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Corrective Action Plans

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Finding 525556 (2024-003)
Significant Deficiency 2024
Bethany College
KS
Student Financial Aid Reporting Significant Deficiency
Corrective Action Plan 2024-003: The College concurs with the finding and has reviewed and where appropriate made updates to the processes used to report disbursement dates to COD and has corrected the disbursement date in COD for the student discrepancy noted. Completion Date: February 2024 Conta...
Corrective Action Plan 2024-003: The College concurs with the finding and has reviewed and where appropriate made updates to the processes used to report disbursement dates to COD and has corrected the disbursement date in COD for the student discrepancy noted. Completion Date: February 2024 Contact Person: Steven W. Eckman, President
View Audit 344637
Finding 525554 (2024-001)
Significant Deficiency 2024
Bethany College
KS
Student Financial Aid Cash Management Subrecipient Monitoring
Corrective Action Plan 2024-001: The College concurs with the finding and has adjusted its processes and controls beginning with the Spring 2024 semester to conduct a review of students for which refund payments need to be made prior to drawing down funds from G5. Anticipated Completion Date: Febru...
Corrective Action Plan 2024-001: The College concurs with the finding and has adjusted its processes and controls beginning with the Spring 2024 semester to conduct a review of students for which refund payments need to be made prior to drawing down funds from G5. Anticipated Completion Date: February 2024 Contact Person: Steven W. Eckman, President
View Audit 344637
Finding 525553 (2024-002)
Significant Deficiency 2024
Bethany College
KS
Subrecipient Monitoring Special Tests & Provisions Significant Deficiency
Corrective Action Plan 2024-002: The College concurs with the finding and will formalize its written Information Security Program. Anticipated Completion Date: Spring 2025 Contact Person: Joshua Bieber, Director of Information Technology
Corrective Action Plan 2024-002: The College concurs with the finding and will formalize its written Information Security Program. Anticipated Completion Date: Spring 2025 Contact Person: Joshua Bieber, Director of Information Technology
View Audit 344637
Finding 525551 (2024-003)
Material Weakness 2024
Jay County School Corporation
IN
Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320
Context: For the two small purchase method procurements sampled for testing, we noted that the School Corporation, did not obtain quotes from an adequate number of qualified sources. The total amount disbursed for the sample items was $146,895 in FY23 and $69,793 in FY24 for contracted occupational ...
Context: For the two small purchase method procurements sampled for testing, we noted that the School Corporation, did not obtain quotes from an adequate number of qualified sources. The total amount disbursed for the sample items was $146,895 in FY23 and $69,793 in FY24 for contracted occupational therapy and physical therapy services. The School Corporation did properly confirm the sample vendors were not debarred or suspended. Contact Person Responsible for Corrective Action: Shannon Current Contact Phone Number: 260-726-9341 Views of Responsible Official: We concur with the finding now that we are aware this must be done for contracted services. Prior to the audit, for at least 12 years, we were not aware this was to be done for contracted services. During prior audits, this was never brought to our attention. Description of Corrective Action Plan: Moving forward, we will make sure to solicit three quotes for contracted services that will be more than $50,000. Anticipated Completion Date: As soon as our next contracted service contract is to be entered into which will most likely be in May 2025 prior to the next school year.
View Audit 344628
Finding 525547 (2024-002)
Material Weakness 2024
Jay County School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303
Context: During testing of activities allowed and unallowed/allowable costs, it was noted the School Corporation transferred $48,693 from the School Lunch Fund to the JCHS Prepaid Food/Trust Acct to settle negative student balances deemed uncollectible. Outstanding student debt resulting from nonpa...
Context: During testing of activities allowed and unallowed/allowable costs, it was noted the School Corporation transferred $48,693 from the School Lunch Fund to the JCHS Prepaid Food/Trust Acct to settle negative student balances deemed uncollectible. Outstanding student debt resulting from nonpayment of school meals or milk is an unallowable expenditure to the nonprofit school food service account and cannot be absorbed by the food service program at the end of the school year. It must be paid for with other non-federal sources. Contact Person Responsible for Corrective Action: Shannon Current Contact Phone Number: 260-726-9341 Views of Responsible Official: We concur with the finding now that we have more clarifying information. Prior to this audit, we were told we had to use non-federal funds to write off the debt. The published documentation we had was vague as it only stated non-federal funds. With the assistance of our food service company, we were told that catering, adult meals, and al a carte were all non-federal funds. They also had a calculation for figuring out the amount of non-federal funds that we had to make sure it was enough to cover the negative debt. Description of Corrective Action Plan: Moving forward, I will make sure that any negative debt is written off using the operations fund, rainy day, or other approved fund. Anticipated Completion Date: The next time we are required to write off debt. Possibly June 30, 2025.
View Audit 344628 Questioned Costs: $1
Finding 525546 (2024-001)
Material Weakness 2024
University of Wisconsin Hospitals & Clinics Authority
WI
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320
Finding: While testing the procurement requirement, we noted that internal controls were not properly designed over the procurement requirement. Prior to receiving federal funding beginning in August 2022, the program conducted a request for proposal (RFP) process and began contracting with a vendor...
Finding: While testing the procurement requirement, we noted that internal controls were not properly designed over the procurement requirement. Prior to receiving federal funding beginning in August 2022, the program conducted a request for proposal (RFP) process and began contracting with a vendor. When federal funding was obtained, the vendor was not reevaluated in accordance with the Uniform Guidance to ensure the procurement requirements were being met. In addition, we noted UW Health – Madison’s procurement policy documents do not include all of the information that is required by the Uniform Guidance. Correction actions taken or planned: Management became aware of the need to perform additional procedures to comply with Uniform Guidance part way through the year ended June 30, 2024 and completed the evaluation once it became known. However, by that time, the vendor was already charged to the grant prior to the completion of the vendor evaluation. UW Health has developed processes and procedures to ensure compliance with the Uniform Guidance and that evaluations are taking place prior to any vendors being charged to the grant. UW Health is also in the process of updating policy to comply with Uniform Guidance. Anticipated completion Date: June 2025 UW Health employees responsible for Corrective Action Plan: James Hood, Director of Procurement Services and Jamie Soyk, Program Director – Financial Reporting
View Audit 344625
Benedict College
SC
Subrecipient Monitoring
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: An internal assessment of security needs caused the College to engage a professional security company and appoint a virtual Chief Information Security Officer (vCISO) to bolster information security posture and align with regulat...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: An internal assessment of security needs caused the College to engage a professional security company and appoint a virtual Chief Information Security Officer (vCISO) to bolster information security posture and align with regulatory requirements. The security team focused on the following: • Implementing 24/7 security monitoring to safeguard our digital infrastructure. • Setting up a Security Information and Event Management (SIEM) system to proactively detect and respond to threats. • Formalizing security reporting processes to enhance transparency and accountability. • Conducting vulnerability assessments to identify and address potential security weaknesses. The formal written assessment plan will be appropriately documented and reviewed by April 2025. A status report on compliance with GLBA will be made to the Board annually at its May or June meeting. Person Responsible for Corrective Action Plan: Anthony Caldwell, CIO Sharron T. Burnett, VP Finance & Operations/CFO Anticipated Date of Completion: June 30, 2025
View Audit 344611
Finding 525538 (2024-001)
Significant Deficiency 2024
Benedict College
SC
Student Financial Aid Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Return of Title IV (R2T4) Planned Corrective Action: The College will continue to ensure that the Financial Aid staff is properly and regularly trained on all aspects of Return of Title IV Funds. The staff will participate in any webinars or conferences available. Weekly reports will be produced ...
Return of Title IV (R2T4) Planned Corrective Action: The College will continue to ensure that the Financial Aid staff is properly and regularly trained on all aspects of Return of Title IV Funds. The staff will participate in any webinars or conferences available. Weekly reports will be produced to ensure that all calculations are completed within the 45-day regulation. The Director of Financial Aid will regularly review calculations for accuracy, completeness, and timely return of funds. Person Responsible for Corrective Action Plan: Monique Rickenbaker, Director of Financial Aid and Scholarships Anticipated Date of Completion: July 1, 2025
View Audit 344611
Finding 525534 (2024-003)
Material Weakness 2024
Cleveland Municipal School District
OH
Equipment & Real Property Management § 200.313
This finding was brought to Management January 16, 2025. It involves significant cross-functional work including, but not limited to, Grants, Procure-to-Pay, Information Technology, Warehouse Operations, and Fine Arts. A group will come together in February 2025 representing these areas to develop a...
This finding was brought to Management January 16, 2025. It involves significant cross-functional work including, but not limited to, Grants, Procure-to-Pay, Information Technology, Warehouse Operations, and Fine Arts. A group will come together in February 2025 representing these areas to develop a comprehensive action plan. That plan will be shared with the Internal Audit Committee and Board. It will include timelines and responsible parties, which Internal Audit staff will monitor.
View Audit 344601
Finding 525525 (2024-002)
Material Weakness 2024
Cleveland Municipal School District
OH
Allowable Costs / Cost Principles Reporting School Nutrition Programs § 200.430
We were previously found to be compliant with time and effort based on a single annual survey, although DEW’s guidance states it should be done semi-annually. We will be changing time and effort reporting to at least twice annually, resolving this issue. One was completed September 2024 and another ...
We were previously found to be compliant with time and effort based on a single annual survey, although DEW’s guidance states it should be done semi-annually. We will be changing time and effort reporting to at least twice annually, resolving this issue. One was completed September 2024 and another will be completed by February 2025.
View Audit 344601
Finding 525520 (2024-001)
Material Weakness 2024
Cleveland Municipal School District
OH
Cash Management Reporting Internal Control / Segregation of Duties
The Ohio Department of Education and Workforce audited the Nutrition Department last school year and found the same inconsistencies in its accounting and claiming practices. For this reason, we implemented a new point of sale (POS) system in all schools during the summer of 2024. Implementing the PO...
The Ohio Department of Education and Workforce audited the Nutrition Department last school year and found the same inconsistencies in its accounting and claiming practices. For this reason, we implemented a new point of sale (POS) system in all schools during the summer of 2024. Implementing the POS system will eliminate human errors in our paper-tracking meal-claiming practices. With the new POS system, the cashier presses a “meal” key when students receive a reimbursable meal. Doing so automatically tallies the day's meal counts for breakfast and lunch. The POS system will "flag" schools that have over claimed their enrollment. This flagging system is the same system that is on the CRRS site that the state uses. The new POS can also generate monthly CN-6 & 7 forms, which automatically add up the school's monthly breakfast and lunch counts and are used to file meal reimbursement in CRRS. Daily the managers check their end of day reports to make sure the meals were accounted for properly and not over claimed. At the end of the month our accounting team also checks the meal counts for accuracy before the numbers are entered into CRRS.
View Audit 344601
Greenheart International
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
2024-002 Name of Contact Person: Matthew Roy Corrective Action: Management believes this is a carryover from the prior year. The period tested was before the prior year audit so there was therefore no opportunity to correct the issue following the prior year comment. All periods subsequent to the 20...
2024-002 Name of Contact Person: Matthew Roy Corrective Action: Management believes this is a carryover from the prior year. The period tested was before the prior year audit so there was therefore no opportunity to correct the issue following the prior year comment. All periods subsequent to the 2023 audit have been properly supported and will be going forward. Proposed Completion Date: Management considers this finding resolved as of August 2024.
View Audit 344596
Finding 525515 (2024-002)
Significant Deficiency 2024
State of Hawaii Department of Transportation- Harbors Division
HI
Subrecipient Monitoring
Management will coordinate with its contractor to expand the staffing assigned to conduct oversight of the federal grant program to ensure compliance. Management will develop and follow a checklist to assess the compliance risks of the subrecipient. Assessments will be conducted at selected mileston...
Management will coordinate with its contractor to expand the staffing assigned to conduct oversight of the federal grant program to ensure compliance. Management will develop and follow a checklist to assess the compliance risks of the subrecipient. Assessments will be conducted at selected milestones beginning at development of the grant application and throughout the life of the grant, and will consider the following factors: Subrecipient’s prior experience with grants, either as a direct recipient or subrecipient; Results of the previous compliance audit of the same or similar program that has been audited as a major program; Changes in key personnel; System changes or updates; and In-person, on-site monitoring of the activities of any subrecipient shall take place annually to ensure that the subaward is used for authorized purposes, in accordance with federal statute and regulations.
View Audit 344581
Finding 525514 (2024-001)
Significant Deficiency 2024
State of Hawaii Department of Transportation- Harbors Division
HI
Subrecipient Monitoring Reporting
Require the contractor to develop a checklist and schedule of compliance requirements related to subawards and Harbors Division’s role as the pass-through entity. Checklists will be used during the grant application and awards process to ensure timely submittal of the required Federal Funding Accoun...
Require the contractor to develop a checklist and schedule of compliance requirements related to subawards and Harbors Division’s role as the pass-through entity. Checklists will be used during the grant application and awards process to ensure timely submittal of the required Federal Funding Accountability and Transparency Act report. As provided in the Work Order, Harbors Division will work with the contractor to develop processes and establish milestones and schedules to complete the work necessary to meet required report submittal deadlines in accordance with the terms of the grant. For example, the checklist and schedule of compliance requirements shall include dates for subrecipient submittals to Harbors Division and granting agency filing deadlines. Harbors Division will institute a compliance review committee comprised of management for oversight of the federal grant program and to expand the support to ensure compliance.
View Audit 344581
Sjmc Senior H.d.f.c
NY
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
As of January 13, 2025, management has made the required $45,000 in payments to cover the missing deposits in December 2024 and January 2025. Automatic payments have been set up as of January 2025 for future required payments and the Project is currently up to date.
As of January 13, 2025, management has made the required $45,000 in payments to cover the missing deposits in December 2024 and January 2025. Automatic payments have been set up as of January 2025 for future required payments and the Project is currently up to date.
View Audit 344580 Questioned Costs: $1
Finding 525508 (2024-005)
Significant Deficiency 2024
Maywood-Melrose Park-Broadview School District 89
IL
Cash Management Eligibility Reporting § 200.402
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 005 Condition: It was noted during the audit that ineligible expenditures were charged to...
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 005 Condition: It was noted during the audit that ineligible expenditures were charged to the food service expenditure function. These expenditures were for a back-to-school picnic and consisted of backpacks with school supplies that were provided to students. These expenditures should not have been charged to the food service function in the District’s general ledger system. Plan: The district is reviewing all expenditures monthly to ensure all of them are recorded with the proper account code. Any changes needed will get a journal entry through the Proviso Treasurer’s Office. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager
View Audit 344578
Finding 525505 (2024-004)
Material Weakness 2024
Maywood-Melrose Park-Broadview School District 89
IL
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.402
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 004 Condition: The District has a contract with Open Kitchens for meals served under the ...
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 004 Condition: The District has a contract with Open Kitchens for meals served under the Child Nutrition Cluster. In early fiscal year 2024, the District received notice that the method of payment to this vendor was to change to ACH. After further correspondence, the District remitted an ACH payment for three months of services for $936,828. The District subsequently discovered that the ACH was remitted to a fraudulent vendor. Plan: The district’s plan is any request through ACH will first get a call to the accounts receivable department at the company to ensure this is the proper way of making payment. The district will also follow up with a second call to our account rep to verify that the information is correct. The original payment to the vendor will be a small portion of the payment to verify the information. After this payment, a call will be made to accounts receivable to ensure payment. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager
View Audit 344578 Questioned Costs: $1
Finding 525502 (2024-007)
Significant Deficiency 2024
Maywood-Melrose Park-Broadview School District 89
IL
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 007 Condition: During our audit of Education Stabilization Fund, we noted the District paid...
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 007 Condition: During our audit of Education Stabilization Fund, we noted the District paid the vendor for duplicate invoices. The erroneous invoice passed through all necessary controls, including purchase order/invoice review and approval to payment approval, resulting in the invoice being paid twice to the vendor for a single service. BT noted the total suspected duplicated invoices to be $2,955.67. Plan: Moving forward, our accounts payable coordinator will not adjust invoice numbers in IVEE and instead check the general ledger to ensure payment for that invoice has not already been made. Business Manager will perform a review of the list of bills to ensure there are no duplicate payments. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager
View Audit 344578
Finding 525499 (2024-006)
Material Weakness 2024
Maywood-Melrose Park-Broadview School District 89
IL
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.402 § 200.408
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 006 Condition: Audit procedures identified that the District claimed $2,097,350 of expendit...
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 006 Condition: Audit procedures identified that the District claimed $2,097,350 of expenditures on their June 30, 2024 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not received and paid by the District until July/August 2024. Plan: The district performs a review of supporting documentation for expenditures claimed during a reimbursement request to ensure that expenditures claimed for reimbursement occurred during the fiscal year for which they are being claimed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager
View Audit 344578
Finding 525349 (2024-001)
Material Weakness 2024
Town of Hingham, Massachusetts
MA
Questioned Costs Allowable Costs / Cost Principles § 200.430
Management will enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented.
Management will enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented.
View Audit 344569 Questioned Costs: $1
Southwest Key Programs, Inc. and Affiliates
TX
Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320 § 200.323
2024-001 (Procurement and Suspension & Debarment) Management Comments and Corrective Action: Due to the growing need to adequately care for the minors at SWK’s shelters coupled with the limitations of access to vendors caused by COVID-19, SWK utilized existing vendor to minimize significant disrupti...
2024-001 (Procurement and Suspension & Debarment) Management Comments and Corrective Action: Due to the growing need to adequately care for the minors at SWK’s shelters coupled with the limitations of access to vendors caused by COVID-19, SWK utilized existing vendor to minimize significant disruptions to operations. The Organization is aware they are operating under contracts that were procured in previous years that may not have all the records maintained. Reprocuring all of these contracts at once would potentially cause disruptions in operations due to the products/services related to those vendors playing an important role in the Organization’s dayto- day operations. In April 2021, the Organization hired new procurement leadership and invested in Full Time Employees (FTEs) to develop a robust procurement department. Due to this procurement revamp, Procurement adopted a hybrid model, and Desktop Protocols were established to provide universal procedures to fulfill policy. Protocols instruct staff on obtaining three quotes and provide tools for selecting the vendor. In addition, quality protocols and tools are currently in development to verify a random sample of procurement transactions and files. The Organization still has several active contracts procured under the old policies that they are working on reprocuring as these contracts’ renewal dates arise, if not earlier. Proposed Implementation Date of Corrective Action: In process and to be completed by December 31, 2025. Person Responsible for Corrective Action: Steven Beckman, CFO 45
View Audit 344566
Finding 525316 (2024-003)
Significant Deficiency 2024
East Arkansas Planning and Development District
AR
The Entity did not establish procedures to properly limit use of program income
The Entity did not establish procedures to properly limit use of program income
View Audit 344560
Finding 525316 (2024-003)
Significant Deficiency 2024
East Arkansas Planning and Development District
AR
Subsequent to year end, the Entity established procedures to limit the use of program income to eligible costs. The Entity’s director James Morgan is responsible.
Subsequent to year end, the Entity established procedures to limit the use of program income to eligible costs. The Entity’s director James Morgan is responsible.
View Audit 344560
East Arkansas Planning and Development District
AR
Questioned Costs Program Income
Program income transferred to the operations account exceeded the amount of allowable administrative costs by $ 13,158. The Entity will reimburse the Cares Act RLF program for the $ 13,158. The Entity’s director James Morgan is responsible.
Program income transferred to the operations account exceeded the amount of allowable administrative costs by $ 13,158. The Entity will reimburse the Cares Act RLF program for the $ 13,158. The Entity’s director James Morgan is responsible.
View Audit 344560 Questioned Costs: $1
East Arkansas Planning and Development District
AR
Questioned Costs Program Income
Anticipated Completion date June 30, 2025
Anticipated Completion date June 30, 2025
View Audit 344560 Questioned Costs: $1
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