Corrective Action Plans

Finding 510792 (2024-001)

Significant Deficiency 2024

KS

Questioned Costs

Condition: During our review of ESSER funds, we noted that we could not substantiate all of the pay rates for dollars paid out of the ESSER funds. Criteria: When federal dollars are used to pay for staff payroll expenditures, the rate of pay and/or related calculations of rate, should be documented...

Condition: During our review of ESSER funds, we noted that we could not substantiate all of the pay rates for dollars paid out of the ESSER funds. Criteria: When federal dollars are used to pay for staff payroll expenditures, the rate of pay and/or related calculations of rate, should be documented. This can be in the form of an agreement, salary schedule, or other memo format. Cause: The District did not keep documentation of pay rates for staff who were paid out of ESSER funds. Effect: Staff may not be paid the correct rate. Perspective: The District should have documentation of all pay rates for services provided and for positions. To ensure everyone knows what pay is to be expected. Recommendation: We recommend the District go through and update (or establish) pay rates for all positions and supplemental contracts. Views of Responsible Officials and Planned Corrective Actions: Caney Valley USD 436 staff involved will work with the necessary parties to ensure documentation of all pay rates are completed and transparent.

View Audit 329583 Questioned Costs: $1

Finding 510791 (2024-003)

Significant Deficiency 2024

Worcester Cultural Academy

MA

Procurement, Suspension & Debarment § 200.318 § 200.326

October 17, 2024 Cognizant or Oversight Agency for Audit: Department of Elementary and Secondary Education (DESE) Worcester Cuftural Academy Charter Public School respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of independent public account...

October 17, 2024 Cognizant or Oversight Agency for Audit: Department of Elementary and Secondary Education (DESE) Worcester Cuftural Academy Charter Public School respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA, 01581 Audit period: July 1, 2023 through June 30,2024. The findings from the October 17, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 2024-001 Massachusetts Teachers’ Retirement System (MERS) Enrollment. Recommendation: Management should ensue that proper controls are in place and operating effectively to ensure that that all MTRS eligible employees are fully enrolled within thirty days of their start date. We recommend management add enrollment of MTRS for eligible employees to its onboarding checklist. Action Token: We concur with the recommendation, and it was implemented effective September 1, 2024. 2024-002 Massachusetts Teachers’ Retirement Board (MTRB) Remittances Recommendation: Management should ensure that proper controls are in place and operating effectively to ensure all MTRS payroll withholdings are remitted timely. We recommend management add MTRB remittances to its monthly closing checklist. Action Token: We concur with the recommendation, and it was implemented effective September 1, 2024. 2024-003 Written Procurement Policy Recommendation: Management revise their poiicy to comply with current standards under the Uniform Guidance. Action Token: We concur with the recommendation, and it will be implemented effective January 1, 2025. If the Department of Elementary and Secondary Education (DESE) has questions regarding this plan, please call Erika Browning, 508-347-0252. Sincerely yours, Signature: Title: Tina Krasnecky, VP of Finance

View Audit 329570

Finding 509796 (2024-002)

Material Weakness 2024

Detroit Public Schools Community District

MI

Allowable Costs / Cost Principles § 200.300 § 200.403

Condition: The School District's controls did not prevent or detect and correct, in a timely manner, costs charged to the grant that were more than the related invoices. Planned Corrective Action: The Grant Accounting team will develop a standard operating procedure on review and approval of journal...

Condition: The School District's controls did not prevent or detect and correct, in a timely manner, costs charged to the grant that were more than the related invoices. Planned Corrective Action: The Grant Accounting team will develop a standard operating procedure on review and approval of journal entries. The Grant Account Team will provide training to Grant Compliance staff members on the defined process. Grant Compliance Senior Director and Assistant Director will be responsible for ensuring journal requests are submitted following the outlined operating procedure. Grant Accounting staff members will review submitted materials to ensure no invoice is overcharged and then process journal request. Contact person responsible for corrective action: Jeremy Vidito, CFO Anticipated Completion Date: 3/1/2025

View Audit 329556

Finding 509781 (2024-001)

Significant Deficiency 2024

Realife Cooperative of Eau Claire

WI

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not applicable.

View Audit 329515

Finding 509779 (2024-003)

None 2024

Durand Community Unit School District No. 322

IL

The Business Director has calendar reminders set up for the end of each quarter when expenditure reports are due. When the expenditure reports for the quarter ending December 31, 2023 were filed, the Business Director noted in district files that this particular grant was not available to report. Al...

The Business Director has calendar reminders set up for the end of each quarter when expenditure reports are due. When the expenditure reports for the quarter ending December 31, 2023 were filed, the Business Director noted in district files that this particular grant was not available to report. All of the required reports are systematically opened up on IWAS and distrct expenditures are reported accordingly. This particular report was not available for completeion on January 18, 2024 when all of the other expenditure reports were filed.

View Audit 329504

Finding 509778 (2024-002)

None 2024

Durand Community Unit School District No. 322

IL

The district has appointed the Administrative Assistant to monitor the completion status of the economic interest statements and communicate with those individuals regarding the filing requirements and deadline. Tardy individuals were reminded on multiple occasions of their obligation to file by May...

The district has appointed the Administrative Assistant to monitor the completion status of the economic interest statements and communicate with those individuals regarding the filing requirements and deadline. Tardy individuals were reminded on multiple occasions of their obligation to file by May 1st. This is the extent of our control over this process.

View Audit 329504

Finding 509777 (2024-001)

Significant Deficiency 2024

Durand Community Unit School District No. 322

IL

Internal Control / Segregation of Duties

The district will continue to have a second individual review all montly bank statements, reconciliations, and treasurer's reports. The district will continue to have the Payroll Bookkeeper review accounts payable checks prior to mailing them and maintain documenation of the checks that have been re...

The district will continue to have a second individual review all montly bank statements, reconciliations, and treasurer's reports. The district will continue to have the Payroll Bookkeeper review accounts payable checks prior to mailing them and maintain documenation of the checks that have been reviewed

View Audit 329504

Finding 509776 (2024-001)

Significant Deficiency 2024

Jasper County Rural Electric Membership Corporation

IN

Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at th is time. Management performs additional procedures to mitigate this risk. We do not have an anticipated time frame for hiring additional...

Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at th is time. Management performs additional procedures to mitigate this risk. We do not have an anticipated time frame for hiring additional employees to mitigate this risk. The responsible contact person regarding this significant deficiency is Jon Rich, CEO.

View Audit 329495

Finding 509774 (2024-001)

Significant Deficiency 2024

E Center

CA

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

Finding 2024-001: No Access to Historical Payroll Timesheets Management’s Response Management recognizes the absence of access to historical payroll timesheets due to E Center's transition to a new payroll system as of January 1, 2024. Following the transition, access to the prior system was discont...

Finding 2024-001: No Access to Historical Payroll Timesheets Management’s Response Management recognizes the absence of access to historical payroll timesheets due to E Center's transition to a new payroll system as of January 1, 2024. Following the transition, access to the prior system was discontinued. E Center had arranged with the former payroll provider to supply all necessary documents; however, a former employee did not download the documents before the provided link expired. Although E Center understands the importance of this finding, we are confident that it was an isolated occurrence. Our current payroll system securely retains timecard data, and we have successfully provided all requested records since the January 1 implementation of the new service. Contact Person Responsible for Corrective Action: Karen Peters Anticipated Completion Date: January 1, 2024

View Audit 329490

Finding 509765 (2023-002)

Significant Deficiency 2024

Family Development Services, Inc.

IN

Reporting Internal Control / Segregation of Duties

FDS will modify our review process for valuing In-Kind. Additional monitoring of worksheets will be implemented. After the In-Kind Valuation worksheet is completed by the person responsible and submitted monthly to finance, there will be an additional monitoring review by finance of the In-Kind Valu...

FDS will modify our review process for valuing In-Kind. Additional monitoring of worksheets will be implemented. After the In-Kind Valuation worksheet is completed by the person responsible and submitted monthly to finance, there will be an additional monitoring review by finance of the In-Kind Valuation worksheets for accuracy. The Fiscal Year In-Kind Valuation worksheet will be reviewed by the Finance Director periodically and when updates and revisions occur. A written procedure will be developed to adhere to this Finding Corrective Action Plan.

View Audit 329458

Finding 509762 (2024-001)

Significant Deficiency 2024

Decatur Housing Authority

IL

HUD Housing Programs

Corrective Action Plan Audit Finding Number: 2024-001 – Capital Funds Draws for Operations Agency: Public Housing Capital Fund Responsible Person, Title: Shara LeBeau, Executive Director Completion date: 1/1/2024 Agency Response: Concur Corrective Action Plan: Management concurs with the recommen...

Corrective Action Plan Audit Finding Number: 2024-001 – Capital Funds Draws for Operations Agency: Public Housing Capital Fund Responsible Person, Title: Shara LeBeau, Executive Director Completion date: 1/1/2024 Agency Response: Concur Corrective Action Plan: Management concurs with the recommendation and has already implemented controls in January 2024 that operation draws (BLI 1406) are obligated & expensed the same day the voucher is submitted to LOCCS.

View Audit 329434

Finding 509753 (2024-004)

Significant Deficiency 2024

Westfield Washington Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Significant Deficiency § 200.303

Finding 2024-004 – Child Nutrition Cluster – Special Tests and Provisions – Paid Lunch Equity Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action...

Finding 2024-004 – Child Nutrition Cluster – Special Tests and Provisions – Paid Lunch Equity Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The food service director will complete the Paid Lunch Equity spreadsheet, provide the spreadsheet and all supporting documents to the controller for review. Once approved, it will be submitted to the Indiana Department of Education. The supporting documents will either be scanned in or paper documents will be retained for future audit. Anticipated Completion Date: November 19, 2024

View Audit 329409

Finding 509749 (2024-003)

Material Weakness 2024

Westfield Washington Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

Finding 2024-003 – Child Nutrition Cluster – Procurement Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will contact our educationa...

Finding 2024-003 – Child Nutrition Cluster – Procurement Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will contact our educational service center and see if they are able to either do an RFI or RFP for food service equipment maintenance or we will otherwise request three quotes for small purchases. We are currently under a contract with SmartCare for food service equipment maintenance until the end of this current school year. Anticipated Completion Date: July 1, 2025

View Audit 329409

Finding 509745 (2024-002)

Material Weakness 2024

Westfield Washington Schools

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2024-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The food service director will p...

Finding 2024-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The food service director will pull the End of Day Summary Reports from Lunchtime and input the information into the Child Nutrition Portal. All reports will be provided to the controller to confirm accuracy. Once reviewed and approved, the food service director will submit the report through the Child Nutrition Portal. All documents will be scanned together and be retained for audit. Anticipated Completion Date: October 2, 2024

View Audit 329409 Questioned Costs: $1

Finding 509741 (2024-001)

Material Weakness 2024

Westfield Washington Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Finding 2024-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: School corporation personnel w...

Finding 2024-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: School corporation personnel will conduct an annual review of the income eligibility guidelines used by the food service software. The review will ensure that the guidelines are current, accurate, and consistent with federal and state requirements. The results of the review will be documented, and any necessary updates or changes will be implemented promptly. Anticipated Completion Date: November 13, 2024

View Audit 329409

Finding 509736 (2024-001)

Significant Deficiency 2024

Generations Family Health Center, Inc.

CT

Special Tests & Provisions Subrecipient Monitoring Eligibility

To Health Resources and Services Administration Generations Family Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2024 The findings from the June 30, 2024 ...

To Health Resources and Services Administration Generations Family Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: 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 number assigned in the schedule. Financial Statement Findings: Finding 2024.001 - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken A discrepancy was found in the sliding fee information of a selection in the audit process. The information collected by the patient intake system was not properly entered into the practice management system for a selection. Action: A periodic sliding fee scale audit across all sites will be conducted to compare the information in the patient intake system with the data in the practice management system. If there are any question regarding this plan, please e-mail Debra Daviau Savoie at DSavoie@genhealth.org.

View Audit 329406

Finding 509731 (2024-002)

None 2024

Delano-Earlimart Irrigation District

CA

Reporting

Corrective Action Plan: Only costs related to the period in question will be listed on the SF 425. Cost detail will be generated for the period in question from the District's accounting software for use in SF 425 preparation. Prior to finalizing the SEFA, two members of District management will ver...

Corrective Action Plan: Only costs related to the period in question will be listed on the SF 425. Cost detail will be generated for the period in question from the District's accounting software for use in SF 425 preparation. Prior to finalizing the SEFA, two members of District management will verify costs incurred are for the applicable period.

View Audit 329400

Finding 509729 (2024-002)

Significant Deficiency 2024

North Marion School District No. 15

OR

Moving forward, the District will require all staff to sign-in at all testing trainings. Test training sign-in sheets and completed test assurance forms will be kept on file. Completed test assurance forms and training sign-in sheets will be cross-checked against identified test administrators.

View Audit 329399

Finding 509724 (2024-004)

Material Weakness 2024

Jacksonville Towers, INC

FL

Questioned Costs HUD Housing Programs Reporting

SECTION II AND SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENTS AUDITS (CONTINUED) FINDING No. 2024-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Projec...

SECTION II AND SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENTS AUDITS (CONTINUED) FINDING No. 2024-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Taken: Management is in the process of obtaining a new management agent certification. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO

View Audit 329376 Questioned Costs: $1

Finding 509723 (2024-003)

Material Weakness 2024

Jacksonville Towers, INC

FL

Questioned Costs HUD Housing Programs Reporting

SECTION II AND SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENTS AUDITS FINDING No. 2024-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should co...

SECTION II AND SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENTS AUDITS FINDING No. 2024-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date when approved. Action Taken: New manager has been trained to implement gross rent changes immediately and new procedures have been implemented to ensure timely changes.

View Audit 329376 Questioned Costs: $1

Finding 509722 (2024-002)

None 2024

Jacksonville Towers, INC

FL

HUD Housing Programs Reporting

FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action T...

FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Escrows were underfunded due primarily to a high increase in insurance rates. The Project will fund the shortfall. Escrow balances will be reviewed on a regular basis to ensure adequate funding.

View Audit 329376

Finding 509721 (2024-001)

None 2024

Jacksonville Towers, INC

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audi...

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2023 through March 31, 2024 The findings from the March 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that tenant eligibility is verified, tenant files are properly maintained, and tenant signatures are obtained in a timely manner. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and included in monthly report procedures.

View Audit 329376

Finding 509716 (2024-002)

Significant Deficiency 2024

Crown College

MN

Student Financial Aid Reporting Significant Deficiency

National Student Loan Data System (NSLDS) Enrollment Reporting Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accur...

National Student Loan Data System (NSLDS) Enrollment Reporting Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office will further collaborate and expand procedures with the Registrar office to continue to ensure that we meet the Code of Federal Regulations, 34 CFR 685.309 that requires enrollment status changes to be reported to NSLDS within 30 days or 60 days if scheduled enrollment transmission will be sent within 60 days. Specifically, adjusting procedure to ensure that all 0.0 GPA students due to F grade are reported. Name(s) of the contact person(s) responsible for corrective action: Alyssa Gillette Planned completion date for corrective action plan: November 30, 2024

View Audit 329373

Finding 509710 (2024-003)

Significant Deficiency 2024

University of Dubuque

IA

Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303

Finding: The University has not created or implemented a comprehensive information security policy. Corrective Actions Taken or Planned: These policies are currently in place and regularly practiced. Currently the University of Dubuque is in the process of formally writing up a comprehensive securi...

Finding: The University has not created or implemented a comprehensive information security policy. Corrective Actions Taken or Planned: These policies are currently in place and regularly practiced. Currently the University of Dubuque is in the process of formally writing up a comprehensive security policy. Person Responsible: Teresa Brahm, TBrahm@dbq.edu Anticipated completion date: 10/01/2024

View Audit 329370

Finding 509709 (2024-002)

Significant Deficiency 2024

University of Dubuque

IA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Finding: The University’s R2T4 calculation was improper for one student, as the student had not signed a promissory note for the direct loans and the direct loans should have not been included in the calculation. Corrective Actions Taken or Planned: The Director of Financial Aid reviews and process...

Finding: The University’s R2T4 calculation was improper for one student, as the student had not signed a promissory note for the direct loans and the direct loans should have not been included in the calculation. Corrective Actions Taken or Planned: The Director of Financial Aid reviews and processes the R2T4 calculations. The Director will reassess R2T4 calculations and verify that only aid with signed promissory notes are being included in R2T4 calculations. Internal policies and procedures have been updated to ensure accurate calculations. Person Responsible: Teresa Brahm, TBrahm@dbq.edu Anticipated completion date: 09/25/2024

View Audit 329370 Questioned Costs: $1

Corrective Action Plans

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