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Corrective Action Plans

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Finding 522682 (2024-004)
Material Weakness 2024
Usd #203, Piper, Kansas
KS
Reporting Subrecipient Monitoring Material Weakness § 200.502
2024-004 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: U.S Department of Education Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Award Period: June 30, 2024 Recommendation: The B...
2024-004 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: U.S Department of Education Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Award Period: June 30, 2024 Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure that the District prepares the schedule conformity with Uniform Guidance. Action Taken (Unaudited): Management plans to work with a third-party consulting fitm to address issues an improve protocols. Contact Name – Dr. Jessica Dain Expected Completion Date – 06/30/2025
View Audit 342009
Finding 522676 (2024-001)
Significant Deficiency 2024
Town of Preston
CT
Procurement, Suspension & Debarment Subrecipient Monitoring
Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not awar...
Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town does not have a process in place to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Cynthia Varricchio, MBA, Director of Finance and School Business Operations. Projected Completion Date: January 31, 2025
View Audit 341997
Finding 522675 (2024-001)
Significant Deficiency 2024
Town of Burlington
CT
Procurement, Suspension & Debarment Subrecipient Monitoring
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEPARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awar...
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEPARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town does not have a process in place to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Elisa Michell, Finance Director, (860) 673-6789 x5. Projected Completion Date: December 31, 2024.
View Audit 341991
Finding 522671 (2024-002)
Significant Deficiency 2024
Berkeley Housing Authority
CA
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2025.
View Audit 341981
Finding 522670 (2024-001)
Significant Deficiency 2024
Berkeley Housing Authority
CA
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2025.
View Audit 341981
Finding 522667 (2024-001)
Significant Deficiency 2024
Glen Cove Child Day Care Center, Inc.
NY
Reporting
Management’s Response/Correction Action Plan: The late filing of the agency was caused because of our change of Finance Director. –Going forward the new Finance Director created a tracking list with all the reports that are to become due monthly/yearly so that the agency will be able to file all fis...
Management’s Response/Correction Action Plan: The late filing of the agency was caused because of our change of Finance Director. –Going forward the new Finance Director created a tracking list with all the reports that are to become due monthly/yearly so that the agency will be able to file all fiscal reports on time.
View Audit 341975
Finding 522666 (2024-001)
Significant Deficiency 2024
The Dowling Park Apartments, Inc.
FL
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and que...
U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Section 223(d) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Recommend Project Management reviews its internal control policies over the recording of transactions to ensure that all transactions are used for their intended purpose. Explanation of disagreement with audit finding: There was no disagreement with the audit finding. Action taken in response to finding: Management agreed that funds were erroneously used for HUD related operational expenditures and were replenished to the reserve account when the error was discovered by accounting staff. Procedures were changed to include all accounting personnel in communications regarding reserve funded projects. The contact person responsible for corrective action: Michael Willis, CFO of Advent Christian Village Planned completion date for corrective action plan: August 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Michael Willis, at (386)-658-5450.
View Audit 341951 Questioned Costs: $1
Finding 522662 (2024-002)
Significant Deficiency 2024
City of Camden Board of Education
NJ
School Nutrition Programs Cash Management Reporting
Daily meal county reports will be reviewed and verified that it agrees to the edit check worksheets prior to monthly reimbursement submission. Any differences will be properly investigated and resolved.
Daily meal county reports will be reviewed and verified that it agrees to the edit check worksheets prior to monthly reimbursement submission. Any differences will be properly investigated and resolved.
View Audit 341935
Whispering Hope, Inc.
LA
Questioned Costs HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL CONTINUE TO SEEK HUD'S APPROVAL FOR THE RELEASES IN QUESTION.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL CONTINUE TO SEEK HUD'S APPROVAL FOR THE RELEASES IN QUESTION.
View Audit 341927 Questioned Costs: $1
Whispering Hope, Inc.
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON OCTOBER 3, 2023.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON OCTOBER 3, 2023.
View Audit 341927
Garfield School District Re-2
CO
Subrecipient Monitoring Reporting
Garfield School District No. RE-2 Agrees that the required reporting for ESSERIII was not completed during Fiscal Year 2023-2024 and moving forward, the finance department will review reporting requirements for all federal awards and ensure that the applicable reporting occurs in adherennce to the r...
Garfield School District No. RE-2 Agrees that the required reporting for ESSERIII was not completed during Fiscal Year 2023-2024 and moving forward, the finance department will review reporting requirements for all federal awards and ensure that the applicable reporting occurs in adherennce to the rules specific to applicable federal awards.
View Audit 341923
Finding 522655 (2024-001)
Material Weakness 2024
Big Brothers-Big Sisters of Metropolitan Chicago
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
We plan to implement procedures and controls to review all existing applicable contracts and verify that none of these vendors are suspended, debarred or otherwise ineligible on SAM.gov. We further plan to implement a procedure of evaluating each new contract as to whether it falls within the scope...
We plan to implement procedures and controls to review all existing applicable contracts and verify that none of these vendors are suspended, debarred or otherwise ineligible on SAM.gov. We further plan to implement a procedure of evaluating each new contract as to whether it falls within the scope of our procurement, suspension, and debarment policy. For contracts that do, the procedure will require the Chief Program & Operating Officer or their designee to check the new vendor on SAM.gov. The control procedure will require the CFO to verify the check was performed prior to signing a contract with the vendor. The CFO will verify the results and that proof of the check with a date stamp is retained in accordance with the Organization’s document retention policies. Responsibility: Chief Financial Officer Anticipated Completion Date: June 30, 2025
View Audit 341908
Finding 522650 (2024-001)
Significant Deficiency 2024
Flathead Valley Community College
MT
Special Tests & Provisions Student Financial Aid Significant Deficiency
Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Numbers: P007A232416, Po33A232416, R063P232851, P268K242851 Program Name: Student Financial Aid Cluster Finding Summary: In the current fiscal year, the College failed...
Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Numbers: P007A232416, Po33A232416, R063P232851, P268K242851 Program Name: Student Financial Aid Cluster Finding Summary: In the current fiscal year, the College failed to initiate the notification process timely across 265 out of the 984 students (27%). The issue was discovered internally and corrected by the College, notifying those students during the fiscal year, however it was outside of the 30-day requirement. Corrective Action: The process has been reviewed and updated to correct this issue.  A task was implemented in PowerFAIDS that is assigned to the Student Financial Aid Director, and disbursement notifications will be emailed weekly.  If the email fails, a printed letter will be sent to the address on file.  A report was created and will be checked monthly to ensure all students have received notices. At this point, if the College determines someone did not receive the notification, the notification can be sent then and be in the 30-day regulation Responsible Individual: Crystal Morris, Director, Financial Aid Anticipated Completion Date: January 2025
View Audit 341896
Finding 522649 (2024-003)
Significant Deficiency 2024
North Central Education Cooperative
ND
Subrecipient Monitoring § 200.332
2024-003 Contact Person Tonya Hunskor Planned Corrective Action The Cooperative will ensure proper subrecipient monitoring is implemented. Planned Completion Date June 30, 2025.
2024-003 Contact Person Tonya Hunskor Planned Corrective Action The Cooperative will ensure proper subrecipient monitoring is implemented. Planned Completion Date June 30, 2025.
View Audit 341895
Finding 522645 (2024-001)
Significant Deficiency 2024
National Park Trust, Inc.
MD
Subrecipient Monitoring § 200.332
Funding Agency: U.S. Department of the Interior National Park Service. Assistance Listing Number: 15.954. Finding: Reporting - The Trust did not provide timely Federal Funding Accountability and Transparency Act (FFATA) reporting for ALN #15.954 subawards subject to the FFATA reporting requirements....
Funding Agency: U.S. Department of the Interior National Park Service. Assistance Listing Number: 15.954. Finding: Reporting - The Trust did not provide timely Federal Funding Accountability and Transparency Act (FFATA) reporting for ALN #15.954 subawards subject to the FFATA reporting requirements. Corrective Action Plan: The Trust agrees with the finding. The Trust will review all subawards for subrecipients and ensure that FFATA reporting is completed in a timely manner for subawards subject to the requirements. The Trust will add a clause in subawards stating this requirement and will submit FFATA reports immediately upon subaward disbursement. Responsible Official: Mike Hoehn, Senior Director of Finance and Administration Anticipated Completion Date: November 22, 2024
View Audit 341893
Finding 522641 (2024-004)
Material Weakness 2024
Oak Park Elementary School District 97
IL
Questioned Costs Subrecipient Monitoring Eligibility § 200.516
Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal con...
Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal controls in FY 2025 to monitor maintenance of effort compliance. Furthermore the District will perform a comprehensive review of fiscal year 2024 expenditures to identify the cause of the decrease in special education expenditures from the FY 2023 amounts to determine if allowable exceptions can be identified in accordance with federal guidelines. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Sheila Johnson, Assistant Superintendent of Finance and Operations
View Audit 341891 Questioned Costs: $1
Finding 522637 (2024-001)
Material Weakness 2024
North Central Parke Community School Corporation
IN
School Nutrition Programs Eligibility Material Weakness § 200.303
FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the...
FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements for Eligibility related to income guidelines and Direct Certifications. No controls were in place to ensure the Food Service Director was inputting the income guidelines into the Harmony software correctly and that direct certification reports were run at the start of the school year and monthly thereafter, and that the student statuses were updated, accordingly. No one verified that the year-to-date direct certification reports were run to catch any students that were missing. Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number and Email Address: 765-569-4195 harmonv@ncp.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director is responsible for ensuring the annual Free & Reduced income guidelines are entered into the student software system prior to Online Registration each school year. The Food Service Director will provide a copy of the income guidelines to the Business Manager for review. The Business Manager will review the income guidelines for accuracy and keep the documentation on file. The Food Service Director is responsible for running the Direct Certification reports. Direct Certification Reports shall be completed at the start of each school year and on a monthly basis thereafter. The Food Service Director is responsible for ensuring that student records are updated to the proper eligibility status in the student software system. The Business Manager is responsible for reviewing the Direct Certification Reports on a monthly basis and confirming that the student records have been updated. Audit Evidence: Copies of annual income guidelines and all Direct Certification Reports signed by both the Food Service Director and the Business Manager will be kept on file along with proof of the updated student record(s). Anticipated Completion Date: Effective immediately
View Audit 341884
City of Buffalo Section 8 Housing Assistance Payments Program Ny409
NY
Subrecipient Monitoring HUD Housing Programs Reporting
View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting...
View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.
View Audit 341882
Culberson County, Texas
TX
Procurement, Suspension & Debarment Subrecipient Monitoring
The County will document in the next 60 days its risk assessment to support the County's micro purchas threshold polcy of $50,000. The County treaurer will verify remediation.
The County will document in the next 60 days its risk assessment to support the County's micro purchas threshold polcy of $50,000. The County treaurer will verify remediation.
View Audit 341865
Raymond #14 School District
WI
Questioned Costs Cash Management Equipment & Real Property Management
Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional in...
Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional information regarding this finding, please contact Patti Hoppus, District Bookkeeper at 262-835-2929
View Audit 341853 Questioned Costs: $1
Finding 522616 (2024-005)
Material Weakness 2024
Raymond #14 School District
WI
Cash Management Reporting Significant Deficiency
Corrective Action Plan: The District will monitor expenditures related to Federal grants in order to appropriately record these expenditures. The District will compare recorded expenditures to grant claims prior to claim submission to ensure that the claims match the accounting records. Anticipate...
Corrective Action Plan: The District will monitor expenditures related to Federal grants in order to appropriately record these expenditures. The District will compare recorded expenditures to grant claims prior to claim submission to ensure that the claims match the accounting records. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional information regarding this finding, please contact Patti Hoppus, District Bookkeeper at 262-835-2929.
View Audit 341853
Finding 522612 (2024-004)
Significant Deficiency 2024
Oklahoma State University
OK
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.308
OSU OKC and OSU Tulsa: The key personnel listed on the GAN will be responsible for completing the post-award training. Key personnel will also reconcile their federal grant budget on a monthly basis and a copy will be submitted to the Office of Institutional Grants and Compliance. The Director of ...
OSU OKC and OSU Tulsa: The key personnel listed on the GAN will be responsible for completing the post-award training. Key personnel will also reconcile their federal grant budget on a monthly basis and a copy will be submitted to the Office of Institutional Grants and Compliance. The Director of Grants and Compliance will verify the purchases using the approved grant budget. Signed time and effort reports will also be submitted to the grants office at this time. OSU IT: A new PI will be appointed to the grant and ensure accurate reporting of time and effort. OSU IT will also implement a comprehensive training program for PI and grant-related staff, establish a monitoring system to ensure ongoing compliance, and designate a compliance officer to oversee this process. Will also implement a digital tracking system to streamline the reporting process and reduce the risk of errors.
View Audit 341848
Finding 522609 (2024-003)
Significant Deficiency 2024
Oklahoma State University
OK
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
OSU CHS will have a second person verify the data entered into NSLDS and document that it has been verified.
OSU CHS will have a second person verify the data entered into NSLDS and document that it has been verified.
View Audit 341848
Finding 522608 (2024-002)
Significant Deficiency 2024
Oklahoma State University
OK
Questioned Costs Student Financial Aid Significant Deficiency § 200.303
OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are...
OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are building terms for the next academic year. This will serve as a backup to ensure the process is not missed.
View Audit 341848 Questioned Costs: $1
Finding 522604 (2024-002)
Significant Deficiency 2024
Caldwell University
NJ
Special Tests & Provisions Student Financial Aid Reporting
Caldwell University's Office of Registrar will strictly comply with the enrollment reporting timeframes of the National Student Clearinghouse by partnering and communicating more closely with the Office of Financial Aid to make sure they are aware of all changes in student enrollment statuses in a t...
Caldwell University's Office of Registrar will strictly comply with the enrollment reporting timeframes of the National Student Clearinghouse by partnering and communicating more closely with the Office of Financial Aid to make sure they are aware of all changes in student enrollment statuses in a timely manner. In addition, the Office of the Registrar will review internal student coding to make sure it is accurate and properly reported.
View Audit 341845
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