Corrective Action Plans

Finding 518996 (2024-001)

Significant Deficiency 2024

MO

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly financial reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the a...

Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly financial reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Submissions have been made and controls will be reviewed to ensure timely submissions in the future. Name(s) of the contact person(s) responsible for corrective action: Joe Girardi, CFO Planned completion date for corrective action plan: November 2024

View Audit 337480

Finding 518995 (2024-001)

Significant Deficiency 2024

Ahepa 78 Phase Iv, Inc.

IN

HUD Housing Programs Reporting Internal Control / Segregation of Duties

The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.

View Audit 337474

Finding 518994 (2024-001)

Significant Deficiency 2024

Ahepa/dop 54, Inc.

TX

Cash Management HUD Housing Programs Reporting

Management agrees with the finding and has made the transfer into the replacement reserve account.

View Audit 337466

Finding 518993 (2024-001)

None 2024

Ahepa 60, Inc.

PA

Questioned Costs HUD Housing Programs Reporting

Management agrees with the finding and will request that the surplus cash payment be returned to the property.

View Audit 337462 Questioned Costs: $1

Finding 518992 (2024-001)

Significant Deficiency 2024

Ahepa 3, Inc.

AL

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Management deposited back the $14,068.

View Audit 337453

Finding 518991 (2024-001)

Material Weakness 2024

Ahepa 78 Phase Vi, Inc.

IN

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Management agrees with the finding and the funds were promptly repaid within the same month.

View Audit 337450

Finding 518984 (2024-003)

Significant Deficiency 2024

Mascoutah Community Unit School District No 19

IL

Eligibility

Condition: Pertaining to the Nutrition Cluster, the District could not find 8 free/reduced applications selected and one application selected was not signed as required. Recommendation: We recommend ensuring that no matter in which format the District collects the applications, that they have acc...

Condition: Pertaining to the Nutrition Cluster, the District could not find 8 free/reduced applications selected and one application selected was not signed as required. Recommendation: We recommend ensuring that no matter in which format the District collects the applications, that they have access to the data for any possible future audits. Management Response: Management and the Food Service Department will ensure that all records are appropriately saved in digital and paper formats in anticipation of future audits. The Food Service Department will implement a triple check process to ensure that all electronic and paper applications are signed. Anticipated Date of Completion: June 30, 2025

View Audit 337446

Finding 518983 (2024-002)

Significant Deficiency 2024

Mascoutah Community Unit School District No 19

IL

Eligibility School Nutrition Programs

Condition: Pertaining to the Nutrition Cluster, there were 8 cases where the household size was larger than the number of household members listed in Step 1 and Step 3 on the free/reduced application. In 3 cases there was no change in the free/reduced status if the smaller number of household memb...

Condition: Pertaining to the Nutrition Cluster, there were 8 cases where the household size was larger than the number of household members listed in Step 1 and Step 3 on the free/reduced application. In 3 cases there was no change in the free/reduced status if the smaller number of household members were used. In 5 cases there were changes in the status. There was an additional case where the listed income put the family in the reduced status but they were listed as free. Recommendation: We recommend reviewing applications to ensure that the household size and the listed household members in Step 1 and Step 3 match. Management Response: The Food Service Department will implement a triple check process to ensure that all household data matches and the appropriate criteria is being used to calculate household eligibility. Anticipated Date of Completion: June 30, 2025

View Audit 337446

Finding 518982 (2024-001)

Significant Deficiency 2024

Mascoutah Community Unit School District No 19

IL

Matching / Level of Effort / Earmarking Special Tests & Provisions

Condition: The District did not receive the weekly certified pays for the construction project that was partially funded by Impact Aid construction funds. Recommendation: We recommend that school officials review the grant requirements for all of the federal grants that they receive. Managemen...

Condition: The District did not receive the weekly certified pays for the construction project that was partially funded by Impact Aid construction funds. Recommendation: We recommend that school officials review the grant requirements for all of the federal grants that they receive. Management Response: Management will request weekly certified payroll and a statement of compliance from all contractors working on construction projects to ensure that prevailing wages are being paid on the project. Anticipated Date of Completion: June 30, 2025

View Audit 337446

Finding 518979 (2024-001)

Significant Deficiency 2024

Westminster School District

CA

Cash Management Reporting School Nutrition Programs

Nutrition Services staff process will run as follows: 1. NS Kitchen Staff: Ensure accurate daily meal count recording and initial review. 2. Intermediate Account Clerk: Perform detailed reconciliations and edit checks. 3. NS Account Technician: Reviews and verifies the final reports for compliance. ...

Nutrition Services staff process will run as follows: 1. NS Kitchen Staff: Ensure accurate daily meal count recording and initial review. 2. Intermediate Account Clerk: Perform detailed reconciliations and edit checks. 3. NS Account Technician: Reviews and verifies the final reports for compliance. This process will be overseen by the Director and or Assistant Director, Nutrition Services. This procedure will allow for accurate recording, reporting and verifying of meal counts.

View Audit 337442

Finding 518966 (2024-004)

Significant Deficiency 2024

North Central Family Medicine

AL

Reporting

The Organization is taking steps to improve the internal controls over the completion and submission of SF-425 reports to ensure that reporting can be completed in an accurate and timely manner. We recognize the critical importance of timely completion of federal reports mandated by HRSA. To address...

The Organization is taking steps to improve the internal controls over the completion and submission of SF-425 reports to ensure that reporting can be completed in an accurate and timely manner. We recognize the critical importance of timely completion of federal reports mandated by HRSA. To address this challenge effectively, we will develop a comprehensive action plan comprising the following key steps: Resource Assessment: Conduct a thorough evaluation of current resources to identify staffing or technology gaps that may impede timely report completion. Timeline Establishment: Create a detailed timeline for all federal reports, clearly defining each phase of the reporting process with specific deadlines. Role Assignment: Clearly designate responsibilities among team members, ensuring everyone understands their roles and has the support needed to fulfill their responsibilities. Training and Development: Implement training sessions for relevant staff to enhance their knowledge of federal reporting requirements and best practices. Regular Monitoring: Establish a systematic monitoring process to track progress on report completion, allowing for timely adjustments if delays arise. Communication Protocol: Develop a communication plan to ensure ongoing updates and collaboration between all departments involved in the reporting process. By implementing this action plan, we are committed to ensuring that all federal reports are completed accurately and on time. We will provide periodic updates to stakeholders regarding our progress and any adjustments made to our strategy.

View Audit 337409

Finding 518963 (2024-003)

Significant Deficiency 2024

North Central Family Medicine

AL

Reporting

The Organization has procedures in place to ensure timely submissions to the Federal Audit Clearinghouse are made. In the prior year, however, the preforming auditor assisting with the data collection form was in the process of retiring and closing their audit practice, which led to delays in comple...

The Organization has procedures in place to ensure timely submissions to the Federal Audit Clearinghouse are made. In the prior year, however, the preforming auditor assisting with the data collection form was in the process of retiring and closing their audit practice, which led to delays in completing the audit timely and submitting the necessary reports. Now that a new firm has been engaged, we will return to our historical timely filing with the Federal Audit Clearinghouse.

View Audit 337409

Finding 518961 (2024-001)

None 2024

Northern Tier Career Center

PA

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Corrective Action Plan December 19, 2024 Federal Audit Clearinghouse Northern Tier Career Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC Certified Public Accountants ...

Corrective Action Plan December 19, 2024 Federal Audit Clearinghouse Northern Tier Career Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC Certified Public Accountants 8 Denison Parkway East Corning, NY 14830 Audit period: July 1, 2023 – June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT FINDING 2024-001 – Student Financial Aid Cluster – Federal Direct Student Loans and Federal Pell Grant Program - Assistance Listing No. 84.286 and 84.063; Grant Period - For the year ended June 30, 2024 Condition: The School does not have a written information security program containing the required minimum elements including the designation of a qualified individual who is responsible for implementing and monitoring the School’s program. Criteria: The School is required to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School’s program. Cause: The School did not have a written information security program containing the required elements. Effect of Condition: The School was not in compliance with the requirement to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School's program Questioned Costs: None. Recommendation: The School should designate a qualified individual responsible for implementing an monitoring the School's information security program. This individual should put procedures in place to create a written information security program that addresses the required minimum elements required by the Student Financial Aid cluster included in the Gramm-Leach-Bliley Act - Student Information Security. Views of Responsible Officials and Planned Corrective Actions: NTCC is in the process of a First Reading Policy on or before February 20, 2025, and a Second Reading Policy for full approval on or before March 20, 2025. This policy will name the Practical Nursing Coordinator, as the individual responsible for implementing and monitoring the School’s security program. The seven required minimum elements for a financial institution of fewer than 5,000 customers will be in place with this policy. Contact Person Responsible for Corrective Action: Colleen Edsell, Business Administrator. Anticipated Completion Date: The corrective action plan will be completed by March 20, 2025. If the Federal Audit Clearinghouse has questions regarding this plan, please call Colleen Edsell at 570-265-8111. Sincerely yours, Gary Martell, Director

View Audit 337404

Finding 518906 (2024-002)

Significant Deficiency 2024

Compton Unified School District

CA

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.311 § 200.313 § 200.439

FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (5000) Corrective Action Plan: Compton USD will act with diligence and care. Under the new Director of Fiscal Services, a pre-approval checklist for all grant expenditures, including mandatory CDE approval fo...

FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (5000) Corrective Action Plan: Compton USD will act with diligence and care. Under the new Director of Fiscal Services, a pre-approval checklist for all grant expenditures, including mandatory CDE approval for equipment and capital expenditures, has been implemented.

View Audit 337387 Questioned Costs: $1

Finding 518902 (2024-004)

Material Weakness 2024

Lancaster County School District 145

NE

Internal Control / Segregation of Duties Material Weakness School Nutrition Programs

November 4, 2024 School District No. 55-0145, Waverly, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln ...

November 4, 2024 School District No. 55-0145, Waverly, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2023 through August 31, 2024 The findings from the November 4, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2024-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. COMPLIANCE 2024-002 Deposit Risk Recommendation: Obtain adequate pledged securities from the financial institution. Action Taken: District personnel will contact the bank about getting additional coverage. 2024-003 Disbursements in Excess of Budget Recommendation: Either not approve disbursements over budgeted amounts or amend the budget if extra disbursements are needed. Action Taken: The District will monitor funds closer and either not approve disbursements over budgeted amounts or amend the budget if needed in the future. FINDINGS – FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2024-004 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call Mikal Shalikow at (402) 786-2321. Sincerely yours, Name Title School District No. 55-0145, of Waverly, Nebraska

View Audit 337383

Finding 518901 (2024-003)

Significant Deficiency 2024

Pender County, North Carolina

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: The Department of Social Services always maintains Medicaid training as a high priority due to the complexity and prevalence of the program. Best practices are addressed at all staff meet...

Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: The Department of Social Services always maintains Medicaid training as a high priority due to the complexity and prevalence of the program. Best practices are addressed at all staff meetings and second party review processes are considered strong, particularly for less experienced staff. This particular situation has been resolved and emphasis placed on maintaining proper documentation has been relayed to Medicaid staff. Proposed Completion Date: Immediately and ongoing.

View Audit 337377

Finding 518897 (2024-002)

Significant Deficiency 2024

Goodwill Industries, Inc. / Easter Seals Minnesota

MN

Allowable Costs / Cost Principles § 200.303

Corrective Action Plan: In this case, the correct information is being captured in UKG, the system of record, but the data was recorded incorrectly in the general ledger. The error occurred while trying to correct the general ledger coding error and inadvertently removed the dollars from the incor...

Corrective Action Plan: In this case, the correct information is being captured in UKG, the system of record, but the data was recorded incorrectly in the general ledger. The error occurred while trying to correct the general ledger coding error and inadvertently removed the dollars from the incorrect employee. rather than the employee where the error occurred. There already is a review process for journal entries before posting but they missed this mistake. We will review journal entries more closely moving forward. Responsible Individuals: André Prahl, Director of Finance Anticipated Completion Date: December 3, 2024

View Audit 337365

Finding 518892 (2024-002)

Material Weakness 2024

David City Public Schools

NE

Internal Control / Segregation of Duties Material Weakness

October 29, 2024 School District No. 12-0056, David City, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincol...

October 29, 2024 School District No. 12-0056, David City, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2023 through August 31, 2024 The findings from the October 95, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2024-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS – FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2024-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call Chad Denker at (402) 367-4590.

View Audit 337347

Finding 518890 (2024-001)

Significant Deficiency 2024

Bullhead City Elementary School District No. 15

AZ

Reporting

The Local Educational Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by December 31, 2024. The single audits for FY2025 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2026.

View Audit 337337

Finding 518889 (2024-001)

None 2024

City of Rochester, New York

NY

Subrecipient Monitoring

Management's Response - The City recognizes that the requirement of providing the identifying assistance listing number was not provided on certain ARPA contracts awarded through the Department of Recreation and Human Services. It is the City's practice to include this ...

Management's Response - The City recognizes that the requirement of providing the identifying assistance listing number was not provided on certain ARPA contracts awarded through the Department of Recreation and Human Services. It is the City's practice to include this information in all contracts where federal funds are awarded. In November of 2024 when it was identified that there were a number of subrecipients that had not been notified of this required information, the Department of Recreation and Humans Services emailed all subrecipients who had not previously been provided this information. In order to prevent this requirement from being overlooked in the future, the Law Department has also been informed of this requirement. The Law Department is in the approval process for all contracts and will not provide their approval until this requirement is met.

View Audit 337320

Finding 518886 (2024-003)

Significant Deficiency 2024

Northeast Oregon Housing Authority

OR

Questioned Costs HUD Housing Programs Special Tests & Provisions

Authority Response: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective ac...

Authority Response: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2025.

View Audit 337316 Questioned Costs: $1

Finding 518885 (2024-002)

Significant Deficiency 2024

Northeast Oregon Housing Authority

OR

Questioned Costs HUD Housing Programs Significant Deficiency

Authority Response: The Authority has recognized the significant deficiency in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this cor...

Authority Response: The Authority has recognized the significant deficiency in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2025.

View Audit 337316 Questioned Costs: $1

Finding 518874 (2024-001)

Significant Deficiency 2024

Santa Ana Unified School District

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

The Budget Manager will ensure that the corrected Full-Time Equivalent (FTE) positions will be reported in the 2025 District’s ESSER Annual Data Collection.

View Audit 337308

Finding 518873 (2024-001)

Material Weakness 2024

New Miami Local School District

OH

Special Tests & Provisions Material Weakness

The School District will implement procedures to properly track contractor and subcontractor work to ensure the required certified payroll documentation is submitted to the School District. Anticipated Completion: 6/30/2025 Reponsible Contact Person: Robin Bonar, Treasurer

View Audit 337279

Finding 518855 (2024-002)

Material Weakness 2024

Cape Girardeau County, Missouri Transit Authority

MO

Internal Control / Segregation of Duties

Name of Contact Person: Kathy Mangels, Board President. Recommendation: We recommend the Authority separate the employee's ability to write checks, sign checks, and full access to the accounting software. Corrective Action: The Authority has updated the accounting software and reorganized the o...

Name of Contact Person: Kathy Mangels, Board President. Recommendation: We recommend the Authority separate the employee's ability to write checks, sign checks, and full access to the accounting software. Corrective Action: The Authority has updated the accounting software and reorganized the organization chart which will allow for enhanced controls. Proposed Completion Date: Immediately.

View Audit 337263

Corrective Action Plans

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