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Corrective Action Plans

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Asbury Harris, Llc, A Division of Wesley Homes, Inc.
GA
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has...
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has already corrected the issue and funds have been deposited to the security deposit cash account to fully cover the liability.
View Audit 339777
Finding 520219 (2024-001)
Material Weakness 2024
The University of Vermont Health Network INC
VT
Reporting § 200.303
Finding 2024-001 – Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Information on the Federal Program: Assistance Listing Number: 97.036 Assistance Listing Title: COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) View...
Finding 2024-001 – Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Information on the Federal Program: Assistance Listing Number: 97.036 Assistance Listing Title: COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) Views of Responsible Officials and Planned Corrective Action: Management has updated internal controls for the review and approval of the SEFA. Outlier projects (unique grant projects that aren’t recorded in the grant recording system) are reviewed for Uniform Guidance reporting based on program-specific guidance. Once complete, another member of management reviews the SEFA and general ledger details for accuracy. When questions arise, discussion will occur to ensure accuracy in the amounts reported on the SEFA. Person responsible: Paul DeDominicas Network Director of Grant Office Anticipated completion date: 09/30/2025
View Audit 339776
Finding 520216 (2024-001)
Material Weakness 2024
Tri-County School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During sample testing of 60 students for eligibility, we noted 7 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper appl...
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During sample testing of 60 students for eligibility, we noted 7 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper applications. Contact Person Responsible for Corrective Action: Mr. Patrick Culp Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Of note, this is a new finding as we have never experienced this problem before. For this audit period, the Tri-County Food Service Director suffered a serious foot injury, requiring her to miss an extended period of time. When the accident with the Food Service Director occurred, one of the first actions the corporation took was to contact IDOE about our situation. The IDOE was aware how the review the process would look during that time. While the Food Service Director was recovering, student eligibility was not reviewed properly. Description of Corrective Action Plan: The Tri-County School Corporation food service director will complete all initial reviews of student eligibility. The initial review will be for both electronic and paper applications. Once the initial review is complete, the Tri-County central office secretary will complete a second review. The secretary works in a different building and does not have a role in eligibility determinations. Anticipated Completion Date: Our corrective action plan began in August 2024, upon the return of our food service director, and this is the plan moving forward.
View Audit 339770
Susquehanna Township School District
PA
Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.324 § 200.403
Susquehanna Township School District respectfully submits the following corrective action plan for the year ended June 30, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule: A. ...
Susquehanna Township School District respectfully submits the following corrective action plan for the year ended June 30, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule: A. Compliance Findings Finding 2024-001: Procurement Federal Agency: U.S. Department of Education Pass-through agency: Pennsylvania Department of Education Assistance Listing Number: 84.425 Education Stabilization Fund; 84.027 IDEA Recommendation: The Subrecipient must implement procedures to fully comply with Uniform Guidance Procurement requirements. View of Responsible Officials and Corrective Action Planned: The District will require all payments to have either a purchase order or request for payment form completed. The Accounts Payable Coordinator is responsible for ensuring the form is signed for all disbursements. For the particular item cited by our monitors the Superintendent and Business Manager signed off on the invoice instead of a request for payment form. The District Accountant / Business Office Manager discussed with the Accounts Payable Coordinator that going forward this is insufficient. All payments must have either a purchase order or request for payment form. The District Accountant / Business Office Manager reviews backup documentation for check disbursements. During their review if any payments are discovered to be missing a purchase order or request for payment form, he will notify the Accounts Payable Coordinator to complete the form. This is effective immediately. The District has also reviewed the applicable Uniform Guidance Procurement requirements and has developed an electronic procurement process that all staff member making the purchase with federal funds, must complete a form prior to the procurement being made. Then the Business Manager approves the form. There is a box to check if the procurement is a sole source. If this is checked the Business Manager will require justification. This process was presented by the Business Office to Leadership Personnel on 5/9/24 and is effective now. Person Responsible: Oslwen C. Anderson, Jr., Business Manager OCA Completion Date: June 30, 2024
View Audit 339765
Four Rivers Community School, Inc.
OR
The School will review the current process and implement enhanced procedures to ensure staff consistently document their review of certified payrolls, ensuring compliance with prevailing wage requirements.
The School will review the current process and implement enhanced procedures to ensure staff consistently document their review of certified payrolls, ensuring compliance with prevailing wage requirements.
View Audit 339757
Finding 520183 (2024-004)
Material Weakness 2024
Johnsonburg Area School District
PA
Internal Control / Segregation of Duties
Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribu...
Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribution of payroll and vendor checks; and bank reconciliations. These duties could be enhanced by having the individual responsible for the preparation of bank reconciliations compare the reconciled bank balances to the District’s general ledger software on a monthly basis, as currently reconciliations are compared against manual worksheets. In addition, we recommend that the individual responsible for opening mail also maintain a cash receipts log, with someone independent of the cash receipts function reconciling the log to the general ledger and bank statements at certain times during the year. For mitigating controls over the District’s payroll, the District should consider having the Superintendent review a monthly change report showing any changes in pay rates or employees. Finally, for controls over cash disbursements, the Board should account for the sequence of checks for each disbursement register to ensure that all checks are being reviewed. In addition a report should be generated that documents any new vendors added to the payable module. This report could be approved monthly by the Superintendent. School District’s Response: Linda Benson, Business Manager, understands the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outlined above for the year ending June 30, 2025.
View Audit 339753
Finding 520169 (2024-003)
Material Weakness 2024
Johnsonburg Area School District
PA
Internal Control / Segregation of Duties
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both ...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: Linda Benson, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2025 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.
View Audit 339753
Finding 520161 (2024-002)
Significant Deficiency 2024
Tri-City Healthcare District
CA
HUD Housing Programs Cash Management Reporting
Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting Ja...
Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting January 2024, all financial reports were filed on time. Person Responsible for Corrective Action: Anh Nguyen, Controller Anticipated Completion Date: June 30, 2025
View Audit 339746
Finding 520156 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Bluefield
WV
HUD Housing Programs Subrecipient Monitoring Eligibility
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
View Audit 339710
West End Day Nursery of New Bedford, Inc.
MA
Allowable Costs / Cost Principles § 200.516
Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
View Audit 339703
Finding 520139 (2024-003)
Significant Deficiency 2024
Phillips Fundamental Learning Center, Inc.
KS
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
2024-003 Segregation of Duties: Internal Control Finding - Allowable costs and related activities made electronically were made without documented approval in 3 out of 51 transactions. Corrective Action Plan – Internal controls over electronic payments have been established and documented to ensur...
2024-003 Segregation of Duties: Internal Control Finding - Allowable costs and related activities made electronically were made without documented approval in 3 out of 51 transactions. Corrective Action Plan – Internal controls over electronic payments have been established and documented to ensure appropriate segregation of duties. Ginny Willey, Human Resource Director, will verify the invoice tied to the ACH Disbursement matches the bank statement each month, and initial the bank statement and invoice once this is verified. Documentation of this approval will be maintained with the invoice and bank statement. Implementation Date of Corrective Action Plan - January 5, 2024
View Audit 339701
Finding 520134 (2024-002)
Significant Deficiency 2024
Community Leaders Advocating Student Success, Inc.
LA
School Nutrition Programs
Planned Corrective Action: Management will review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds. Person(s) Responsible: Kelly S. Batiste, CEO/Principal Estimated Completion Date: June 30, 2025
Planned Corrective Action: Management will review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds. Person(s) Responsible: Kelly S. Batiste, CEO/Principal Estimated Completion Date: June 30, 2025
View Audit 339693
Finding 520100 (2024-002)
Material Weakness 2024
Hood River County
OR
Questioned Costs Procurement, Suspension & Debarment § 200.320
RESPONSIBLE OFFICIAL: SHERI PATTERSON, BUDGET & FINANCE DIRECTOR Management understands that Hood River County, as a Federal Grant recipient and a public servant, should follow formal procurement methods. The policies are in place for the County. Updates will be made in 2025 to strengthen these poli...
RESPONSIBLE OFFICIAL: SHERI PATTERSON, BUDGET & FINANCE DIRECTOR Management understands that Hood River County, as a Federal Grant recipient and a public servant, should follow formal procurement methods. The policies are in place for the County. Updates will be made in 2025 to strengthen these policies. Management will work to enforce these policies through all departments and divisions.
View Audit 339675 Questioned Costs: $1
Finding 520099 (2024-001)
Significant Deficiency 2024
Halifax County, North Carolina
NC
Allowable Costs / Cost Principles Reporting Cash Management
2024-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing control...
2024-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30, 2025
View Audit 339672
Finding 520095 (2024-001)
Significant Deficiency 2024
Lowndes County Board of Health
GA
Eligibility Internal Control / Segregation of Duties
Corrective Action Plan: Immediate action for correcting the error was taken August 29, 2024. The error occurred when the WIC Program Assistant entered income in the GA-WIC system. The correct income amounts were entered in GA-WIC for the required four weeks of pay, however, the GA-WIC system default...
Corrective Action Plan: Immediate action for correcting the error was taken August 29, 2024. The error occurred when the WIC Program Assistant entered income in the GA-WIC system. The correct income amounts were entered in GA-WIC for the required four weeks of pay, however, the GA-WIC system defaults to five rows for income entries and the WIC Program Assistant failed to remove the fifth row. This oversight resulted in GA-WIC producing an incorrect income calculation. The error was brought to the attention of the WIC Program Assistant. The employee was knowledgeable of the requirement to remove the fifth row and acknowledged the error. The WIC participant was contacted, informed of the error, and was issued a Notice of Termination. Record reviews, including income eligibility, are monitored by district WIC staff in clinic reviews at least annually. An email was sent to GA WIC requesting a system change to decrease the default income rows and allow staff to add rows as needed. Anticipated Completion Date: Completed August 29, 2024.
View Audit 339664
City of Charleston, West Virginia
WV
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
Finding 2024-003 Allowability-Payroll: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintai...
Finding 2024-003 Allowability-Payroll: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” 2 CFR 200.430 (g)(1) states, “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must : (i) Be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the recipient or subrecipient; (iii) Reasonably reflect the total activity for which the employee is compensated by the recipient or subrecipient, not exceeding 100 percent of compensated activities (for IHES, this the is the IBS); (iv) Encompass federally-assisted and all other activities compensated by the recipient or subrecipient on an integrated basis but may include the use of subsidiary records as defined in the recipients written policy; (v) comply established accounting policies and procedures of the recipient or subrecipient (See paragraph (i)(1)(ii) of this section for treatment of incidental work for IHES.); and (vi) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than on Federal ward; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. 2 CFR 200.403 indicates that costs must “be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity” and must be “adequately documented”. Responsible Parties: The City Auditor will work with the Mayor’s Office of Economic and Community Development to enhance the policies and procedures in place to ensure that expenditures charged to the federal awards are properly reviewed and supported.
View Audit 339617 Questioned Costs: $1
Finding 520089 (2024-002)
Significant Deficiency 2024
City of Charleston, West Virginia
WV
Internal Control / Segregation of Duties § 200.303
Finding 2024-002 Internal Control Documentation: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish a...
Finding 2024-002 Internal Control Documentation: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” Responsible Parties: The City Auditor will work with the Mayor’s Office of Economic and Community Development to enhance the policies and procedures in place to ensure that documentation of review and approvals are maintained as evidence of controls with the specified requirements.
View Audit 339617
Finding 520086 (2024-003)
Material Weakness 2024
St. Martin Parish School Board
LA
Questioned Costs
The School Board will implement policies and procedures to ensure that grant expenditures are paid after the goods/services are received. CFO Casey V. Broussard is responsible for the plan. This plan will be implemented immediately.
The School Board will implement policies and procedures to ensure that grant expenditures are paid after the goods/services are received. CFO Casey V. Broussard is responsible for the plan. This plan will be implemented immediately.
View Audit 339601 Questioned Costs: $1
Finding 520070 (2024-001)
Significant Deficiency 2024
Wilson County, North Carolina
NC
Special Tests & Provisions Significant Deficiency
Corrective Action Plan CY Findings: 2024 -001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services, Division of Social Services Program Name: DSS Crosscutting (State) Supplemental Nutrition Assistance Program AL#10.561 CY Finding 2024-001 Signi...
Corrective Action Plan CY Findings: 2024 -001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services, Division of Social Services Program Name: DSS Crosscutting (State) Supplemental Nutrition Assistance Program AL#10.561 CY Finding 2024-001 Significant Deficiency over Internal Controls Name of Contact Person: Melissa McDaniels, SIU Supervisor Corrective Action/Management’s Response: Our prior process for completing the DSS-1682 was not fully aligned with federal policy and guidelines. During the audit a DSS-1682 form with a February date of discovery entered into NC Fast was found unsigned by supervisor. This form was reviewed and approved by the new supervisor in July when brought to her attention. Prior to completing the approval, clarity was sought from our state partner. Guidance was provided to SIU Supervisor (Melissa McDaniels) concerning processing the DSS-1682 accurately according to policy 800.06 D.7(Katie White 7/19/24). Program staff (SIU) was retrained on the DSS-1682. A reminder of state policy and the proper way to complete DSS-1682 was sent to staff on 8/9/2024 by SIU Supervisor Melissa McDaniels. These measures are in place to prevent future errors with the DSS-1682 form. Prior supervisors of SIU (Jessica Murphy and Kathy Alston) were asked to provide training to the new supervisor and Business Officer to ensure all agency practices align with DSS policy. All SIU dates of Discovery are being reviewed and verified by staff when completing 2nd reviews. Proposed Completion Date: 8/9/2024
View Audit 339573
Finding 520055 (2024-001)
Significant Deficiency 2024
Champaign-Urbana Mass Transit District
IL
Reporting Matching / Level of Effort / Earmarking § 200.303
We have reviewed the control procedures around preparation and review of the schedule of expenditures of federal awards (SEFA) and implemented an independent review of the assistance listing numbers (ALN} per the grant agreements in the initial review of the SEFA. The improved procedures will provid...
We have reviewed the control procedures around preparation and review of the schedule of expenditures of federal awards (SEFA) and implemented an independent review of the assistance listing numbers (ALN} per the grant agreements in the initial review of the SEFA. The improved procedures will provide the needed structure to fulfill management's responsibility to accurately report the grantor agency/ pass-through grantor, assistance listing number, federal program name and number, and expenditures. Identification of major programs, utilizing the guidelines in the Office of Management and Budget's (0MB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance} are the responsibility of the auditor.
View Audit 339560
The Cleveland Institute of Art and Subsidaries
OH
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management acknowledges that there was an error with one over award of subsidized loan on a student. Student was given $448 (gross) over the aggregate subsidized limit. The overage was sent back to the Direct lender. Since the student graduated, the $448 was covered by a grant. A survey of all stude...
Management acknowledges that there was an error with one over award of subsidized loan on a student. Student was given $448 (gross) over the aggregate subsidized limit. The overage was sent back to the Direct lender. Since the student graduated, the $448 was covered by a grant. A survey of all students was completed and no other students were discovered to have been over their aggregate subsidized limit. • A student’s aggregate subsidized amount on NSLDS from his FAFSA record was listed at $17,948, allowing only $5,052 in remaining to reach the $23,000 aggregate limit on subsidized loan. Student was given $5,500 when it should have been $5,052. The $448 should have been given as unsubsidized loan. Student had previous loans from another school. (Powerfaids will catch this error if all of the historic loans were processed within our database.) • The student ISIR record did have Comment code 258: “Based upon data provided by the National Student Loan Data System (NSLDS) and your grade level, we have determined that you may have received a total amount of undergraduate student loans that is close to or equal to the loan limits established for the federal loan programs. Therefore, your eligibility for additional student loans may be limited.“ • The Federal processor usually sends a post-screening after federal aid is disbursed with warnings of limits: 255, 256, 258. 260 ad 261. This would cause a C-code on the student record. We did not receive a subsequent ISIR record on said student. Corrective Action Plan: Include in the Quality Assurance rules one for the ISIR codes associated with NSLDS overawarding of loans whether it be annual limits or aggregate limits. We will monitor these codes regularly during packaging season and subsequent to loan disbursing.
View Audit 339558
Finding 520046 (2024-001)
Significant Deficiency 2024
Transylvania University
KY
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
January 16, 2025 U.S. Department of Education 400 Maryland Ave SW Washington, DC 20212 Transylvania University respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Blue & Company, LLC 250 West Main Str...
January 16, 2025 U.S. Department of Education 400 Maryland Ave SW Washington, DC 20212 Transylvania University respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Blue & Company, LLC 250 West Main Street, Suite 2900 Lexington, Kentucky 40507 The findings from the schedule of findings and questioned costs (the Schedule) for the year ended June 30, 2024 are discussed below and are numbered consistently with the numbers assigned in the Schedule. Identifying Number: 2024-001 Finding: Enrollment Reporting. The enrollment status for students who completed their graduation requirements in May 2024 was incorrect for more than 30 days. Corrective Actions Taken or Planned: This issue occurred because enrollment and degree verify files sent to the National Student Clearinghouse (NSC) at the end of a term were processed in a particular order and student enrollment data overwrote student graduated status data. To correct the impacted students, the university registrar requested that NSC reprocess the May 2024 degree verify file, which should have been processed last. To prevent a future recurrence, the registrar has modified the file upload schedule to reflect the correct order of processing and has updated office procedures to clarify that the degree verify file should be uploaded last, following the submission of all term enrollment data. In addition to altering the file submission schedule, the registrar will ensure the end-of-term enrollment file has been processed by the NSC before the Degree Verify file is submitted each term. January 16, 2025 U.S. Department of Education 400 Maryland Ave SW Washington, DC 20212 Estimated Completion Date: November 11, 2024 Responsible Personnel: Michelle Robinson, Registrar If you have any questions or would like any additional information regarding these matters, please let us know and we will be happy to provide. Sincerely, Lisa Custardo, CPA Chief Financial Officer
View Audit 339546
Finding 520045 (2024-003)
Material Weakness 2024
Douglas School District
SD
Reporting Cash Management Period of Performance
Finding No. 2024-003: Grant Tracking Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make efforts to accurately track and present grant funding to ensure only expenditures actually incurred during the reporting period and period of performance are ...
Finding No. 2024-003: Grant Tracking Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make efforts to accurately track and present grant funding to ensure only expenditures actually incurred during the reporting period and period of performance are reported. Anticipated Completion Date: Current fiscal year
View Audit 339544
Finding 520035 (2024-002)
Significant Deficiency 2024
Stanford Youth Solutions
CA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency
The Payroll Internal Control issue was procedural and did not impact the financials or cost allocation. The Organization will address and resolve this procedural issue through a review and retraining of procedures, an audit of records, and ongoing monitoring. ...
The Payroll Internal Control issue was procedural and did not impact the financials or cost allocation. The Organization will address and resolve this procedural issue through a review and retraining of procedures, an audit of records, and ongoing monitoring. 1. Update Procedures, Documentation, and Retrain All Payroll staff to Protocols: The Payroll 2024/2025 Internal Controls memo and Payroll Desk Manual will be revised to clearly detail the step-by-step procedures that Payroll personnel must follow for staff timecard submissions. The documentation includes the approval process by managers or their delegates, handling of missing approvals, and the review process conducted by Finance management. The documentation will also emphasize the procedural component and collaboration with human resources regarding the corrective actions required for managers who are not compliant with the procedures. These updates will ensure a smooth completion of the bi-monthly payroll cycle and facilitate monthly reviews. All payroll staff and the controller will undergo retraining in this process. New payroll staff will receive training in accordance with these expectations. Planned date of completion: 1/31/2025 2. Timecard Audit: Payroll will audit timecards for the period from July 1, 2024, to November 30, 2024. The audit aims to identify timecards that require approval from both employees and management. Any timecards that need approval will be addressed using the backup documentation required by the agency's internal control procedures. Planned date of completion: 1/31/2025 3. Ongoing Monitoring Plan: After each pay period, an audit report will be generated that includes the details of timecards, specifically identifying those paid through UKG that are missing approvals. The analyst will ensure that documentation is obtained from the employee's manager, confirming approval of staff time for each identified missing approval. These reports will be reviewed during the Payroll month-end cycle. Planned date of completion: bi-monthly payroll closes on the 10th and 25th of each month, respectively.
View Audit 339523
Finding 520004 (2024-002)
Material Weakness 2024
Sandusky Metropolitan Housing Authority
OH
HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking § 200.303
The Housing Choice Voucher Program administrator will review the HQS Inspection report upon receiving to ensure all units are following Federal requirements.
The Housing Choice Voucher Program administrator will review the HQS Inspection report upon receiving to ensure all units are following Federal requirements.
View Audit 339440
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