Corrective Action Plans

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Finding 503295 (2024-001)
Material Weakness 2024
Finding Number 2024-001 Planned Corrective Action Finding: The Project did not have adequate and effective controls over compliance relating to special tests and provisions requirements. The U.S. Department of Housing and Urban Development (HUD) allowed the Project to borrow $9,079 of funds from the...
Finding Number 2024-001 Planned Corrective Action Finding: The Project did not have adequate and effective controls over compliance relating to special tests and provisions requirements. The U.S. Department of Housing and Urban Development (HUD) allowed the Project to borrow $9,079 of funds from the reserve for replacements account during fiscal year 2023 to assist in cash operational needs, but the amount borrowed was not repaid to the reserve for replacements account by the former project manager on a timely basis, therefore carrying over to the current fiscal year. Corrective Response: Current management contends that these funds should have been repaid to the replacements reserve in fiscal year 2023 as operating cash was replenished, and that due to the transition of project managers during fiscal 2024, this yet unpaid amount was overlooked and has been corrected as of September 13, 2024. Anticipated Completion Date 9/13/24 Responsible Contact Person Carol Charon, Director of Nonprofit Finance 414-861-7054
When a grant is between multiple fiscal years, I will make sure that I do not cross the fiscal years in the journal entries.
When a grant is between multiple fiscal years, I will make sure that I do not cross the fiscal years in the journal entries.
View Audit 325446 Questioned Costs: $1
Will set calendar dates to report to the Superintendent before expenditure reports are due to ensure they are submitted on time and that it does not acount for the expenditure reports if they are submitted early.
Will set calendar dates to report to the Superintendent before expenditure reports are due to ensure they are submitted on time and that it does not acount for the expenditure reports if they are submitted early.
The superintendent and bookkeeper will meet monthly to analyze revenue and expenditures and to ensure appropriate coding takes places. All necessary adjustments will be made in real time and any issues which are not clear will be researched and discussed with other leaders including the treasurer to...
The superintendent and bookkeeper will meet monthly to analyze revenue and expenditures and to ensure appropriate coding takes places. All necessary adjustments will be made in real time and any issues which are not clear will be researched and discussed with other leaders including the treasurer to ensure all accounting principles and guidelines are followed.
The Project will ensure that all information is received in a timely manner to complete the audit.
The Project will ensure that all information is received in a timely manner to complete the audit.
View Audit 325377 Questioned Costs: $1
Finding Number: 2024-001. Responsible Person:Daniel Kuk, Food Service Director. Management View: Management agrees with the finding and is in the process of implementing the recommendation. Corrective Action: The District has already changed its meal reimbursement process to use data from Meal Magic...
Finding Number: 2024-001. Responsible Person:Daniel Kuk, Food Service Director. Management View: Management agrees with the finding and is in the process of implementing the recommendation. Corrective Action: The District has already changed its meal reimbursement process to use data from Meal Magic to submit the meal claim reports. Anticipated Completion Date: Immediate Implementation.
2024-001 Underfunding of the replacement reserve account. Recommendation: The Project should review its budgeting process to ensure compliance with HUD funding requirements for the replacement reserve account. Additionality, they should implement regular monitoring to prevent future underfunding. Ex...
2024-001 Underfunding of the replacement reserve account. Recommendation: The Project should review its budgeting process to ensure compliance with HUD funding requirements for the replacement reserve account. Additionality, they should implement regular monitoring to prevent future underfunding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In July 2024 management identified the increase in monthly deposits and made a deposit in July 2024 to the replacement reserve cash account for the deficiency. Name(s) of the contact person(s) responsible for corrective action: David Bishop, CEO and President Planned completion date for corrective action plan: July 2024. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call David Bishop at 973-763-9900.
The District will review the requirements of 2 CFR Section 200.213 and ensure that procurement procedures are being followed and perform a review of the eligibility of potential vendors to ensure they are eligible to participate in Federal assistance programs.
The District will review the requirements of 2 CFR Section 200.213 and ensure that procurement procedures are being followed and perform a review of the eligibility of potential vendors to ensure they are eligible to participate in Federal assistance programs.
Effective July 1, 2024, the Executive Director of Business & Human Resources, Kevin J. Polunci will work with district staff to ensure the ESF annual report is completed no later than November 1, 2024.
Effective July 1, 2024, the Executive Director of Business & Human Resources, Kevin J. Polunci will work with district staff to ensure the ESF annual report is completed no later than November 1, 2024.
As of October 8, 2024, the Executive Director of Business & Human Resources, Kevin J. Polunci has reached out to Questar III BOCES to ensure the equipment purchased with federal funds is clearly denoted in the report ending June 30, 2025.
As of October 8, 2024, the Executive Director of Business & Human Resources, Kevin J. Polunci has reached out to Questar III BOCES to ensure the equipment purchased with federal funds is clearly denoted in the report ending June 30, 2025.
COMPLIANCE FINDING 2024-001 Disbursements to or on behalf of Students September 25, 2024 Criteria: Before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receiv...
COMPLIANCE FINDING 2024-001 Disbursements to or on behalf of Students September 25, 2024 Criteria: Before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. If those funds include Direct Loan program funds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans, and which are from PLUS loans (34 CRF 668.165(a)(1). Except in the case of a post-withdrawal disbursement made in accordance with § 668.22(a)(5), if an institution credits a student ledger account with Direct Loan, Federal Perkins Loan, or TEACH Grant program funds, the institution must notify the student or parent of (34 CFR 668.165(a)(2)) – (i)The anticipated date and amount of the disbursement; (ii)The student's or parent's right to cancel all or a portion of that loan, loan disbursement, TEACH Grant, or TEACHGrant disbursement and have the loan proceeds or TEACH Grant proceeds returned to the Secretary; and (iii)The procedures and time by which the student or parent must notify the institution that he or she wishes to cancelthe loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement. The institution must provide the notice described in paragraph (a)(2) of this section in writing (34 CFR 668.165(a)(3)) (i)No earlier than 30 days before, and no later than 30 days after, crediting the student's ledger account at theinstitution, if the institution obtains affirmative confirmation from the student under paragraph (a)(6)(i) of this section;or (ii)No earlier than 30 days before, and no later than seven days after, crediting the student's ledger account at theinstitution, if the institution does not obtain affirmative confirmation from the student under paragraph (a)(6)(i) of Effect: Noncompliance with certain requirements under 34 CFR 668.165(a). Corrective Action: The Office of Financial Assistance has established and implemented procedures that ensure students and parents receive the notifications relating to certain federal loans as required under 34 CFR 668.165(a). Specifically, the notifications will be made via electronic mail and include the anticipated date and amount of the disbursement; the recipients' right to cancel the loan or disbursement; and the procedures and time relating to the recipients' notification of cancellation. These notifications will occur within the required time frame resulting from the type of confirmation received from the student. This procedure will adequately address these requirements. Contact Person: Ashley Owens
We will follow the recommendation received from HUD.
We will follow the recommendation received from HUD.
a. Comments on the Finding and Each Recommendation Management has reviewed finding 2024-001 and is in agreement that one instance where management failed to have an accurate HUD form 50059 in their lease file. b. Action(s) Taken or Planned on the Finding Documentation was submitted showing that the ...
a. Comments on the Finding and Each Recommendation Management has reviewed finding 2024-001 and is in agreement that one instance where management failed to have an accurate HUD form 50059 in their lease file. b. Action(s) Taken or Planned on the Finding Documentation was submitted showing that the 50059 was corrected to include accurate information. Management will monitor compliance with its established procedures to ensure tenant eligibility is correctly determined and that the tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs.
The district will complete audit adjustments for FY24. In addition, the district will ensure that revenues and expenditures are recorded correctly going forward and compliant with GASB87.
The district will complete audit adjustments for FY24. In addition, the district will ensure that revenues and expenditures are recorded correctly going forward and compliant with GASB87.
Finding 503253 (2024-004)
Significant Deficiency 2024
2024-004 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will begin reviewing and approving reports prior to submission for reimbursement. Completion Date – November 1, 2024
2024-004 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will begin reviewing and approving reports prior to submission for reimbursement. Completion Date – November 1, 2024
Finding 503251 (2024-003)
Significant Deficiency 2024
2024-003 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all timecards are approved before payroll is processed. Completion Date – November 1, 2024
2024-003 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all timecards are approved before payroll is processed. Completion Date – November 1, 2024
SIGNIFICANT DEFICIENCY 2024-002 Education Stabilization Fund – 84.425 Condition During inquiry of District personnel and review of program documents, we identified that certain amounts booked with journal entries to the program expenditure account either could not be fully substantiated with suppo...
SIGNIFICANT DEFICIENCY 2024-002 Education Stabilization Fund – 84.425 Condition During inquiry of District personnel and review of program documents, we identified that certain amounts booked with journal entries to the program expenditure account either could not be fully substantiated with supporting documentation or were booked to an incorrect period. Recommendation We recommend that the District carefully review supporting documentation when preparing journal entries associated with federal programs. Comments on the Finding The District is aware of the oversight and will strive to improve the process, in the future. Action Taken As of the date of this notice, prior to the Business Manager posting any journal entries to the accounting records, the Superintendent will carefully review the proposed entries and compare them against supporting documentation. Furthermore, the District will conduct regular meetings with District Office staff to ensure that best practices are being implemented when documenting data destined for journal entries and accounting records.
The board member had not attended meetings, and then moved to CO. The District secretary is diligent about reminding those who are required to file.
The board member had not attended meetings, and then moved to CO. The District secretary is diligent about reminding those who are required to file.
The District will continue procedures to provide oversight to the bookkeeper and treasurer positions, including oversight of bank reconciliations.
The District will continue procedures to provide oversight to the bookkeeper and treasurer positions, including oversight of bank reconciliations.
Condition: During testing of the Education Stabilization Fund, it was noted that the District's capital outlay log for the ESSER 3 grant did not reconcile back to the capital outlay 500 objects noted in the general ledger. Recommendation: The District should follow its capitalization policy and f...
Condition: During testing of the Education Stabilization Fund, it was noted that the District's capital outlay log for the ESSER 3 grant did not reconcile back to the capital outlay 500 objects noted in the general ledger. Recommendation: The District should follow its capitalization policy and further reconcile the capital outlay log for the ESSER 3 grant back to supporting documentation in the capital outlay 500 objects in the general ledger. Management Response: The District finance department will work with grant coordinators through training and reconciling of capital outlay objects to ensure all items over the District threshold are logged and reported accurately Anticipated Date of Completion: June 30, 2025
Condition: During testing of the Education Stabilization Fund, it was noted that the expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Recommendation: The expenditure reports filed with the Illinois State Board of Education should match t...
Condition: During testing of the Education Stabilization Fund, it was noted that the expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Recommendation: The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District's accounting system by function and object. Management Response: To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments. Anticipated Date of Completion: June 30, 2025
Condition: During testing of the IDEA flowthrough grant, it was noted that expenditures were reported in an incorrect quarter to the Illinois State Board of Education. Recommendation: The District should report expenditures to the Illinois State Board of Education in the quarter that the expendit...
Condition: During testing of the IDEA flowthrough grant, it was noted that expenditures were reported in an incorrect quarter to the Illinois State Board of Education. Recommendation: The District should report expenditures to the Illinois State Board of Education in the quarter that the expenditure is incurred. Management Response: The District will continue to monitor reporting by grant coordinators to ensure accurate reporting. Anticipated Date of Completion: June 30, 2025
Condition: The District did not submit timely expenditure reports on several IDEA cluster grants. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly ex...
Condition: The District did not submit timely expenditure reports on several IDEA cluster grants. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. Management Response: The District will submit timely periodic expenditure reports. Anticipated Date of Completion: June 30, 2025
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
View Audit 325281 Questioned Costs: $1
Management agrees that the data collection form for the corporation should be filed timely with the Federal Audit Clearinghouse, and procedures have been put in place to ensure that the data collection form is electronically filed with the Federal Audit Clearinghouse by the earlier of 30 days from t...
Management agrees that the data collection form for the corporation should be filed timely with the Federal Audit Clearinghouse, and procedures have been put in place to ensure that the data collection form is electronically filed with the Federal Audit Clearinghouse by the earlier of 30 days from the report date of the audited financial statements or nine months after the fiscal year end of the project. The data collection form for the year ended June 30, 2023, was submitted to the Federal Audit Clearinghouse on September 27, 2024.
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