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Corrective Action Plans

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Finding 526527 (2024-001)
Significant Deficiency 2024
State of Hawaii Department of Transportation Administration Division
HI
The Division has since initiated the maintenance review on subrecipients with equipment acquired under Federal awards and are currently in the process of finalizing the maintenance review.
The Division has since initiated the maintenance review on subrecipients with equipment acquired under Federal awards and are currently in the process of finalizing the maintenance review.
View Audit 345453
Finding 526522 (2024-001)
Significant Deficiency 2024
Orleans Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.303 § 200.328
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accountin...
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accounting software. Once the superintendent has entered numbers into the report, there should be a second review of those numbers to the accounting software numbers by the corporation treasurer. In addition, detail of full-time equivalent employees needs to be documented by the deputy treasurer and retained with each report going forward. Responsible party and timeline for completion: Responsible party is Theresa Robbins, Corporation Treasurer. The timeline for completion is spring of 2025.
View Audit 345450
Finding 526521 (2024-001)
Significant Deficiency 2024
Youth Network Council
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
During the year a new timesheet process was put in place. There were a couple of instances during the initial implementation of this new process where timesheets were reviewed and approved without the employee endorsement. The Organization believes that this inconsistency has since been addressed.
During the year a new timesheet process was put in place. There were a couple of instances during the initial implementation of this new process where timesheets were reviewed and approved without the employee endorsement. The Organization believes that this inconsistency has since been addressed.
View Audit 345446
Finding 526520 (2024-003)
Significant Deficiency 2024
Happy Camp Community Services District
CA
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Agency: Happy Camp Community Services District Responsible person: Becky Aubrey District Secretary/Bookkeeper Anticipated completion date: 12/31/2025 Corrective Action Plan: The Happy Camp Community Services District's Secretary will contract with an outside accountant to write the policies for c...
Agency: Happy Camp Community Services District Responsible person: Becky Aubrey District Secretary/Bookkeeper Anticipated completion date: 12/31/2025 Corrective Action Plan: The Happy Camp Community Services District's Secretary will contract with an outside accountant to write the policies for compliance with the requirements of 2 CFR 200 Subpart D - post Federal Award Requirements and Subpart E- Cost Principles.
View Audit 345444
Finding 526519 (2024-001)
Significant Deficiency 2024
Realife Cooperative of Mankato
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continues to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperati...
Recommendation: We recommend that the Cooperative continues to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 345441
Finding 526514 (2024-001)
Significant Deficiency 2024
Gads Hill Center
IL
Questioned Costs Subrecipient Monitoring Reporting § 200.430
Views of Responsible Officials: Upon reviewing the audit finding, Gads Hill Center (GHC) acknowledges the importance of maintaining accurate and compliant documentation for personal services charged to federal and non-federal awards. To strengthen internal controls and ensure proper time reporting,...
Views of Responsible Officials: Upon reviewing the audit finding, Gads Hill Center (GHC) acknowledges the importance of maintaining accurate and compliant documentation for personal services charged to federal and non-federal awards. To strengthen internal controls and ensure proper time reporting, GHC has implemented enhanced procedures to align with federal requirements. These measures are designed to ensure that all salaries allocated to federal and non-federal awards are appropriately documented and substantiated based on actual work performed. Corrective Action Plan: In response to this finding, Gads Hill Center has immediately implemented a structured procedure to ensure compliance with federal regulations regarding time and effort reporting. Effective February 2025, the following corrective actions have been established: • Monthly After-the-Fact Time Reporting: Employees whose salaries are allocated to federal and non-federal awards must complete monthly time reports that accurately reflect the actual time worked on each funding source. • Review Process: These time reports are reviewed and signed by both the employee and their direct supervisor to confirm accuracy and compliance with the documented allocations and make any necessary adjustments. • Internal Monitoring and Compliance: GHC’s finance and program leadership teams will conduct periodic reviews to ensure adherence to this procedure and make any necessary refinements to maintain compliance with federal guidelines. By implementing these enhanced controls, Gads Hill Center is committed to ensuring accurate documentation of personal services and maintaining compliance with all federal funding requirements. Completion Date: Implemented and fully operational as of February 2025.
View Audit 345435 Questioned Costs: $1
Finding 526513 (2024-001)
Material Weakness 2024
Pinecrest Academy of Northern Nevada
NV
Procurement, Suspension & Debarment
Corrective Action Plan: As of July 1, 2024, a process was put in place to maintain evidence of verification of suspension and debarment with SAM.gov for all required vendors. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: J...
Corrective Action Plan: As of July 1, 2024, a process was put in place to maintain evidence of verification of suspension and debarment with SAM.gov for all required vendors. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 345431
Finding 526510 (2024-003)
Significant Deficiency 2024
Pinecrest Academy of Nevada
NV
Allowable Costs / Cost Principles
Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. ...
Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 345426
Finding 526509 (2024-005)
Significant Deficiency 2024
Civica Nevada
NV
Allowable Costs / Cost Principles
Corrective Action Plan: These findings were for purchases prior to the new School principal coming on board. Upon hiring in April 2024, the new principal was fully trained in School internal control policies. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Acco...
Corrective Action Plan: These findings were for purchases prior to the new School principal coming on board. Upon hiring in April 2024, the new principal was fully trained in School internal control policies. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 345425
Finding 526507 (2024-004)
Significant Deficiency 2024
Civica Nevada
NV
Allowable Costs / Cost Principles
Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personn...
Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 345425
Finding 526506 (2024-003)
Material Weakness 2024
Civica Nevada
NV
Procurement, Suspension & Debarment
Corrective Action Plan: These findings were for purchases prior to the new School principal coming on board. Upon hiring in April 2024, the new principal was fully trained in School internal control policies. In addition, on July 1, 2024, a process was put in place to maintain evidence of verificat...
Corrective Action Plan: These findings were for purchases prior to the new School principal coming on board. Upon hiring in April 2024, the new principal was fully trained in School internal control policies. In addition, on July 1, 2024, a process was put in place to maintain evidence of verification of suspension and debarment with SAM.gov for all required vendors. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 345425
Finding 526499 (2024-001)
Significant Deficiency 2024
Resource Center Dallas
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management
The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contract...
The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contracts will be on cost reimbursement. Although we will implement the action plan to ensure our records of units are accurate, beginning March 1st there will be no financial correlation between the number of units we report to, and the amount of the reimbursement we receive from, Dallas County. New data validity review points designed to identify possible anomalies will be incorporated into the agency’s procedures with increased review by the Ryan White Program Director. The number of per‐client services received will be compared to parameters established with program managers as representing an unusual number of units received per client/patient per service date and per month. Units exceeding these parameters will be reviewed and corrected, if necessary. The review will be conducted monthly and prior to submission of Dallas County billings. The Ryan White Program Director, Del Wilson, will be in charge of implementing the corrective action plan changes. We hope to implement this plan by March 10, 2025, but before any further billings of service units to Dallas County.
View Audit 345415 Questioned Costs: $1
Finding 526498 (2024-001)
Material Weakness 2024
Carteret County, North Carolina
NC
See audit report PDF
See audit report PDF
View Audit 345407
Finding 526492 (2024-002)
Significant Deficiency 2024
Change, Inc.
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an in...
Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. were unable to produce documentation supporting the review of participant files for participant eligibility. Responsible Individuals: Jill Johnson, Executive Director Corrective Action Plan: We are working to formalize this process by creating a written participant file review policy and procedure. It will be implemented by February 1, 2025. Anticipated Completion Date: February 1, 2025
View Audit 345400
Finding 526491 (2024-001)
Material Weakness 2024
Change, Inc.
MN
Procurement, Suspension & Debarment § 200.318 § 200.326
Finding 2024-001 Federal Department: Department of Labor Assistance Listing #: 17.274 Material Weakness in Internal Controls and Noncompliance Category of Finding – Procurement, Suspension, and Debarment Finding Summary: There was no observable control documentation to directly indicate that a s...
Finding 2024-001 Federal Department: Department of Labor Assistance Listing #: 17.274 Material Weakness in Internal Controls and Noncompliance Category of Finding – Procurement, Suspension, and Debarment Finding Summary: There was no observable control documentation to directly indicate that a search for price comparisons or suspension and debarment was performed on vendors. Responsible Individuals: Jill Johnson, Executive Director Corrective Action Plan: Our Executive Director and Controller developed an updated procurement policy. This policy went into effect on July 1, 2024 and has been implemented throughout the organizational system. Anticipated Completion Date: July 1, 2024
View Audit 345400
Finding 526486 (2024-001)
Material Weakness 2024
Rural Health Corporation of Northeastern Pennsylvania
PA
Material Weakness
Although this was identified as a material weakness for FY ’23 and FY’24, training programs and staff education were not implemented until well into FY ’24. Training has and will continue to occur in the future through documented Front Desk Training sessions. Accountability measures have been implem...
Although this was identified as a material weakness for FY ’23 and FY’24, training programs and staff education were not implemented until well into FY ’24. Training has and will continue to occur in the future through documented Front Desk Training sessions. Accountability measures have been implemented for staff who do not provide sufficient documentation for sliding fee as well as other patient visit requirements. For FY ‘25, RHC has already implemented a process whereby each quarter every patient is identified as a participant in sliding fee. Those participants are distributed to the general managers of each center who affirm the correct information has been obtained or, if not, the patient is removed from sliding fee participation and charges are reflected accordingly.
View Audit 345395
Finding 526478 (2024-001)
Material Weakness 2024
Village of Enosburg Falls, Inc.
VT
Material Weakness Reporting Matching / Level of Effort / Earmarking
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT ...
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT 05478 Audit Period 1/1/2024-12/31/2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENTS AUDIT 2024-01 Material Weakness in Internal Control over financial Reporting – Material Adjusting journal entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper accounting for these transactions. Management should consider if changes are needed in the year-end review of the annual report. Action Taken: The Village feels that this is an isolated instances due to the increased funding during the year. Management has reviewed the accounting requirements and is confident that they can correct these deficiencies during the year. If the Cognizant or Oversight Agency for Audit has any questions regarding this plan, please contact Abbey Miller, Director of Finance at (802) 933-4443.
View Audit 345392
Finding 526476 (2024-003)
Material Weakness 2024
Hamilton Community Schools
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For projects requiring Davis-Bacon wage requirements be met, we will obtain weeky payroll certificati...
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For projects requiring Davis-Bacon wage requirements be met, we will obtain weeky payroll certification reports from the contractor to ensure pay rates comply with the federal wage rate requirements. Anticipated Completion Date: 6/30/2025
View Audit 345388
Finding 526474 (2024-002)
Material Weakness 2024
Hamilton Community Schools
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are planning a physical inventory for spring/summer 2025 and will continue to repeat physical inve...
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are planning a physical inventory for spring/summer 2025 and will continue to repeat physical inventories every two years going forward. Additionally, we will track the project costs for all ongoing construction projects for inclusion on the capital asset listing. Anticipated Completion Date: 8/31/2025
View Audit 345388
Finding 526460 (2024-002)
Significant Deficiency 2024
Morton College Community College District No. 527
IL
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring
Enrollment Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - Decembe...
Enrollment Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - December 31, 2024. Responsible Contact Person for Planned Corrective Action Plan - Mireya Perez, Chief Financial Officer
View Audit 345382
Morton College Community College District No. 527
IL
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the timely return of Title IV funds calculation. Anticipated Completion Date - December 31, 2024. Responsible Contact Person f...
Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the timely return of Title IV funds calculation. Anticipated Completion Date - December 31, 2024. Responsible Contact Person for Planned Corrective Action Plan - Mireya Perez, Chief Financial Officer
View Audit 345382
Finding 526451 (2024-001)
Significant Deficiency 2024
North Olmsted City School District
OH
Subrecipient Monitoring Reporting Significant Deficiency
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2024- 001 The District has extensive controls to monitor the expenditure and FER process related to Federal programs. Expenditures were reported accurately in totality. There were no funds that were not r...
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2024- 001 The District has extensive controls to monitor the expenditure and FER process related to Federal programs. Expenditures were reported accurately in totality. There were no funds that were not record or not represented on the FER, total spent by the district was reported. There was a clerical error when sorting the report to process the information; a salary account (object 100) was sorted in the middle of the benefits (objects 200), exhibit of what occurred is below. Unfortunately this error was not recognized at the time the FER was being completed and the incorrectly sorted totals were used to complete the FER. FER’s are submitted annually and do have to be approved by the Department of Education. This FER was approved with no errors identified. It was not the final FER of the award remaining unused funds did carryover form the 2023 grant year to 2024. 6/30/2025 Katherine Henes, Treasurer
View Audit 345379
Upper Iowa University
IA
Subrecipient Monitoring Special Tests & Provisions
UIU has both a written information security program and a plan that identifies what is being done and what needs to be done. UIU has retained Columbia Advisory group to serve as the University virtual Security Information Officer. They are managing the plan and will address any questions or concerns...
UIU has both a written information security program and a plan that identifies what is being done and what needs to be done. UIU has retained Columbia Advisory group to serve as the University virtual Security Information Officer. They are managing the plan and will address any questions or concerns. This contract began January of 2024, UIU commits to having the Executive Director of Information Technology Systems monitor requirements Name(s) of Contact Person(s) Responsible for Corrective Action: Terry Smid, Executive Director of Information Technology Services.
View Audit 345374
Finding 526425 (2024-001)
Material Weakness 2024
Oregon-Davis School Corporation
IN
Subrecipient Monitoring Material Weakness Reporting § 200.303
The treasurer will manage the grant with the superintedent providing oversight. The superintendent will review all financial reports and approve them in writing with a notification to the treasurer.
The treasurer will manage the grant with the superintedent providing oversight. The superintendent will review all financial reports and approve them in writing with a notification to the treasurer.
View Audit 345367
Finding 526410 (2024-002)
Significant Deficiency 2024
Ferris State University
MI
Student Financial Aid Reporting Significant Deficiency
Condition: The University did not return Title IV aid in a timely manner during the fiscal year. Planned Corrective Action: The University resolved immediately upon identification. The University checked all students and found no other student affected. It was an isolated incident that led to the mo...
Condition: The University did not return Title IV aid in a timely manner during the fiscal year. Planned Corrective Action: The University resolved immediately upon identification. The University checked all students and found no other student affected. It was an isolated incident that led to the modification of controls for accurate reporting going forward. Contact person responsible for corrective action: Cassie Tennant Anticipated Completion Date: The university completed this action on June 24, 2024
View Audit 345360
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