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Corrective Action Plans

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Finding 524490 (2024-001)
Significant Deficiency 2024
Hoke County, North Carolina
NC
Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties
Finding: 2024-001 Name of Contact Person: Diane Simmons, Program Integrity Supervisor Corrective Action/Management’s Response: Management agrees with the audit finding. The Program Integrity Investigator will ensure that all documentation and evidence relative to the case is scanned into NCFAST u...
Finding: 2024-001 Name of Contact Person: Diane Simmons, Program Integrity Supervisor Corrective Action/Management’s Response: Management agrees with the audit finding. The Program Integrity Investigator will ensure that all documentation and evidence relative to the case is scanned into NCFAST under the Program Integrity Investigative Case. The Invesitgator will complete the DSS-1682 and review for accuracy prior to submitting the form to the Program Integrity Supervisor for approval. The Program Integrity Supervisor will complete a second party review of all DSS-1682’s and documentation to ensure that investigations and forms are completed correctly and timely. The Program Integrity Investigator will enter the claim into NCFAST after approval by the Supervisor. The second party review results will be reviewed with Program Integrity Staff monthly. Remedial training will be conducted if any errors are found. Proposed Completion Date: the above mentioned procedures will be Implemented immediately.
View Audit 343849
Mhmr Services for the Concho Valley
TX
Reporting
The Center has a new CFO for 2025. The CFO and one additional staff member have received their certification for 2025 along with the original employee. The CFO will ensure that multiple personnel are trained and that all certifications are kept up to date.
The Center has a new CFO for 2025. The CFO and one additional staff member have received their certification for 2025 along with the original employee. The CFO will ensure that multiple personnel are trained and that all certifications are kept up to date.
View Audit 343841
Finding 524484 (2024-004)
Significant Deficiency 2024
Town of Middlebury, Vermont
VT
Recommendation: All debt, fixed assets and accounts payable should be reconciled monthly
Recommendation: All debt, fixed assets and accounts payable should be reconciled monthly
View Audit 343825
Finding 524483 (2024-003)
Significant Deficiency 2024
Town of Middlebury, Vermont
VT
Cash Management Matching / Level of Effort / Earmarking
Recommendation: Request reimbursement of loans throughout the project.
Recommendation: Request reimbursement of loans throughout the project.
View Audit 343825
Finding 524482 (2024-002)
Significant Deficiency 2024
Town of Middlebury, Vermont
VT
Recommendation: A standard monthly entry would provide the financial statements with an adequate representation of the depreciation expense per month.
Recommendation: A standard monthly entry would provide the financial statements with an adequate representation of the depreciation expense per month.
View Audit 343825
Finding 524481 (2024-001)
Significant Deficiency 2024
Town of Middlebury, Vermont
VT
Internal Control / Segregation of Duties Reporting Special Tests & Provisions
Recommendation: To correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit.
Recommendation: To correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit.
View Audit 343825
Finding 524469 (2024-002)
Significant Deficiency 2024
Baldwin-Whitehall School District
PA
Internal Control / Segregation of Duties HUD Housing Programs School Nutrition Programs
CORRECTIVE ACTION PLAN Department of Education: The Baldwin-Whitehall School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of the independent public accounting firm: J. Martin and Associates, LLC P.O. Box 498 Beaver, PA 1...
CORRECTIVE ACTION PLAN Department of Education: The Baldwin-Whitehall School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of the independent public accounting firm: J. Martin and Associates, LLC P.O. Box 498 Beaver, PA 15009 Audit period: June 30, 2024 The findings for the year ended June 30, 2024 schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section B – Financial Statement Findings 2024-1 Best Practices Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on his knowledge of the everyday operations to discover any material changes in the School District’s financial position. Management’s Response: The School District recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Business Manager has to take an active role in the day-to-day operations of the Business Unit. He actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, he approves all check disbursements through the Positive Pay process and physically signs every accounts payable check that is issued by the School District. Recommendation: We recommend that the District strongly encourage the tax collectors to obtain a SOC report in order to ensure proper controls are in place. Management’s Response: The School District understands the importance of obtaining SOC reports from service organizations and will continue to inquire of the appropriate entities to ensure they obtain the proper reports. In discussion with the Delinquent Tax Collector, they notified the District that it is extremely cost prohibitive for them to go through a review that would end with the issuance of a SOC report. Section C – Major Federal Award Findings 2024-2 Segregation of Duties – Child Nutrition, Title I, ESSER Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on his knowledge of the everyday operations to discover any material changes in the School District’s financial position. Management’s Response: The School District recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Business Manager has to take an active role in the day-to-day operations of the Business Unit. He actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, he approves all check disbursements through the Positive Pay process and physically signs every accounts payable check that is issued by the School District. If you have questions about this report or need additional financial information, please contact Mark Cherpak, Business Manager at: 4900 Curry Road Pittsburgh, PA 15236 412-884-6300
View Audit 343824
Finding 524468 (2024-001)
Significant Deficiency 2024
The Colleges of Law
CA
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking § 200.303
Corrective Action Plan – The Colleges of Law Identifying Number: 2024-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Feder...
Corrective Action Plan – The Colleges of Law Identifying Number: 2024-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Federal Perkins Loan program funds, that an institution does not disburse to students within the required timeframe. Institutions must return any amount of excess cash over the one-percent tolerance and any remaining cash after the seven-day tolerance period. Finding: The College had one instance of excess cash for the Federal Direct Student Loan program, ranging from $172 to $10,314, from March 25, 2024, to April 5, 2024. Although the excess cash did not exceed the one-percent tolerance of prior year drawdowns, the funds were not returned within the required seven-day period. Summary: The College inadvertently retained excess cash for the Federal Direct Student Loan program beyond the seven-day tolerance period due to administrative oversight. The delay in returning the excess cash was attributed to the reconciliation process taking longer than anticipated. Corrective Action Planned or Taken: 1. Procedure Update: The College has updated its cash management procedures to ensure excess funds are returned to the Secretary within the seven-day tolerance period. 2. Process Change: The College will enhance its reconciliation process to expedite the identification and return of excess cash within the required timeframe. 3. Internal Control Strengthening: The College will implement more rigorous internal controls, including automated alerts and checks, to ensure compliance with cash management requirements. 4. Staff Training: Relevant staff will receive additional training on updated cash management procedures and the importance of timely returning excess cash. 5. Improved Monitoring: The College will introduce enhanced monitoring and tracking mechanisms to ensure that excess cash is promptly identified and returned within the mandated period. Contact Person: Theresa Cowan, Associate Vice President, Compliance and Student Finance tcowan@tcsedsystem.edu Anticipated Completion Date: December 16, 2024
View Audit 343821
Finding 524467 (2024-001)
Significant Deficiency 2024
Realife Cooperative of Phalen Village
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative 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. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative 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. 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 343816
Finding 524461 (2024-005)
Material Weakness 2024
City of Lincoln City, Oregon
OR
Subrecipient Monitoring Material Weakness Reporting
Beginning March 2025, the City's Finance department will review and sign off on any annual financial reports submitted to the U.S. Department of Treasury. The City will provide training to appropriate staff that Finance Departmental review is required.
Beginning March 2025, the City's Finance department will review and sign off on any annual financial reports submitted to the U.S. Department of Treasury. The City will provide training to appropriate staff that Finance Departmental review is required.
View Audit 343795
Finding 524460 (2024-004)
Material Weakness 2024
City of Lincoln City, Oregon
OR
Procurement, Suspension & Debarment § 200.303
Beginning March 2025, prior to entering into a covered transaction, the City will verify that its vendors are not suspended or debarred or otherwise excluded from participating in the transaction, when utilizing federal grant dollars. The City will accomplish this by by checking the System for Awar...
Beginning March 2025, prior to entering into a covered transaction, the City will verify that its vendors are not suspended or debarred or otherwise excluded from participating in the transaction, when utilizing federal grant dollars. The City will accomplish this by by checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov. The City will provide training to appropriate staff of this requirement.
View Audit 343795
Finding 524459 (2024-001)
Significant Deficiency 2024
Planned Parenthood of St. Louis Region and Southwest Missouri
MO
Allowable Costs / Cost Principles
- Planned Parenthood of the St. Louis Region and Southwest Missouri is implementing a monthly after-the-fact review process and control to ensure that the salary expense charged to the grant is reasonable based on actual time and effort of the employees performing procedures for the grant program
- Planned Parenthood of the St. Louis Region and Southwest Missouri is implementing a monthly after-the-fact review process and control to ensure that the salary expense charged to the grant is reasonable based on actual time and effort of the employees performing procedures for the grant program
View Audit 343776
Finding 524448 (2024-002)
Significant Deficiency 2024
Big Beaver Falls Area School District
PA
Internal Control / Segregation of Duties HUD Housing Programs School Nutrition Programs
CORRECTIVE ACTION PLAN
CORRECTIVE ACTION PLAN
View Audit 343773
Finding 524447 (2024-001)
Significant Deficiency 2024
National 4-H Council
DC
Questioned Costs Subrecipient Monitoring § 200.1 § 200.211 § 200.303 § 200.332
MANAGEMENT’S CORRECTIVE ACTION PLAN 2 CFR § 200.511(c) June 30, 2024 Finding Number: 2024-001 – Internal Control over Compliance and Compliance with Period of Performance Planned Corrective Action: The errors identified took place during September 2023, during a period when the financial managemen...
MANAGEMENT’S CORRECTIVE ACTION PLAN 2 CFR § 200.511(c) June 30, 2024 Finding Number: 2024-001 – Internal Control over Compliance and Compliance with Period of Performance Planned Corrective Action: The errors identified took place during September 2023, during a period when the financial management of Council’s grants, including subrecipient monitoring and allowable cost review, were under the purview of the program teams. In May 2024, these responsibilities were deemed to be more appropriately aligned with the Finance and Business Operations Team’s skill sets and brought under that team’s management. Additionally, in December 2023, the accounts payable process was automated, enabling a more thorough review of each reimbursement package. Anticipated Completion Date: May 6, 2024 Responsible Contact Person: Stan Harrell, Chief Financial Officer
View Audit 343772 Questioned Costs: $1
Finding 524441 (2024-001)
Significant Deficiency 2024
McDaniel College and Subsidiary
MD
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2024-001 Condition Finding 2024-001 – Significant Deficiency – Return of Title IV Federal Program – Federal Pell Grant Program, Federal Direct Student Loan Program Federal Agency – U.S. Department of Education Pass- Through Entity – Not Applicable ALN Number – 84.063, 84.268 Federal Award Y...
Finding 2024-001 Condition Finding 2024-001 – Significant Deficiency – Return of Title IV Federal Program – Federal Pell Grant Program, Federal Direct Student Loan Program Federal Agency – U.S. Department of Education Pass- Through Entity – Not Applicable ALN Number – 84.063, 84.268 Federal Award Year – May 31, 2024 Criteria: The Uniform Guidance requires recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In addition, when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine, through a Return of Title IV Funds (R2T4) calculation, the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Corrective Action Plan Corrective Action Planned: {The College agrees with the finding and has taken immediate corrective action to address the finding related to R2T4 calculations. All R2T4 calculations for the related period have been recalculated and reviewed for accuracy. Any noted discrepancies related to the necessary return of funds have been addressed. Enhanced internal controls have been implemented to ensure that the dates entered in the Colleague system aligns with the academic calendar. The College will also institute an internal audit/compliance process for additional verification and monitoring. Identify the specific actions to be taken to eliminate or mitigate the recurrence of the finding. Name(s) of Contact Person(s) Responsible for Corrective Action: Kemia Himon, Financial Aid Director Anticipated Completion Date: 3.3.25
View Audit 343760 Questioned Costs: $1
Finding 524440 (2024-002)
Material Weakness 2024
The Housing Authority of the City of Warner Robins
GA
HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking
The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Africa Porter, has assumed the responsibility of executing this corrective action as of April 1, 2025.
The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Africa Porter, has assumed the responsibility of executing this corrective action as of April 1, 2025.
View Audit 343759
The Housing Authority of the City of Warner Robins
GA
HUD Housing Programs Eligibility Reporting
The Authority has responded to HUD’s Review Report Findings with specific corrective actions including opening and utilizing additional bank accounts to limit inter-program activity and provide additional clarity and transparency to transactions. The Authority will continue executing its corrective...
The Authority has responded to HUD’s Review Report Findings with specific corrective actions including opening and utilizing additional bank accounts to limit inter-program activity and provide additional clarity and transparency to transactions. The Authority will continue executing its corrective actions. Additionally, the Authority will continue working with HUD’s Quality Assurance Team (QAT) to implement any additional recommendations HUD may have. The Authority’s Executive Director, Africa Porter has assumed the responsibility of executing the corrective actions and any additional recommendations HUD may have and anticipates resolution as of June 30, 2025.
View Audit 343759
Finding 524438 (2024-001)
Significant Deficiency 2024
Equitas Health, Inc. and Subsidiaries
OH
Reporting Program Income § 200.307 § 200.328
The Organization will review the terms and conditions of all federal awards to determine if program income is applicable to the federal program. For such federal programs, the Organization will ascertain the requirements for determining or assessing the amount of program income, and the requirements...
The Organization will review the terms and conditions of all federal awards to determine if program income is applicable to the federal program. For such federal programs, the Organization will ascertain the requirements for determining or assessing the amount of program income, and the requirements for recording and using program income. If required in accordance with the program, the Organization will implement a process for tracking and reporting the program income generated and used during the fiscal year. Further, the Organization will add another level of review of financial reports to ensure that program income is properly reported in accordance with the terms and conditions of the award. Anticipated Completion Date: 3/31/2025 Responsible Contact Person: Jeffery McNeal, Chief Financial Officer
View Audit 343757
Finding 524437 (2024-002)
Significant Deficiency 2024
City of Riverside
CA
The City has corrected the reporting in its subsequent report. On December 5, 2024, City staff held a meeting with the U.S. Department of the Treasury to clarify reporting requirements and to address the correction of the revenue replacement category. Since the Treasury portal does not allow for adj...
The City has corrected the reporting in its subsequent report. On December 5, 2024, City staff held a meeting with the U.S. Department of the Treasury to clarify reporting requirements and to address the correction of the revenue replacement category. Since the Treasury portal does not allow for adjustments to prior periods, all projects under the revenue replacement category were included in the 4th quarter project and expenditure report (October–December 2024). This report includes all required details, such as current period obligations and expenditures, as well as cumulative obligations and expenditures.
View Audit 343752
Finding 524434 (2024-003)
Significant Deficiency 2024
Payne Theological Seminary
OH
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The seminary will update our current WISP to comply with all requirements and updated standards. Name(s) of the contact person(s) responsible for corrective action: Raymond Ingram Planned completion date for corrective action plan: April 2025
View Audit 343723
Finding 524433 (2024-002)
Significant Deficiency 2024
Payne Theological Seminary
OH
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary implemented a process to ensure credit balances are returned timely based on the regulations set forth by the Department of Education. Explanation of disagreement with audit finding: There is no disagreeme...
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary implemented a process to ensure credit balances are returned timely based on the regulations set forth by the Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Through December 2024, Payne issues credits/refunds in two disbursements. In November 2024, the Business Office and Academic Services discussed moving to a single credit/refund disbursement in an effort to avoid potential delays in processing. A decision was made to approve the single credit/refund disbursement process effective Spring 2025. Financial Aid Services was notified and provided a new disbursement schedule. Communication of the change was sent to students November 30, 2024. Person responsible - Maryjo Lewis Planned completion date: The new process in effect beginning Spring 2025 term
View Audit 343723
Finding 524432 (2024-001)
Significant Deficiency 2024
Payne Theological Seminary
OH
Student Financial Aid Reporting Significant Deficiency
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend the Seminary evaluate its procedures and policies around reporting Unsubsidized loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding:...
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend the Seminary evaluate its procedures and policies around reporting Unsubsidized loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Business Office will post the awarded funds to the accounts in SONIS on the date designated on the disbursement roster. Name(s) of the contact person(s) responsible for corrective action: Razieh Adinehzadeh Planned completion date for corrective action plan: Changes implemented in February 2025.
View Audit 343723
Finding 524430 (2024-002)
Significant Deficiency 2024
Municipality of Quebradillas
PR
Subrecipient Monitoring Reporting § 200.328
The Municipality established internal control to maintain schedule of the due date reports in order to avoid this situation.
The Municipality established internal control to maintain schedule of the due date reports in order to avoid this situation.
View Audit 343714
City of Carson
CA
HUD Housing Programs Internal Control / Segregation of Duties
The City will ensure the implementation of the following corrective action plan: • Conduct training sessions and designate primary and backup staff responsible for filing and submitting the HUD reports. • Require management review and approval of all reports prior to submission to HUD. The Correctiv...
The City will ensure the implementation of the following corrective action plan: • Conduct training sessions and designate primary and backup staff responsible for filing and submitting the HUD reports. • Require management review and approval of all reports prior to submission to HUD. The Corrective Action Plan (CAP) has been implemented as of June 30th, 2024. The staff responsible for the CAP are the Accounting Manager, Hnin Phyu and the Housing Specialist, Debra Scott.
View Audit 343710
City of Carson
CA
Reporting Internal Control / Segregation of Duties
The report was filed late due to changes in the Accountant's assigned duties and responsibilities. This issue has been communicated to the team, and quarterly reminders have been established to ensure timely report submissions. An accountant has been specifically assigned to the CDBG fund, and remin...
The report was filed late due to changes in the Accountant's assigned duties and responsibilities. This issue has been communicated to the team, and quarterly reminders have been established to ensure timely report submissions. An accountant has been specifically assigned to the CDBG fund, and reminders are in place to file all required reports on time. A Corrective Action Plan (CAP) has been implemented as of June 30, 2024. The staff responsible for the CAP are the Accounting Manager, Hnin Phyu and the Accountant, Janelle Morris.
View Audit 343710
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