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Corrective Action Plans

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Finding 512501 (2024-005)
Material Weakness 2024
Transit Authority of Warren County
PA
Internal Control / Segregation of Duties Material Weakness Reporting
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements (material weakness) Year ended June 30, 2024 Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to re...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements (material weakness) Year ended June 30, 2024 Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Grantee Response: Transit Authority of Warren County and Executive Director, Wendy Hollabaugh, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in the year ending June 30, 2025. Further, we acknowledge our responsibility for the financial statements and have the ability to make informed judgments on those financial statements. Executive Director, Wendy Hollabaugh, expects that it will continue to outsource the preparation of the annual financial statements to its audit firm for the year ending June 30, 2025 as this is the most cost effective manner to produce this information.
View Audit 330285
Finding 512479 (2024-003)
Material Weakness 2024
Mendon Community Schools
MI
Auditor Description of Condition and Effect: During our audit procedures over the School's procurement process, we noted that one contract file tested had the required bid documentation. However, the School did not verify that the vendor selected for testing was not suspended or debarred.
Auditor Description of Condition and Effect: During our audit procedures over the School's procurement process, we noted that one contract file tested had the required bid documentation. However, the School did not verify that the vendor selected for testing was not suspended or debarred.
View Audit 330264
Finding 512479 (2024-003)
Material Weakness 2024
Mendon Community Schools
MI
The School did not follow requirements to check whether a vendor is suspended or debarred.
The School did not follow requirements to check whether a vendor is suspended or debarred.
View Audit 330264
Finding 512479 (2024-003)
Material Weakness 2024
Mendon Community Schools
MI
Auditor Recommendation: We recommend that the School enhance its procurement procedures to ensure that all projects exceeding the MDE threshold have completed bids and documentation is included in the project file for sufficient audit documentation. Also, the School should verify that any vendors or...
Auditor Recommendation: We recommend that the School enhance its procurement procedures to ensure that all projects exceeding the MDE threshold have completed bids and documentation is included in the project file for sufficient audit documentation. Also, the School should verify that any vendors or contractors selected are verified as neither suspended or debarred per the SAM.gov website.
View Audit 330264
Finding 512479 (2024-003)
Material Weakness 2024
Mendon Community Schools
MI
Corrective Action: The district will verify vendors through SAM.gov to ensure they are neither suspended or debarred.
Corrective Action: The district will verify vendors through SAM.gov to ensure they are neither suspended or debarred.
View Audit 330264
Finding 512479 (2024-003)
Material Weakness 2024
Mendon Community Schools
MI
Responsible Person: Lisa VanZoest, Business Manager
Responsible Person: Lisa VanZoest, Business Manager
View Audit 330264
Finding 512479 (2024-003)
Material Weakness 2024
Mendon Community Schools
MI
Anticipated Completion Date: June 30, 2025
Anticipated Completion Date: June 30, 2025
View Audit 330264
Finding 512476 (2024-006)
Significant Deficiency 2024
Chippewa Hills School District
MI
Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions
Finding 2024-006 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-006 Special Tests Type: Significant Deficiency in internal control over compliance / Noncompliance Prevailing Wage. Program: COVID 19 - Education Stabilization Fund (ALN 84.425U ESSER III Formula) Condition: As a ...
Finding 2024-006 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-006 Special Tests Type: Significant Deficiency in internal control over compliance / Noncompliance Prevailing Wage. Program: COVID 19 - Education Stabilization Fund (ALN 84.425U ESSER III Formula) Condition: As a result of Management oversight, the District was unable to provide evidence that prevailing wages were paid for the two construction projects charged to the grant. Corrective action to be taken: Grant agreements will be reviewed, approved, and maintained by all applicable shareholders to ensure awarded contracts paid with state or federal funds from the grant has the requisite legal compliance metrics guaranteeing that prevailing wage requirements are included in the contract language and obtain documentation that prevailing wages are paid. Corrective action timeline: The corrective action is effective immediately. District leader responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance
View Audit 330250
Finding 512475 (2024-005)
Material Weakness 2024
Chippewa Hills School District
MI
Allowable Costs / Cost Principles § 200.402
Finding 2024-005 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-005 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authoriz...
Finding 2024-005 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-005 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authorized in the grant budget. Corrective action to be taken: Grant agreements will be reviewed, approved, and maintained by all applicable shareholders with correlating budgeting metrics in place to ensure compliance continuity throughout the life cycle of the grant. The collaborative approach is designed to provide a thorough understanding of allowable costs, provide redundancy in grant metrics in the event of personnel changes, and support the established internal controls to assure charges to the grant do not exceed the budget and only allowable costs are charged to the grant. Corrective action timeline: The corrective action is effective immediately. District leader responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance
View Audit 330250
Finding 512474 (2024-004)
Material Weakness 2024
Chippewa Hills School District
MI
Allowable Costs / Cost Principles § 200.402
Finding 2024-004 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-004 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authoriz...
Finding 2024-004 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-004 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authorized in the grant budget. Corrective action to be taken: Grant agreements will be reviewed, approved, and maintained by all applicable shareholders with correlating budgeting metrics in place to ensure compliance continuity throughout the life cycle of the grant. The collaborative approach is designed to provide a thorough understanding of allowable costs, provide redundancy in grant metrics in the event of personnel changes, and support the established internal controls to assure charges to the grant do not exceed the budget. Corrective action timeline: The corrective action is effective immediately. District leader responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance
View Audit 330250
Redford Union School District #1
MI
Subrecipient Monitoring Matching / Level of Effort / Earmarking
2024-003 – Written Policies Required by the Uniform Grant Guidance (Repeat). Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of...
2024-003 – Written Policies Required by the Uniform Grant Guidance (Repeat). Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We are aware that the District is evaluating options using internal and external resources to take corrective action. We recommend that the District proceed with its selected option as soon as practical, but no later than the end of the next fiscal year. Corrective Action: As noted, the District has processes in place that cover all grant guidelines related to federal funds. However, upon bringing it to our attention that these policies should be in writing, we are making every endeavor to comply. The District is currently working on drafting policies that will meet the criteria set out in the Uniform Guidance and plan to have those in place by the end of the fiscal year. Responsible Person: Mike Beltnick, CFO. Anticipated Completion Date: June 30, 2025.
View Audit 330211
Finding 512451 (2024-002)
Significant Deficiency 2024
Archdiocese of St. Louis
MO
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding No.: 2024-002 - Significant Deficiency Personnel Responsible for Corrective Action: Kevin Hodges, Senior Director of Finance Anticipated Completion Date: March 31, 2025 Corrective Action Plan: St. Patrick Center will update the agency's procurement policy to require a SAM verification for an...
Finding No.: 2024-002 - Significant Deficiency Personnel Responsible for Corrective Action: Kevin Hodges, Senior Director of Finance Anticipated Completion Date: March 31, 2025 Corrective Action Plan: St. Patrick Center will update the agency's procurement policy to require a SAM verification for any vendors who receive contracts or are involved in covered transactions. The updated policy will include a procedure mandating a notation that SAM verification was completed prior to issuing payment to the vendor or signing the contract.
View Audit 330185
Finding 512449 (2024-001)
Significant Deficiency 2024
Archdiocese of St. Louis
MO
Subrecipient Monitoring Cash Management Reporting
Finding No.: 2024-001 - Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Good Shepherd Children and Family Services Anticipated Completion Date: March 31, 2025 Corrective Action Plan: Good Shepherd Children and Family Services (GS) will implement a control pro...
Finding No.: 2024-001 - Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Good Shepherd Children and Family Services Anticipated Completion Date: March 31, 2025 Corrective Action Plan: Good Shepherd Children and Family Services (GS) will implement a control procedure to ensure proper review of monthly financial reimbursement reports for accuracy. An Archdiocese Finance Office accountant will prepare the monthly reports. Reports and supporting documents will be sent to GS's Chief Program Officer and Pregnancy & Parenting Services Program Director. GS management will review and approve the reports before submitting them via email, along with approvals for reimbursement.
View Audit 330185
Finding 512440 (2024-003)
Significant Deficiency 2024
Dundee Community Schools
MI
Eligibility School Nutrition Programs Significant Deficiency
2024-003 – Eligibility. Auditor Description of Condition and Effect. In our sample of 40 applications from all students receiving free or reduced cost meals during the year, we noted one instance in which the point of sale (POS) system used by the District classified a student to be free, however,...
2024-003 – Eligibility. Auditor Description of Condition and Effect. In our sample of 40 applications from all students receiving free or reduced cost meals during the year, we noted one instance in which the point of sale (POS) system used by the District classified a student to be free, however, application reviewed by the District indicated ineligible to receive free and reduce meal. The student received free-price meals during the 2024 school year. As a result of this condition, the District granted free lunch to a student that did not meet the eligibility requirements. Auditor Recommendation. The district should perform a review of the POS system to match with the application to ensure only eligible students are provided with free and reduced meal. Responsible Person: Scott Leach, Superintendent and Crystal Lee, Food Service Director.Corrective Action. Management concurs with the finding. The district has already put in multiple checks and procedures for food service. The Point of Sale now has custom reports to help make sure students are in the Point-of-Sale system correctly. The Eligibility listing will be verified multiple times throughout the year. The district has set up weekly meetings with the Food Service Director, Superintendent Administrative Assistant, and the Business Manager. Anticipated Completion Date: June 30, 2025.
View Audit 330178
Finding 512439 (2024-001)
Significant Deficiency 2024
The Housing Authority of the City of Fairfield
AL
Procurement, Suspension & Debarment HUD Housing Programs
Corrective Action Management has issued a formal response to HUD’s Findings dated August 12, 2024, outlining specific corrective actions and considers the corrective actions satisfactorily implemented as of November 5, 2024. The Authority’s Executive Director, Shannon Eady has assumed the responsib...
Corrective Action Management has issued a formal response to HUD’s Findings dated August 12, 2024, outlining specific corrective actions and considers the corrective actions satisfactorily implemented as of November 5, 2024. The Authority’s Executive Director, Shannon Eady has assumed the responsibility of continued execution of the corrective actions.
View Audit 330174
Finding 512435 (2024-002)
Significant Deficiency 2024
Broad Top Area Medical Center, Inc.
PA
Reporting Cash Management
Corrective Action: Comment: Because our fiscal year ends on the month of February, we didn’t supply data to our financial auditors until August into September. Because our auditors were behind in their commitments, it pushed back our final audit by a couple of months. • First, we changed auditing fi...
Corrective Action: Comment: Because our fiscal year ends on the month of February, we didn’t supply data to our financial auditors until August into September. Because our auditors were behind in their commitments, it pushed back our final audit by a couple of months. • First, we changed auditing firms. o We needed a firm that could commit to having financials completed in a timelier manner. • Most of our information had to be supplied to the auditors in the 3rd month after fiscal year end. • Sampling and testing need to begin as soon as data is received from BTAMC.
View Audit 330167
Finding 512434 (2024-001)
Material Weakness 2024
Broad Top Area Medical Center, Inc.
PA
Reporting Internal Control / Segregation of Duties
Corrective Action: Comment: Due to illnesses, vacations, and holidays within our billing department at the end of 2023, we became almost 3 months in processing claims. This in turn caused a very large accrual at the fiscal year end into our AR. Most AR adjustments aren’t done until EOB’s are returne...
Corrective Action: Comment: Due to illnesses, vacations, and holidays within our billing department at the end of 2023, we became almost 3 months in processing claims. This in turn caused a very large accrual at the fiscal year end into our AR. Most AR adjustments aren’t done until EOB’s are returned from the insurance companies. The auditors felt we didn’t account for enough adjustments per their sampling. • Recognize billing cycles are getting behind quicker by management. • Start having the billing director report new metrics monthly so management can react quicker to any potential issues. • Management needs to quickly formulate a plan to support the billing department to achieve an acceptable number of cycle days. o This could include approving overtime. o Adding temporary employees. o Having other staff with any experience assist the department.
View Audit 330167
Finding 512428 (2024-004)
Material Weakness 2024
Three Rivers Community Schools
MI
Three Rivers Community Schools is implementing a formal review process for federal reimbursement requests to ensure compliance with documentation requirements. This plan includes:
Three Rivers Community Schools is implementing a formal review process for federal reimbursement requests to ensure compliance with documentation requirements. This plan includes:
View Audit 330154
Finding 512428 (2024-004)
Material Weakness 2024
Three Rivers Community Schools
MI
• Instituting a tracking system for expenditures tied to reimbursement requests, ensuring all costs are recorded in the general ledger before reimbursement is requested.
• Instituting a tracking system for expenditures tied to reimbursement requests, ensuring all costs are recorded in the general ledger before reimbursement is requested.
View Audit 330154
Finding 512428 (2024-004)
Material Weakness 2024
Three Rivers Community Schools
MI
• Requiring that all reimbursement requests are accompanied by documentation confirming that expenses were incurred as specified, either before or immediately after the request date.
• Requiring that all reimbursement requests are accompanied by documentation confirming that expenses were incurred as specified, either before or immediately after the request date.
View Audit 330154
Finding 512428 (2024-004)
Material Weakness 2024
Three Rivers Community Schools
MI
• Providing training for the new business manager and relevant staff on federal documentation standards and procedures to support accurate and compliant cash requests. By establishing these controls, the District aims to ensure all reimbursement requests align with incurred expenditures and meet fed...
• Providing training for the new business manager and relevant staff on federal documentation standards and procedures to support accurate and compliant cash requests. By establishing these controls, the District aims to ensure all reimbursement requests align with incurred expenditures and meet federal documentation standards.
View Audit 330154
Finding 512426 (2024-003)
Material Weakness 2024
Three Rivers Community Schools
MI
Three Rivers Community Schools is implementing a corrective action plan to improve budget monitoring for federal awards, which includes:
Three Rivers Community Schools is implementing a corrective action plan to improve budget monitoring for federal awards, which includes:
View Audit 330154
Finding 512426 (2024-003)
Material Weakness 2024
Three Rivers Community Schools
MI
• Developing a standardized budget tracking and review process to identify and address any variances between actual expenditures and the approved budget.
• Developing a standardized budget tracking and review process to identify and address any variances between actual expenditures and the approved budget.
View Audit 330154
Finding 512426 (2024-003)
Material Weakness 2024
Three Rivers Community Schools
MI
• Conducting quarterly reviews of Title I expenditures against budgeted amounts, allowing management to request budget amendments as needed when expenditures approach or exceed the 10% threshold.
• Conducting quarterly reviews of Title I expenditures against budgeted amounts, allowing management to request budget amendments as needed when expenditures approach or exceed the 10% threshold.
View Audit 330154
Finding 512426 (2024-003)
Material Weakness 2024
Three Rivers Community Schools
MI
• Training finance staff on federal budget compliance requirements, including the need for pre-approval of significant budget modifications. These actions will strengthen our compliance with federal requirements and ensure expenditures are appropriately budgeted before reimbursement requests.
• Training finance staff on federal budget compliance requirements, including the need for pre-approval of significant budget modifications. These actions will strengthen our compliance with federal requirements and ensure expenditures are appropriately budgeted before reimbursement requests.
View Audit 330154
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