Corrective Action Plans

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Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
VPI is trying to reduce the amount of wages that require allocation to benefitting programs. More employees are now being charged directly to the programs they work in. As the number of employees decreases, the likelihood of finding a reasonable, cost effective solution increases. VPI is still trans...
VPI is trying to reduce the amount of wages that require allocation to benefitting programs. More employees are now being charged directly to the programs they work in. As the number of employees decreases, the likelihood of finding a reasonable, cost effective solution increases. VPI is still transitioning to the cloud based version of Business Central and may have some option available once this is completed. Person Responsible: Jim Patten, CFO Timing for Implementation: This will continue to be evaluated going forward
Finding 571254 (2024-003)
Material Weakness 2024
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Gary McGarvie, Business Manager PO Box 1840 La Center, WA 98629 (360) 263-2131 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). This letter is in response to the SAO Audit concern regarding the Special Education Time & Effort Attestation Finding. As discussed with the State Auditor, the issue stemmed from a clerical error in the activity box selection. We have since corrected the forms, with the original signer's initials added for verification. This error did not affect student services or funding. A review of prior year signatures supports the intent to check the correct box on the forms. To prevent similar issues in the future, we will pre-fill the forms and print them with the appropriate box selected for the necessary attestation. Moving forward, LCSD will continue to adhere to the guidelines provided by OSPI for attestation signatures and the correct use of fund codes. Anticipated date to complete the corrective action: 4/23/2025
Failure to Maintain Proper Documentation of Procurement Procedures (Material Weakness and non-compliance)
Failure to Maintain Proper Documentation of Procurement Procedures (Material Weakness and non-compliance)
View Audit 362165 Questioned Costs: $1
AL Number: 93.493
AL Number: 93.493
View Audit 362165 Questioned Costs: $1
Program: Congressional Directives
Program: Congressional Directives
View Audit 362165 Questioned Costs: $1
Status: OSF is improving procurement compliance by retraining grant managers on OSF’s grants procurement policy related to competitive bidding and sole-source justification requirements. This collaborative effort to educate grant managers will be carried out by grant administration, grant financial ...
Status: OSF is improving procurement compliance by retraining grant managers on OSF’s grants procurement policy related to competitive bidding and sole-source justification requirements. This collaborative effort to educate grant managers will be carried out by grant administration, grant financial analysts, compliance, and procurement. Comprehensive procurement records for each grant will be centrally stored in AmpliFund, OSF’s grants management software, to establish a clear history of competitive bidding and sole-source justification. Finally, grant financial analysts and compliance will oversee all active grants involving procurement to ensure continued adherence to policy.
View Audit 362165 Questioned Costs: $1
Contact: Lauren Gardiner
Contact: Lauren Gardiner
View Audit 362165 Questioned Costs: $1
Anticipated Completion Date: 12/31/25
Anticipated Completion Date: 12/31/25
View Audit 362165 Questioned Costs: $1
Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the req...
Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years. The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of the program, time studies and allocations will be reexamined at least biannually.
View Audit 362157 Questioned Costs: $1
Finding 2024-002 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Finding Summary: Du...
Finding 2024-002 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, it was identified that the Cooperative’s written policy did not address the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Denne’ Smith, Chief Financial Officer Corrective Action Plan: The Cooperative will update its written policy to include the requirements of 2 CFR sections 200.318 through 200.326. Anticipated Completion Date: June 30, 2025
Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for...
Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for the quarterly reports, which could result in a material misstatement of the Cooperative’s schedule of expenditures of federal awards. Responsible Individuals: Denne’ Smith, Chief Financial Officer Corrective Action Plan: The Cooperative will implement a formal review process for the quarterly reports, ensuring there is adequate segregation of duties and proper oversight. Anticipated Completion Date: June 30, 2025
Finding 571228 (2024-002)
Significant Deficiency 2024
Management intends to revise purchase order policies and procedures included in our finance policies and procedures to ensure that purchases receive prior approval before the purchase is made.
Management intends to revise purchase order policies and procedures included in our finance policies and procedures to ensure that purchases receive prior approval before the purchase is made.
The District will look into internal controls and look for ways to be efficient as possible with limited amount of staff
The District will look into internal controls and look for ways to be efficient as possible with limited amount of staff
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
In FY24, the Food Service Department piloted a recurring “Pizza Friday” program as part of its student lunch offerings. The District utilized Domino’s due to its demonstrated reliability, familiarity with school food service requirements, and consistent performance. The total annual cost of the purc...
In FY24, the Food Service Department piloted a recurring “Pizza Friday” program as part of its student lunch offerings. The District utilized Domino’s due to its demonstrated reliability, familiarity with school food service requirements, and consistent performance. The total annual cost of the purchases exceeded the federal micro-purchase threshold of $5,000. As a result of this finding, the District has updated its internal procurement practice to ensure multiple quotes and/or participation in approved consortiums and purchasing co-ops for services anticipated to exceed this cost. Additionally, the Board has updated policy to increase the threshold from $5,000 to $10,000.
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted with...
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted within the annual performance report was not accurate. Planned Corrective Action: Since the FY 2024 financial and single audit adjustments were not discovered and completed prior to the UDS submission deadline of 3/31/2025 and there is no mechanism to change UDS values after the deadline we will move the audit engagement earlier in the 2026 year to allow time to correct any UDS issues prior to 3/31/2026 deadline. Contact person responsible for corrective action: William E Collin, CFO Anticipated Completion Date: 3/31/2026
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned to Title IV. Additionally, the District did not provide evidence of date of determination used in calculation. b. Corrective Action Plan: The District is an attendance taking institutional and has reviewed its internal controls on how total days in the semester are calculated correctly and timely disbursements are made. The District understands that it should be using the Last Day of Attendance in the calculation of earned aid and made that modification Spring 2025 in collaboration with the U.S. Department of Education and outlined the calculation variables to align with that calculation change. Management has revised its Policy and Procedures accordingly and will submit to the Hinds Board of Trustees for final approval December of 2025. The correction implementation date was June 2025 to be finalized December 2025.
View Audit 362076 Questioned Costs: $1
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not en...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not ensure internal controls were in place to ensure timely and accurate reporting. b. Corrective Action Planned: The Management has implemented additional organizational and internal controls to ensure students' enrollment statuses are reported timely and accurately. In reviewing the causation of the finding, it was determined that it was a personnel error and as of June 2024, there is a new Registrar for Hinds Community College charged with compliance of this requirement. During the AY2024-25, the Registrar worked within the new student information system (SIS) to generate the required student data on a monthly cycle to be submitted to the National Clearinghouse which is then transmitted to NSLDS. This update in internal controls should satisfy future reviews.
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education in the Cash Management Contracts Database and disclose the contract on the District's website. b. Corrective Action Planned: The Management has reviewed the District process of delivering Title IV credit balances to students. Management will disclose the third-party contractual agreement to its Servicer as well and provide the URL to the Department of Education via the Cash Management Contracts Database. The anticipated completion date is August 2025.
Charter School is working with an Accounting Firm ftor best practices and appropriate procedures implemented.
Charter School is working with an Accounting Firm ftor best practices and appropriate procedures implemented.
The district will ensure supporting documentation for payroll charges are used with the use of a time sheet for each employee charged to the grant.
The district will ensure supporting documentation for payroll charges are used with the use of a time sheet for each employee charged to the grant.
View Audit 362064 Questioned Costs: $1
Corrective Action Plan Finding Number 2024-001 - Segregation of Duties Management will continue to review the monthly financial reports that the bookkeeper prepares, along with bank statements and bank reconciliations. Before payment, management reviews and approves all invoices and employee time s...
Corrective Action Plan Finding Number 2024-001 - Segregation of Duties Management will continue to review the monthly financial reports that the bookkeeper prepares, along with bank statements and bank reconciliations. Before payment, management reviews and approves all invoices and employee time sheets. Name of Contact Person – April Bouchez, Treasurer Anticipated Date of Completion - There is no completion date for this item
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