Corrective Action Plans

Finding 538159 (2024-001)

Material Weakness 2024

Mooreland Independent School District #2

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

All future construction projects exceeding a cost of $2,000.00 and funded through Federal monies will adhere to the Davis-Bacon Act requirements. Procedures have been put in place with flyers, information documents , and checklists to determine eligibility and requirements of all expenditures. The...

All future construction projects exceeding a cost of $2,000.00 and funded through Federal monies will adhere to the Davis-Bacon Act requirements. Procedures have been put in place with flyers, information documents , and checklists to determine eligibility and requirements of all expenditures. The Superintendent is in charge of ensuring compliance.

View Audit 349183

Finding 538155 (2024-001)

Significant Deficiency 2024

Union Local School District

OH

Allowable Costs / Cost Principles Eligibility Program Income

The District will ensure eligibility calculations on submitted applications are properly performed. The District will be more attentive to the list of free and reduced students and will ensure the students have an approved application on file. The District has been in touch with Payschools and both ...

The District will ensure eligibility calculations on submitted applications are properly performed. The District will be more attentive to the list of free and reduced students and will ensure the students have an approved application on file. The District has been in touch with Payschools and both entities are on the same page moving forward.

View Audit 349174

Finding 538154 (2024-001)

Significant Deficiency 2024

MacOn Housing Development Corporation Dba Oak Forest Apts 053-11218

NC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding 2024-001: Comments on finding and recommendation: Statement of condition #2024-001: The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was deposited within 90 days of the fiscal year...

Finding 2024-001: Comments on finding and recommendation: Statement of condition #2024-001: The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was deposited within 90 days of the fiscal year end. Questioned costs: $666 Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Agree. Management deposited $666 into the residual receipts fund on April 30, 2024. No further action is required.

View Audit 349171 Questioned Costs: $1

Finding 538149 (2024-001)

Significant Deficiency 2024

Sanders Unified School District No. 18

AZ

Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency

CORRECTIVE ACTION PLAN U.S. Department of Education | Arizona Department of Education Sanders Unified School District No. 18 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of find...

CORRECTIVE ACTION PLAN U.S. Department of Education | Arizona Department of Education Sanders Unified School District No. 18 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS— FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2024-001 WAGE RATE REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Condition/Context: Wage certificates were not maintained for construction projects exceeding $2,000 or other minor remodeling projects during the current year. Documentation was not maintained to support contracts included the proper wage rate clauses. Criteria: According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Corrective Action: The District will ensure the proper wage rate language is included in all contracts for construction and minor remodeling projects exceeding $2,000. In addition, wage rate certifications will be received when necessary and reviewed to ensure they adhere to wage rate requirements. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Barbara Baca, Business Manager

View Audit 349162

Finding 538148 (2024-001)

Significant Deficiency 2024

Western North Carolina Aids Project, Inc.

NC

Eligibility Significant Deficiency

2024-001 – Eligibility for Housing Assistance Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 1 – Incorrect Rental Calculation on client DNSE 1 – Incorrect amount of support provided to DNSE, and 1 – Missing documentation of leas...

2024-001 – Eligibility for Housing Assistance Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 1 – Incorrect Rental Calculation on client DNSE 1 – Incorrect amount of support provided to DNSE, and 1 – Missing documentation of lease contract for client AGFA Corrective Action: Section 1 RE: Incorrect Rental Calculation & Incorrect amount of support paid to landlord: WNCAP will continue utilizing the eligibility checklist implemented with the 2022 corrective action plan, as it has resulted in the significant reduction of errors, as evidenced by the continued improvement in comparison to previous audits. The incorrect calculation referenced in this finding was due to a typo, which resulted in an overpayment. To catch simple human errors such as this in the future, management will update the rent calculation worksheet to include reminders to double check data entry in fields that are easy to transpose. Management will also update the recertification process to add the following additional steps: The Data Technician will also review the rent calculation worksheet and the supporting documentation to ensure the amounts in the supporting document(s) match the entry in the worksheet; the Housing Coordinator will conduct a randomized audit of at least two rent calculation worksheets each month. Section 2 RE: Missing documentation of lease contract. WNCAP management will confer with state grant monitors to create and implement a zero-tolerance policy that abates payments immediately if a landlord or client does not provide the documents necessary for recertification in a timely manner. Unfortunately, this will likely result in some evictions and may jeopardize WNCAP’s ability to recruit landlords in a highly competitive market, but there is no guidance on any alternatives that would preserve housing stability as long as possible while still being considered compliant. Evidence of the improvements made by management is reflected by the significant decrease in the number of deficient records compared to the FY2022-23 audit: 2022-23 Total Deficient Eligibility Records: 8 2023-24 Total Deficient Eligibility Records: 3 WNCAP expects to see continued improvement in subsequent audits.

View Audit 349159

Finding 538146 (2024-001)

Material Weakness 2024

Huron Metropolitan Housing Authority

OH

HUD Housing Programs Allowable Costs / Cost Principles Material Weakness

Depository Agreements have been completed effective July 2024.

View Audit 349152

Finding 538145 (2024-002)

Significant Deficiency 2024

Coe College

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding: The change in student status for 1 of students tested was not reported to the National Student Loan Data System (NSLDS) timely when the student withdrew at the end of the spring term. Explanation for Finding: The previous registrar created a corrective action plan 6 days before leaving the ...

Finding: The change in student status for 1 of students tested was not reported to the National Student Loan Data System (NSLDS) timely when the student withdrew at the end of the spring term. Explanation for Finding: The previous registrar created a corrective action plan 6 days before leaving the college and did not pass the information to the correct parties. The previous position of Assistant Director of Academic Data & Records which was listed as in charge of the actions in the Registrar’s plan was cut from the staffing of that office causing a void of all potential personnel to handle the previous plan. Corrective Actions Taken or Planned: The Registrar will run a report on the 15th of the month to verify any students that have exited the institution from the prior two submission periods (last two months) have valid exit dates in the National Student Loan Clearinghouse. The Assistant Registrar will review the work of the Registrar and verify any discrepancies between Coe’s records and those stored in the National Student Clearinghouse for correction. The Registrar will then ensure timely and accurate submission of student records from the Clearinghouse to NSLDS after all the data has been reviewed. Office of the Registrar additional staffing will be trained on this process to ensure this verification policy will be executed even when there are staffing changes in the future. Persons Responsible and Completion Date: Registrar, Assistant Registrar. The actions outlined above has been added to the Withdrawal & Exit Procedure (NSC-NSLDS) as of 10/23/2024

View Audit 349151

Finding 538144 (2024-105)

Significant Deficiency 2024

Navajo County

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Concur. To help ensure the County’s policies and procedures include a process for reconciling budgeted payroll allocations to actual time spent on grant activities and provide sufficient documentation to support the actual time worked on the grant program, the County has revised its process for trac...

Concur. To help ensure the County’s policies and procedures include a process for reconciling budgeted payroll allocations to actual time spent on grant activities and provide sufficient documentation to support the actual time worked on the grant program, the County has revised its process for tracking the actual time spent on grant activities in order to provide sufficient documentation to support the actual time worked on the grant program and a reconciliation process to adjust these charges to reflect the actual effort expended on the grant projects. The recommended solutions include strengthening its comprehensive internal control policies and procedures to ensure that payroll costs charged to federal award are accurate, allowable, and properly supported. Additionally, the County will implement a process to reconcile the budgeted payroll allocation with actual time spent on grant activities. The County’s goal is to meet and complete recommendations by the end of fiscal year 2025-26.

View Audit 349149 Questioned Costs: $1

Finding 538141 (2024-104)

Significant Deficiency 2024

Navajo County

AZ

Internal Control / Segregation of Duties Cash Management Reporting

Concur. Due to key vacant positions and the inability to fill these positions, the required reports were not completed and submitted on time during the fiscal year ending June 30, 2024. During the current fiscal year, the County has been successful in recruiting these positions and will ensure that ...

Concur. Due to key vacant positions and the inability to fill these positions, the required reports were not completed and submitted on time during the fiscal year ending June 30, 2024. During the current fiscal year, the County has been successful in recruiting these positions and will ensure that the timely and accurate reports are submitted. In addition, policies and procedures will be documented on reporting requirements to ensure that they are performed on a timely basis.

View Audit 349149

Finding 538138 (2024-103)

Significant Deficiency 2024

Navajo County

AZ

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.330 § 200.332

Concur. Due to key vacant positions and the inability to fill these positions, the required subrecipient monitoring activities were not completed during the fiscal year ending June 30, 2024. During the current fiscal year, the County has been successful in recruiting these positions and will ensure ...

Concur. Due to key vacant positions and the inability to fill these positions, the required subrecipient monitoring activities were not completed during the fiscal year ending June 30, 2024. During the current fiscal year, the County has been successful in recruiting these positions and will ensure that the monitoring activities occur. In addition, policies and procedures will be documented on subrecipient monitoring activities to ensure that they are performed on a regular basis.

View Audit 349149

Finding 538135 (2024-102)

Material Weakness 2024

Navajo County

AZ

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

Concur. The County is working with the contracted subrecipient for WIOA Youth Activities to expand unpaid work experience (WEX) in order to meet the earmarking requirement. This includes adjusting the 4-year plan to specifically require the provider to expand WEX activities and target the earmarking...

Concur. The County is working with the contracted subrecipient for WIOA Youth Activities to expand unpaid work experience (WEX) in order to meet the earmarking requirement. This includes adjusting the 4-year plan to specifically require the provider to expand WEX activities and target the earmarking requirement. The recommended solutions include improved tracking and monitoring of the WEX activities to include both paid and unpaid work experiences, increasing all youth outreach, partnering with other local youth programs, and enrolling youth with barriers pursuant to the policy. In order to expand unpaid work experience (WEX) as part of the four-year plan, the WIOA administration is dedicated to promoting WEX.

View Audit 349149 Questioned Costs: $1

Finding 538132 (2024-101)

Significant Deficiency 2024

Navajo County

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Concur. To help ensure the County’s policies and procedures include a process for reconciling budgeted payroll allocations to actual time spent on grant activities and provide sufficient documentation to support the actual time worked on the grant program, the County has revised its process for trac...

Concur. To help ensure the County’s policies and procedures include a process for reconciling budgeted payroll allocations to actual time spent on grant activities and provide sufficient documentation to support the actual time worked on the grant program, the County has revised its process for tracking the actual time spent on grant activities in order to provide sufficient documentation to support the actual time worked on the grant program and a reconciliation process to adjust these charges to reflect the actual effort expended on the grant projects. The recommended solutions include strengthening its comprehensive internal control policies and procedures to ensure that payroll costs charged to federal award are accurate, allowable, and properly supported. Additionally, the County will implement a process to reconcile the budgeted payroll allocation with actual time spent on grant activities. The County’s goal is to meet and complete recommendations by the end of fiscal year 2025-26.

View Audit 349149 Questioned Costs: $1

Finding 538109 (2024-001)

Significant Deficiency 2024

Stevens Institute of Technology

NJ

Subrecipient Monitoring § 200.332 § 200.521

Management agrees with the finding. The Office of Sponsored Programs will conduct a review of the subrecipient issuance and monitoring process to ensure that roles and responsibilities regarding the timely monitoring of subrecipients' single audit reports are clear and that any personnel engaged in ...

Management agrees with the finding. The Office of Sponsored Programs will conduct a review of the subrecipient issuance and monitoring process to ensure that roles and responsibilities regarding the timely monitoring of subrecipients' single audit reports are clear and that any personnel engaged in review of the single audit reports receives training regarding these activities.

View Audit 349141

Finding 538108 (2024-001)

Material Weakness 2024

Town of Narragansett Housing Authority

RI

HUD Housing Programs Subrecipient Monitoring Eligibility

Auditee’s Response and Planned Corrective Action Upon notification of the FYE June 30, 2024, audit deficiency, the NHA Executive Director immediately implemented a file checklist system for annual and interim recertifications for ALL client files. The checklist clearly presents income calculations –...

Auditee’s Response and Planned Corrective Action Upon notification of the FYE June 30, 2024, audit deficiency, the NHA Executive Director immediately implemented a file checklist system for annual and interim recertifications for ALL client files. The checklist clearly presents income calculations – clearly identifying all income sources to include paystubs, award letters and 3rd party authentic documents, bank statements and EIV as income verifications and noting all qualified minor child and medical expenses utilized to determine accurate calculations of annual and monthly adjusted income. The NHA Executive Director also reviewed the files in question (along with randomly selected files) to assure the accuracy of Housing Assistance Payment calculations. HCV staff attended a recent training course for the recertification process on Wednesday February 5, 2025. Planned Implementation Date of Corrective Action: June 30, 2025 Person Responsible for Corrective Action: Cheryl Hartnett, Acting Executive Director

View Audit 349137

Finding 538107 (2024-001)

Material Weakness 2024

Mifflinburg Area School District

PA

Procurement, Suspension & Debarment § 200.318 § 200.327

Management Response: The Mifflinburg Area School District agrees with the finding. The SFA has updated Policy #626 Procurement - Federal Programs. The SFA has removed the RFP reference from the informal procurement method. The SFA reviewed the bidding requirements and will adhere to the policy. Thi...

Management Response: The Mifflinburg Area School District agrees with the finding. The SFA has updated Policy #626 Procurement - Federal Programs. The SFA has removed the RFP reference from the informal procurement method. The SFA reviewed the bidding requirements and will adhere to the policy. This policy was approved by the School Board in May 2024. The SFA has updated future produce solicitations to include the following: Pricing will be a cost-plus fixed fee structure. All prices bid for all products will be net, Free on Board (F.O.B.). SFA will consider individual product price changes both as part of a renewal to the awarded contract and during the contract year. Product price changes may not exceed the U.S. Department of Labor-Bureau of Labor statistics Northeast region not seasonally adjusted consumer price index percentage change annual average for the previous 12 months. Vendors must submit both the supplier charge and the fixed fee, which much be listed separately. Additionally, the SFA implemented a formal requisition process in the Food Service department, in which pricing would be entered into the requisition and verified against the bid or other respective documents, then submitted for approval. The SFA employees responsible were trained in this procedure. Individual Responsible: Superintendent, Business Manager, Food Service Director Anticipated Completion Date: May 31, 2024

View Audit 349133

Finding 538106 (2024-002)

Significant Deficiency 2024

Avera Health

SD

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303

Department of Health and Human Services Federal Financial Assistance Listing #97.036 COVID-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over...

Department of Health and Human Services Federal Financial Assistance Listing #97.036 COVID-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs identified instances where the monthly census data for one of the physical locations included within the calculation of contracted labor related to COVID-19 which includes multiple locations was not able to be agreed directly to monthly census data obtained from the Organization as part of the audit process. Responsible Individuals: Jamie Schaefer, John Neth Corrective Action Plan: The organization will review and strengthen the controls surrounding activities allowed and allowable costs compliance. Specifically, Avera Health will update its process of using census data reporting in grant projects as the census data is a live data set within the Avera system. For future projects of this nature, the Organization will download a copy of the data set to a calculation support folder so that it has an exact record of the data used in the various grant calculations and the exact data can be referenced later if the live data set changes. Anticipated Completion Date: June 30, 2025

View Audit 349132

Finding 538104 (2024-001)

Significant Deficiency 2024

Avera Health

SD

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303

Department of Justice Federal Financial Assistance Listing #16.582 Activities Allowed and Allowable Costs, Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs and period of performance identified ...

Department of Justice Federal Financial Assistance Listing #16.582 Activities Allowed and Allowable Costs, Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs and period of performance identified five employee timecards that were not reviewed and approved by an individual other than the employee. Responsible Individuals: Jamie Schaefer, John Neth Corrective Action Plan: The organization will review and strengthened the controls surrounding activities allowed and allowable costs as well as period of performance compliance. Avera Health has updated its enterprise resource planning system to Workday, which utilizes an effort certification system. Within the effort certification system, Individuals will self-report/certify their time, the certification will then route to the specific grant management staff instead of the cost center supervisor. Anticipated Completion Date: June 30, 2025

View Audit 349132

Finding 538103 (2024-002)

None 2024

Ofallon Community Consolidated School District No. 90

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2024-002

View Audit 349131

Finding 538102 (2024-001)

None 2024

Ofallon Community Consolidated School District No. 90

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2024-001

View Audit 349131

Finding 538101 (2024-003)

Significant Deficiency 2024

School District U-46

IL

Reporting

Data Collection Form Submission Condition: The 2023 data collection form and audit package were not submitted timely. Plan: The Assistant Superintendent for Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipa...

Data Collection Form Submission Condition: The 2023 data collection form and audit package were not submitted timely. Plan: The Assistant Superintendent for Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: June 30, 2025

View Audit 349125

Finding 538099 (2024-004)

Material Weakness 2024

South Dearborn Community School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2024-004 Finding Subject: Special Education Cluster – Earmarking Contact Person Responsible for Corrective Action: Marcia Fullenkamp, Treasurer Contact Phone Number and Email Address: (812) 623-2212; mfullenkamp@rodspecialed.org Views of Responsible Officials: We concur with the finding. Des...

FINDING 2024-004 Finding Subject: Special Education Cluster – Earmarking Contact Person Responsible for Corrective Action: Marcia Fullenkamp, Treasurer Contact Phone Number and Email Address: (812) 623-2212; mfullenkamp@rodspecialed.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Expenses for non-public schools are tracked and charged to the appropriate corporation. Staff record time spent at each non-public school, sign and date the form and turn it into the treasurer. The expenses are then moved to the correct expense line on the grant after receiving this information. Materials that are purchased are charged to the correct expense account when paid. Anticipated Completion Date: July 1, 2023

View Audit 349120

Finding 538097 (2024-003)

Material Weakness 2024

South Dearborn Community School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2024-003 Finding Subject: Special Education Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Marcia Fullenkamp, Treasurer Contact Phone Number and Email Address: (812) 623-2212; mfullenkamp@rodspecialed.org Views of Responsible Officials: W...

FINDING 2024-003 Finding Subject: Special Education Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Marcia Fullenkamp, Treasurer Contact Phone Number and Email Address: (812) 623-2212; mfullenkamp@rodspecialed.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The ROD Special Education Cooperative will make notes in the Board Minutes regarding the fact that only one vendor can provide specific services prior to entering into a contract or purchasing said services. Each company providing services will be checked on the SAM.gov website to ensure that the vendor has not been suspended or debarred. Anticipated Completion Date: February 1, 2024

View Audit 349120

Finding 538093 (2024-002)

Material Weakness 2024

South Dearborn Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.303

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shawn Spindler, Business Manager Contact Phone Number and Email Address: 812.926.2090, shawn.spindler@sdcsc.k12.in.us Views of Responsible Officials: We concur with t...

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shawn Spindler, Business Manager Contact Phone Number and Email Address: 812.926.2090, shawn.spindler@sdcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The ESSER data collection will be completed by the Business Manager and reviewed by the Superintendent. This review will be documented either via print out and signature or via email. Anticipated Completion Date: March 2025

View Audit 349120

Finding 538091 (2024-001)

Material Weakness 2024

South Dearborn Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Janet Platt, Director of Curriculum and Instruction Contact Phone Number and Email Address: 812.926.2090, janet.platt@sdcsc.k12.in.us Views of Responsibl...

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Janet Platt, Director of Curriculum and Instruction Contact Phone Number and Email Address: 812.926.2090, janet.platt@sdcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Title I Director will verify our enrollment from the prior year October ADM count and have it reviewed and signed off by another staff member. For the non-pubs, the Title I Director will require student rosters as well as poverty information. This information will then be reviewed and signed off on. Anticipated Completion Date: June 2025

View Audit 349120

Finding 538090 (2024-003)

Material Weakness 2024

Housing and Redevelopment Authority of Wadena

MN

Reporting § 200.512

2024-003 Federal Audit Clearinghouse Submission Corrective Action Planned: The Authority will make sure their future audits are completed timely and Federal Audit submissions are completed on time. Completion Date: June 30, 2025

View Audit 349118

Corrective Action Plans

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