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Corrective Action Plans

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City of Westminster, Maryland
MD
HUD Housing Programs
The City's Housing Department has reviewed its policy on Housing Quality Standards (HQS) deficiencies and extensions for correction of identified deficiencies and has made procedural adjustments to ensure that any deficiency correction extension is included in the participant file.
The City's Housing Department has reviewed its policy on Housing Quality Standards (HQS) deficiencies and extensions for correction of identified deficiencies and has made procedural adjustments to ensure that any deficiency correction extension is included in the participant file.
View Audit 338355
Finding 519406 (2024-001)
Significant Deficiency 2024
City of Westminster, Maryland
MD
Reporting Significant Deficiency Internal Control / Segregation of Duties
Staff turnover and vacancies during the fiscal year resulted in a few timesheets lacking supervisory approval. Additionally, the time sheet submission and approval process throughout the City is currently completed by paper or email. It is manual and cumbersome. To ensure time sheets are approved ti...
Staff turnover and vacancies during the fiscal year resulted in a few timesheets lacking supervisory approval. Additionally, the time sheet submission and approval process throughout the City is currently completed by paper or email. It is manual and cumbersome. To ensure time sheets are approved timely, the payroll coordinator will be auditing all timesheets every payroll and will follow up on those lacking approval to ensure they are approved and accurate. The City is also in the final stages of selecting new ERP software, which will be implemented during fiscal years 2026 and 2027. This new system will support electronic timesheets and approvals which will streamline the process and allow the payroll coordinator to audit the timesheets more efficiently.
View Audit 338355
Finding 519401 (2024-001)
Significant Deficiency 2024
First Place for Youth
CA
Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties
Management agrees with the auditors’ recommendation and will evaluate process improvements and additional employee training to ensure the youth intake file audit review process is fully implemented and executed going forward. The organization has already begun to train staff with the Contracts and C...
Management agrees with the auditors’ recommendation and will evaluate process improvements and additional employee training to ensure the youth intake file audit review process is fully implemented and executed going forward. The organization has already begun to train staff with the Contracts and Compliance Manager attending quarterly Program Director Meetings to report out on file compliance status. In addition, in the first quarter of Fiscal Year 2025, the Director of Practice Development incorporated the training curriculum for program file management into onboarding for new staff. Moving forward, the Director of Development and Compliance Manager will provide specific trainings during the agency-wide Intake Specialist meeting and the Program Manager meeting. These trainings will take place before the end of the calendar year.
View Audit 338349
Finding 519398 (2024-002)
Significant Deficiency 2024
Louisiana R-II School District
MO
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.302
In response to the findings on the andit of federal programs the district will implement the following: Each month when reporting our financials all federal grant accounts will be separated and will be reviewed for accuracy and to insure proper project codes are correct also expenditures for 1 % pro...
In response to the findings on the andit of federal programs the district will implement the following: Each month when reporting our financials all federal grant accounts will be separated and will be reviewed for accuracy and to insure proper project codes are correct also expenditures for 1 % professional development will be reviewed for accuracy. All payment request for federal fund grants will be approved prior to submission by the Superintendent. Ann Wallace will provide this listing to the Superintendent for approval each month. Corrective Action Plan has been implemented July 25, 2024.
View Audit 338320 Questioned Costs: $1
Breckinridge-Grayson Programs, Inc.
KY
Reporting § 200.512 § 200.520
The Organization will work with the audit firm to ensure that the data collection form is filed timely in the future.
The Organization will work with the audit firm to ensure that the data collection form is filed timely in the future.
View Audit 338317
Village of South Holland, Illinois
IL
Reporting § 200.512
Identifying Number: 2024-001 Finding: Untimely Submission of the Data Collection Form Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are...
Identifying Number: 2024-001 Finding: Untimely Submission of the Data Collection Form Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person Responsible for Corrective Action Plan: Dillon Herman, Village Treasurer Completion Date: 12/20/2024
View Audit 338316
Piedmont Housing Alliance
VA
Reporting
Performance reports will be filed in a timely manner to avoid missing the deadline.
Performance reports will be filed in a timely manner to avoid missing the deadline.
View Audit 338309
Finding 519384 (2024-002)
Significant Deficiency 2024
Regional School Unit #4
ME
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Management Response/Corrective Action Plan: RSU #4 acknowledges the audit finding regarding the lack of documented evidence verifying contractors’ eligibility for federally funded projects. It is part of our process to check for suspension and debarment using the System for Award Management (SAM) da...
Management Response/Corrective Action Plan: RSU #4 acknowledges the audit finding regarding the lack of documented evidence verifying contractors’ eligibility for federally funded projects. It is part of our process to check for suspension and debarment using the System for Award Management (SAM) database; however, we did not retain sufficient evidence of these checks. Moving forward, we will ensure proper documentation is maintained to demonstrate compliance with federal guidelines. Corrective Action Plan: 1. Documentation Enhancement: ○ Action: Implement procedures to formally document SAM database checks for all vendors and contractors, ensuring that evidence of these checks is retained in procurement records. ○ Timeline: Effective immediately. ○ Responsible Party: Business Office Staff. 2. Training: ○ Action: Provide training to procurement staff on proper procedures for verifying and documenting vendor eligibility, including the importance of retaining evidence. ○ Timeline: Training completed within 30 days. ○ Responsible Party: Business Manager. 3. Monitoring and Review: ○ Action: Conduct periodic internal audits of vendor eligibility documentation to ensure compliance with updated procedures. ○ Timeline: Reviews conducted semi-annually starting January 1, 2025. ○ Responsible Party: Business Manager. Expected Outcome: These actions will ensure that RSU #4’s established process for verifying vendor eligibility is fully documented, thereby maintaining compliance with federal guidelines and safeguarding access to federal funding. We are committed to addressing this issue promptly and ensuring continued adherence to grant requirements.
View Audit 338288
Finding 519375 (2024-001)
Material Weakness 2024
Maritime Academy Charter Highschool, Inc.
PA
Reporting
The School's administration along with the School business service provider will ensure that the quarterly cash and final expenditure reports are reconciled to the accounting software records. The general ledger and trial balance will be prepared and made part of the submission file prior to the sub...
The School's administration along with the School business service provider will ensure that the quarterly cash and final expenditure reports are reconciled to the accounting software records. The general ledger and trial balance will be prepared and made part of the submission file prior to the submission of the quarterly cash and final expenditure reports.
View Audit 338263
Finding 519371 (2024-002)
Significant Deficiency 2024
San Bernardino Community College District
CA
Student Financial Aid Reporting Significant Deficiency
The San Bernardino Community College District acknowledges and understands the recommendations associated with the Special Tests and Provisions – Enrollment Reporting audit finding. The District has examined the elements detailed by the finding and is committed to implementing appropriate controls t...
The San Bernardino Community College District acknowledges and understands the recommendations associated with the Special Tests and Provisions – Enrollment Reporting audit finding. The District has examined the elements detailed by the finding and is committed to implementing appropriate controls to prevent future non-compliance. The District will enhance current internal controls, develop and implement new supporting procedures and institute best practices as part of this corrective action. Actions to be taken include: the improved collaboration between District Support Services, the Financial Aid Office, and the Admission and Records Office to ensure accurate enrollment data reporting. District staff shall report to the Financial Aid Office immediately after each submission is completed to the National Clearinghouse. The Financial Aid Office shall utilize NSLDS reports to ensure all records are submitted and modified in a timely manner. Immediate action has taken place to address this deficiency, and collaborative efforts will continue to ensure compliance in this reporting area by the start of the Spring 2025 semester.
View Audit 338261
Finding 519366 (2024-001)
Significant Deficiency 2024
Cerritos Community College District
CA
Student Financial Aid Reporting Significant Deficiency
View of Responsible Officials and Corrective Action Plan The District agrees with the finding and will implement procedures that will ensure student enrollment information is updated and accurate on the NSLDS Access website.
View of Responsible Officials and Corrective Action Plan The District agrees with the finding and will implement procedures that will ensure student enrollment information is updated and accurate on the NSLDS Access website.
View Audit 338254
Finding 519365 (2024-005)
Significant Deficiency 2024
Sheridan County
WY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties
Significant Deficiencies in Internal Control over Compliance 2024-005 – Reporting Corrective Actions – Sheridan County Issue: Internal controls to the retention of documentation supporting data on ARPA reports submitted to the U.S. Department of Treasury were not followed. Corrective Action: ...
Significant Deficiencies in Internal Control over Compliance 2024-005 – Reporting Corrective Actions – Sheridan County Issue: Internal controls to the retention of documentation supporting data on ARPA reports submitted to the U.S. Department of Treasury were not followed. Corrective Action: • Grants Administrator will ensure that login access is maintained in the U.S. Department of Treasury portal. This includes signing up for email notification of pending due dates and communications released through the portal. • Grants Administrator will create a separate folder containing all projects and contracts that fall under ARPA funding. This folder will be updated monthly or as needed to ensure all documents are available for the annual audit. • Grants Administrator will coordinate with departments being awarded additional ARPA funding to ensure reporting requirements are met and completed within assigned timelines. Implementation of Corrective Action: • Corrective action will be implemented immediately to ensure reporting timelines are identified and met. • New folders to hold all projects, contracts, reporting information will be created for current and future projects. These folders will be made available to auditors as requested throughout the year as well as during the 2025 annual audit process.
View Audit 338247
Behavorial Sciences Centers
CA
§ 200.501
The Institution is aware of the deadline and will be filing on time going forward.
The Institution is aware of the deadline and will be filing on time going forward.
View Audit 338213
Finding 519351 (2024-003)
Significant Deficiency 2024
West Fargo Public School District
ND
Procurement, Suspension & Debarment § 200.317 § 200.327
Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Finding Summary: In our testing of procurement, suspension and debarment it was identified that the District did not go out for quotes on one contract over the mircro purchase threshold. Responsible In...
Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Finding Summary: In our testing of procurement, suspension and debarment it was identified that the District did not go out for quotes on one contract over the mircro purchase threshold. Responsible Individuals: Beth Slette, Superintendent Corrective Action Plan: The District will ensure all contracts comply with their procurement policy and the procurement standards as identified in 2 CFR sections 200.317 through 200.327. Anticipated Completion Date: June 30, 2025
View Audit 338210
County of Isle of Wight, Virginia
VA
Eligibility School Nutrition Programs
Child Nutrition implemented a new policy/procedure for handling free and reduced applications effective July 1, 2024.
Child Nutrition implemented a new policy/procedure for handling free and reduced applications effective July 1, 2024.
View Audit 338208
Finding 519338 (2024-001)
Material Weakness 2024
Minnesota Recovery Connection
MN
Subrecipient Monitoring § 200.303
All invoices received will be reviewed by the origional purchaser. The Purchaser will be responsible for verifying the validity of the invoice. All reimbursements and payments sumbitted will be approved by the Executive Director. Expenses paid with an MRC credit/debit card will be approved by the Ex...
All invoices received will be reviewed by the origional purchaser. The Purchaser will be responsible for verifying the validity of the invoice. All reimbursements and payments sumbitted will be approved by the Executive Director. Expenses paid with an MRC credit/debit card will be approved by the Executive Director and supported by a receipt indicating the vendor paid, date of transaction, amount of transaction and business purpose. The Executive Director's Credit/debit card purchases will be approved by the Board Treasurer. Recipts will be sumbitted for all employees reimbursements. If receipt is lost, employee shall sumbit a Lost Receipt Form, which will be approved by Executive Director. Reimbvursements to Executive Director will be approved by the Board Treasurer. Subrecipient Expenses will include approval by the Authorized individual from the subrecipient organization when sumbitted. The Organization strives to remain compliant with Uniform Guidance in all respective respects to present both accurate and transparent records. If Minnesota Department of Health or U.S. Department of Justice have questions regarding this plan, please call Cynthia Munguia at 612-584-4158 ext. 111
View Audit 338189
Finding 519336 (2024-001)
Significant Deficiency 2024
Boys and Girls Club of Jefferson City
MO
Reporting
Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge tha...
Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the accrual basis of accounting.
View Audit 338184
Carteret Board of Education
NJ
School Nutrition Programs
District management agrees with above finding and has taken necessary corrective action, including the purchase of a food service vehicle, upgrade of equipment and the purchase or new equipment.
District management agrees with above finding and has taken necessary corrective action, including the purchase of a food service vehicle, upgrade of equipment and the purchase or new equipment.
View Audit 338176
Ahepa 284, Inc.
SC
Questioned Costs HUD Housing Programs Reporting
When cash becomes available, the Organization will deposit the underfunded amount into the replacement reserve account.
When cash becomes available, the Organization will deposit the underfunded amount into the replacement reserve account.
View Audit 338161 Questioned Costs: $1
Finding 519309 (2024-001)
Significant Deficiency 2024
Ahepa 310-Xii, Inc.
AL
Reporting HUD Housing Programs
Management agrees with the finding and has made the transfer into the replacement reserve account.
Management agrees with the finding and has made the transfer into the replacement reserve account.
View Audit 338151
Finding 519306 (2024-001)
Material Weakness 2024
Community School Corporation of Eastern Hancock County
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by Sch...
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Tracy Wilson Contact Phone Number:317-408-1388 ext. 407 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Service Director will review and provide proof that multiple parties reviewed and confirmed the correct income eligibility guidelines in our software each year prior to making the applications available to parents. Anticipated Completion Date: Immediate
View Audit 338142
Finding 519301 (2024-009)
Significant Deficiency 2024
Victor Valley Union High School District
CA
Cash Management Reporting School Nutrition Programs
We agree with the auditor's comments, and the following actions have been taken to ensure all expenditures are allocated to the correct programs: 1. Prior to submitting the monthly meal claims to the California Nutrition Information & Payment System (CNIPS), a monthly meal count report is generated...
We agree with the auditor's comments, and the following actions have been taken to ensure all expenditures are allocated to the correct programs: 1. Prior to submitting the monthly meal claims to the California Nutrition Information & Payment System (CNIPS), a monthly meal count report is generated from MealTime, the point of sale program for each school site. 2. The montly meal count numbers are entered into CNIPS, and then the MealTime report is used to verify the meal counts match. 3.The Office Assistnant verifies the site claim numbers to ensure there are no errors or typos. Jason Hill, Director of Nutrition Services, is responsible for implementing this corrective action.
View Audit 338125
Finding 519300 (2024-001)
Significant Deficiency 2024
Ahepa 310-Xi, Inc.
AL
Reporting HUD Housing Programs
Management agrees with the finding and has made the transfer into the replacement reserve account.
Management agrees with the finding and has made the transfer into the replacement reserve account.
View Audit 338108
Finding 519299 (2024-001)
Material Weakness 2024
United Winthrop Tower Cooperative
IL
HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN FOR AUDIT FINDING 2024-001 The Organization agrees with the finding. The Organization has agreed to start performing physical inspections again, as required by HUD. Contact: Kalisha France, Regional Property Manager Completion Date: November 6, 2024
CORRECTIVE ACTION PLAN FOR AUDIT FINDING 2024-001 The Organization agrees with the finding. The Organization has agreed to start performing physical inspections again, as required by HUD. Contact: Kalisha France, Regional Property Manager Completion Date: November 6, 2024
View Audit 338095
Finding 519294 (2024-002)
Significant Deficiency 2024
Urban Minority Alcoholism and Drug Abuse Outreach Program of Lucas County, Inc.
OH
Allowable Costs / Cost Principles § 200.405
2024-002 No indirect cost allocation methodology Criteria: According to CFR Part 200.405(d), if a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. However...
2024-002 No indirect cost allocation methodology Criteria: According to CFR Part 200.405(d), if a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. However, when these proportions cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c), the costs may be allocated or transferred to benefited projects on any reasonable documented basis. Client Response: The agency will use FTE as an allocation method for such expenses calculated as such: (FTE hours for program/Total FTE hours x Total Expense of Line Item). Proposed Implementation Date – December 1, 2024 Name of Contact Person – John Edwards, Sr. Email:jledwards@umadaop.org Phone: 419-255-4444
View Audit 338059
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