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Corrective Action Plans

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Finding 512875 (2024-005)
Significant Deficiency 2024
Grant Soil & Water Conservation District
OR
Allowable Costs / Cost Principles Reporting
Recommendation: We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization’s general ledger or other performance tracking methods be maintained and reconciled with copies of the reports to e...
Recommendation: We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization’s general ledger or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personnel responsible for providing secondary review and approval for the reports prior to submission can verify totals and metrics reported to ensure completeness and accuracy.
View Audit 330638
Finding 512874 (2024-004)
Material Weakness 2024
Grant Soil & Water Conservation District
OR
Allowable Costs / Cost Principles Equipment & Real Property Management Internal Control / Segregation of Duties
Recommendation: We recommend that the district re-review all costs charged to the program and isolate direct costs that comply with cost principle requirements. This should only include costs that are documented as directly applicable to the program. Direct costs should be charged at cost. Indirect ...
Recommendation: We recommend that the district re-review all costs charged to the program and isolate direct costs that comply with cost principle requirements. This should only include costs that are documented as directly applicable to the program. Direct costs should be charged at cost. Indirect costs including overhead, general administrative salaries and wages, untracked employee time, coordination fees, and other general and administrative costs associated with inventories should then be excluded from being charged to the program and applied to the grant using the indirect cost rate outlined in the grant agreement and reported accordingly. Further, we recommend the district implement a method of secondary review and approval over calculations for the indirect cost rate to ensure it is calculated completely and correctly
View Audit 330638
Finding 512873 (2024-004)
Significant Deficiency 2024
Winnebago Public Schools District #17
NE
Subrecipient Monitoring
The District has received the subcontractor list and is gathering the certified payroll certifications for the subcontractors onsite. We will work with the general contractor to ensure the documents we have are complete. We will monitor that these controls are taking place as planned.
The District has received the subcontractor list and is gathering the certified payroll certifications for the subcontractors onsite. We will work with the general contractor to ensure the documents we have are complete. We will monitor that these controls are taking place as planned.
View Audit 330637
Finding 512872 (2024-003)
Significant Deficiency 2024
Winnebago Public Schools District #17
NE
Reporting
When creating the census for the Impact Aid application, we reviewed the enrollment records, but incorrectly manually added children who were not enrolled as of the survey date and inadvertently listed a child twice. We will add additional procedures to review the list of children to ensure it is ac...
When creating the census for the Impact Aid application, we reviewed the enrollment records, but incorrectly manually added children who were not enrolled as of the survey date and inadvertently listed a child twice. We will add additional procedures to review the list of children to ensure it is accurate prior to submitting the application.
View Audit 330637
Finding 512870 (2024-006)
Material Weakness 2024
Muskegon Heights Public School Academy System
MI
We will create a procedure and schedule weekly meetings to review items that need approval and payments. The business manager will meet with the management company and superintendent.
We will create a procedure and schedule weekly meetings to review items that need approval and payments. The business manager will meet with the management company and superintendent.
View Audit 330626
Kiamichi Economic Development District of Oklahoma
OK
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
THE AUDITEE CONCURS WITH THE FINDING AND HAS IMPLEMENTED A PROCESS TO ENSURE TIMELY SUBMISSION IN THE FUTURE.
THE AUDITEE CONCURS WITH THE FINDING AND HAS IMPLEMENTED A PROCESS TO ENSURE TIMELY SUBMISSION IN THE FUTURE.
View Audit 330624
Finding 512854 (2024-003)
Significant Deficiency 2024
Sheboygan Area School District
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Suspension and Debarment This is no disagreement with the finding. Management immediately began to review policies and procedures.
Suspension and Debarment This is no disagreement with the finding. Management immediately began to review policies and procedures.
View Audit 330620
Finding 512852 (2024-001)
Significant Deficiency 2024
Collins' Way, Inc.
MD
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Department of Housing and Urban Development Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Submit the $315.75 immediately to the Replacement Reserve Account and train employees involved in the requirements of HUD in regards to timely and accurate ...
Department of Housing and Urban Development Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Submit the $315.75 immediately to the Replacement Reserve Account and train employees involved in the requirements of HUD in regards to timely and accurate Replacement Reserve contributions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The amount of $315.75 was submitted to the Replacement Reserve via a transfer on September 26, 2024. Training to review the Replacement Reserve funding requirements will be completed. Name(s) of the contact person(s) responsible for corrective action: Thomas Evans, Chief Financial Officer. Planned completion date for corrective action plan: October 31, 2024 If the Department of Housing and Urban Development has questions regarding this plan, please call Thomas Evans at 301-663-8811 X1120.
View Audit 330617
Finding 512839 (2024-002)
Significant Deficiency 2024
Rural Minnesota Cep, Inc.
MN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Independent Review of Federal Reports Submitted Rural Minnesota CEP, Inc. respectfully submits the following corrective action plan for the year ended 6/30/2024. BerganKDV, LTD. St. Cloud, Minnesota Audit Period: 7/1/2023 – 6/30/2024 The findings from the year ending June 30, ...
CORRECTIVE ACTION PLAN Independent Review of Federal Reports Submitted Rural Minnesota CEP, Inc. respectfully submits the following corrective action plan for the year ended 6/30/2024. BerganKDV, LTD. St. Cloud, Minnesota Audit Period: 7/1/2023 – 6/30/2024 The findings from the year ending June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Federal Award Finding 2024-002 Independent Review of Federal Reports Submitted Recommendation: That management implement a formal policy requiring all financial reports to undergo an independent review prior to submission. This process should include a documented review checklist and sign-off by a qualified individual who is independent of the report preparation process. Action Taken: We concur with the recommendation, and it was implemented immediately 11/21/2024. The Accounting Manager will send financial reports to a responsible reviewer before submission. Upon approval from the responsible reviewer, a newly implemented checklist will be kept by the Accounting Manager documenting approval.
View Audit 330594
Finding 512720 (2024-002)
Significant Deficiency 2024
Portland Disciples Housing, Inc.
CA
Agrees with the finding. Management will take all necessary steps to ensure that all inspection will be completed at least once each fiscal year, as required and all supporting documents will be properly filed. For the seven units failed, annual physical inspection was performed and completed on Sep...
Agrees with the finding. Management will take all necessary steps to ensure that all inspection will be completed at least once each fiscal year, as required and all supporting documents will be properly filed. For the seven units failed, annual physical inspection was performed and completed on September, 30 2024
View Audit 330583
Finding 512719 (2024-001)
Significant Deficiency 2024
Portland Disciples Housing, Inc.
CA
Agrees with the finding. Management will take all necessary steps to ensure that staff get appropriate training and will maintain internal control that is effective and efficient to improve this area.
Agrees with the finding. Management will take all necessary steps to ensure that staff get appropriate training and will maintain internal control that is effective and efficient to improve this area.
View Audit 330583
Finding 512718 (2024-002)
Significant Deficiency 2024
Northwestern Retirement Housing, Inc.
CA
Agrees with the finding. Management will take all necessary steps to ensure that all inspection will be completed at least once each fiscal year, as required and all supporting documents will be properly filed. For the two units failed, annual physical inspection was performed and completed on Augu...
Agrees with the finding. Management will take all necessary steps to ensure that all inspection will be completed at least once each fiscal year, as required and all supporting documents will be properly filed. For the two units failed, annual physical inspection was performed and completed on August 29, 2024.
View Audit 330582
Finding 512717 (2024-001)
Significant Deficiency 2024
Northwestern Retirement Housing, Inc.
CA
Agrees with the finding. Management will take all necessary steps to ensure that staff get appropriate training and will maintain internal control that is effective and efficient to improve this area.
Agrees with the finding. Management will take all necessary steps to ensure that staff get appropriate training and will maintain internal control that is effective and efficient to improve this area.
View Audit 330582
Finding 512715 (2024-001)
Significant Deficiency 2024
Ide Center Apartments Ii, Inc. 042-Hd045
OH
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Unauthorized Withdrawal from Replacement Reserve Account Recommendation: Conduct training with all those who are involved with the Project to review HUD requirements for making withdrawals from the Replacement Reserve a...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Unauthorized Withdrawal from Replacement Reserve Account Recommendation: Conduct training with all those who are involved with the Project to review HUD requirements for making withdrawals from the Replacement Reserve and create a documentation process for requests and approvals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: o conduct training to review all HUD requirements regarding the process for withdrawing funds from the Replacement Reserve Account. Name(s) of the contact person(s) responsible for corrective action: Stacy Lawson, Chief Financial Officer, Jacob Schimming, Project Accountant. Planned completion date for corrective action plan: October 31, 2024
View Audit 330580
Bellin College, Inc.
WI
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The institution implemented adequate oversight to ensure the dates and the student information match NSLDS. While the institution already had a process in place to ensure National Student Clearinghouse received error-free information, the Director of Financial Aid has now started to go a step furthe...
The institution implemented adequate oversight to ensure the dates and the student information match NSLDS. While the institution already had a process in place to ensure National Student Clearinghouse received error-free information, the Director of Financial Aid has now started to go a step further and manually review a sample of records on the NSLDS to confirm accuracy.
View Audit 330530
Finding 512695 (2024-001)
Significant Deficiency 2024
College for Creative Studies
MI
Student Financial Aid Reporting Significant Deficiency
Condition: The College did not accurately report the effective date of a students' status changes to the NSLDS or the correct status change to the NSLDS. Planned Corrective Action: Before pulling the enrolled student list for submission to the National Student Clearinghouse (NSC), the Director of F...
Condition: The College did not accurately report the effective date of a students' status changes to the NSLDS or the correct status change to the NSLDS. Planned Corrective Action: Before pulling the enrolled student list for submission to the National Student Clearinghouse (NSC), the Director of Financial Aid will run a debugging process created by the Financial Aid and Information Technology teams to identify any inaccuracies in student enrollment status to be easily identified and corrected. Implementing this debugging process in advance of finalizing the NSC Student Enrollment Report file will ensure all data submitted to NSC is accurate. Contact person responsible for corrective action: Mathew Catanese, Director of Financial Aid Anticipated Completion Date: June 30, 2025
View Audit 330523
Finding 512689 (2024-001)
Significant Deficiency 2024
Janus Youth Programs, Inc.
OR
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: All Janus’ Rental Assistance Programming will be consolidated under two experienced Program Directors for whom Rental Assistance administration is a primary program component. Policies and procedures for obta...
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: All Janus’ Rental Assistance Programming will be consolidated under two experienced Program Directors for whom Rental Assistance administration is a primary program component. Policies and procedures for obtaining required documentation have been updated and include a mandatory documentation checklist submitted together with all initial payment requests, and a new policy has been created for the rare circumstances when youth are housed outside our primary service area of Multnomah, Clark or Cowlitz counties requiring Program Director sign off prior to payment. Anticipated Completion Date: November 15, 2024
View Audit 330494
Finding 512668 (2024-002)
Significant Deficiency 2024
Northeast Iowa Community College
IA
Student Financial Aid Reporting Significant Deficiency
Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Reporting – COD Reporting Significant Deficiency in Internal Control Finding Summary: During our tes...
Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Reporting – COD Reporting Significant Deficiency in Internal Control Finding Summary: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Responsible Individuals: Randy Mashek, Director of Financial Aid Corrective Action Plan: The Financial Aid office will retain documentation of the control over the SAS reconciliation process. Anticipated Completion Date: November 1, 2024.
View Audit 330475
Finding 512662 (2024-001)
Significant Deficiency 2024
Northeast Iowa Community College
IA
Special Tests & Provisions Student Financial Aid Reporting
Finding 2024-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Inter...
Finding 2024-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Finding Summary: During testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Responsible Individuals: Karla Winter, Registrar Corrective Action Plan: The Registrar’s office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s office will conduct and retain evidence of quality sampling once a semester. Anticipated Completion Date: November 1, 2024.
View Audit 330475
Finding 512647 (2024-001)
Significant Deficiency 2024
Dordt University, Inc.
IA
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding 2024-001 - Special Tests and Provisions – Gramm-Leach-Bliley Act Responsible Individuals – Director of Computer Services and Vice President for Finance & Risk Management. Finding Summary: During testing of Gramm-Leach-Bliley Act and inquiry with management, it was determined that the Unive...
Finding 2024-001 - Special Tests and Provisions – Gramm-Leach-Bliley Act Responsible Individuals – Director of Computer Services and Vice President for Finance & Risk Management. Finding Summary: During testing of Gramm-Leach-Bliley Act and inquiry with management, it was determined that the University does not have certain elements of the required written information security program in place. Corrective Action Planned: Dordt will continue to work with an external organization familiar with the policy requirements of the Gramm-Leach-Bliley Act to make sure the remaining elements have been incorporated into the written policies. Anticipated Completion Date: June 30, 2025.
View Audit 330454
Finding 512646 (2024-001)
Material Weakness 2024
Aeci Charter Schools Network
NY
Subrecipient Monitoring Cash Management Reporting
We agree with the finding and recommendation. We will implement procedures to ensure that future reporting of expenditures on this required report is accurate.
We agree with the finding and recommendation. We will implement procedures to ensure that future reporting of expenditures on this required report is accurate.
View Audit 330448
Los Angeles Christian Health Centers and Subsidiary
CO
Sliding Scale Assessment Billing Planned Corrective Action: Clinic management will implement additional checks and balances to ensure that Sliding Fee Application Forms and written income verification documentation are included in patients’ records and agree to the sliding fee level maintained in th...
Sliding Scale Assessment Billing Planned Corrective Action: Clinic management will implement additional checks and balances to ensure that Sliding Fee Application Forms and written income verification documentation are included in patients’ records and agree to the sliding fee level maintained in the electronic health records system. The Revenue Cycle Manager will increase the level of monitoring of required documentation of sliding fee levels used in billing patient charges. Person Responsible for Corrective Action Plan: Steonée Laskey, Chief Operations Officer Anticipated Date of Completion: December 31, 2024
View Audit 330447
Los Angeles Christian Health Centers and Subsidiary
CO
Reporting
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department (ITSD) will retain all supporting documentation for data elements reported in the 2024 and future years’ annual UDS report submissions. After successful UDS report submis...
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department (ITSD) will retain all supporting documentation for data elements reported in the 2024 and future years’ annual UDS report submissions. After successful UDS report submission, the ITSD will also provide the Chief Financial Officer with supporting documentation for data elements reported in the UDS report Person Responsible for Corrective Action Plan: Joe Mendez, IT Systems Director Anticipated Date of Completion: February 28, 2025
View Audit 330447
Finding 512637 (2024-002)
Significant Deficiency 2024
Lincoln Land Community College
IL
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2024-002: Missing Exit Counseling Documentation - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2024 Condition Found During our student file testing, we noted four students out of 40 did not have documentation in their file...
2024-002: Missing Exit Counseling Documentation - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2024 Condition Found During our student file testing, we noted four students out of 40 did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be a Significant Deficiency with the Eligibility Compliance Requirement. This is a repeat finding, see Prior Year Audit Findings 2023-002. Corrective Action Plan LLCC has developed a new reporting method to capture students needing exit counseling. Responsible Person for Corrective Action Plan Alison Mills-Director of Financial Aid Implementation Date of Corrective Action Plan FY25
View Audit 330436
Lincoln Land Community College
IL
Questioned Costs Student Financial Aid Eligibility
2024-001 Incorrect Pell Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2024 Condition Found During our student file testing we noted one student out of forty had was not disbursed the correct Pell Grant...
2024-001 Incorrect Pell Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2024 Condition Found During our student file testing we noted one student out of forty had was not disbursed the correct Pell Grant award. Based on the student’s enrollment status and need, the College over awarded the student by $925. We consider this to be an instance of noncompliance relating to the Eligibility Compliance Requirement. Corrective Action Plan This is a manual process and aid is initially reviewed during the awarding process. LLCC is working to create a report to double check aid that has been cancelled for students during an ineligible term. Responsible Person for Corrective Action Plan Alison Mills-Director of Financial Aid Implementation Date of Corrective Action Plan FY25
View Audit 330436 Questioned Costs: $1
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