit 21867
Finding 25146 (2022-001)
Significant Deficiency 2022
County of Sutter
CA
Matching / Level of Effort / Earmarking
Reference Number: 2022-001 Name of Contact Person: Nathan Black, Auditor-Controller Corrective Action: The Development Services Department will submit copies of new loan documents to the Auditor-Controller?s Office where they will be maintained for the life of the loan. Proposed Completion Da...
Reference Number: 2022-001 Name of Contact Person: Nathan Black, Auditor-Controller Corrective Action: The Development Services Department will submit copies of new loan documents to the Auditor-Controller?s Office where they will be maintained for the life of the loan. Proposed Completion Date: 12/31/2023
View Audit 25494
Finding 25145 (2022-003)
Significant Deficiency 2022
Rivier University
NH
Procurement, Suspension & Debarment
Finding 2022-003 Corrective Action Plan The Controller will review and revise current processes to ensure documented review of vendors and employees against SAM prior to expending against federal awards. Updated procedures will be documented and Controller?s Office staff will be trained on the new ...
Finding 2022-003 Corrective Action Plan The Controller will review and revise current processes to ensure documented review of vendors and employees against SAM prior to expending against federal awards. Updated procedures will be documented and Controller?s Office staff will be trained on the new procedures. Responsible Party: Steven Perrotta Vice President for Finance and Administration Phone: (603) 897-8215 Anticipated Completion Date: February 28, 2023
View Audit 24179
Finding 25143 (2022-005)
Significant Deficiency 2022
Rivier University
NH
Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-005 Corrective Action Plan The Registrar will review current processes and implement recommendations during FY23. Processes will be revised to review and verify all students are included in the reporting to NSLDS within the required reporting time frame. The Registrar?s Office staff wi...
Finding 2022-005 Corrective Action Plan The Registrar will review current processes and implement recommendations during FY23. Processes will be revised to review and verify all students are included in the reporting to NSLDS within the required reporting time frame. The Registrar?s Office staff will be trained on new procedures. Responsible Party: Steven Perrotta Vice President for Finance and Administration Phone: (603) 897-8215 Anticipated Completion Date: December 31, 2022
View Audit 24179
Finding 25142 (2022-004)
Significant Deficiency 2022
Rivier University
NH
Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-004 Corrective Action Plan The Director of Financial Aid will review and revise current processes to ensure disbursement notification letters are sent to students within 7 days. Updated procedures will be documented and financial aid staff will be trained on the requirement and new pro...
Finding 2022-004 Corrective Action Plan The Director of Financial Aid will review and revise current processes to ensure disbursement notification letters are sent to students within 7 days. Updated procedures will be documented and financial aid staff will be trained on the requirement and new procedures. Responsible Party: Steven Perrotta Vice President for Finance and Administration Phone: (603) 897-8215 Anticipated Completion Date: December 31, 2022
View Audit 24179
Community Action Resource & Development, Inc.
OK
Questioned Costs Eligibility
September 14, 2023 Corrective Action Notice Community Action Resource & Development, Inc. FISCAL YEAR END DATE: 12/31/22 The audit citation of a staff incident wherein net rather than gross income was utilized is most regrettable and an obvious error. Appropriately, the staff person was notified and...
September 14, 2023 Corrective Action Notice Community Action Resource & Development, Inc. FISCAL YEAR END DATE: 12/31/22 The audit citation of a staff incident wherein net rather than gross income was utilized is most regrettable and an obvious error. Appropriately, the staff person was notified and the error was corrected. Retraining and relevant corrective action was taken. All persons who figure income eligibility received training and notifications regarding this failure to follow instructions. I and my staff feel certain that no further incidences of this outcome will happen in the future. Measures have also been placed on persons reviewing files and entering data for reporting purposes will double check the income eligibility to ensure correctness. Please know that our good intentions and continued efforts to accomplish clean and reliable audits is paramount.
View Audit 22624 Questioned Costs: $1
Finding 25135 (2022-002)
Material Weakness 2022
Okanogan County Public Heath
WA
Procurement, Suspension & Debarment § 200.318
Finding ref number: 2022-002 Finding caption: The District had inadequate controls for ensuring compliance with federal procurement and suspension and debarment requirements. Name, address, and telephone of District?s contact person: Jill Gates 1234 2nd Avenue S. Okanogan, WA. 98840 (509) 422-7149 C...
Finding ref number: 2022-002 Finding caption: The District had inadequate controls for ensuring compliance with federal procurement and suspension and debarment requirements. Name, address, and telephone of District?s contact person: Jill Gates 1234 2nd Avenue S. Okanogan, WA. 98840 (509) 422-7149 Corrective action the auditee plans to take in response to the finding: Okanogan County Public Health District (OCPHD) is working on a procurement policy and procedure to present to the Board of Health on October 10, 2023 (the Board meets once/month). Several examples of good policies were obtained. We will be reviewing those to ensure our new policy conforms to Uniform Guidance (2 CFR 200.318-327) and follows state/federal law. OCPHD will ensure that all contractors are eligible to participate in federal programs and have documentation/verification that they are not suspended or disbarred. Anticipated date to complete the corrective action: October 10, 2023
View Audit 20852
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