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Corrective Action Plans

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Finding 560106 (2024-002)
Significant Deficiency 2024
City of Camden Board of Education
NJ
School Nutrition Programs Cash Management Reporting
Daily meal county reports will be reviewed and verified that it agrees to the edit check worksheets prior to monthly reimbursement submission. Any differences will be properly investigated and resolved.
Daily meal county reports will be reviewed and verified that it agrees to the edit check worksheets prior to monthly reimbursement submission. Any differences will be properly investigated and resolved.
View Audit 356115
Finding 560103 (2024-004)
Significant Deficiency 2024
Todd County
MN
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking
Internal Control Over Eligibility Department of Human Services Medical Assistance – Assistance Listing No. 93.778 Recommendation: We recommend the county implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and...
Internal Control Over Eligibility Department of Human Services Medical Assistance – Assistance Listing No. 93.778 Recommendation: We recommend the county implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in maxis and issues are followed up in a timely matter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County will continue to train staff to ensure they are aware of the requirements. Names of the contact person responsible for corrective action: Denise Gaida, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2025
View Audit 356112
Finding 560102 (2024-002)
Significant Deficiency 2024
Substance Abuse Center of Kansas, Inc.
KS
Internal Control / Segregation of Duties
Condition An employee timesheet was missing the required supervisor’s approval. Recommendation Procedures should be established and implemented to ensure all employee timesheets are reviewed and approved by an employee’s supervisor to ensure hours are properly booked to the correct programs. Comm...
Condition An employee timesheet was missing the required supervisor’s approval. Recommendation Procedures should be established and implemented to ensure all employee timesheets are reviewed and approved by an employee’s supervisor to ensure hours are properly booked to the correct programs. Comments on the Finding The Organization is aware of the oversight and has implemented procedures to prevent this, in the future. Action Taken As of the date of this notice, management has implemented a more detailed review of all payroll transactions for grant reimbursement.
View Audit 356109
Finding 560101 (2024-001)
Significant Deficiency 2024
Substance Abuse Center of Kansas, Inc.
KS
Internal Control / Segregation of Duties
Condition There was a missing invoice for an expense and another expense did not include the proper dual signature approval. Recommendation Procedures should be established and implemented to ensure all documentation is being maintained for all expenses and that each transaction is being approved by...
Condition There was a missing invoice for an expense and another expense did not include the proper dual signature approval. Recommendation Procedures should be established and implemented to ensure all documentation is being maintained for all expenses and that each transaction is being approved by the required two people before being paid. Comments on the Finding The Organization is aware of the oversight and has implemented procedures to prevent this, in the future. Action Taken As of the date of this notice, management has implemented a more detailed review of all transactions for grant reimbursement.
View Audit 356109
Friendship House Apartments, Inc.
MO
HUD Housing Programs
2024-001: Replacement Reserve Deposits Corrective Action Plan Deposits to the replacement reserve will now be made in the month that the deposit is for, instead of the following month, to ensure that all required payments are made each year. Person(s) Responsible: Gregory Shinn, CFO Timing for ...
2024-001: Replacement Reserve Deposits Corrective Action Plan Deposits to the replacement reserve will now be made in the month that the deposit is for, instead of the following month, to ensure that all required payments are made each year. Person(s) Responsible: Gregory Shinn, CFO Timing for Implementation: This was implemented in March of 2025.
View Audit 356092
Finding 560098 (2024-001)
Significant Deficiency 2024
Paterson Board of Education
NJ
Procurement, Suspension & Debarment Reporting
Review acquisition report to include function 720 (buildings) as well as 730 (equipment) for general fund and special revenue fund when determining fixed assets. This will ensure all expenses are included when inputting tag information into accounting software.
Review acquisition report to include function 720 (buildings) as well as 730 (equipment) for general fund and special revenue fund when determining fixed assets. This will ensure all expenses are included when inputting tag information into accounting software.
View Audit 356077
Finding 560095 (2024-001)
Material Weakness 2024
Twin City Mission
TX
Subrecipient Monitoring Material Weakness § 200.303
Corrective Action Planned: Twin City Mission recognizes internal control documentation weakness as it relates to the Documentation of Fair Market Rent Reasonableness Test Calculation as required by Uniform Guidance (2 CFR 200.303a) and (24 CFR 982.507). The matter of Material Weakness 2024-001 was b...
Corrective Action Planned: Twin City Mission recognizes internal control documentation weakness as it relates to the Documentation of Fair Market Rent Reasonableness Test Calculation as required by Uniform Guidance (2 CFR 200.303a) and (24 CFR 982.507). The matter of Material Weakness 2024-001 was brought to the attention of management and Board of Directors dudng annual Federal Single Audit of HOME ARP Program fiscal year ending August 31, 2024. Direct Program staff conducted rent reasonableness calculations as evidenced by file notes, email correspondence, and rent reductions; however, failed to document and certify that the assessment was performed. A Rent Reasonableness Checklist and Certification Form has been implemented into Direct Program Staff Procedures, and will be retained within corresponding client files effective May 2, 2025. Additionally, program staff will be training on these procedures and a periodic internal review process will be implemented to confirm compliance with Uniform Guidance.
View Audit 356070
Finding 560094 (2024-001)
Significant Deficiency 2024
Lenawee Community Mental Health Authority
MI
Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332
Corrective Action Plan Single Audit FY24 May 5, 2025 In regards to finding # 2024-001, contracts with subrecipients did not include portions of required disclosures; the Chief Financial Officer will work directly with Chief Operating Officer and Contracts Department to identify any subrecipients dur...
Corrective Action Plan Single Audit FY24 May 5, 2025 In regards to finding # 2024-001, contracts with subrecipients did not include portions of required disclosures; the Chief Financial Officer will work directly with Chief Operating Officer and Contracts Department to identify any subrecipients during the budget process and throughout the fiscal year. Contracts department will then issue a contract in compliance with 2 CFR 200.332. The Chief Operating Officer will oversee and monitor compliance with 2 CFR 200.332 prior to the close of the next fiscal year (September 30, 2025). They will then be responsible for reviewing and issuing appropriate contracts to subrecipients going forward. Taylor J. Good Chief Financial Officer
View Audit 356063
Finding 560091 (2024-004)
Material Weakness 2024
Dakota Plains Legal Services, Inc.
SD
Special Tests & Provisions Subrecipient Monitoring Material Weakness
Legal Services Corporation CFDA #09-742018 Legal Services Corporation - Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Special Tests & Provisions - Accounting Requirements Material Weakness in Internal Control over Compliance Condition: The Organiz...
Legal Services Corporation CFDA #09-742018 Legal Services Corporation - Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Special Tests & Provisions - Accounting Requirements Material Weakness in Internal Control over Compliance Condition: The Organization has not performed an annual risk assessment since 2021, nor tested an emergency disaster prevention and recovery plan. Management's Response: DPLS contracted with an outside vendor during December 2024 to conduct an annual risk assessment. The IT Audit and Risk Assessment was completed during quarter 1 2025 and DPLS is awaiting the final report. Upon receipt of the final report, DPLS will review and work to satisfy all recommendations and findings. In addition, DPLS will perform a test of an emergency disaster prevention and recovery plan during 2025 to ensure compliance with Section 2.5.3 of the LSC Financial Guide. Responsible Individuals: Tom Mortland, Executive Director, Lori Stanford, Deputy Director, Jana Gray, Director of Development & Special Projects Anticipated Completion Date: July 2025
View Audit 356058
Finding 560089 (2024-003)
Material Weakness 2024
Dakota Plains Legal Services, Inc.
SD
Procurement, Suspension & Debarment
Legal Services Corporation CFDA #09-742018 Legal Services Corporation - Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Procurement Material Weakness in Internal Control over Compliance Condition: Auditor testing detected two instances in which the ...
Legal Services Corporation CFDA #09-742018 Legal Services Corporation - Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Procurement Material Weakness in Internal Control over Compliance Condition: Auditor testing detected two instances in which the transaction exceeded the Organization's small purchase threshold of $4,000, requiring rate quotes and a written. evaluation why the vendor was chosen, however, this was not completed. Management's Response: Management will work to ensure that all qualified transactions that exceed the small purchase threshold will contain the proper documentation with regards to quotes, evaluations, and other factors which determined the selection of a particular service, product, or vendor. Management proposed to raise the purchase threshold for Board approval to $25,000, per LSC's recommendations. The Board approved this increase April 26, 2025 at the Board meeting. DPLS was given a Special Grant Condition to update the Procurement Policy. Pursuant to the Special Grant Condition deadline, a draft Procurement Policy was provided to LSC on April 1, 2025. DPLS is awaiting LSC's revisions. Responsible Individuals: Tom Mortland, Executive Director, Lori Stanford, Deputy Director Anticipated Completion Date: July 2025
View Audit 356058
Finding 560087 (2024-002)
Significant Deficiency 2024
Dakota Plains Legal Services, Inc.
SD
Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency
Legal Services Corporation FFAL #09-742018 Legal Services Corporation - Basic Field - General FFAL #09-742018 Legal Services Corporation - Basic Field - Native American Special Tests and Provisions - Bonding Requirements for Recipients Significant Deficiency in Internal Control over Compliance and ...
Legal Services Corporation FFAL #09-742018 Legal Services Corporation - Basic Field - General FFAL #09-742018 Legal Services Corporation - Basic Field - Native American Special Tests and Provisions - Bonding Requirements for Recipients Significant Deficiency in Internal Control over Compliance and Noncompliance Condition: The Organization's fidelity bond coverage for 2024 does not meet the minimum level of at least ten percent of its annualized funding level for the previous fiscal year. Minimum coverage required during 2024 is calculated to be $206,414. The Organization's fidelity bond coverage during 2024 is $200,000. Management's Response: Management has increased the fidelity bond coverage to at least 10% of the previous fiscal year's annualized funding level, and will work to maintain coverage of at least 10% of its annualized funding level. Responsible Individuals: Michelle Lovejoy, Program Administrator, Tom Mortland, Executive Director, Lori Stanford, Deputy Director Anticipated Completion Date: April 2025
View Audit 356058
Finding 560082 (2024-001)
Material Weakness 2024
Labrae Local School District
OH
Procurement, Suspension & Debarment
The District will review all detailed invoices from the food service management company. The District will ensure to only reimburse the food service management company for allowable activities and costs for the Nutrition Federal Program. The District will reconcile montly invoices to deatiled invo...
The District will review all detailed invoices from the food service management company. The District will ensure to only reimburse the food service management company for allowable activities and costs for the Nutrition Federal Program. The District will reconcile montly invoices to deatiled invoices provided by the food service manager
View Audit 356045
Five Mile Flats, LLC
TX
Allowable Costs / Cost Principles
Participate in training to assist in the development of written policies and procedures, and standards of conduct to be in compliance with 2 Code of Federal Regulations Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federa...
Participate in training to assist in the development of written policies and procedures, and standards of conduct to be in compliance with 2 Code of Federal Regulations Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements and Subpart E – Cost Principles.
View Audit 356043
Finding 560080 (2024-001)
Material Weakness 2024
East Valley School District No. 361
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE East Valley School District No. 361 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 East Valley School District No. 361 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: Neale Rasmussen, Executive Director of Business Services 3830 North Sullivan, Building 1 Spokane Valley, WA 99216 (509) 241-5042 Corrective action the auditee plans to take in response to the finding: The District has already updated time and effort processes to ensure mid-year additions or corrections are included on time and effort documentation. We have also added a secondary time and effort review process to ensure all employees charged to the Federal program are included on time and effort documentation. Anticipated date to complete the corrective action: Correction already completed.
View Audit 356042
Everglades College, Inc.
FL
Questioned Costs Student Financial Aid
CORRECTIVE ACTION PLAN A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: Upon review, the institution has found this to be an isolated incident due to human error. Additional refresher training has been performed to reinforce unde...
CORRECTIVE ACTION PLAN A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: Upon review, the institution has found this to be an isolated incident due to human error. Additional refresher training has been performed to reinforce understanding of processes.
View Audit 356033 Questioned Costs: $1
Limestone University
SC
Matching / Level of Effort / Earmarking
Finding 2024-003 – U.S. Department of Agriculture – Community Facilities Loan and Grant, Assistance Listing # 10.766 Following the hiring of a permanent president, the new CFO has developed a quarterly reporting template to ensure compliance with the U.S. Department of Agriculture (USDA) reporting r...
Finding 2024-003 – U.S. Department of Agriculture – Community Facilities Loan and Grant, Assistance Listing # 10.766 Following the hiring of a permanent president, the new CFO has developed a quarterly reporting template to ensure compliance with the U.S. Department of Agriculture (USDA) reporting requirements. The CFO submits the completed reports to the USDA on a quarterly basis and maintains regular communication with USDA representatives to address any concerns or clarifications regarding compliance.
View Audit 356016
Limestone University
SC
Student Financial Aid Subrecipient Monitoring Reporting
Finding 2024-002 – Student Financial Aid Cluster, Assistance Listing # 84.063 and 84.268 Limestone University utilizes Jenzabar software to extract and report enrollment data to the National Student Clearinghouse (NSC). However, in some instances, the data reported was incorrect. Since the occurrenc...
Finding 2024-002 – Student Financial Aid Cluster, Assistance Listing # 84.063 and 84.268 Limestone University utilizes Jenzabar software to extract and report enrollment data to the National Student Clearinghouse (NSC). However, in some instances, the data reported was incorrect. Since the occurrence of this issue, the University hired a new Registrar in August 2024. After reviewing the findings, the Registrar implemented the use of the NSC Edit Student Data Records window, in addition to the NSC Edit Registration Transactions window. This change allows a special status on the NSC Edit Student Data Records window to override the status on the Registration Transactions window, providing more precise monitoring of withdrawal dates and ensuring the accuracy and timeliness of the data reported to NSC. To ensure ongoing accuracy, the Registrar now reports enrollment status changes to NSC on a monthly basis. Additionally, the University reviewed the students identified in the findings, along with other students who had the same status (withdrawn) and made adjustments as necessary to ensure that all student data was accurately reported.
View Audit 356016
Leisure Acres Phase II Housing Corp., Project No. 072-Eh011
IL
HUD Housing Programs Procurement, Suspension & Debarment
Section 8 – Lower Income Housing Assistance Program – Assistance Listing No. 14.195 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Management should ensure the Corporation makes the required payment to the ...
Section 8 – Lower Income Housing Assistance Program – Assistance Listing No. 14.195 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The additional deposit to make up for the deficit was made in February 2025. Name(s) of the contact person(s) responsible for corrective action: Jeff Cottingham, Property Manager
View Audit 356010
Finding 560068 (2024-001)
Significant Deficiency 2024
Glenbrook Road Elderly Housing Corporation
CT
Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.512
Corrective Action: We will create an end of year checklist to ensure timely submission of data collection form in the future. As of 4/21/2025, all Federal Audit Clearinghouse data collection forms have been submitted.
Corrective Action: We will create an end of year checklist to ensure timely submission of data collection form in the future. As of 4/21/2025, all Federal Audit Clearinghouse data collection forms have been submitted.
View Audit 356006
Finding 560066 (2024-001)
Significant Deficiency 2024
Mrc Housing Development Fund Company INC
NY
Questioned Costs HUD Housing Programs Cash Management
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
View Audit 356000 Questioned Costs: $1
Finding 560061 (2024-006)
Material Weakness 2024
Camden County Technical Schools
NJ
School Nutrition Programs Cash Management Reporting
Edit Check Worksheets will be matched to requests for State of NJ Division of Agriculture reimbursement on a monthly basis for accuracy.
Edit Check Worksheets will be matched to requests for State of NJ Division of Agriculture reimbursement on a monthly basis for accuracy.
View Audit 355995
Finding 560058 (2024-001)
Significant Deficiency 2024
South Eastern Development Foundation
SD
Reporting Cash Management Matching / Level of Effort / Earmarking
Response: We agree with this finding. Management and staff will implement additional procedures and controls to ensure that future RLF reporting is complete and accurate. The additional procedures will include a review of the report to be filed including all supporting documentation by either the Se...
Response: We agree with this finding. Management and staff will implement additional procedures and controls to ensure that future RLF reporting is complete and accurate. The additional procedures will include a review of the report to be filed including all supporting documentation by either the Senior Vice President or President/CEO. In addition, a copy of the filed report signed by the preparer and reviewer will be maintained by the organization. The report in question has been corrected and resubmitted to the cognizant agency.
View Audit 355994
Finding 560052 (2024-001)
Significant Deficiency 2024
New Jersey Sea Grant Consortium, Inc.
NJ
NJSGC agrees with the recommendation. NJSGC will reconcile bank accounts on a monthly basis.
NJSGC agrees with the recommendation. NJSGC will reconcile bank accounts on a monthly basis.
View Audit 355990
Finding 560051 (2024-002)
Significant Deficiency 2024
Pennsylvania Pharmacists Association
PA
Procurement, Suspension & Debarment Student Financial Aid § 200.318 § 200.327
Finding 2024-002 – The Organization’s current documented procurement policy does not contain all the required elements identified within the Uniform Guidance. 2024-002 Recommendation: The Organization should adopt a formal procurement policy that complies with 2 CFR 200, Sections 200.318 through 20...
Finding 2024-002 – The Organization’s current documented procurement policy does not contain all the required elements identified within the Uniform Guidance. 2024-002 Recommendation: The Organization should adopt a formal procurement policy that complies with 2 CFR 200, Sections 200.318 through 200.327. Action Taken: Management agrees with the finding and will review the requirements under the Uniform Guidance relating to procurement and establish a formal policy and related procedures to comply with those requirements. Expected Date of Completion: June 30, 2025
View Audit 355987
Finding 560050 (2024-001)
Significant Deficiency 2024
Pennsylvania Pharmacists Association
PA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Student Financial Aid
Finding 2024-001 – Salaries and wages of employees charged or allocated to the major program were not supported by formal records that accurately reflect the work performed. During our testing of four payroll transactions, we noted three timesheets had no approval and the Organization recorded amoun...
Finding 2024-001 – Salaries and wages of employees charged or allocated to the major program were not supported by formal records that accurately reflect the work performed. During our testing of four payroll transactions, we noted three timesheets had no approval and the Organization recorded amounts based on budgeted estimates rather than actual amounts for all four payroll transaction tested. For those payroll transactions tested, two transactions were overcharged by $563 and two were undercharged by $527 resulting in a net overcharge to the grant of $36. The sample was not intended to be, and was not, a statistically valid sample. 2024-001 Recommendation: We recommend the Organization implement a process and related controls related to review and approval of payroll expenditures for allowability in accordance with the terms of the grant award and federal regulations. Payroll amounts charged to the grant should be based on actual time and effort reported by the employee working on the grant and related documentation maintained by the Organization to support those amounts. The Organization should implement a review process over recording time and effort for payroll transactions, for proper classification and allowability. Action Taken: Management agrees with the finding and has taken corrective action by formally adopting controls which will track the employee’s actual time spent. These controls were placed in service during the year ended June 30, 2024, but were not in place for the entire year. Date of Completion: February 16, 2024
View Audit 355987
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