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Corrective Action Plans

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Finding 1191756 (2023-005)
Material Weakness 2023
VALLEY CITY PUBLIC SCHOOL DISTRICT
ND
Material Weakness Reporting School Nutrition Programs
2022-005 Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2026
2022-005 Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2026
View Audit 395557
Finding 1191619 (2023-006)
Material Weakness 2023
Rutgers, the State University of New Jersey
NJ
Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
2023 006 Other – Inaccurate Reporting of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Homeland Security - Pass Through – SNJ Office of Emergency Management Program Titles and ALN: Disaster Grants - Public Assistance (Presidentially Declared Disasters) (ALN 97.036...
2023 006 Other – Inaccurate Reporting of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Homeland Security - Pass Through – SNJ Office of Emergency Management Program Titles and ALN: Disaster Grants - Public Assistance (Presidentially Declared Disasters) (ALN 97.036) Grant Number: Grant #4488 Proj F#2105 and Grant #4614 Proj F#690 Contact Person: Erin Cuomo, Interim Vice President IP&O Business Services; 848-932-4981 Corrective Action: The Office for Research, through its Research Administration leadership in collaboration with Institutional Planning & Operations and University Finance will develop and implement a formal Standard Operating Procedure (SOP) to establish a consistent institutional framework for the administration and oversight of federally funded capital projects, emergency recovery programs, and other non-traditional sponsored funding mechanisms. The SOP will define roles and responsibilities, establish compliance requirements, and standardize processes to ensure alignment with applicable federal regulations and institutional policies The Senior Vice President for Research, the Interim Senior Vice President & Chief Operating Officer, and the University Controller will serve as the responsible executives for oversight, approval and implementation of this SOP. Anticipated Completion Date: Completed
View Audit 395479
Finding 1191617 (2023-005)
Material Weakness 2023
Rutgers, the State University of New Jersey
NJ
Procurement, Suspension & Debarment
2023 005 Procurement and Suspension and Debarment Federal Agency: U.S. Department of Treasury - Pass Through - Office of the Secretary of Higher Education Program Titles and ALN: COVID-19 - State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) Grant Number: 2021-100-074-2400-085 Contact Person...
2023 005 Procurement and Suspension and Debarment Federal Agency: U.S. Department of Treasury - Pass Through - Office of the Secretary of Higher Education Program Titles and ALN: COVID-19 - State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) Grant Number: 2021-100-074-2400-085 Contact Person: Henry Velez, VP IP&O Business Services; 848-932-1011 Corrective Action: The Vice President of Business Services will coordinate a review of the University’s procedures for an “Emergency Domestic Wire Request” when a federal grant is received to ensure that when a transaction falls into this process, a suspension and debarment check is performed prior to entering into the covered transaction. The review will be coordinated with the Office of University Treasury, Procurement and Research Financial Services. Anticipated Completion Date: June 30, 2024
View Audit 395479
Finding 1191616 (2023-004)
Material Weakness 2023
Rutgers, the State University of New Jersey
NJ
Student Financial Aid
2023-004 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023),...
2023-004 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023), P268K130272 (7/1/2022 - 6/30/2023) Contact Person: Jean McDonald Rash, AVP Enrollment Services, 848-932-2605 Corrective Action: The University Registrar will send a memorandum to all degree certifying officers at the University reminding them that degree certification must be completed by the appropriate date to be certain all students are included on the file that updates NSLDS with the graduation date. The Chancellor Unit registrars will be asked to send out reminders in the weeks leading up to the required submission date and to track the completion of degree certifications. A process will be developed to allow for the proper reporting of graduation information on the Program-Level Record to NSLDS even when the student remains currently enrolled at the University and is being reported as such on the Campus-Level Record. Anticipated Completion Date: The anticipated completion date for degree certifications is June 2024. The anticipated completion date for dual enrollment reporting statuses is January 2025.
View Audit 395479
Finding 1191614 (2023-003)
Material Weakness 2023
Rutgers, the State University of New Jersey
NJ
Student Financial Aid
2023-003 Reporting (Financial) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023), P268K130272 (7...
2023-003 Reporting (Financial) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023), P268K130272 (7/1/2022 - 6/30/2023) Contact Person: Jean McDonald Rash, AVP Enrollment Services, 848-932-2605 Corrective Action: OSFP was notified of the error in reporting the correct cost of attendance to the Common Origination and Disbursement (COD) system and the code was changed to prevent the error from reoccurring. The correct cost of attendances are now being reported to COD. A testing plan has been developed that includes confirmation that all system start and end dates align with the University’s published academic calendar. Anticipated Completion Date: Completed
View Audit 395479
Finding 1191612 (2023-002)
Material Weakness 2023
Rutgers, the State University of New Jersey
NJ
Student Financial Aid Matching / Level of Effort / Earmarking
2023-002 Eligibility Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023), P268K130272 (7/1/2022 - ...
2023-002 Eligibility Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023), P268K130272 (7/1/2022 - 6/30/2023) Contact Person: Jean McDonald Rash, AVP Enrollment Services, 848-932-2605 Corrective Action: In order to correct the issue of students being awarded in excess of their cost of attendance, a weekly report has been developed to capture any student whose financial aid, from any source, exceeds the assigned cost of attendance. The Financial Aid Processing team in University Enrollment Services receives and resolves the issues in the report weekly to ensure that students are not awarded in excess of their assigned cost of attendance. In order to correct the issue of the incorrect calculation of the cost of attendance components, a testing plan has been developed that includes manually checking each program cost of attendance prior to signing off for production aid packaging. The script that caused the cost of attendance components to be doubled was corrected prior to the 2023-2024 aid year. Anticipated Completion Date: Completed
View Audit 395479
Finding 1191610 (2023-001)
Material Weakness 2023
Rutgers, the State University of New Jersey
NJ
Internal Control / Segregation of Duties Student Financial Aid
2023-001 Eligibility, Reporting (Financial) and Special Tests (Disbursements to or on Behalf of Students) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education and U.S. Department of Health and Human Services (DHHS), DHHS Health Resources and Services Administration Pro...
2023-001 Eligibility, Reporting (Financial) and Special Tests (Disbursements to or on Behalf of Students) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education and U.S. Department of Health and Human Services (DHHS), DHHS Health Resources and Services Administration Program Titles and Assistance Listing Numbers (ALN): Federal Supplemental Educational Opportunity Grants (ALN 84.007), Federal Work-Study Program (ALN 84.033), Federal Perkins Loans (ALN 84.038), Federal Pell Grant Program (ALN 84.063), Federal Direct Student Loans (ALN 84.268), Nurse Faculty Loan Program (ALN 93.264) and Scholarships for Health Professions Students from Disadvantaged Backgrounds (ALN 93.925) Federal Grant Numbers: E-P007A132602 (7/1/2022 - 6/30/2023), E-P033A132602 (7/1/2022 - 6/30/2023), E-P038A132602 (7/1/2022 - 6/30/2023), E-P063P130272 (7/1/2022 - 6/30/2023), P268K130272 (7/1/2022 - 6/30/2023), E-01HP28821-02-02, E36HP26092, E36HP25751, E26HP25748, E11HP27284 (7/1/2022 - 6/30/2023), 1T08HP393200100 (7/1/2022 - 6/30/2023), 5 T08HP39320-03-00 (7/1/2022 - 6/30/2023) Contact Person: Ellen Law, AVP OIT Enterprise Application Services, 848-445-5064 Corrective Action: Management has documented and implemented system release management practices for the OSFP system. All system change requests, updates and approvals are being tracked in a project tracking software. A dedicated Oracle Student Financial Planning (OSFP) administrator has been onboarded, to segregate duties within the technical team, with the capability of deploying changes to production. A new access role was implemented which limited some of the permissions, and the majority of the 35 users were moved to this more limited role. A recertification process was developed and the recertification was performed in July 2023. In the future, recertifications will be completed annually. Anticipated Completion Date: Completed
View Audit 395479
Finding 1187063 (2023-001)
Material Weakness 2023
Clayton County Community Services Authority, Inc.
GA
Allowable Costs / Cost Principles Reporting
Management Response to Audit Finding No. 2023-01 - MAJOR FEDERAL AWARD PROGRAM AUDIT - REPORTING UNDER GOVERNMENT AUDITING STANDARDS - Annual Audit - Responsible Person: Chief Financial Officer - Anticipated Completion Date: June 30, 2026 / On-going - Corrective Action: The management of Clayton Cou...
Management Response to Audit Finding No. 2023-01 - MAJOR FEDERAL AWARD PROGRAM AUDIT - REPORTING UNDER GOVERNMENT AUDITING STANDARDS - Annual Audit - Responsible Person: Chief Financial Officer - Anticipated Completion Date: June 30, 2026 / On-going - Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. The organization is working diligently with the audit firm to complete the fiscal year 2024 and 2025 audit periods. With the completion of the fiscal year 2023 audit, the organization and audit firm immediately began the preparation for fiscal year 2024. The subsequent year's audits have been prioritized and will be completed and submitted as soon as possible in order to bring the organization current and in compliance with this finding. The anticipated timeline for completion is scheduled for completion by the end of the June 30, 2026 fiscal period. This will bring the agency into full compliance for this finding.
View Audit 394779
Finding 1186679 (2023-001)
Material Weakness 2023
Alcohol and Drug Abuse Treatement Center
AL
Reporting
Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
View Audit 394388
Finding 1182642 (2023-001)
Material Weakness 2023
Country Club Hills School District 160
IL
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 394087
Finding 1182551 (2023-002)
Material Weakness 2023
Sheepscot Valley Regional School Unit No. 12
ME
Procurement, Suspension & Debarment
Management’s Response/Corrective Action Plan: The Superintendent and Business Manager will formally review all applicable procedures with the administrative team. The administrative team will ensure that consistent training is provided to their respective Administrative Assistants. The Business Mana...
Management’s Response/Corrective Action Plan: The Superintendent and Business Manager will formally review all applicable procedures with the administrative team. The administrative team will ensure that consistent training is provided to their respective Administrative Assistants. The Business Manager will conduct periodic follow-up reviews with the Administrative Assistants to monitor compliance and reinforce procedures. In addition, the Business Manager will review purchasing procedures with the Accounts Payable Clerk to ensure that no supplies are ordered without an approved purchase order.
View Audit 393990
Finding 1182527 (2023-002)
Material Weakness 2023
Chelan County
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding ref number: 2023-002 Finding caption: The County did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Scott Renick, Financial Manager 350 Orondo Avenue Ste 306 Wenatchee, WA 98801...
Finding ref number: 2023-002 Finding caption: The County did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Scott Renick, Financial Manager 350 Orondo Avenue Ste 306 Wenatchee, WA 98801 (509) 667-6655 Corrective action the auditee plans to take in response to the finding: SAM.gov was used for suspension and debarment verifications, however the wrong page was printed and there was no time/date stamp. The correct procedure has been taught and will be used properly, and the verifications will be recorded properly, in the future. Anticipated date to complete the corrective action: Completed
View Audit 393948
Finding 1182223 (2023-006)
Material Weakness 2023
Independent Resources, Inc.
DE
Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop and implement formal written policies and procedures to strengthen internal controls over monitoring the period of performance for all federal awards. In addition, manage...
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop and implement formal written policies and procedures to strengthen internal controls over monitoring the period of performance for all federal awards. In addition, management will provide training to relevant staff on federal grant compliance requirements related to allowable costs and period of performance to ensure expenditures are incurred within the authorized timeframe.
View Audit 393606
Finding 1182222 (2023-005)
Material Weakness 2023
Independent Resources, Inc.
DE
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that the timely filing of the annual reports to ensure proper program compliance. Proposed Completion Date September 30, 2026
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that the timely filing of the annual reports to ensure proper program compliance. Proposed Completion Date September 30, 2026
View Audit 393606
Finding 1182221 (2023-004)
Material Weakness 2023
Independent Resources, Inc.
DE
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that proper internal control procedures and expenditure approval forms are filled out. Proposed Completion Date September 30, 2026
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that proper internal control procedures and expenditure approval forms are filled out. Proposed Completion Date September 30, 2026
View Audit 393606
Finding 1182220 (2023-003)
Material Weakness 2023
Independent Resources, Inc.
DE
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that the timely filing of its single audit report to the Federal Audit Clearinghouse. Proposed Completion Date September 30, 2026
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that the timely filing of its single audit report to the Federal Audit Clearinghouse. Proposed Completion Date September 30, 2026
View Audit 393606
Finding 1182219 (2023-002)
Material Weakness 2023
Independent Resources, Inc.
DE
Internal Control / Segregation of Duties
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will take steps to recruit additional Board members and schedule meetings in accordance with the by-laws. In addition, the Organization will consider amending its by-laws to reflect t...
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will take steps to recruit additional Board members and schedule meetings in accordance with the by-laws. In addition, the Organization will consider amending its by-laws to reflect the Organization’s current operational capacity while still ensuring adequate governance. Proposed Completion Date September 30, 2026
View Audit 393606
Finding 1182218 (2023-001)
Material Weakness 2023
Independent Resources, Inc.
DE
Internal Control / Segregation of Duties Reporting
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization has created a policy surrounding the issuance of bonuses. Bonuses may include performance-based, project-specific, and discretionary categories. The Executive Director initiates bonus...
Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization has created a policy surrounding the issuance of bonuses. Bonuses may include performance-based, project-specific, and discretionary categories. The Executive Director initiates bonuses, while the Board of Directors provides final approval, maintaining transparency throughout. Regular reviews and audits ensure fairness and compliance. Non-compliance consequences are outlined. This policy emphasizes open communication, promoting a culture of fairness, accountability, and recognition of employee contributions. Proposed Completion Date September 30, 2026
View Audit 393606
Finding 1182091 (2023-003)
Material Weakness 2023
Mid-Bronx Ccrpearly Childhood Center, Inc.
NY
Reporting Internal Control / Segregation of Duties
Corrective Action Due to the impact of COVID-19 and significant employee turnover, the Organization was unable to submit its report to the Federal Audit Clearinghouse by the required deadline. To strengthen its reporting processes, the Organization hired a Grants Officer effective July 1, 2023. This...
Corrective Action Due to the impact of COVID-19 and significant employee turnover, the Organization was unable to submit its report to the Federal Audit Clearinghouse by the required deadline. To strengthen its reporting processes, the Organization hired a Grants Officer effective July 1, 2023. This individual will work closely with the finance team to ensure that the books are closed accurately and on schedule, and that all future submissions to the Federal Audit Clearinghouse are completed in a timely manner. Responsible Party Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation Date In-progress completion expected by March 31, 2026
View Audit 393459
Finding 1182090 (2023-002)
Material Weakness 2023
Mid-Bronx Ccrpearly Childhood Center, Inc.
NY
Reporting
Corrective Action Liquidation of the remaining liabilities will be settled immediately and upon vendor’s issuance of final documentation. Responsible Party Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation Date Resolved by Jun...
Corrective Action Liquidation of the remaining liabilities will be settled immediately and upon vendor’s issuance of final documentation. Responsible Party Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation Date Resolved by June 30, 2025
View Audit 393459
Finding 1182017 (2023-005)
Material Weakness 2023
Voices of Tomorrow
WA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Corrective action planned: Management has organized their general ledger to allow for better matching and coding to better identify unallowable costs during the billing process. Additionally, necessary staff were trained on the tracking and approving expenditure on federal cost principles. Reviews w...
Corrective action planned: Management has organized their general ledger to allow for better matching and coding to better identify unallowable costs during the billing process. Additionally, necessary staff were trained on the tracking and approving expenditure on federal cost principles. Reviews will be made on quarterly baises, and all necessary documentation is collected and reviewed
View Audit 393387
Finding 1182016 (2023-004)
Material Weakness 2023
Voices of Tomorrow
WA
Allowable Costs / Cost Principles Significant Deficiency
Management partially disagrees with the characterization of the finding. The Organization had an established cost allocation methodology in place and provided documentation outlining the allocation basis and percentages applied to shared nonpayroll costs. The allocation methodology was reasonable, c...
Management partially disagrees with the characterization of the finding. The Organization had an established cost allocation methodology in place and provided documentation outlining the allocation basis and percentages applied to shared nonpayroll costs. The allocation methodology was reasonable, consistently applied, and based on operational usage. The matter identified during audit testing relates to a difference in interpretation regarding the allocation percentage applied to certain costs. The federal project expected 100% allocation of specific costs directly to the program, whereas the Organization allocated costs proportionally based on a documented cost allocation methodology. The variance was not due to a lack of methodology, but rather a disagreement regarding the appropriate allocation basis under the specific award expectations.
View Audit 393387
Finding 1182015 (2023-003)
Material Weakness 2023
Voices of Tomorrow
WA
Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties
Implement a standardized procurement documentation checklist requiring evidence of procurement method, cost/price analysis, and approvals. Require CFO pre-approval for federally funded procurements above established thresholds. Conduct staff training on federal procurement standards. Implement quart...
Implement a standardized procurement documentation checklist requiring evidence of procurement method, cost/price analysis, and approvals. Require CFO pre-approval for federally funded procurements above established thresholds. Conduct staff training on federal procurement standards. Implement quarterly internal procurement compliance reviews.
View Audit 393387
Finding 1182014 (2023-002)
Material Weakness 2023
Voices of Tomorrow
WA
Subrecipient Monitoring Significant Deficiency
Corrective action planned: Management has revised its internal policies and procedures regarding subrecipient monitoring to follow 2 CFR 200.332. Ensure that subward are clearly identified and included in subrecipient agreement.
Corrective action planned: Management has revised its internal policies and procedures regarding subrecipient monitoring to follow 2 CFR 200.332. Ensure that subward are clearly identified and included in subrecipient agreement.
View Audit 393387
Finding 1182013 (2023-001)
Material Weakness 2023
Voices of Tomorrow
WA
Allowable Costs / Cost Principles Material Weakness
Voices of Tomorrow will strengthen its payroll and time-and-effort documentation practices to comply with 2 CFR 200.430(i). The Organization will implement an after-thefact time and effort reporting process that accurately reflects actual work performed by employees whose compensation is charged to ...
Voices of Tomorrow will strengthen its payroll and time-and-effort documentation practices to comply with 2 CFR 200.430(i). The Organization will implement an after-thefact time and effort reporting process that accurately reflects actual work performed by employees whose compensation is charged to federal programs.
View Audit 393387
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