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Corrective Action Plans

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Winnebago Cusd #323
IL
Questioned Costs
Better management of expenditures related to Title purchases and not expensing funds from the previous fiscal year. Created a dummy Title account number to help manage spending before the grant is offically approved to help with the management.
Better management of expenditures related to Title purchases and not expensing funds from the previous fiscal year. Created a dummy Title account number to help manage spending before the grant is offically approved to help with the management.
View Audit 327603 Questioned Costs: $1
Winnebago Cusd #323
IL
Questioned Costs Procurement, Suspension & Debarment
Better management of expenditures related to Title purchases and not expensing funds from the previous fiscal year. Created a dummy Title account number to help manage spending before the grant is offically approved to help with the management.
Better management of expenditures related to Title purchases and not expensing funds from the previous fiscal year. Created a dummy Title account number to help manage spending before the grant is offically approved to help with the management.
View Audit 327603 Questioned Costs: $1
Finding 504859 (2024-001)
Material Weakness 2024
Winnebago Cusd #323
IL
Special Tests & Provisions
Learning and understanding the way specific account numbers work and why/when journal entries need to be made. Understanding is still needed from prior fiscal years. Quarterly review of account numbers that we struggle with, i.e. liability accounts.
Learning and understanding the way specific account numbers work and why/when journal entries need to be made. Understanding is still needed from prior fiscal years. Quarterly review of account numbers that we struggle with, i.e. liability accounts.
View Audit 327603
Finding 504858 (2024-001)
Significant Deficiency 2024
Onslow County Hospital Authority
NC
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.502 § 200.510
Carl Biber Chief Financial Officer 317 Western Boulevard Jacksonville, North Carolina 28546 Anticipated Completion Date: June 30, 2025 Annually, the Authority will perform additional verifications of the completeness of the Schedule of Expenditures of Federal awards by confirming directly with th...
Carl Biber Chief Financial Officer 317 Western Boulevard Jacksonville, North Carolina 28546 Anticipated Completion Date: June 30, 2025 Annually, the Authority will perform additional verifications of the completeness of the Schedule of Expenditures of Federal awards by confirming directly with the mortgagee the balance as of year-end and activity for the year then ended.
View Audit 327600
Finding 504850 (2024-003)
Significant Deficiency 2024
Art Academy of Cincinnati
OH
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
The Financial Aid (FA) department is taking additional steps to determine the amount of Federal Direct Loans a student is eligible to receive based on their academic classification, ensuring the loan amounts align with the annual limits set forth by the U.S. Department of Education, which are contin...
The Financial Aid (FA) department is taking additional steps to determine the amount of Federal Direct Loans a student is eligible to receive based on their academic classification, ensuring the loan amounts align with the annual limits set forth by the U.S. Department of Education, which are contingent on the student's academic progress and dependency status. Monitoring will take place by FA to review student loans prior to disbursement to ensure awards are following Department of Education guidelines. Completion date: This process has been implemented with the start of the Fall 2024 semester.
View Audit 327576
Finding 504849 (2024-002)
Significant Deficiency 2024
Art Academy of Cincinnati
OH
Questioned Costs Student Financial Aid Eligibility
The Financial Aid (FA) department is verifying the cost of attendance (COA) by crossreferencing the student's enrollment status, residency status, and any special circumstances before any financial aid is disbursed. FA is also monitoring changes in a student's enrollment status, housing arrangements...
The Financial Aid (FA) department is verifying the cost of attendance (COA) by crossreferencing the student's enrollment status, residency status, and any special circumstances before any financial aid is disbursed. FA is also monitoring changes in a student's enrollment status, housing arrangements, awarding or other factors that could affect their COA and running an "Over Award Report" from Campus Cafe throughout the semester. Completion Date: This process has been implemented with the start of the Fall 2024 semester.
View Audit 327576 Questioned Costs: $1
Finding 504841 (2024-001)
Material Weakness 2024
Napoleon Community Schools
MI
Procurement, Suspension & Debarment § 200.320
Finding: 2024-001 – Procurement, Suspension and Debarment U.S. Department of Education – Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559); Passed through the Michigan Department of Education (MDE); All project numbers. Auditor Description of Condition and Effect: Of the six vendors tested ...
Finding: 2024-001 – Procurement, Suspension and Debarment U.S. Department of Education – Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559); Passed through the Michigan Department of Education (MDE); All project numbers. Auditor Description of Condition and Effect: Of the six vendors tested for compliance with procurement requirements, the District was unable to provide documentation for compliance with procurement standards for one vendor tested. The vendor had total expenditures of $81,757 during the current fiscal year. Included in these expenditures was the purchase of equipment in the amount of $30,321 which is in excess of the MDE competitive bid threshold. The District was unable to provide documentation to support that competitive bidding was performed in accordance with the District's policies and procedures and MDE guidelines. Additionally, multiple quotes were not obtained for the remaining purchases not in excess of the MDE competitive bid threshold. The District could not properly document compliance with federal requirements as required under Uniform Guidance. Auditor Recommendation: We recommend that the District reviews its policies and procedures to ensure that applicable procurement requirements are followed and documented when the District enters into new contracts or procurement arrangements with vendors for goods and/or services on federal programs. Corrective Action: District officials will review the District's internal procedures to ensure future compliance with and appropriate documentation of procurement requirements vendor relationships. Responsible Person: Lauren Bailey, LEA Business Manager Anticipated Completion Date: June 30, 2025
View Audit 327575
Finding 504833 (2024-002)
Material Weakness 2024
City of Carbondale, Illinois
IL
Reporting Cash Management
Views of the responsible officials and planned corrective actions Management agrees that a centralized reconciliation control process should be in place, given the large amount of grants that the City has been awarded and will continue to apply for in the future. Management will work to develop tho...
Views of the responsible officials and planned corrective actions Management agrees that a centralized reconciliation control process should be in place, given the large amount of grants that the City has been awarded and will continue to apply for in the future. Management will work to develop those procedures and communicate with other departments.
View Audit 327562
Finding 504832 (2024-001)
Material Weakness 2024
City of Carbondale, Illinois
IL
Internal Control / Segregation of Duties
Views of the responsible officials and planned corrective actions Management agrees that the review and approval process may need to be examined and refined to ensure financial information is properly recorded.
Views of the responsible officials and planned corrective actions Management agrees that the review and approval process may need to be examined and refined to ensure financial information is properly recorded.
View Audit 327562
Finding 504831 (2024-001)
Significant Deficiency 2024
Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce
WY
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.332 Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Finding Summary: There was no evidence retained that the Medical Center’s compliance and financial reports sub...
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.332 Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Finding Summary: There was no evidence retained that the Medical Center’s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Responsible Individuals: Program Director – Jason Mincer Corrective Action Plan: One step will be added to the current plan: Enroll Wyoming has changed its review process to be as follows: - Each individual navigator completes a weekly form that is collected and reviewed by our Insurance Market Place Project Specialist. - The Insurance Market Place Project Specialist compiles the data from all navigator submissions and aggregates the work. - The aggregated information is then input into the federal Health Insurance Oversight System (HIOS). - A screenshot of the input data is captured and uploaded into DocuSign. - The Insurance Market Place Project Specialist and the Enroll Wyoming Project Manager sign off on the report in DocuSign. - An email is sent to the Director of Community Health upon completion. - All documentation will be available on the S drive. Anticipated Completion Date: The new process will begin with the filing of the weekly reports on 10/1/2024.
View Audit 327536
Finding 504830 (2024-001)
Significant Deficiency 2024
Taos Health Systems, Inc.
NM
Procurement, Suspension & Debarment
Action taken in response to finding: The Chief Financial Officer (CFO) reviewed the procurement policy with the ROAMS Director. The CFO educated the ROAMS Director that the Organization will need to have a separate document on sole source justification and that a suspension and debarment check wil...
Action taken in response to finding: The Chief Financial Officer (CFO) reviewed the procurement policy with the ROAMS Director. The CFO educated the ROAMS Director that the Organization will need to have a separate document on sole source justification and that a suspension and debarment check will need to be completed for every vendor used in either purchasing equipment or services. The CFO also sits on the governing board of the ROAMS program and will ensure the procurement policy is reminded when specific issues or approvals come to the governing board. The grant accountant will also give the CFO notice if equipment is being purchased or contracts entered into that are being paid out of federal grant funds and there is no attached separate documentation for sole source or documentation of check for suspension and disbarment.Action taken in response to finding: The Chief Financial Officer (CFO) reviewed the procurement policy with the ROAMS Director. The CFO educated the ROAMS Director that the Organization will need to have a separate document on sole source justification and that a suspension and debarment check will need to be completed for every vendor used in either purchasing equipment or services. The CFO also sits on the governing board of the ROAMS program and will ensure the procurement policy is reminded when specific issues or approvals come to the governing board. The grant accountant will also give the CFO notice if equipment is being purchased or contracts entered into that are being paid out of federal grant funds and there is no attached separate documentation for sole source or documentation of check for suspension and disbarment. Name(s) of the contact person(s) responsible for corrective action: CFO, ROAMS Director, and Grants Accountant Planned completion date for corrective action plan: Will implement in fiscal year 2025.
View Audit 327534
Finding 504829 (2024-001)
Significant Deficiency 2024
Junior Achievement of Arizona, Inc.
AZ
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, we...
Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, were included within the reimbursement request. Contact Person – Amy Schaefer, VP of Finance – amys@jaaz.org – (602) 616-0873 Corrective Action Plan – Management has implemented procedures to verify that the expenditures that are requested for reimbursement are accurate and are allowable under the Uniform Guidance. Review procedures will be used to help ensure that only allowable salaries expenses are included in reimbursement requests.
View Audit 327529 Questioned Costs: $1
Chicago Theological Seminary
IL
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-005 Enrollment Reporting Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing #: 84.268 Questioned Cost...
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-005 Enrollment Reporting Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing #: 84.268 Questioned Costs: None Corrective Action: We agree with the auditor’s comments, and actions stated in the recommendation. The Seminary will strengthen its review process of data in NSLDS to ensure enrollment effective dates and program enrollment information is accurate for each student. Contact Person: Michele Carr, Controller Completion Date: September 30, 2024
View Audit 327528
Chicago Theological Seminary
IL
Student Financial Aid Matching / Level of Effort / Earmarking
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-004 Disbursements To or On Behalf of Students Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing #: 84...
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-004 Disbursements To or On Behalf of Students Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing #: 84.268 Questioned Costs: None Corrective Action: We agree with the auditor’s comments, and actions stated in the recommendation. The Seminary will formalize the process of notifying students via email regarding their financial aid disbursements. The email will contain the anticipated date and amount of the disbursement, the right to cancel all or a portion of the loan and the procedures and time by which the student must notify the organization that he or she wishes to cancel the loan disbursement. This notification will go out no earlier than 30 days before, and no later than 30 days after, crediting the student’s ledger account. Contact Person: Michele Carr, Controller Completion Date: September 17, 2024
View Audit 327528
Chicago Theological Seminary
IL
Student Financial Aid Matching / Level of Effort / Earmarking
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-003 Return of Title IV Funds Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing #: 84.268 Questioned ...
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-003 Return of Title IV Funds Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing #: 84.268 Questioned Costs: None Corrective Action: We agree with the auditor’s comments, and actions stated in the recommendation. The Seminary will use the appropriate Return of Title IV Aid Worksheet found in the Federal Student Aid Handbook to ensure the calculations are accurate and percentages rounded to three decimal places. Contact Person: Michele Carr, Controller Completion Date: September 18, 2024
View Audit 327528
Chicago Theological Seminary
IL
Student Financial Aid Matching / Level of Effort / Earmarking
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-002 Gramm-Leach-Bliley Act-Student Information Security Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance List...
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-002 Gramm-Leach-Bliley Act-Student Information Security Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing #: 84.268 Questioned Costs: None Corrective Action: We agree with the auditor’s comments, and actions stated in the recommendation. The Seminary has updated its information security program to include the timeline for disposing of customer information securely and anticipating and evaluating changes to the information security network. Contact Person: Darnell Payne, Director of Information Technology Completion Date: September 30, 2024
View Audit 327528
Chicago Theological Seminary
IL
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-001 Verification Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing #: 84.268 Questioned Costs: None ...
MANAGEMENT’S CORRECTIVE ACTION PLAN CHICAGO THEOLOGICAL SEMINARY For The Year Ended June 30, 2024 Finding 2024-001 Verification Federal Agency: U.S. Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing #: 84.268 Questioned Costs: None Corrective Action: We agree with the auditor’s comments, and actions stated in the recommendation. The Seminary will be amending its Policies and Procedures to incorporate required language to be in compliance. Furthermore, the Seminary has hired a consultant with 15 years of experience managing Federal Awards. In partnership with the consultant, the Seminary will implement additional controls to ensure application of new policies and procedures. Contact Person: Michele Carr, Controller Anticipated Completion Date: October 31, 2024
View Audit 327528
Finding 504823 (2024-001)
Material Weakness 2024
Homecrest House
MD
HUD Housing Programs
Corrective Action Plan prepared by: Name: Louis Sigalas Position: CFO Telephone Number: 301-939-4488 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1...
Corrective Action Plan prepared by: Name: Louis Sigalas Position: CFO Telephone Number: 301-939-4488 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation • 21 instances were noted where EIV information was provided in electronic format. I agree with the following item that was noted. b. Action(s) Taken or Planned on the Finding This was a simple error/oversight in sending along documents electronically that should have only been reviewed in person as they were included on the full request list from the auditors. Moving forward we want that list from the auditors separate from the full list. Additionally, we have reiterated through training to the employees involved as well as other employees in the organization that EIV forms cannot be sent electronically and the auditors must review in person. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations We deem this finding corrected. There are no financial issues as they relate to this item. All documents that were shared/emails have been fully deleted so no one can gain access. We have spoken with the employees as well as departments heads to ensure that this does not occur again and it will be emphasized more in our trainings.
View Audit 327520
Finding 504815 (2024-004)
Significant Deficiency 2024
Madison Community Hospital
SD
Special Tests & Provisions Student Financial Aid Significant Deficiency
Department of Agriculture Federal Financial Assistance Listing #10.766 Communities Facilities Loans and Grants Finding Summary: There was no documented independent review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Teres...
Department of Agriculture Federal Financial Assistance Listing #10.766 Communities Facilities Loans and Grants Finding Summary: There was no documented independent review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Teresa Mallett, Chief Financial Officer Corrective Action Plan: The Board of Directors will be given an update at each board meeting with the balance in the reserve account with the required minimum balance covenant requirement. This notification will be documented in the board minutes. Anticipated Completion Date: September 24, 2024
View Audit 327501
Finding 504807 (2024-005)
Significant Deficiency 2024
Beaver River Central School District
NY
Reporting Significant Deficiency Internal Control / Segregation of Duties
See Finding Control Number 2024-004 for the Criteria, Condition, Effect, and Recommendation, and Views of Responsible Officials and Planned Corrective Actions. Finding 2024-004 is considered a significant deficiency in internal control over financial reporting and compliance with the requirements of...
See Finding Control Number 2024-004 for the Criteria, Condition, Effect, and Recommendation, and Views of Responsible Officials and Planned Corrective Actions. Finding 2024-004 is considered a significant deficiency in internal control over financial reporting and compliance with the requirements of federal programs.
View Audit 327488
Finding 504806 (2024-002)
Significant Deficiency 2024
Saint Leo University, INC
FL
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct payment periods and are completed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...
Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct payment periods and are completed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The staff responsible for R2T4 calculations have changed. The staff currently completing these calculations have gone through training and a new tool has been provided, a quality control (QC) spreadsheet. This spreadsheet will be used to double-check payment period dates, used in the system calculation, to ensure ensure it is consistently pulling accurate data and is reviewed weekly. Name(s) of the contact person(s) responsible for corrective action: Brenda Clark Planned completion date for corrective action plan: December 2024
View Audit 327479
Finding 504804 (2024-001)
Significant Deficiency 2024
Saint Leo University, INC
FL
Questioned Costs Student Financial Aid Significant Deficiency
NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no d...
NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately 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 policy regarding program start dates has been changed and training has occurred to inform the community of the change in processes; data accuracy is consistently monitored by the Registrar’s Office. Name(s) of the contact person(s) responsible for corrective action: Kelsea Gonzalez Planned completion date for corrective action plan: Older program start dates for separated students have been updated with the conclusion of the corrective action plan from 2022-23, ending on 6/30/24, which overlapped with the 2023-24 audit.
View Audit 327479 Questioned Costs: $1
Finding 504796 (2024-001)
Significant Deficiency 2024
Habitat for Humanity of the Charlotte Region, Inc. and Subsidiaries
NC
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
Habitat for Humanity of the Charlotte Region (HCR) verifies suspension and debarment status through SAM.gov. This was an isolated incident. Of the 19 items reviewed, only one verification was not completed. This specific contractor self-certified that they were not suspended or debarred from workin...
Habitat for Humanity of the Charlotte Region (HCR) verifies suspension and debarment status through SAM.gov. This was an isolated incident. Of the 19 items reviewed, only one verification was not completed. This specific contractor self-certified that they were not suspended or debarred from working on government contracts before the contract was awarded. The ARPA contract that governs this grant allows contractor self-certification to meet compliance requirements. The validation was not done prior to grant award, but it was subsequently validated on SAM.gov that the contractor is not debarred or suspended. We are updating our process documentation to ensure that verification of self-certification is completed prior to contract award.
View Audit 327465
Lss Housing Jamestown, Inc.
ND
Questioned Costs HUD Housing Programs Special Tests & Provisions
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema,...
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema, Asset Management Director Corrective Action Plan: Management has requested approval from HUD to waive the deposit requirement due to insufficient cash flow from operations. Anticipated Completion Date: October 2024
View Audit 327440 Questioned Costs: $1
Mount Prospect School District 57
IL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Management agrees with this finding. Management is in the process of implementing a more thorough review of the claim reports to ensure proper cutoff is maintained.
Management agrees with this finding. Management is in the process of implementing a more thorough review of the claim reports to ensure proper cutoff is maintained.
View Audit 327428 Questioned Costs: $1
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