Corrective Action Plans

Finding 518476 (2024-002)

None 2024

Trinity Bible College and Graduate School

ND

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: The Financial Aid Office will include weekends in the break days identified in the Return to Title IV schedules created on the COD.gov site. All federal aid will be included in R2T4 calculations. These two issues which came out in...

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: The Financial Aid Office will include weekends in the break days identified in the Return to Title IV schedules created on the COD.gov site. All federal aid will be included in R2T4 calculations. These two issues which came out in the audit were resolved and implemented before the fall 2024 semester. Another person will review the R2T4 form before the process is finalized. Person Responsible for Corrective Action Plan: Wes Brothers, Financial Aid Director Anticipated Date of Completion: 08/15/2024

View Audit 336933

Finding 518475 (2024-001)

Significant Deficiency 2024

Trinity Bible College and Graduate School

ND

Questioned Costs Eligibility Student Financial Aid

Ineligible Disbursements Planned Corrective Action: The Financial Aid Office will review the credit hours earned for each student to ensure the federal loan amounts awarded are appropriate for the number of hours the student earned. This will be done before the beginning of each semester and after f...

Ineligible Disbursements Planned Corrective Action: The Financial Aid Office will review the credit hours earned for each student to ensure the federal loan amounts awarded are appropriate for the number of hours the student earned. This will be done before the beginning of each semester and after final grades have been posted. Person Responsible for Corrective Action Plan: Wes Brothers, Financial Aid Director Anticipated Date of Completion: 12/9/2024

View Audit 336933 Questioned Costs: $1

Finding 518466 (2024-001)

Significant Deficiency 2024

Volunteers of America Chesapeake & Carolinas, INC

MD

Questioned Costs Program Income Cash Management § 200.307 § 200.80

Finding #2024-001 – Program Income Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – December 10, 2024 Corrective Action Plan: Effective immediately, the Organization will comply with the program income compliance requirement of the U.S. Department ...

Finding #2024-001 – Program Income Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – December 10, 2024 Corrective Action Plan: Effective immediately, the Organization will comply with the program income compliance requirement of the U.S. Department of Housing and Urban Development (HUD) Continuum of Care Program by netting program income generated from the pass-through grant to the amount to be reimbursed prior to submitting the reimbursement request to HUD, in accordance with the protocol outlined in the manual issued by the Behavioral Health Authority (BHA).

View Audit 336922 Questioned Costs: $1

Finding 518465 (2024-005)

Significant Deficiency 2024

City of Battle Creek

MI

Allowable Costs / Cost Principles Special Tests & Provisions

Finding: 2024-005 – Blood Lead Testing Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our testing of applicant files, the City did not require blood ...

Finding: 2024-005 – Blood Lead Testing Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our testing of applicant files, the City did not require blood testing for each child under the age of six who resided in the housing unit for one out of the five files selected for testing. It was also noted that the child's parent or legal guardian did not decline to have the child's blood tested. As a result of this condition, the City did not follow HUD guidelines to ensure that blood lead testing was performed in accordance with the grant requirements. Auditor Recommendation: We recommend that the City implement policies and procedures to ensure that blood lead testing is complete for all applicants with children under the age of six who reside in the housing unit. Corrective Action: The City acknowledges the issue noted with Blood Lead Testing. The lack of testing occurred prior to current management taking over the program. All blood lead testing under current management is believed to be in compliance with program guidelines. Since January, 2024 the program has only served families with known lead poisoning with children 6 or under. Responsible Person: Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518461 (2024-004)

Significant Deficiency 2024

City of Battle Creek

MI

Reporting Internal Control / Segregation of Duties Cash Management

Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effe...

Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's annual PR-26 reports and the annual CAPER, we noted that none of the reports were subject to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. We also noted that the CAPER was submitted as required, but contained financial data that did not agree to the City's underlying accounting records for the reporting period as required. The City's annual PR-26 report did not agree to the annual CAPER by approximately $435,000 and needed to be resubmitted to HUD. As a result of this condition, the City did not fully comply with the requirements of the grant and filed reports that contained financial errors. Auditor Recommendation: We recommend that reports required to be submitted to the oversight agency that contain financial information be reviewed and approved by the finance department to ensure accuracy of the financial information. Corrective Action: The City acknowledges the issues noted with reporting in the Community Development Block Grant Program. Finance and Community Development will work together to strengthen programmatic and financial reporting so that it is both timely and accurate. Staff working on this grant are new to their positions since the last time the program was audited, and are committed to reviewing policies and procedures to make sure reporting is completed appropriately. Responsible Person: Aaron Kuhn, Revenue Services Director and Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518460 (2024-003)

Significant Deficiency 2024

City of Battle Creek

MI

Reporting Allowable Costs / Cost Principles

Finding: 2024-003 – Timely Reporting Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's reporting process, we noted ...

Finding: 2024-003 – Timely Reporting Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's reporting process, we noted that the City did not submit the quarterly SF-425 reports for fiscal year by the deadlines outlined in the grant agreements. Additionally, it was noted that the City did not complete and submit the required race and ethnic data for fiscal year 2024 using form HUD-27061. As a result of this condition, the City did not comply fully with the reporting requirements under this federal award. In addition, the City was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the City establish procedures to ensure that the HUD-27061 form is completed. We also recommend that all required reports are filed by their deadlines. Corrective Action: The City acknowledges the SF-425 reports for the Lead Hazard Reduction Grant Program were not timely submitted. Finance and Community Development will work together to strengthen financial reporting so that it is timely moving forward. Staff working on this grant are new to their positions since the last time the program was audited, and are committed to reviewing policies and procedures to make sure reporting is completed appropriately. Community Development will work with HUD to clarify the use of form HUD-27061. Responsible Person: Aaron Kuhn, Revenue Services Director and Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518455 (2024-002)

Significant Deficiency 2024

City of Battle Creek

MI

Subrecipient Monitoring Allowable Costs / Cost Principles

Finding: 2024-002 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Lead Hazard Reduction Grant Program (ALN 14.905...

Finding: 2024-002 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: The City did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. The City did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Auditor Recommendation: We recommend that the City review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. Corrective Action: The City acknowledges reporting has lapsed in this system. New procedures have been put in place to ensure reporting occurs in a timely manner and there is oversight of the reporting throughout the year. These procedures include additional questions on internal documents regarding potential subrecipients, as well as monitoring Commission agendas, and regular reporting reminders. Responsible Person: Aaron Kuhn, Revenue Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518454 (2024-001)

Material Weakness 2024

Heyworth Village of

IL

Cash Management

We have put in place that all cash reports will be verified in balance before and after bank statements are completed each month. These reports will then be reported in the monthly Treasurer Report to the Village Board and Management. This process will be completed for each account of the Village. T...

We have put in place that all cash reports will be verified in balance before and after bank statements are completed each month. These reports will then be reported in the monthly Treasurer Report to the Village Board and Management. This process will be completed for each account of the Village. These reports will also be printed and filed with our bank statements that are kept in-house for the correct time in compliance with the Illinois Local Records Act. This control will be completed by the Village Treasurer and verified by the Village Office Manager. We have put in place that all payroll liability accounts will be checked bi-monthly to verify only unremitted amounts are showing as a balance. We became aware that the previous year’s amounts were being carried over due to not being properly cleared out at year’s end, and that this line item within that account does not reflect an in and out account similar to other payroll accounts. With the help of our accounting software, gWorks, this should be corrected and should no longer be an ongoing error requiring adjustment. This control will be carried out by the Office and Human Resource Manager. We have put in place that all interfund transfers will be approved by the Office Manager and/or Village Treasurer (two parties involved in approval). Due to the setting up of our payroll process, these transfers will be verified during the bank reconciliation process. The Village Treasurer will also verify that all vendors are paid from the proper account to assure invoices are coded appropriately after entry by office staff to avoid most interfund transfers. If a vendor is paid from an incorrect account, the Office Manager or Village Treasurer will be required to review and approve to reimburse that account with a transfer between funds. The Village Office Staff employees will verify deposits before bank submission to help assure all monetary deposits are entered into the proper account. If a deposit is incorrectly sent to the wrong bank account, the Office Manager or Village Treasurer will adjust the bank accounts with an interfund transfer to balance the deposit correctly.

View Audit 336915

Finding 518453 (2024-001)

Significant Deficiency 2024

Davie County, North Carolina

NC

Significant Deficiency Internal Control / Segregation of Duties

Finding 2024-001 Name of Contact Person: Robin M. West, Assistant County Manager/Chief Financial Officer Corrective Action/Management Response: Davie County Health and Human Services staff will review documentation supporting claims entered into the NC Fast Enterprise Program Integrity (“EPI”) syste...

Finding 2024-001 Name of Contact Person: Robin M. West, Assistant County Manager/Chief Financial Officer Corrective Action/Management Response: Davie County Health and Human Services staff will review documentation supporting claims entered into the NC Fast Enterprise Program Integrity (“EPI”) system for accuracy and completeness. The supervisor reviews all 1682 forms for accuracy and quality control prior to entering the claim into NCFAST. The cases identified in error were the result of training and processing issues related to a former employee. DSS will properly train employees and address any future processing issues immediately through quality control procedures. Proposed Completion Date: Immediately and ongoing.

View Audit 336913

Finding 518452 (2024-001)

Significant Deficiency 2024

Stepstone Academy

OH

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding Number: 2024-001: ARP Education Stabilization Fund – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2024 Responsible Contact Person: Dave Massa, Treasurer As recommended, the Academy will perform existing c...

Finding Number: 2024-001: ARP Education Stabilization Fund – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2024 Responsible Contact Person: Dave Massa, Treasurer As recommended, the Academy will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the Academy will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the Academy has received an executed copy of the form. Upon notification of construction commencement, the Academy will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.

View Audit 336907

Finding 518451 (2024-001)

Significant Deficiency 2024

Cleveland College Preparatory School

OH

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding Number: 2024-001: ARP Education Stabilization Fund – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2024 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing co...

Finding Number: 2024-001: ARP Education Stabilization Fund – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2024 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.

View Audit 336896

Finding 518450 (2024-002)

Material Weakness 2024

Brush Hill Development Corporation

MA

Material Weakness

Management understands the importance of timely and effective reconciliations and reviews to ensure the accuracy and timeliness of financial reporting. Management is committed to implementing timely reconciliations and review procedures for key accounts to support quality, timely and compliant finan...

Management understands the importance of timely and effective reconciliations and reviews to ensure the accuracy and timeliness of financial reporting. Management is committed to implementing timely reconciliations and review procedures for key accounts to support quality, timely and compliant financial reporting.

View Audit 336892

Finding 518449 (2024-005)

Material Weakness 2024

Southern Door County School District

WI

Procurement, Suspension & Debarment

Procurement The District will work to ensure that grant administrators are aware of the uniform guidance requirements and District policies when seeking new grants and entering into covered transactions with vendors.

View Audit 336873

Finding 518448 (2024-004)

Material Weakness 2024

Southern Door County School District

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness

Suspension and Debarment The District will work to ensure that grant administrators are aware of the uniform guidance requirements and District policies when seeking new grants and entering into covered transactions with vendors.

View Audit 336873

Finding 518447 (2024-001)

Significant Deficiency 2024

Momence Community Schools Unit District No. 1

IL

Questioned Costs Allowable Costs / Cost Principles

The District has contacted ISBE for direction in how to address and correct the overclaim. I have been in contact with the Principal Consultant from the Wellness and Student Care Department of ISBE who is my contact for the Community Partnership Grant, since November 15, 2024 when we became aware of...

The District has contacted ISBE for direction in how to address and correct the overclaim. I have been in contact with the Principal Consultant from the Wellness and Student Care Department of ISBE who is my contact for the Community Partnership Grant, since November 15, 2024 when we became aware of the error. He has contacted various other departments within ISBE as he is unsure how we should proceed to correct this error. As of the writing of this plan, no conclusion has been reached by ISBE. I am hopeful that we will have a plan and resolution prior to December 29, 2024 as that is when the final expenditure report for this grant will be due. As soon as we have direction from ISBE, we will take the steps necessary to correct this error. Going forward, we will ensure that greater scrutinization of expenditure reports is taking place to ensure that future errors such as the typographical error in this case do not occur. This will include internal processes that allow for multiple individuals to review the records prior to submission. These steps have already been taken and are currently in place. Contact person: Lynette Thrasher, lthrasher@mcusd1.net, 815-472-6477.

View Audit 336869 Questioned Costs: $1

Finding 518430 (2024-002)

None 2024

Roxana Community Unit School District No. 1

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2024-002

View Audit 336824

Finding 518429 (2024-001)

None 2024

Roxana Community Unit School District No. 1

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2024-001

View Audit 336824

Finding 518427 (2024-002)

None 2024

University of St. Thomas

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Reference Number: 2024-002 Finding: Other Instance of Noncompliance and Deficiency Status: In-progress Corrective Action: The University did not complete a Return to Title IV refund calculation within 45 days after a student had withdrawn from UST. The Assistant Director of Financial Aid ru...

Reference Number: 2024-002 Finding: Other Instance of Noncompliance and Deficiency Status: In-progress Corrective Action: The University did not complete a Return to Title IV refund calculation within 45 days after a student had withdrawn from UST. The Assistant Director of Financial Aid runs a query once a month to find students who have received Title IV or state aid and have withdrawn. The student in question did not appear on the query when we believe they should have, but was on the subsequent report. We have changed our procedures to run the query and complete Return to Title IV calculations weekly, rather than monthly. We believe this will help us find any discrepancies more quickly. We also reviewed the query and made some edits to attempt to increase accuracy. Person(s) Responsible for Implementing: Lynda McKendree, Dean of Scholarships and Financial Aid and Thuylieu Aligo, Assistant Director of Scholarships and Financial Aid Implementation Date: 09/01/2024

View Audit 336808

Finding 518425 (2024-001)

Significant Deficiency 2024

University of St. Thomas

TX

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Reference Number: 2024-001 Finding: Other Instance of Noncompliance and Significant Deficiency Status: In-progress Corrective Action: Following our analysis, we have concluded that adjusting our data transmission schedule to NSC will help prevent future last minute data anomalies, ensuring that...

Reference Number: 2024-001 Finding: Other Instance of Noncompliance and Significant Deficiency Status: In-progress Corrective Action: Following our analysis, we have concluded that adjusting our data transmission schedule to NSC will help prevent future last minute data anomalies, ensuring that a final transmission for the term always occurs after the end date of each term. Additionally, we have identified a potential issue where NSC may fail to send graduate records to NSLDS for students who immediately re-enroll in the subsequent semester. Due to timing between the submission from NSC to NSLDS, the newer enrollment appears to be overriding the previously sent graduation record, preventing the graduation record from being sent to NSLDS. To address this, we will create a dedicated report to identify students in this situation and manually update NSLDS with the missed graduation data. Finally, there were isolated cases where a historical date adjustment was made to generate an auxiliary outcome (e.g., a grade change of Withdrawal instead of Withdrawal Failing), which made it appear as though a record change wasn't submitted in a timely manner. For these, we will discontinue this practice and employ an alternative method to derive the desired outcome (e.g., additional grade change transactions input after the withdrawal with no date adjustment). Person(s) Responsible for Implementing: Mike Acosta, Institutional Analyst, Nathan Dugat, Registrar, Lynda McKendree, Dean of Scholarships and Financial Aid Implementation Date: 11/01/2024

View Audit 336808

Finding 518424 (2024-005)

Significant Deficiency 2024

Rochester Childfirst Network

NY

Eligibility

Finding 2024-005 - Child and Adult Care Food Program, Passed Through NYS Department of Health, AL#10.558; for the Year Ended June 30, 2024 Recommendation: The Organization should ensure that there is a review process in place so that eligibility forms are reviewed and compared to the levels entere...

Finding 2024-005 - Child and Adult Care Food Program, Passed Through NYS Department of Health, AL#10.558; for the Year Ended June 30, 2024 Recommendation: The Organization should ensure that there is a review process in place so that eligibility forms are reviewed and compared to the levels entered into the computer. Action Taken: The organization will ensure that eligibility on the forms and eligibility levels entered in the computer are monitored and reviewed for accuracy. The Director of CACFP Program will be responsible for implementing this updated process and it will be fully implemented by June 30, 2025.

View Audit 336798

Finding 518423 (2024-004)

Significant Deficiency 2024

Rochester Childfirst Network

NY

Subrecipient Monitoring Eligibility

Finding 2024-004 – Child and Adult Care Food Program, Passed Through NYS Department of Health, AL#10.558; for the Year Ended June 30, 2024 Recommendation: The Organization should ensure that processes are in place so that eligibility forms are reviewed and compared to the levels in the computer. ...

Finding 2024-004 – Child and Adult Care Food Program, Passed Through NYS Department of Health, AL#10.558; for the Year Ended June 30, 2024 Recommendation: The Organization should ensure that processes are in place so that eligibility forms are reviewed and compared to the levels in the computer. Action Taken: The organization will ensure that eligibility on the forms and eligibility levels entered in the computer are monitored and reviewed for accuracy. The Director of CACFP Program will be responsible for implementing this updated process and it will be fully implemented by June 30, 2025.

View Audit 336798

Finding 518420 (2024-001)

Material Weakness 2024

The School District of Kansas City, Missouri

MO

Questioned Costs Allowable Costs / Cost Principles § 200.431

Identifying Number: 2024-001: Audit Finding: Per relevant statutory and regulatory provisions, costs must be allowable as specified in the references indicated for each program. Criteria must be met to determine if costs, such as separation leave costs (2 CFR section 200.431(b)), severance costs (...

Identifying Number: 2024-001: Audit Finding: Per relevant statutory and regulatory provisions, costs must be allowable as specified in the references indicated for each program. Criteria must be met to determine if costs, such as separation leave costs (2 CFR section 200.431(b)), severance costs (2 CFR section 200.431(i), and post-retirement health benefits (PRHB) costs (2 CFR section 200.431(h)) are allowable. The District must demonstrate that costs incurred are allowable. The Auditor noted overpayment of various payroll after the time of employee resignation in the Special Education Cluster (IDEA) 84.027/84.173. The District did not follow internal control processes / procedures as outlined per the Employee Handbook related to the employee resignation process for payroll financed by federal assistance. Employees no longer employed for the District were paid with federal assistance that were unallowable. There were questioned costs of $26,857. Corrective Actions Taken or Planned: The District agrees with the finding. KCPS will strengthen and/or implement the following internal controls by June 30,2025 to ensure separating staff members are promptly offboarded, mitigating overpayments of wages: a. Training: Human Resources will review/train all supervisors on the employee separation process and provide ongoing technical assistance. Person responsible for implementation: Micah Enders Executive Director of Human Resources b. SOP: Human Resources will create a central repository using a dedicated email, streamlining the notification process and reducing the lag time between supervisors and Human Resources. Person responsible for implementation: Jordan Gordon Chief Operating Officer c. Monitoring: Human Resources will conduct monthly reviews with budget holders aimed to verify and confirm active employee listing. Human Resources will maintain this record with certification of accuracy via signature from the Budget Holder. Person responsible for implementation: Micah Enders Executive Director of Human Resources d. Reporting: As part of progress monitoring, separations will be included in the HR weekly quality assurance review. As discrepancies are identified, technical assistance will be scheduled and documented with the appropriate supervisor. In addition, Finance, Human Resources and Information Technology departments will identify and source a digital tool to automate exception reporting. Person responsible for implementation: Jordan Gordon Chief Operating Officer

View Audit 336795 Questioned Costs: $1

Finding 518403 (2024-002)

Significant Deficiency 2024

Somerset Academy of Las Vegas

NV

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency § 200.303

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 336793

Finding 518402 (2024-002)

Material Weakness 2024

Concept Health System, INC

FL

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. However, several allegations are being investigated and are currently being responded, by the Organization.

View Audit 336781 Questioned Costs: $1

Finding 518401 (2024-001)

Significant Deficiency 2024

Concept Health System, INC

FL

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur.

View Audit 336781 Questioned Costs: $1

Corrective Action Plans

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