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Corrective Action Plans

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Finding 520434 (2024-002)
Significant Deficiency 2024
Board of Education of Allegany County
MD
Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions
The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide the prevailing wage requirements within the contracts. Going forward when federal funds are utilitized for construction...
The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide the prevailing wage requirements within the contracts. Going forward when federal funds are utilitized for construction projects, management will reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
View Audit 340104
Finding 520379 (2024-001)
Significant Deficiency 2024
Board of Education of Allegany County
MD
Subrecipient Monitoring Internal Control / Segregation of Duties
The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
View Audit 340104
Ville Platte Housing Authority
LA
Procurement, Suspension & Debarment
Recommendation: The board should follow its procurement policy. Client Response: The board will follow its procurement policy.
Recommendation: The board should follow its procurement policy. Client Response: The board will follow its procurement policy.
View Audit 340101
Finding 520377 (2024-004)
Significant Deficiency 2024
County of Columbus
NC
HUD Housing Programs Reporting
2024-004 Significant Deficiency over Reporting (Repeat Finding) Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit t...
2024-004 Significant Deficiency over Reporting (Repeat Finding) Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit timely a Financial Assessment Subsystem (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Name of Contact Person: Heather Woody, Interim Finance Director Auditee’s Response: The FASS-PH for fiscal year ended 2023 was completed in December 2024. The County will continue its efforts to complete audits in a timely manner. Proposed Completion Date: July 1, 2025
View Audit 340100
Finding 520374 (2024-001)
Material Weakness 2024
Erie County Metropolitan Housing Authority
OH
Eligibility Subrecipient Monitoring HUD Housing Programs § 200.303
Case Managers will ensure all documents are scanned and retained for the Authority’s files prior to destroying them.
Case Managers will ensure all documents are scanned and retained for the Authority’s files prior to destroying them.
View Audit 340087
Lake Geneva Joint #1 School District
WI
Management Response - The District Superintendent and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on, and approves the audited financial statements.
Management Response - The District Superintendent and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on, and approves the audited financial statements.
View Audit 340082
Lake Geneva Joint #1 School District
WI
Internal Control / Segregation of Duties
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.
View Audit 340082
Lake Geneva-Genoa City Union High School
WI
Management Response - The District Superintendent and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on, and approves the audited financial statements.
Management Response - The District Superintendent and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on, and approves the audited financial statements.
View Audit 340081
Lake Geneva-Genoa City Union High School
WI
Internal Control / Segregation of Duties
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.
View Audit 340081
Finding 520351 (2024-003)
Material Weakness 2024
Baugo Community Schools
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department...
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor installation. The School Corporation did not obtain the weekly payroll reports certifications from vendor installing equipment. Context: The School Corporation had three projects during the audit period which included construction or labor installation which were charged to the ESSER III (84.425U) grant award. For one of two vendors selected for testing, the School Corporation did not include federal wage rate requirement clauses in the contract with the vendor and did not have an internal control designed to collect the weekly payroll reports certifications from vendors and its subcontractors, as applicable, to comply with Davis Bacon wage rate requirements. The amount disbursed for the project totaled $50,000. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure all construction projects anticipated to incur labor costs greater than $2,000 include a signed contract containing a Davis-Bacon wage rate provision and will monitor the vendor to ensure compliance with certified payroll reporting requirements. Responsible Party and Timeline for Completion: David Wolford and Wyatt Schmicker will review wage rate provisions with vendors before initiating contracts when using federal funds.
View Audit 340079
Finding 520348 (2024-002)
Material Weakness 2024
Baugo Community Schools
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D200013, S425U210013 Pass-Through Entity: Indiana Dep...
Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D200013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management Requirements compliance requirements. Context: The School Corporation expended $419,545 on equipment acquisitions during the period under audit which was charged to the ESSER II (84.425D) and ESSER III (84.425U) grant awards. The School Corporation did not maintain a capital asset listing for the audit period to properly track federal equipment acquisitions. The School Corporation had also not performed a complete physical inventory of capital assets during the audit period as required by federal and state regulations. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will consult Board approved polices for capital asset management and prepare a detailed asset listing and ensure a physical inventory is completed at least once every two years. Responsible Party and Timeline for Completion: David Wolford, Director of Operations and Technology, will create a draft capital asset listing by July 1, 2025.
View Audit 340079
Finding 520327 (2024-002)
Significant Deficiency 2024
Forrestville Valley Community Unit District #221
IL
School Nutrition Programs Cash Management
The District had a positive balance in its nonprofit food service account as of June 30, 2022, therefore is exempt from the PLE pricing requirements for SY 23-24 and required to submit an exemption form. The District did not submit an exemption form for SY 23-24 to IL State Board of Education. The D...
The District had a positive balance in its nonprofit food service account as of June 30, 2022, therefore is exempt from the PLE pricing requirements for SY 23-24 and required to submit an exemption form. The District did not submit an exemption form for SY 23-24 to IL State Board of Education. The District will keep track of its nonprofit school food service account to determine if it is exempt from PLE pricing requirements for SY 24-25.
View Audit 340043
Eagle Court Apartments
MN
HUD Housing Programs
FINDING 2024-002: SECTION 202, Assistance Listing Number 14.157 Condition: One of the tenant files tested did not contain a signed EIV Acknowledgement Form, which acknowledges that the tenant received an EIV handbook from Project management. Recommendation: Project management should be reminded that...
FINDING 2024-002: SECTION 202, Assistance Listing Number 14.157 Condition: One of the tenant files tested did not contain a signed EIV Acknowledgement Form, which acknowledges that the tenant received an EIV handbook from Project management. Recommendation: Project management should be reminded that obtaining all required documents is an important step in tenant management. Action taken: The Project agrees with the finding. Recertification staff obtained a signed copy of the EIV Acknowledgement Form in December 2024. If the Department of Housing and Urban Development has questions regarding these plans, please call Craig Ritter at 320-302-0192.
View Audit 340034
Eagle Court Apartments
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plasn for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plasn for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2024 The findings from the September 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT- NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: One of the tenant files tested did not contain a social security card or a completed move-in inspection. Recommendation: The Project should obtain a copy of the tenant's social security card and move-in inspection. If the move-in inspection cannot be located, the Project should document in the file that an inspection was performed but the report has been misplaced. Action taken: The Project agrees with the finding. The Project has asked the tenant to provide their social security card and they have made a note in the file that the move-in inspection was completed but the form was misplaced.
View Audit 340034
Country Place of Pierz
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Country Place of Pierz respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Country Place of Pierz respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT- NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 One of the tenant files tested did not include support for household income on the recertification. In addition, the tenant file did not contain a copy of the tenant's signed application or a completed move-out inspection. Recommendation: Project management should be reminded that obtaining proper documentation during the move-in, recertification, and move-out process is important in tenant management. Action taken: The Project agrees with the finding. The tenant has moved out of the Project. As such, Project management will be reminded to obtain the proper documentation during the move-in, recertification, and move-out process. If the Department of Housing and Urban Development has questions regarding this plan, please call Craig Ritter at 320-302-0192.
View Audit 340033
Rose Court
MN
Questioned Costs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT- NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project's replacement reserve cash balance was underfunded at September 30, 2024. Recommendation: The Project should deposit $85 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $85 into the replacement reserve in December 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call Craig Ritter at 320-302-0192.
View Audit 340032 Questioned Costs: $1
Finding 520312 (2024-003)
Significant Deficiency 2024
Chaffey Community College District
CA
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The Financial Aid department will continue to review and update the reporting procedures. The Director of Financial Aid will review the origination and posting of loans with staff and train them to ensure that dates are consistent and in compliance with Title IV regulations.
The Financial Aid department will continue to review and update the reporting procedures. The Director of Financial Aid will review the origination and posting of loans with staff and train them to ensure that dates are consistent and in compliance with Title IV regulations.
View Audit 340029
Finding 520305 (2024-002)
Significant Deficiency 2024
Chaffey Community College District
CA
Student Financial Aid Reporting Significant Deficiency
The departments involved in the enrollment reporting process are continuing to review and enhance the workflow in order to report accurately. Monthly submissions by Information Technology Systems (ITS) will be completed in a timely manner to allow for prompt communication of corrections that are req...
The departments involved in the enrollment reporting process are continuing to review and enhance the workflow in order to report accurately. Monthly submissions by Information Technology Systems (ITS) will be completed in a timely manner to allow for prompt communication of corrections that are required, which are communicated to Admissions and Records by the National Student Clearinghouse (NSCH). Admissions and Records will ensure that error reports provided by NSCH are returned to NSCH within 10 business days to allow for a timely submission to the National Student Loan Database (NSLDS). Staff in Admissions and Records has been specifically assigned to complete error reports to contribute to a prompt submission. The Admissions and Records department will collaborate and communicate with the Financial Aid department to identify students with error codes in NSLDS in an effort to correct them. The Admissions and Records and Financial Aid departments will work with the Internal Auditor to perform semiannual reviews of NSLDS data to ensure accuracy of student records.
View Audit 340029
Finding 520298 (2024-001)
Significant Deficiency 2024
Chaffey Community College District
CA
Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties
The District and its Financial Aid department will continue to review and enhance the workflow and procedures of Return to Title IV. The goal of these efforts has been to meet the compliance requirements of Return to Title IV. The District has developed a schedule with specific dates per term for wh...
The District and its Financial Aid department will continue to review and enhance the workflow and procedures of Return to Title IV. The goal of these efforts has been to meet the compliance requirements of Return to Title IV. The District has developed a schedule with specific dates per term for when calculations will be completed, when requests will be made to Accounting to return the District portion of funds within 45 days, and provide ample timelines that can ensure funds get returned within compliance. The District has included the various department areas and staff that are involved in the process to ensure the schedule is consistent and that the funds are returned in the appropriate time frame. The Financial Aid department will continue to meliorate the task of the Return to Title IV calculations. This task is a work function of the Financial Aid Coordinator position. While staff has been trained to perform this function, the District is currently in recruitment to fill the Financial Aid Coordinator position. While the Coordinator will be expected to perform the calculations, they will be submitted to the Director of Financial Aid for review and to ensure accuracy.
View Audit 340029
Finding 520297 (2024-001)
Significant Deficiency 2024
T.a. Lawson State Community College
AL
Questioned Costs Procurement, Suspension & Debarment § 200.317
Management's Response: The College will strengthen its policies and procedures over procurement to ensure all procurement threshold requirements are identified and all vendors are properly procured. Anticipated Completion Date: February 28, 2025
Management's Response: The College will strengthen its policies and procedures over procurement to ensure all procurement threshold requirements are identified and all vendors are properly procured. Anticipated Completion Date: February 28, 2025
View Audit 340025 Questioned Costs: $1
Finding 520293 (2024-003)
Significant Deficiency 2024
T.a. Lawson State Community College
AL
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Management's Response: The College will strengthen its policies and procedures surrounding payroll grant disbursements to ensure expenses are properly approved and allowable under the specific grant budget. Management will ensure that budgets are amended when changes in pay rates occur during the ...
Management's Response: The College will strengthen its policies and procedures surrounding payroll grant disbursements to ensure expenses are properly approved and allowable under the specific grant budget. Management will ensure that budgets are amended when changes in pay rates occur during the grant award periods. Anticipated Completion Date: February 28, 2025
View Audit 340025 Questioned Costs: $1
Finding 520291 (2024-002)
Significant Deficiency 2024
T.a. Lawson State Community College
AL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management's Response: The College will strengthen its policies and procedures surrounding non-payroll grant disbursements to ensure disbursements are approved, allowable, and calculations supported. Management will review budgets on a monthly basis to ensure expenses do not exceed the budget. M...
Management's Response: The College will strengthen its policies and procedures surrounding non-payroll grant disbursements to ensure disbursements are approved, allowable, and calculations supported. Management will review budgets on a monthly basis to ensure expenses do not exceed the budget. Management will review indirect cost calculations to ensure they are calculated at the correct percentages. Management will review invoices three months past year end to ensure the proper accrual of expenses. Anticipated Completion Date: February 28, 2025
View Audit 340025 Questioned Costs: $1
Finding 520287 (2024-001)
Significant Deficiency 2024
Calvin University
MI
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Condition: The University does not have controls in place for review of Return of Title IV calculation. Planned Corrective Action: All R2T4 calculations will be reviewed by a second individual within the Calvin Financial Aid Office. Calculations will not become final until both individuals agree wit...
Condition: The University does not have controls in place for review of Return of Title IV calculation. Planned Corrective Action: All R2T4 calculations will be reviewed by a second individual within the Calvin Financial Aid Office. Calculations will not become final until both individuals agree with the specifics of each calculation. Contact person responsible for corrective action: James Koeman, Director of Financial Aid Anticipated Completion Date: Already completed as of the 24FA term.
View Audit 340021
Finding 520286 (2024-001)
Significant Deficiency 2024
The Salvation Army - Ssvf Program
MO
Procurement, Suspension & Debarment § 200.318
We will develop a formal procurement plan for federal expenditures which will include the specific processes for selecting vendors including documentation retention of the selection process. The policy will also include the process to be followed for verification of vendor suspension or debarment. A...
We will develop a formal procurement plan for federal expenditures which will include the specific processes for selecting vendors including documentation retention of the selection process. The policy will also include the process to be followed for verification of vendor suspension or debarment. At the time of the policy’s adoption by the Division, the document will be shared with all corps officers and program administrators throughout the Division. The Divisional Contract Compliance Manager will be responsible for identifying grants to which the policy would apply and to assist with retaining the documentation.
View Audit 340019
Finding 520285 (2024-004)
Significant Deficiency 2024
Isd 115 Cass Lake-Bena
MN
Allowable Costs / Cost Principles HUD Housing Programs School Nutrition Programs
2024-004 FINDING Contact Person – Sue Chase, Superintendent Corrective Action Plan – The District should implement policies and procedures to ensure only allowable activities/costs are being charged against grants. Completion Date – December 30, 2024
2024-004 FINDING Contact Person – Sue Chase, Superintendent Corrective Action Plan – The District should implement policies and procedures to ensure only allowable activities/costs are being charged against grants. Completion Date – December 30, 2024
View Audit 340015
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