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Corrective Action Plans

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Finding 509781 (2024-001)
Significant Deficiency 2024
Realife Cooperative of Eau Claire
WI
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not applicable.
View Audit 329515
Durand Community Unit School District No. 322
IL
The Business Director has calendar reminders set up for the end of each quarter when expenditure reports are due. When the expenditure reports for the quarter ending December 31, 2023 were filed, the Business Director noted in district files that this particular grant was not available to report. Al...
The Business Director has calendar reminders set up for the end of each quarter when expenditure reports are due. When the expenditure reports for the quarter ending December 31, 2023 were filed, the Business Director noted in district files that this particular grant was not available to report. All of the required reports are systematically opened up on IWAS and distrct expenditures are reported accordingly. This particular report was not available for completeion on January 18, 2024 when all of the other expenditure reports were filed.
View Audit 329504
Durand Community Unit School District No. 322
IL
The district has appointed the Administrative Assistant to monitor the completion status of the economic interest statements and communicate with those individuals regarding the filing requirements and deadline. Tardy individuals were reminded on multiple occasions of their obligation to file by May...
The district has appointed the Administrative Assistant to monitor the completion status of the economic interest statements and communicate with those individuals regarding the filing requirements and deadline. Tardy individuals were reminded on multiple occasions of their obligation to file by May 1st. This is the extent of our control over this process.
View Audit 329504
Finding 509777 (2024-001)
Significant Deficiency 2024
Durand Community Unit School District No. 322
IL
Internal Control / Segregation of Duties
The district will continue to have a second individual review all montly bank statements, reconciliations, and treasurer's reports. The district will continue to have the Payroll Bookkeeper review accounts payable checks prior to mailing them and maintain documenation of the checks that have been re...
The district will continue to have a second individual review all montly bank statements, reconciliations, and treasurer's reports. The district will continue to have the Payroll Bookkeeper review accounts payable checks prior to mailing them and maintain documenation of the checks that have been reviewed
View Audit 329504
Finding 509776 (2024-001)
Significant Deficiency 2024
Jasper County Rural Electric Membership Corporation
IN
Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at th is time. Management performs additional procedures to mitigate this risk. We do not have an anticipated time frame for hiring additional...
Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at th is time. Management performs additional procedures to mitigate this risk. We do not have an anticipated time frame for hiring additional employees to mitigate this risk. The responsible contact person regarding this significant deficiency is Jon Rich, CEO.
View Audit 329495
Finding 509774 (2024-001)
Significant Deficiency 2024
E Center
CA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2024-001: No Access to Historical Payroll Timesheets Management’s Response Management recognizes the absence of access to historical payroll timesheets due to E Center's transition to a new payroll system as of January 1, 2024. Following the transition, access to the prior system was discont...
Finding 2024-001: No Access to Historical Payroll Timesheets Management’s Response Management recognizes the absence of access to historical payroll timesheets due to E Center's transition to a new payroll system as of January 1, 2024. Following the transition, access to the prior system was discontinued. E Center had arranged with the former payroll provider to supply all necessary documents; however, a former employee did not download the documents before the provided link expired. Although E Center understands the importance of this finding, we are confident that it was an isolated occurrence. Our current payroll system securely retains timecard data, and we have successfully provided all requested records since the January 1 implementation of the new service. Contact Person Responsible for Corrective Action: Karen Peters Anticipated Completion Date: January 1, 2024
View Audit 329490
Finding 509765 (2023-002)
Significant Deficiency 2024
Family Development Services, Inc.
IN
Reporting Internal Control / Segregation of Duties
FDS will modify our review process for valuing In-Kind. Additional monitoring of worksheets will be implemented. After the In-Kind Valuation worksheet is completed by the person responsible and submitted monthly to finance, there will be an additional monitoring review by finance of the In-Kind Valu...
FDS will modify our review process for valuing In-Kind. Additional monitoring of worksheets will be implemented. After the In-Kind Valuation worksheet is completed by the person responsible and submitted monthly to finance, there will be an additional monitoring review by finance of the In-Kind Valuation worksheets for accuracy. The Fiscal Year In-Kind Valuation worksheet will be reviewed by the Finance Director periodically and when updates and revisions occur. A written procedure will be developed to adhere to this Finding Corrective Action Plan.
View Audit 329458
Finding 509762 (2024-001)
Significant Deficiency 2024
Decatur Housing Authority
IL
HUD Housing Programs
Corrective Action Plan Audit Finding Number: 2024-001 – Capital Funds Draws for Operations Agency: Public Housing Capital Fund Responsible Person, Title: Shara LeBeau, Executive Director Completion date: 1/1/2024 Agency Response: Concur Corrective Action Plan: Management concurs with the recommen...
Corrective Action Plan Audit Finding Number: 2024-001 – Capital Funds Draws for Operations Agency: Public Housing Capital Fund Responsible Person, Title: Shara LeBeau, Executive Director Completion date: 1/1/2024 Agency Response: Concur Corrective Action Plan: Management concurs with the recommendation and has already implemented controls in January 2024 that operation draws (BLI 1406) are obligated & expensed the same day the voucher is submitted to LOCCS.
View Audit 329434
Finding 509753 (2024-004)
Significant Deficiency 2024
Westfield Washington Schools
IN
School Nutrition Programs Internal Control / Segregation of Duties Significant Deficiency § 200.303
Finding 2024-004 – Child Nutrition Cluster – Special Tests and Provisions – Paid Lunch Equity Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action...
Finding 2024-004 – Child Nutrition Cluster – Special Tests and Provisions – Paid Lunch Equity Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The food service director will complete the Paid Lunch Equity spreadsheet, provide the spreadsheet and all supporting documents to the controller for review. Once approved, it will be submitted to the Indiana Department of Education. The supporting documents will either be scanned in or paper documents will be retained for future audit. Anticipated Completion Date: November 19, 2024
View Audit 329409
Finding 509749 (2024-003)
Material Weakness 2024
Westfield Washington Schools
IN
Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320
Finding 2024-003 – Child Nutrition Cluster – Procurement Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will contact our educationa...
Finding 2024-003 – Child Nutrition Cluster – Procurement Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will contact our educational service center and see if they are able to either do an RFI or RFP for food service equipment maintenance or we will otherwise request three quotes for small purchases. We are currently under a contract with SmartCare for food service equipment maintenance until the end of this current school year. Anticipated Completion Date: July 1, 2025
View Audit 329409
Finding 509745 (2024-002)
Material Weakness 2024
Westfield Washington Schools
IN
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303
Finding 2024-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The food service director will p...
Finding 2024-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The food service director will pull the End of Day Summary Reports from Lunchtime and input the information into the Child Nutrition Portal. All reports will be provided to the controller to confirm accuracy. Once reviewed and approved, the food service director will submit the report through the Child Nutrition Portal. All documents will be scanned together and be retained for audit. Anticipated Completion Date: October 2, 2024
View Audit 329409 Questioned Costs: $1
Finding 509741 (2024-001)
Material Weakness 2024
Westfield Washington Schools
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
Finding 2024-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: School corporation personnel w...
Finding 2024-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Marsha Bohannon, Controller Contact Phone Number: (317) 867-8000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: School corporation personnel will conduct an annual review of the income eligibility guidelines used by the food service software. The review will ensure that the guidelines are current, accurate, and consistent with federal and state requirements. The results of the review will be documented, and any necessary updates or changes will be implemented promptly. Anticipated Completion Date: November 13, 2024
View Audit 329409
Finding 509736 (2024-001)
Significant Deficiency 2024
Generations Family Health Center, Inc.
CT
Special Tests & Provisions Subrecipient Monitoring Eligibility
To Health Resources and Services Administration Generations Family Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2024 The findings from the June 30, 2024 ...
To Health Resources and Services Administration Generations Family Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings: Finding 2024.001 - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken A discrepancy was found in the sliding fee information of a selection in the audit process. The information collected by the patient intake system was not properly entered into the practice management system for a selection. Action: A periodic sliding fee scale audit across all sites will be conducted to compare the information in the patient intake system with the data in the practice management system. If there are any question regarding this plan, please e-mail Debra Daviau Savoie at DSavoie@genhealth.org.
View Audit 329406
Delano-Earlimart Irrigation District
CA
Reporting
Corrective Action Plan: Only costs related to the period in question will be listed on the SF 425. Cost detail will be generated for the period in question from the District's accounting software for use in SF 425 preparation. Prior to finalizing the SEFA, two members of District management will ver...
Corrective Action Plan: Only costs related to the period in question will be listed on the SF 425. Cost detail will be generated for the period in question from the District's accounting software for use in SF 425 preparation. Prior to finalizing the SEFA, two members of District management will verify costs incurred are for the applicable period.
View Audit 329400
Finding 509729 (2024-002)
Significant Deficiency 2024
North Marion School District No. 15
OR
Moving forward, the District will require all staff to sign-in at all testing trainings. Test training sign-in sheets and completed test assurance forms will be kept on file. Completed test assurance forms and training sign-in sheets will be cross-checked against identified test administrators.
Moving forward, the District will require all staff to sign-in at all testing trainings. Test training sign-in sheets and completed test assurance forms will be kept on file. Completed test assurance forms and training sign-in sheets will be cross-checked against identified test administrators.
View Audit 329399
Finding 509724 (2024-004)
Material Weakness 2024
Jacksonville Towers, INC
FL
Questioned Costs HUD Housing Programs Reporting
SECTION II AND SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENTS AUDITS (CONTINUED) FINDING No. 2024-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Projec...
SECTION II AND SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENTS AUDITS (CONTINUED) FINDING No. 2024-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Taken: Management is in the process of obtaining a new management agent certification. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO
View Audit 329376 Questioned Costs: $1
Finding 509723 (2024-003)
Material Weakness 2024
Jacksonville Towers, INC
FL
Questioned Costs HUD Housing Programs Reporting
SECTION II AND SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENTS AUDITS FINDING No. 2024-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should co...
SECTION II AND SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENTS AUDITS FINDING No. 2024-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date when approved. Action Taken: New manager has been trained to implement gross rent changes immediately and new procedures have been implemented to ensure timely changes.
View Audit 329376 Questioned Costs: $1
Jacksonville Towers, INC
FL
HUD Housing Programs Reporting
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action T...
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Escrows were underfunded due primarily to a high increase in insurance rates. The Project will fund the shortfall. Escrow balances will be reviewed on a regular basis to ensure adequate funding.
View Audit 329376
Jacksonville Towers, INC
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audi...
Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2023 through March 31, 2024 The findings from the March 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that tenant eligibility is verified, tenant files are properly maintained, and tenant signatures are obtained in a timely manner. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and included in monthly report procedures.
View Audit 329376
Finding 509716 (2024-002)
Significant Deficiency 2024
Crown College
MN
Student Financial Aid Reporting Significant Deficiency
National Student Loan Data System (NSLDS) Enrollment Reporting Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accur...
National Student Loan Data System (NSLDS) Enrollment Reporting Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office will further collaborate and expand procedures with the Registrar office to continue to ensure that we meet the Code of Federal Regulations, 34 CFR 685.309 that requires enrollment status changes to be reported to NSLDS within 30 days or 60 days if scheduled enrollment transmission will be sent within 60 days. Specifically, adjusting procedure to ensure that all 0.0 GPA students due to F grade are reported. Name(s) of the contact person(s) responsible for corrective action: Alyssa Gillette Planned completion date for corrective action plan: November 30, 2024
View Audit 329373
Finding 509710 (2024-003)
Significant Deficiency 2024
University of Dubuque
IA
Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303
Finding: The University has not created or implemented a comprehensive information security policy. Corrective Actions Taken or Planned: These policies are currently in place and regularly practiced. Currently the University of Dubuque is in the process of formally writing up a comprehensive securi...
Finding: The University has not created or implemented a comprehensive information security policy. Corrective Actions Taken or Planned: These policies are currently in place and regularly practiced. Currently the University of Dubuque is in the process of formally writing up a comprehensive security policy. Person Responsible: Teresa Brahm, TBrahm@dbq.edu Anticipated completion date: 10/01/2024
View Audit 329370
Finding 509709 (2024-002)
Significant Deficiency 2024
University of Dubuque
IA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303
Finding: The University’s R2T4 calculation was improper for one student, as the student had not signed a promissory note for the direct loans and the direct loans should have not been included in the calculation. Corrective Actions Taken or Planned: The Director of Financial Aid reviews and process...
Finding: The University’s R2T4 calculation was improper for one student, as the student had not signed a promissory note for the direct loans and the direct loans should have not been included in the calculation. Corrective Actions Taken or Planned: The Director of Financial Aid reviews and processes the R2T4 calculations. The Director will reassess R2T4 calculations and verify that only aid with signed promissory notes are being included in R2T4 calculations. Internal policies and procedures have been updated to ensure accurate calculations. Person Responsible: Teresa Brahm, TBrahm@dbq.edu Anticipated completion date: 09/25/2024
View Audit 329370 Questioned Costs: $1
Finding 509708 (2024-001)
Significant Deficiency 2024
University of Dubuque
IA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar’s Office submits a monthly report to the National Student Clearinghouse (NSC). To ensure withdraw dates during the acad...
Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar’s Office submits a monthly report to the National Student Clearinghouse (NSC). To ensure withdraw dates during the academic year are being reported on a timely basis Financial Aid Office will manually check and enter dates of withdrawn students to NSC and National Student Loan Data Systems (NSLDS). Students who have withdrawn at the end of the spring semester will be manually entered and monitored closely by the Registrar’s Office who will adjust reporting schedule to ensure timely reporting of withdrawn dates Financial Aid Office and Registrar’s Office have been continually working together to ensure timely and accurate reporting of withdrawal dates. Person Responsible: Teresa Brahm, TBrahm@dbq.edu Anticipated completion date: 09/25/2024
View Audit 329370
Finding 509703 (2024-007)
Material Weakness 2024
Madison-Carver Academy
MI
Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514
The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...
The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future.
View Audit 329351
Finding 509702 (2024-006)
Material Weakness 2024
Madison-Carver Academy
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways:1.     We will ensure a signature and date are included on all paperwork needing review and approval going forward. ...
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways:1.     We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.2.     All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.
View Audit 329351
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