Corrective Action Plans

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2024-001 Inaccurate Report Submitted to the Funders Criteria: According to the terms of the funding agreements and applicable grant management guidelines, the Organization is required to submit accurate, complete, and timely financial and performance reports to funders. These reports must align with...
2024-001 Inaccurate Report Submitted to the Funders Criteria: According to the terms of the funding agreements and applicable grant management guidelines, the Organization is required to submit accurate, complete, and timely financial and performance reports to funders. These reports must align with the Organization's internal controls, including the data maintained in its program management system. Accuracy and consistency between internal data and reports submitted to funders are essential to ensure compliance with funding requirements and maintain transparency. Client Response: During the program, the designated compliance manager passed away. Moving forward, the organization will ensure that multiple people are trained to complete compliance obligations. Proposed Implementation Date – December 1, 2024 Name of Contact Person – John Edwards, Sr. Email:jledwards@umadaop.org Phone: 419-255-4444
Recommendation Number - 2024-001 Finding - The School District's food service fund net cash resources exceeded its three month average expenditures by $113,996.16. Recommendation- That the School District develop a plan to reduce the food service fund's net cash resources below its three-month ave...
Recommendation Number - 2024-001 Finding - The School District's food service fund net cash resources exceeded its three month average expenditures by $113,996.16. Recommendation- That the School District develop a plan to reduce the food service fund's net cash resources below its three-month average expenditures. Method of Implementation - Monitor net cash resources, working with cafeteria staff and administration to identify and spend necessary funds on allowable purchases to reduce net cash. Responsible for Implementation - Mr. Matt Sheehan, Superintendent Implementatoin Date - 6/30/2025
Finding #2024-002: #84.184X - Wisconsin Well Be's School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education ...
Finding #2024-002: #84.184X - Wisconsin Well Be's School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition:During our audit procedures, it was determined that although the District did sufficiently monitor subrecipient awards, there was no formal written agreement between the District and the subrecipient to document the terms and conditions of the subrecipient awards. Effect: The District's system of monitoring is not formal or uniform which could result in misunderstandings and miscommunication between the District and the subrecipients. Cause: The District does not have a formal written agreement between the District and the sub-recipients. Criteria: It is necessary under the U.S. Office of Management and Budget (0MB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") and under most federal grant agreements that any federal funds passed through to a subrecipient be appropriately monitored and that the subrecipient is properly informed of the grant requirements. Recommendation: We recommend that the District have written agreements signed by all parties that fully explain the federal grant requirements and include other appropriate language to protect the District and to further document the District's compliance regarding subrecipient monitoring. Response:The District will implement a formal written agreement between the District and subrecipients. Randolph School District's Corrective Action Plan: The District will implement a formal written agreement between the District and subrecipients and establish a District policy for subrecipient monitoring.
MCHA has hired a full time HCV Specialist who is attending training. With a fulltime HCV Specialist MCHA will now be able to have another employee perform quality control on the files to make sure the correct utility allowances and voucher sizes are being used. We will address any discrepancies prom...
MCHA has hired a full time HCV Specialist who is attending training. With a fulltime HCV Specialist MCHA will now be able to have another employee perform quality control on the files to make sure the correct utility allowances and voucher sizes are being used. We will address any discrepancies promptly to avoid any excessive rent burdens for tenants or incorrectly calculated HAP payments.
Condition: The District was not in compliance with the Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Titl...
Condition: The District was not in compliance with the Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Title I Grants to Local Education Agencies. Cause: The District's internal controls to identify and document employees that require support for time and effort charged to Title I Grants to Local Education Agencies were not effective for the year ended June 30, 2024. Auditor Recommendation: We recommend the District review their internal controls to strengthen processes and improve procedures. We recommend the District complete all required time and effort certiflcations in a timely manner. Plan of Action: Ashland School District will identify administrative-level staff to oversee federal programs, including Title I, to ensure compliance with all relevant Uniform Guidance activities. District and building staff will review guidelines and documentation requirements for all federal programs to improve record keeping and to allow appropriate review of federal program activities. Date of lmplementation: lmmediately and ongoing.
View Audit 338023 Questioned Costs: $1
Corrective Action Plan and Views of Responsible Officials The District will review their policies and procedures related to required reporting requirements of federal awards and ensure that general ledger reports being used are the most accurate and up to date reports at the time the reports are pre...
Corrective Action Plan and Views of Responsible Officials The District will review their policies and procedures related to required reporting requirements of federal awards and ensure that general ledger reports being used are the most accurate and up to date reports at the time the reports are prepared and maintain those copies as support for the report should subsequent adjustments or transfers happen within those programs being reported.
The District has reviewed the ESEA requirements with other departments and have implemented trainings to ensure adequate documentation for all students removed from the cohort is maintained in the system.
The District has reviewed the ESEA requirements with other departments and have implemented trainings to ensure adequate documentation for all students removed from the cohort is maintained in the system.
Ensure Federal Programs are Complaint - All employees charged with federal program compliance have been instructed that private schools must receive equitable services
Ensure Federal Programs are Complaint - All employees charged with federal program compliance have been instructed that private schools must receive equitable services
Communicate with private schools regarding their right to equitable services.
Communicate with private schools regarding their right to equitable services.
2024-01 Level of Effort Federal Assistance Listing Number: 84.041 Program Title: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Number: N/A Compliance Requirement: G. Matching, Level of Effort, Earmarking Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance...
2024-01 Level of Effort Federal Assistance Listing Number: 84.041 Program Title: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Number: N/A Compliance Requirement: G. Matching, Level of Effort, Earmarking Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District appears to be supplanting M&O funding with Impact Aid funds. Criteria: (20 USC 7703(d)); 34 CFR Section 222.54; Title 34 Subtitle B Chapter II Part 222 Subpart 222.54. Section 7003(d) funds may not supplant any state funds (either general or special education state aid) that were or would have been available to the LEA for the free, appropriate public education of federally connected children with disabilities counted under Section 7003(d). Corrective Action: The District will implement monitoring procedures to review the effects of supplanting within the Impact Aid funds, to ensure compliance with federal guidance and the Uniform Grant Guidance. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Lori Wilson, Business Manager
2024-002 Davis-Bacon Act Compliance Federal Assistance Listing Number: 84.041 Program: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Number: N/A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (O...
2024-002 Davis-Bacon Act Compliance Federal Assistance Listing Number: 84.041 Program: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Number: N/A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Questioned Costs: $-0- Repeat Finding: This is not a repeat finding. Condition/Context: The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for construction projects paid with federal Impact Aid monies. In addition, weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Criteria: Department of Labor (DOL) 29 CFR part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction. Non-federal entities shall include in their federally funded construction contracts in excess of $2,000, that are subject to the Wage Rate Requirements of the Davis-Bacon Act, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the U.S. Department of Labor weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). This reporting is often done using Optional Form WH-347, which includes the required statement of compliance. Corrective Action: The District will implement monitoring procedures over the procurement process to ensure provisions of the Davis-Bacon Act are implemented into contracts and that certified payrolls are obtained, when necessary. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Lori Wilson, Business Manager
2024-003 Reporting Federal Assistance Listing Number: 10.553, 10.555, and 10.559 Program: Child Nutrition Cluster Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Pass-Through Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: Ju...
2024-003 Reporting Federal Assistance Listing Number: 10.553, 10.555, and 10.559 Program: Child Nutrition Cluster Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Pass-Through Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Questioned Costs: $4,397.30 of underreported claims Repeat Finding: This is not a repeat finding. Condition/Context: The District did not properly calculate, and report meal claims accurately for three of 4 months selected during the current year. This led to the District under-reporting $4,397.30 in student meal claims. Criteria: The Uniform Guidance compliance supplement. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Corrective Action: The District will implement review procedures as part of the meal claim process to ensure claims reported match with District records. The District will ensure any over/under reporting is investigated and resolved in a timely manner. The District will review reports from FY24 and ensure any unclaimed meals are properly reconciled, as applicable. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Lori Wilson, Business Manager
View Audit 337968 Questioned Costs: $1
Finding 519272 (2024-001)
Significant Deficiency 2024
a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA V, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks such as errors, fraud, or lapses ...
a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA V, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks such as errors, fraud, or lapses in internal controls. Segregation of duties is essential to maintaining the integrity of our financial operations and ensuring that no single individual has unchecked control over critical financial processes. We are committed to addressing this concern and will take immediate action to implement the necessary changes, including hiring a bookkeeper and restructuring our financial workflows to ensure proper segregation of duties. b. Action(s) Taken or Planned on the Finding: 1. Immediately Institute Monthly Meetings: We will begin holding monthly meetings, starting January 2025, to review financial statements, budgets, and forecasts, as well as compliance-related data. These meetings will include key stakeholders and relevant team members, ensuring that we have timely discussions on financial status, variances, and any compliance-related issues. 2. Hire a Bookkeeper to Support Segregation of Duties: In the next 120 days we will proceed with the hiring of a bookkeeper to provide additional support for segregation of duties in our financial operations. The bookkeeper will be responsible for recording transactions and ensuring that tasks such as accounts payable, accounts receivable, and reconciliation are appropriately separated. This will enhance internal controls and minimize the risk of errors or fraud.
Finding 519271 (2024-001)
Significant Deficiency 2024
a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA VI, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks such as errors, fraud, or lapses...
a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA VI, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks such as errors, fraud, or lapses in internal controls. Segregation of duties is essential to maintaining the integrity of our financial operations and ensuring that no single individual has unchecked control over critical financial processes. We are committed to addressing this concern and will take immediate action to implement the necessary changes, including hiring a bookkeeper and restructuring our financial workflows to ensure proper segregation of duties. b. Action(s) Taken or Planned on the Finding: 1. Immediately Institute Monthly Meetings: We will begin holding monthly meetings, starting January 2025, to review financial statements, budgets, and forecasts, as well as compliance-related data. These meetings will include key stakeholders and relevant team members, ensuring that we have timely discussions on financial status, variances, and any compliance-related issues. 2. Hire a Bookkeeper to Support Segregation of Duties: In the next 120 days we will proceed with the hiring of a bookkeeper to provide additional support for segregation of duties in our financial operations. The bookkeeper will be responsible for recording transactions and ensuring that tasks such as accounts payable, accounts receivable, and reconciliation are appropriately separated. This will enhance internal controls and minimize the risk of errors or fraud.
Finding No. 2024-001 - Replacement Reserve Deposits Planned Corrective Action - Management will ensure that required monthly deposits are brought current and kept current in the future. Anticipated Completion Date - June 30, 2025. As of January 2025, Sharon Ridge Expansion Corporation has made ...
Finding No. 2024-001 - Replacement Reserve Deposits Planned Corrective Action - Management will ensure that required monthly deposits are brought current and kept current in the future. Anticipated Completion Date - June 30, 2025. As of January 2025, Sharon Ridge Expansion Corporation has made payments for deposits through August 2024. Responsible Contact Person - Donn Castonguay, Treasurer
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 S...
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: Tom McFarland Contact Phone Number: 574-342-2255 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Following eligibility guidelines being entered into the food service software, a secondary reviewer will sign off that the data was entered accurately. Anticipated Completion Date: immediate (12/11/24)
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 Award Year; U.S. Department of Education Criteria or Specific Requirement ...
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of absence. It is the institution’s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (“NSLDS”). (NSLDS Enrollment Reporting Guide November 2022, and 34 CFR 685.309(b)) Condition Of the fifteen students selected for enrollment reporting testing, two students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University will continue to remain vigilant in its oversight over timely communication of enrollment reporting detail to NSLDS. In both instances, the data we had sent to the National Student Clearinghouse (NSC) was not received by NSLDS in a timely fashion. We will review our reporting schedule and make the appropriate changes to our reporting timeline to ensure the data we report to the NSC is subsequently received by NSLDS within regulations. Names of Contact Person Responsible for Correction Action: Frank Mullen, Associate Vice President of Financial Aid Anticipated Completion Date: November 14, 2024
Name of Contact Person: Joshua Stutts & Alanna Burkhart Corrective Action/Management Response: The Agency acknowledges three instances where an employee’s file did not include a signed confidentiality document.A new orientation process has been implemented in which all new staff receive and review t...
Name of Contact Person: Joshua Stutts & Alanna Burkhart Corrective Action/Management Response: The Agency acknowledges three instances where an employee’s file did not include a signed confidentiality document.A new orientation process has been implemented in which all new staff receive and review the agency’s confidentiality agreement, which is reviewed and signed with employee supervisor.The IT Security Office receives a list of new staff and follows up after orientation to collect and store the confidentiality agreement. Confidentiality training will continue to be provided on an annual basis for both the ESD and SWS divisions. The next annual training for both ESD and SWS will be completed in January 2025.
Name of Contact Person: Joshua Stutts & Alanna Burkhart Corrective Action/Management Response: The Agency acknowledges nine instances of claims entered in EPI where adequate case documentation was not maintained. Nine case files did not include a signed form 1682. Revision of the Program Integrity ...
Name of Contact Person: Joshua Stutts & Alanna Burkhart Corrective Action/Management Response: The Agency acknowledges nine instances of claims entered in EPI where adequate case documentation was not maintained. Nine case files did not include a signed form 1682. Revision of the Program Integrity training process is expected to be completed by the end of January 2025 with implementation in February 2025. A copy of the training program curriculum will be available for review.
The King William County Finance Department developed a reporting schedule to avoid missing deadlines and ensure timely State and Local Fiscal Recover Funds (SLFRF) compliance reporting. • KWC Finance created a reporting calendarwith specific deadlines. • KWC Finance uses calendar tools (e.g., Google...
The King William County Finance Department developed a reporting schedule to avoid missing deadlines and ensure timely State and Local Fiscal Recover Funds (SLFRF) compliance reporting. • KWC Finance created a reporting calendarwith specific deadlines. • KWC Finance uses calendar tools (e.g., Google Calendar, Outlook) to set reminders well in advance of each deadline.
December 27, 2024 Finding Number: 2024-004 Material Weakness in Internal Control / Material Noncompliance – Cash Management (repeat comment) (Workforce Innovation and Opportunity Act- WIOA) Finding Condition: 1) The Consortium requested funds in advance of when the related disbursements were made, 2...
December 27, 2024 Finding Number: 2024-004 Material Weakness in Internal Control / Material Noncompliance – Cash Management (repeat comment) (Workforce Innovation and Opportunity Act- WIOA) Finding Condition: 1) The Consortium requested funds in advance of when the related disbursements were made, 2) the basis for the advances (requests) were not supported by appropriate documentation, and 3) authorization for requesting funds in advance was not obtained. Planned Corrective Action: The Consortium has carefully reviewed our policies and procedures and have made the necessary changes to ensure that cash draws are based on expenditures already incurred and that they are supported by transactions recorded in the general ledger. Cash draws continue to be “necessary and reasonable”. We strive to improve the timing of our cash draws, our grant reconciliations and to continually monitor our cash management to ultimately eliminate this issue. Responsible Contact Person: Shamar Herron (Executive Director) Sherron@mwse.org Anticipated Completion Date: March 2025 Respectfully, Shamar Herron
December 27, 2024 Finding Number: 2024-003 Material Weakness in Internal Control / Material Noncompliance – Cash Management (repeat comment) (Wagner Peyser) Finding Condition: 1) The Consortium requested funds in advance of when the related disbursements were made, 2) the basis for the advances (req...
December 27, 2024 Finding Number: 2024-003 Material Weakness in Internal Control / Material Noncompliance – Cash Management (repeat comment) (Wagner Peyser) Finding Condition: 1) The Consortium requested funds in advance of when the related disbursements were made, 2) the basis for the advances (requests) were not supported by appropriate documentation, and 3) authorization for requesting funds in advance was not obtained. Planned Corrective Action: The Consortium has carefully reviewed our policies and procedures and have made the necessary changes to ensure that cash draws are based on expenditures already incurred and that they are supported by transactions recorded in the general ledger. Cash draws continue to be “necessary and reasonable”. We strive to improve the timing of our cash draws, our grant reconciliations and to continually monitor our cash management to ultimately eliminate this issue. Responsible Contact Person: Shamar Herron (Executive Director) Sherron@mwse.org Anticipated Completion Date: March 2025 Respectfully, Shamar Herron
Finding 2024-001 Failure to Meet the Standards for Safeguarding Customer Information Comments on Finding and Recommendation: The management of ICSW concurs with this finding. Actions Taken or Planned: ICSW plans to work closely with its various external, contractual partners for Information Techno...
Finding 2024-001 Failure to Meet the Standards for Safeguarding Customer Information Comments on Finding and Recommendation: The management of ICSW concurs with this finding. Actions Taken or Planned: ICSW plans to work closely with its various external, contractual partners for Information Technology and Financial Aid Services around items in the Gramm Leach Bliley Act to build out its policies and further strengthen the safeguarding of customer information. The plan is to have the completed during the fiscal year 2025. Michael Bauman Title: Vice President, Finance & Operations Telephone: (773)943-6503 Email: mbauman@icsw.edu
FSTC will submit the SF-SAC Single Audit Data Collection Forms within the required timeframes in the future or agency will request an extension to file.
FSTC will submit the SF-SAC Single Audit Data Collection Forms within the required timeframes in the future or agency will request an extension to file.
Fed Agency Name: US Department of Education, US Department of Agriculture and US Department of Treasury Program Name: School Breakfast Program National School Lunch Program Fresh Fruit and Vegetable Program COVID 19 - Coronavirus State and Local Fiscal Recovery Fund CFDA #: 10.553, 10.555, 1...
Fed Agency Name: US Department of Education, US Department of Agriculture and US Department of Treasury Program Name: School Breakfast Program National School Lunch Program Fresh Fruit and Vegetable Program COVID 19 - Coronavirus State and Local Fiscal Recovery Fund CFDA #: 10.553, 10.555, 10.582, 21.027 Finding Summary: Procedures were not followed to maintain documentation regarding obtaining rate quotations or maintaining sole source vendor documentation, if applicable. In addition, contracts were missing required provisions per Appendix II to Part 200 for contracts under federal awards. Responsible Individual: Cassandra Stahlke Chief Financial Officer Corrective Action Plan: Revise procurement policies to ensure compliance with federal regulations, including obtaining quotations, maintaining documentation for sole-source vendors, and ensuring contracts include all required provisions. Provide procurement training to all relevant staff and establish a system for monitoring procurement compliance. Anticipated Completion Date: June 30, 2025
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