Corrective Action Plans

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FINDING 2024‐002 Subject: Special Education Cluster (IDEA) – Procurement Summary of Finding: During the 2023-2024 fiscal year, federal grant funds were to pay for contracted speech services. The vendors used exceeded the Simplified Acquisition Threshold and sealed bids or competitive proposals were ...
FINDING 2024‐002 Subject: Special Education Cluster (IDEA) – Procurement Summary of Finding: During the 2023-2024 fiscal year, federal grant funds were to pay for contracted speech services. The vendors used exceeded the Simplified Acquisition Threshold and sealed bids or competitive proposals were not obtained. Contact Person Responsible for Corrective Action: Adam C. Minth Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: As a member of the Northwest Indiana Special Education Cooperative (NISEC), Hanover Community School Corporation usually expends contracted services out of our general education fund. For the fiscal year 2023-2024, we included our contracted speech services into our federal grant funds. During the audit, Hanover was notified that we didn’t follow the procurement procedures when expending out of the federal grant. This finding was due to Hanover not going out and receiving multiple bids for contracted companies that provide services to our students. Hanover uses three contracted companies to provide Speech Pathologist and Speech Language Assistants. We have used these three companies for many years and have built great working relationships with these providers. After receiving the finding, and discussing with the auditor, we created a memo that we took to our board. In the memo we explained why we use the three contracted vendors instead of going out for bids. Finding Speech Pathologists and Speech Language Assistants is very difficult in the school setting, and they have created great working relationships with these three contracted companies. Within the memo, we listed all the contracted vendors that they use and why they work directly with them instead of going out for bids. At the beginning of each school year, they will create a new memo with any contracted companies that they will be using during that school year. Anticipated Completion Date: 4/30/2025
FINDING 2024‐001 Subject: Child Nutrition Cluster‐Suspension and Debarment Summary of Finding The School Corporation did not verify that three of three vendors tested were neither suspended nor debarred, or otherwise excluded or disqualified from participating in federal assistance programs. Contact...
FINDING 2024‐001 Subject: Child Nutrition Cluster‐Suspension and Debarment Summary of Finding The School Corporation did not verify that three of three vendors tested were neither suspended nor debarred, or otherwise excluded or disqualified from participating in federal assistance programs. Contact Person Responsible for Corrective Action: Adam C. Minth Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: Our Child Nutrition Director will conduct the necessary suspension and debarment check via Sam.gov to make certain that we are in compliance with each vendor throughout the entire fiscal year. This will be in addition to our Food, Dairy and Bakery vendors that are contracted, as their suspension and debarment information is checked by a third-party purchaser. Anticipated Completion Date: 4/30/2025
2024-001 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Ms. Amanda Fagio, Interim Executive Director Projected Completion Date: June 30, 2025
2024-001 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Ms. Amanda Fagio, Interim Executive Director Projected Completion Date: June 30, 2025
SPECIAL TEST AND PROVISIONS CRI selected a sample of 25 patients to ensure the sliding fee schedule was properly applied. 1 of the 25 patient had the incorrect fee scale applied. Recommendation: Procedures shou...
SPECIAL TEST AND PROVISIONS CRI selected a sample of 25 patients to ensure the sliding fee schedule was properly applied. 1 of the 25 patient had the incorrect fee scale applied. Recommendation: Procedures should be implemented to verify the sliding fee schedule applied to new patients. Responsible Party: Shannon Wherry, Controller Corrective Action: Management will establish a procedure to ensure the sliding fee schedule is applied to all new patients. Brevard Health Alliance will continue to audit the sliding fee schedule on an annual bases, at minimum, in addition to sampling sliding fee scale patient charts quarterly. Estimated date of ompletion: Management estimates that the above findings will be corrected by the year ended September 30, 2025.
View Audit 345566 Questioned Costs: $1
FACTORS AFFECTING ALLOWABILITY OF COSTS Brevard Health Alliance requested reimbursement for $8,978 of expenditres under two differentfederal grants. One grant is requested based upon clinic hours and another based on an individual's time and ...
FACTORS AFFECTING ALLOWABILITY OF COSTS Brevard Health Alliance requested reimbursement for $8,978 of expenditres under two differentfederal grants. One grant is requested based upon clinic hours and another based on an individual's time and effort. Recommendation: The client should verify that reimbursement request do not include payroll expenditures submitted for other grants. The allocation of payroll should be done monthly. Responsible Party: Shelley Jackson, Director of Accounting Corrective Action: Brevard Health Alliance will ensure allocationof payroll expenditures submitted for grants is done monthly to ensure stronger internal controls regarding grant funds.
View Audit 345566 Questioned Costs: $1
FINDING 2024-006 Finding Subject: Education Stabilization Fund – Special Tests and Provisions – Wage Rate Summary of Finding: The School Corporation did not have adequate policies or procedures to ensure that all construction contracts in excess of $2,000 paid from federal grant funds included a pre...
FINDING 2024-006 Finding Subject: Education Stabilization Fund – Special Tests and Provisions – Wage Rate Summary of Finding: The School Corporation did not have adequate policies or procedures to ensure that all construction contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause. The School Corporation had four contracts related to an HVAC project during the audit period that was subject to the wage rate requirements. Three of the four contracts did not have the required prevailing wage rate clause included in the contract. Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The AIA contracts references following the construction manual and the Davis Bacon Law is referenced in the construction manual. In addition, certified payroll was submitted with each pay application to verify prevailing wages was adhered to. If there are any future funded construction projects, LPCSC will ensure that the Davis Bacon Law is sited in the individual contract. Anticipated Completion Date: February 14, 2025
FINDING 2024-005 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: The School Corporation’s capital asset listing did not include all the required asset information for assets purchased with federal awards. The following information for each a...
FINDING 2024-005 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: The School Corporation’s capital asset listing did not include all the required asset information for assets purchased with federal awards. The following information for each asset was not included in the School Corporations capital asset listing: the source of funding for the property (including the federal award identification number (FAIN)), percentage of federal participation in the project costs for the federal award under which the property was acquired, and the use and condition of the property. During the audit period, the School Corporation had improvement projects totaling $8,022,149 with Education Stabilization Funds (ESF). These assets were not included on the asset listing or physical inventory prepared by the consultant. The School Corporation did not maintain a capital asset listing with the equipment purchased with ESF and could not have conducted a complete physical inventory bi-annually as required and could not properly maintain and safeguard the equipment as required. Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We have contacted our appraisal company and provided documentation to include the HVAC equipment into our next appraisal document update. We anticipate the next official appraisal listing will be in July 2025. Anticipated Completion Date: July 2025
FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Summary of Finding: Procurement- Small Purchase In fiscal year 2023, the Cooperative had five vendors which fell within the small purchase threshold (between $10,000 and $150,000). The Coope...
FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Summary of Finding: Procurement- Small Purchase In fiscal year 2023, the Cooperative had five vendors which fell within the small purchase threshold (between $10,000 and $150,000). The Cooperative did not obtain quotes or competitive proposals, nor was a circumstance met that would have allowed for a noncompetitive procurement for the purchases. The total amount spent in was $292,806. Suspension and Debarment Verification to verify that contractors and subrecipients are not suspended, debarred, or otherwise under a nonprocurement transaction through SAM was not being completed. Three vendors each fiscal year provided goods or services which equaled or exceeded $25,000 were selected for testing. The total amount spent on covered transactions was $266,063 and $142,639 for fiscal years 2023 and 2024. For all six vendors, the Cooperative did not verify the vendors’ suspension and debarment status prior to payment. Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Our Special Education Administrative Assistant has already begun checking on SAM for any federal purchases to verify suspension and debarment. She has also been provided with the LaPorte Community School Corporation’s Procurement Policy number po6325 and will adhere to those guidelines for any future purchases. Anticipated Completion Date: January 2025
FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: Lack of Internal Controls in Place to Ensure the Cooperative Complied with Earmarking Requirements The Cooperative did not have adequate procedures in place to ensure that the required level of expend...
FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: Lack of Internal Controls in Place to Ensure the Cooperative Complied with Earmarking Requirements The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was net for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The non-public proportionate share expenditures were determined by a percentage to the non-public school budgeted expenditures. Beginning in March 2023, the Cooperative began tracking expenditures by member schools for the non-public services. Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corrective actions have already been taken beginning in March 2023. The Cooperative began tracking expenditures by member schools for the non-public services. Anticipated Completion Date: March 2023
Condition: Expenditures of federal funds representing <0.25% of total expenditures of federal funds for the year ended September 30, 2024 were charged to various federal programs and were not reported on the Schedule of Expenditures of Federal Awards (SEFA) for the period ended September 30, 2024. ...
Condition: Expenditures of federal funds representing <0.25% of total expenditures of federal funds for the year ended September 30, 2024 were charged to various federal programs and were not reported on the Schedule of Expenditures of Federal Awards (SEFA) for the period ended September 30, 2024. Planned Corrective Action: Management will document a formal control to ensure proper reconciliation of the SEFA to the financial statements. The control will include the following: A report in substantially the same form as the annual SEFA will be developed at least quarterly and will include a reconciliation of grants receivables activity. Meetings will be help at least quarterly to review grant activity, including the aforementioned report, and assess impacts to the financial statements. These meetings will be conducted by Treasury and Accounting staff and evidence of document review will be maintained. A centralized repository of information pertaining to federal grants activity will be maintained to ensure timely access to grant and expenditure data for relevant staff. Contact person(s) responsible for corrective action: VP, Treasury Management Controller Anticipated Completion Date: Control will be documented by March 31, 2025 and operational for the quarter ending by June 30, 2025.
American University (the University) will conduct additional training with student advisors, members of the Office of the University Registrar (OUR) and members of the Office of Financial Aid (FA) to stress the importance of following the current policies and procedures for reporting changes in stud...
American University (the University) will conduct additional training with student advisors, members of the Office of the University Registrar (OUR) and members of the Office of Financial Aid (FA) to stress the importance of following the current policies and procedures for reporting changes in student enrollment statuses accurately and timely. To assist with timely reporting to the National Student Loan Data System (NSLDS), members of the OUR have applied for access to the system will report student status changes directly opposed to waiting for the service provider to report changes on the University’s behalf. Finally, the University will develop reports to be utilized by OUR and FA on a regular basis to monitor student enrollment status changes as well as the disbursement of financial aid, including loans. Date of completion: June 30, 2025
In addition to tracking ARPA projects in the general ledger; a detailed spreadsheet was made to specifically track the budget, obligations, and actual expenditures for each separate project. This is used as a tool to double check that all expenditures are accuartely reported to the US Treasury. Furt...
In addition to tracking ARPA projects in the general ledger; a detailed spreadsheet was made to specifically track the budget, obligations, and actual expenditures for each separate project. This is used as a tool to double check that all expenditures are accuartely reported to the US Treasury. Further, an additional staff member has been trained to complete the SLFRF reporting to ensure the required reporting will be completed timely in the future.
FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate....
FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate. Contact Person Responsible for Corrective Action: Ginger Schenks Contact Phone Number and Email Address: 812-749-4755 ext 1143; gschenks@corp.egsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Treasurer will work with the Superintendent and/or Grant Administrator ensuring that annual financial reporting for federal grants is completed on time with review by the Superintendent. The Treasurer will supply the financial data for the time period of reporting to the Grant Administrator and/or Superintendent for their approval and submission of the annual financial report. The Superintendent and/or Grant Administrator will ensure that expenses align with the grant application prior to submission. The report and supporting documentation will be downloaded and the Treasurer and Superintendent will sign and date that report. This document will be in the grant folder in the Treasurer’s Office. Anticipated Completion Date: This process will begin with the next annual financial report due date.
Finding 526563 (2024-002)
Significant Deficiency 2024
The local agency's internal second party worksheet includes a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The worksheet allows for measuring improvement and determining where additional h·aining is needed. Supervisors complete second party re...
The local agency's internal second party worksheet includes a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The worksheet allows for measuring improvement and determining where additional h·aining is needed. Supervisors complete second party reviews monthly for all staff, hold individual worker conferences monthly to review discrepancies discovered providing instruction as needed. NCF AST Learning Gateway will be utilized if a specified h·aining is available. Targeted training/instruction is provided during monthly team meetings to review errors and provide guidance and instruction to staff for policy and NC FAST functionality updates. Based on the summary of findings for this fiscal year's audit, a Single County Audit (SCA) Case Review Checklist will be created and utilized to address worker processes and functionality concerns in NC FAST surrounding the categories identified -beneficiary/caseworker signature and date certifying the documentation. Targeted reviews will be completed using case records for the months of December 2024, January 2025, February 2025 and March 2025. The internal second party review worksheet will continue to be utilized as an ongoing practice with review of findings to be conducted individually with staff and at each monthly unit meeting. By December 20, 2024, a summary of audit errors will be provided to all Food and Nutrition Services workers along with an outline of corrective actions to be completed as indicated in this plan. SCA Case Review Checklist created to address specific areas identified. (COMPLETE). Targeted case reviews using the SCA Checklist will be completed monthly (December 2024 - March 2025) by designated staff and reviewed individually with caseworkers, as needed. During monthly unit meetings scheduled in January 2025 - April 2025, errors and findings from the actions outlined in this plan will be shared and reviewed with all Food and Nutrition Services workers.
Finding 526562 (2024-001)
Significant Deficiency 2024
The State provided the DHB-7078 - 2nd Party Review Worksheet which separated evaluation for applications and recertifications. The internal worksheet was expanded to include a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The enhanced review sh...
The State provided the DHB-7078 - 2nd Party Review Worksheet which separated evaluation for applications and recertifications. The internal worksheet was expanded to include a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The enhanced review sheet allows for measuring improvement and determining where additional training is needed. Supervisors complete second party reviews monthly for all staff, hold individual worker conferences monthly to review discrepancies discovered providing instruction as needed. NCF AST Learning Gateway will be utilized if a specified training is available. Targeted training/instruction is provided during monthly team meetings to review errors and provide guidance and instruction to staff for policy and NC FAST functionality updates. Based on the summary of findings for this fiscal year's audit, a Single County Audit (SCA) Case Review Checklist will be created and utilized to address worker processes and functionality concerns in NC FAST surrounding the categories identified - income, resources and household composition. Targeted reviews will be completed using case records for the months of December 2024, January 2025, February 2025 and March 2025. The enhance·d second party review worksheet (DHB-7078) will continue to be utilized as an ongoing practice with review of findings to be conducted individually with staff and at each monthly unit meeting. By December 20, 2024, a summary of audit errors will be provided to all Medicaid caseworkers along with an outline of corrective actions to be completed as indicated in this plan. SCA Case Review Checklist created to address specific areas identified. (COMPLETE). Targeted case reviews using the SCA Checklist will be completed monthly (December 2024 - March 2025) by designated staff and reviewed individually with caseworkers, as needed. During monthly unit meetings scheduled in January 2025 -April 2025, errors and findings from the actions outlined in this plan will be shared and reviewed with all Medicaid workers.
Recommendation: We recommend that the Organization review its current documented procurement policy, and its current processes and controls over procurement and suspension and debarment to ensure all required elements are included and the appropriate level of documentation is retained and available....
Recommendation: We recommend that the Organization review its current documented procurement policy, and its current processes and controls over procurement and suspension and debarment to ensure all required elements are included and the appropriate level of documentation is retained and available. Views of Responsible Officials and Planned Corrective Action: RTDCA will revise its documented procurement policy to adhere to the federal procurement policy mandates and ensure all required elements and documentation are retained. Person Responsible: Ms. Katharine Dixon, President and CEO Planned Completion Date: By September 30, 2025
Finding 526560 (2024-002)
Material Weakness 2024
The County has discussed the finding but must consider the cost of adequate segregation of duties when determining the use of tax money.
The County has discussed the finding but must consider the cost of adequate segregation of duties when determining the use of tax money.
Finding 526559 (2024-001)
Material Weakness 2024
The County has discussed the finding but must consider the cost of professional resources to complete a set of drafted county financial statements.
The County has discussed the finding but must consider the cost of professional resources to complete a set of drafted county financial statements.
Recommendation The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Management Response Correcti...
Recommendation The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Management Response Corrective Action: The District will implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Due Date of Completion: December 31, 2024 Responsible Party: Student Information System Coordinator
All Camp Catanese Foundation expenses and disbursements will be documented with the date, check number, amount of invoice to be paid after program or event limitation, approval signature and program or event identification.  This documentation will be made either on the vendor invoice or included as...
All Camp Catanese Foundation expenses and disbursements will be documented with the date, check number, amount of invoice to be paid after program or event limitation, approval signature and program or event identification.  This documentation will be made either on the vendor invoice or included as part of the Camp Catanese Foundation expense reimbursement form attached to the vendor invoice.
Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-...
Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Finding 2024-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will take action to deposit the underfunded amount of $11,218 into the residual account in February 2025.
Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-...
Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Finding 2024-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will take action to deposit the underfunded amount of $6,000 into the reserve for replacements account in February 2025.
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: We noted that for two claims in a sample of six, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. The lack of controls was isolated to fiscal year 2023. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In March 2023, the School Corporation implemented a secondary review/signoff to ensure accuracy of the reimbursement claim form. Anticipated Completion Date: March 2023
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility for 17 of the 60 students sampled. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan:·The School Corporation will implement a dual review/signoff for each application presented for eligibility. The School Corporation will implement a dual review/signoff for verification of the income eligibility guidelines used by the food service software. Anticipated Completion Date: February 2025
Views of Responsible Officials and Planned Corrective Action
Views of Responsible Officials and Planned Corrective Action
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