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Corrective Action Plans

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Finding 502910 (2024-001)
Significant Deficiency 2024
Goshen Central School District
NY
Allowable Costs / Cost Principles § 200.430
The District will implement a system of internal controls to ensure that all certifications are completed by employees working in the federal award programs and in a timely manner. Additionally, the District will ensure that the time being charged to the grant agrees to actual time spent working in...
The District will implement a system of internal controls to ensure that all certifications are completed by employees working in the federal award programs and in a timely manner. Additionally, the District will ensure that the time being charged to the grant agrees to actual time spent working in the grant for each employee. Anticipated completion Date: Currently in process with final expected date of October 31, 2024.
View Audit 324892
Finding 502907 (2024-001)
Significant Deficiency 2024
Montana Food Bank Network, Inc.
MT
Reporting Internal Control / Segregation of Duties
Action Taken: We concur with the recommendation, and it was implemented effective September 25, 2024.
Action Taken: We concur with the recommendation, and it was implemented effective September 25, 2024.
View Audit 324871
Finding 502902 (2024-001)
Significant Deficiency 2024
Pine Bush Central School District
NY
Allowable Costs / Cost Principles
The District provided all forms but the forms contained language that has the employee confirming what percentage of pay is coming from the grant funds rather than what amount of time is being spent working in activities covered by the grant. The language on the forms have been updated to now state...
The District provided all forms but the forms contained language that has the employee confirming what percentage of pay is coming from the grant funds rather than what amount of time is being spent working in activities covered by the grant. The language on the forms have been updated to now state that the employee is confirming the percentage of activities that are eligible within the grants. The person that will be responsible for ensuring this change takes place is Jospeh, Lenz, Assistant Superintendent for Business. Another change will be that the forms in the upcoming year will be distributed, collected and managed by Angela Wise-Landman, HR Director and Amy Zupetz, Account Clerk to ensure that everything is completed timely and accurately. Anticipated Completion Date 10/01/2024.
View Audit 324854
Rose Arc Housing, Inc.
RI
HUD Housing Programs
The Corporation acknowledges that sufficient deposits were not made and agrees with the recommendation. The Corporation plans to make the required reserve deposits for the year ended June 30, 2025.
The Corporation acknowledges that sufficient deposits were not made and agrees with the recommendation. The Corporation plans to make the required reserve deposits for the year ended June 30, 2025.
View Audit 324838
Finding 502880 (2024-003)
Material Weakness 2024
Friendship Central School District
NY
Internal Control / Segregation of Duties
2024-003 – Adjusting Journal Entries, Required Disclosures and Draft Financial Statements ...
2024-003 – Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors' Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2025.
View Audit 324835
Finding 502714 (2024-002)
Significant Deficiency 2024
Blair County Community Action Program
PA
Internal Control / Segregation of Duties
Corrective Action It was decided that we were going to use an external payroll service prior to the Finance Director leaving the agency. After multiple times of trying to work with the company for them to produce a correct general ledger for us, it was decided that we stop using the company. We on...
Corrective Action It was decided that we were going to use an external payroll service prior to the Finance Director leaving the agency. After multiple times of trying to work with the company for them to produce a correct general ledger for us, it was decided that we stop using the company. We only utilized the company for October, November, and December of 2023 and went back to completing payroll out of QuickBooks starting in January 2024. We are no longer entering the receivables until we receive the funds and invoices are paid upon receipt. Upong program/fiscal year end, invoices will be entered as bills appropriately. Agency Response Does the agency agree with the finding? -x-Yes --No Additional Comments N/A Agency Contact Responsible for Correction Action Name: Lisa Hann - Board President Address: 2301 Beale Ave Altoona, PA 16601 Phone Number: (814) 944-3583 Email: Ihann@familyservicesinc.net
View Audit 324780
Finding 502713 (2024-001)
Material Weakness 2024
Blair County Community Action Program
PA
Internal Control / Segregation of Duties
Corrective Action Measures were put into place to correct his mid fiscal year. The processes are as follows: Cash/checks coming into the agency go to the receptionist first who prepares a receipt, then to Amy to create the deposit slip and enter them into QuickBooks, then Jodi takes everything to t...
Corrective Action Measures were put into place to correct his mid fiscal year. The processes are as follows: Cash/checks coming into the agency go to the receptionist first who prepares a receipt, then to Amy to create the deposit slip and enter them into QuickBooks, then Jodi takes everything to the bank. For disbursemetns, Jodi approves/codes the inoices not coming from Weatherization, Mark approves invoices for Weatherization, Amy enters and prints the checks from QuickBooks, then Lisa and Jodi sign the checks. Agency Response Does the agency agree with the finding? -x-Yes --No Additional Comments N/A Agency Contact Responsible for Correction Action Name: Lisa Hann - Board President Address: 2301 Beale Ave Altoona, PA 16601 Phone Number: (814) 944-3583 Email: Ihann@familyservicesinc.net
View Audit 324780
San Antonio Voa Living Center, Inc. (huebner Creek I)
LA
Questioned Costs HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL.
View Audit 324776 Questioned Costs: $1
San Antonio Voa Elderly Housing, Inc. (huebner Creek Ii)
TX
MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WAS FUNDED ON APRIL 1, 2024 IN THE AMOUNT OF $9,750. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED AT ALL TIMES IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WAS FUNDED ON APRIL 1, 2024 IN THE AMOUNT OF $9,750. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED AT ALL TIMES IN THE FUTURE.
View Audit 324772
Finding 502710 (2024-002)
Significant Deficiency 2024
Housing Authority of Burkesville
KY
HUD Housing Programs Internal Control / Segregation of Duties
Finding number 2023-002 When completing a lease up, we will start putting a copy of the waiting list in each tenant file.
Finding number 2023-002 When completing a lease up, we will start putting a copy of the waiting list in each tenant file.
View Audit 324761
Finding 502702 (2024-004)
Significant Deficiency 2024
Independent School District No. 85
MN
The District will review internal control procedures to ensure that all compliance requirements are followed for the federal program.
The District will review internal control procedures to ensure that all compliance requirements are followed for the federal program.
View Audit 324745
Beacon Heights, Inc.
NE
Special Tests & Provisions HUD Housing Programs
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Con...
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Condition: The project did not make the required monthly deposits into the reserve account for the year. Planned Corrective Action: Subsequent deposits were made on August 7, 2024 for the amount of deficient deposits to the reserve for replacement account. Management will implement procedures to ensure future deposits to the reserve for replacement account are consistent with the amount required by HUD. Person Responsible: Todd Schuiteman, CFO
View Audit 324726
Miss Laura M. Raymond Homes, Inc.
CT
HUD Housing Programs Cash Management
Planned Corrective Action – We will put procedures in place to have the calculation and if needed, the required deposit, done within 90 days following year-end. Anticipated Completion Date – December 2024 There was no surplus cash and therefore no required deposit for year ended June 30, 2024. Respo...
Planned Corrective Action – We will put procedures in place to have the calculation and if needed, the required deposit, done within 90 days following year-end. Anticipated Completion Date – December 2024 There was no surplus cash and therefore no required deposit for year ended June 30, 2024. Responsible Contact Person – David Shockley, President, Board of Directors, E-mail: dshockey108@gmail.com
View Audit 324715
Finding 502692 (2024-004)
Significant Deficiency 2024
Runestone Area Education District
MN
Period of Performance Significant Deficiency Internal Control / Segregation of Duties § 200.309
Finding 2024-004 Period of Performance Finding Summary: During the course of the engagement, one instance was noted of a fiscal year 2023 expenditure recorded during fiscal year 2024 and therefore not allowable under the terms of the grant. Responsible Individuals: Michelle Bethke-Kaliher, Director ...
Finding 2024-004 Period of Performance Finding Summary: During the course of the engagement, one instance was noted of a fiscal year 2023 expenditure recorded during fiscal year 2024 and therefore not allowable under the terms of the grant. Responsible Individuals: Michelle Bethke-Kaliher, Director Corrective Action Plan: A thorough review of expenditures should be performed to ensure expenditures are being properly recorded in the appropriate grant periods. Anticipated Completion Date: June 30, 2025
View Audit 324713
Dallas Theological Seminary
TX
Reporting Student Financial Aid Eligibility
Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: The Registrar’s Office will add additional reporting for the non-standard term to ensure that student enrollment statuses are updated to NSLDS within the 60 day time frame for reporting. An additional chec...
Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: The Registrar’s Office will add additional reporting for the non-standard term to ensure that student enrollment statuses are updated to NSLDS within the 60 day time frame for reporting. An additional check of students that received loans and withdrew officially or unofficially will be done in NSLDS to ensure that dates were entered correctly within the system and transferred over correctly each semester. Person Responsible for Corrective Action Plan: Matthew Adams, Assistant Director of Academic Records and Registrar Anticipated Date of Completion: June 30, 2025
View Audit 324682
Finding 502653 (2024-001)
Significant Deficiency 2024
Trustees of Grinnell College
IA
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus level is aligning with the College as well as the status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The College utilizes a custom report for enrollment reporting to the National Student Clearinghouse (NSC), who then provides data to NSLDS. In recent years the custom report has required additional manual updates. Ellucian, who provides the Colleague system that the Office of the Registrar uses as their system of record, provides quarterly updates to the Colleague code. Each system update results in necessary review and insertion of the custom report into the Colleague process. The College’s Chief Information Officer has approved funding to contract with a NSC Specialist from Ellucian during Fall 2024 to review Grinnell’s enrollment reporting process and to determine what changes should be made within the Colleague system to make the enrollment reporting process less manual. This would improve the accuracy of reporting by eliminating the constant review and manual adjustments the current process requires. Name(s) of the contact person(s) responsible for corrective action: Jason Luedtke, Senior ERP Specialist, Information Technology Services Planned completion date for corrective action plan: Spring 2025.
View Audit 324653
Finding 502647 (2024-001)
Significant Deficiency 2024
Kalkaska Public Schools
MI
School Nutrition Programs Subrecipient Monitoring Significant Deficiency
The Food Service Director will coordinate the on-site monitoring reviews and its completion to Michigan Department of Education standards, and make sure the required forms are completed before deadlines. Contact person responsible for corrective action: Darlene, Food Service Director Anticipated ...
The Food Service Director will coordinate the on-site monitoring reviews and its completion to Michigan Department of Education standards, and make sure the required forms are completed before deadlines. Contact person responsible for corrective action: Darlene, Food Service Director Anticipated Completion Date: 02/01/2025
View Audit 324636
Finding 502618 (2024-002)
Significant Deficiency 2024
Oklahoma Christian University and Subsidiaries
OK
Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid
Criteria or Specific Requirement - Special Tests and Provisions - Enrollment Reporting - 34 CFR Section 690.83(b)(2) and 685.309 Condition - Eight student status changes were not communicated to the NSLDS timely Questioned Costs - N/A Context - Out of the population of 312 students with enrollment s...
Criteria or Specific Requirement - Special Tests and Provisions - Enrollment Reporting - 34 CFR Section 690.83(b)(2) and 685.309 Condition - Eight student status changes were not communicated to the NSLDS timely Questioned Costs - N/A Context - Out of the population of 312 students with enrollment status changes requiring reporting to NSLDS, a sample of 25 students was selected for testing. Of those 25 students, 8 student status changes were not reported to NSLDS within the required 60 days. Our sample was not, and was not intended to be, statistically valid. Effect - NSLDS was not notified of student status changes in accordance with compliance requirements Cause - The University did not have effective internal control processes in place to ensure the accurate collection, review and reporting of student status changes occurred timely. Recent turnover in personnel resulted in a lack of oversight as well. Indication as a Repeat Finding - N/A Recommendation - The University should review its internal controls surrounding the enrollment reporting process and ensure internal controls provide for the timely and accurate reporting of student status changes. Views of Responsible Officials and Planned Corrective Actions - Amy Schlup, Director of Student Financial Services, and Rachel Hart, Registrar, will oversee the corrective action plan. New personnel in the Registrar's office have received training for student enrollment reporting and will submit reporting to NSLDS every 30 days in order to stay within the required 60 days. This reporting will take place around the 25th of every month and be completed by the Registrar only. The Associate Registrar and Director of Administrative Computing will retain alternate access in case of emergency. Error reports will be reviewed and resolved within one week ensuring that accurate information is provided to NSLDS well within the required time frame. The corrective action plan has already been completed as of October 9, 2024. Contact information for responsible officials: Office of Financial Services Box 11000 Oklahoma City, OK 73136 405.425.5190 financialservices@oc.edu
View Audit 324604
Finding 502617 (2024-001)
Significant Deficiency 2024
Oklahoma Christian University and Subsidiaries
OK
Questioned Costs Eligibility
Criteria or Specific Requirement - Eligibility, 34 CFR Section 685.200(a)(2)(i) Condition - One student received need-based aid exceeding that student's financial need Questioned Costs - $2,069 Context - Out of the population of 1,301 students who received federal student financial assistance during...
Criteria or Specific Requirement - Eligibility, 34 CFR Section 685.200(a)(2)(i) Condition - One student received need-based aid exceeding that student's financial need Questioned Costs - $2,069 Context - Out of the population of 1,301 students who received federal student financial assistance during the year, a sample of 25 students was selected for testing. One student was awarded need-based aid who did not have financial need. Our sample was not, and was not intended to be, statistically valid. Effect - One student received aid for which they were not eligible Cause - The student's estimated family contribution (EFC) was not updated to reflect a change in the student's attendance plan, and the student was awarded aid for the year using the student's four-month EFC rather than the twelve-month EFC. Indication as a Repeat Finding - N/A Recommendation - The University should review its procedures for ensuring appropriate EFC figures are used when awarding financial aid to ensure any changes in student information is accurately reflected in the information used to award student aid. Views of Responsible Officials and Planned Corrective Actions - Amy Schlup, Director of Student Financial Services, and Carrie Hamilton, Assistant Director of Financial Aid, will oversee the corrective action plan. University IT personnel are creating a Change Report to identify students whose SAi (Student Aid Index, formerly EFC) months do not match the attendance pattern. This will alert Financial Services to adjust the budget to the appropriate timeframe that will prevent overawarding. The Student Financial Services team will review and retrain on the proper procedure to assign SAi months. The corrective action has begun and will be completed as of November 1, 2024. Contact information for responsible officials: Office of Financial Services Box 11000 Oklahoma City, OK 73136 405.425.5190 financialservices@oc.edu
View Audit 324604 Questioned Costs: $1
Finding 502613 (2024-003)
Material Weakness 2024
Cumberland Memorial Hospital, Inc.
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Organization will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by...
Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Organization will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors.
View Audit 324596
Finding 502612 (2024-002)
Material Weakness 2024
Cumberland Memorial Hospital, Inc.
WI
Internal Control / Segregation of Duties
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources available to increase staf...
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources available to increase staff size and address this internal control deficiency. The Board of Directors and management are aware of the incompatible duties and will continue to provide oversight and monitor the Organization’s operations.
View Audit 324596
Finding 502611 (2024-001)
Material Weakness 2024
Cumberland Memorial Hospital, Inc.
WI
Internal Control / Segregation of Duties Material Weakness Reporting
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources and staff to prepare the ...
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources and staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.
View Audit 324596
Finding 502603 (2024-001)
Significant Deficiency 2024
Township of Grosse Ile
MI
Significant Deficiency Internal Control / Segregation of Duties
On June 8, 2015, the Board of Trustees adopted policies and procedures for federal grant awards which were added to Section 4.11 Annual Audit of the Grosse Ile Township Administrative Policies and Procedures Manual. Due to a clerical oversight, this section was not included in the updated Administra...
On June 8, 2015, the Board of Trustees adopted policies and procedures for federal grant awards which were added to Section 4.11 Annual Audit of the Grosse Ile Township Administrative Policies and Procedures Manual. Due to a clerical oversight, this section was not included in the updated Administrative Policies and Procedures Manual that was adopted on November 14, 2022. The Township has not typically received significant amounts of federal funding in the past. However, written procedures specific to accepting federal awards are required to be documented and updated in accordance with Uniform Guidance, including written procedures for financial management systems, payments, allowable costs, period of performance, matching or cost sharing, program income, procurement, equipment and real property, supplies, copyrights, subawards or debarred and suspended parties, monitoring and reporting program performance, financial reporting, retention and access requirements for records, cash management and payroll or federal time keeping. There have been no instances of noncompliance with federal program requirements, even with the significant increase in federal expenditures during the 2023/2024 fiscal year. Updated written procedures specific to federal awards, in compliance with Uniform Guidance, will be compiled by management and presented to the Board of Trustees for approval and adoption.
View Audit 324592
Finding 502570 (2024-001)
Significant Deficiency 2024
Meds Apartments
IL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days aft...
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition The annual reporting package for the year ended June 30, 2023 has not been submitted to the Federal Audit Clearinghouse within the required time frame. Cause Procedures in place were not adequate to ensure the timely submission of the reporting package. Effect or Potential Effect Noncompliance with Uniform Guidance and Federal Audit Clearinghouse requirements. Questioned Costs N/A Context N/A Identification as a Repeat Finding Finding 2023-001 Recommendation Annual reporting packages should be submitted to the Federal Audit Clearinghouse no later than March 31st of the subsequent year. Auditor Noncompliance Code: Section 207/223(f) Mortgage Insurance Finding Resolution Status: Resolved - Reviewed the Federal Audit Clearinghouse website, the annual report package was submitted and approved on June 10, 2024. Views of Responsible Officials MEDS Apartments agrees with the finding and the auditor's recommendation have been adopted. The Corporation has implemented procedures to ensure the timely completion and submission of the annual reporting package.
View Audit 324579
Finding 502569 (2024-001)
Significant Deficiency 2024
Grant Village
IL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days aft...
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition The annual reporting package for the year ended June 30, 2023 has not been submitted to the Federal Audit Clearinghouse within the required time frame. Cause Procedures in place were not adequate to ensure the timely submission of the reporting package. Effect or Potential Effect Noncompliance with Uniform Guidance and Federal Audit Clearinghouse requirements. Questioned Costs N/A Context N/A Identification as a Repeat Finding Finding 2023-001 Recommendation Annual reporting packages should be submitted to the Federal Audit Clearinghouse no later than March 31st of the subsequent year. Auditor Noncompliance Code: Section 207/223(f) Mortgage Insurance Finding Resolution Status: Resolved – Reviewed the Federal Audit Clearinghouse website, the annual report package was submitted and approved on June 10, 2024. Views of Responsible Officials Grant Village agrees with the finding and the auditor's recommendation has been adopted. The Corporation has implemented procedures to ensure the timely completion and submission of the annual reporting package.
View Audit 324578
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