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Corrective Action Plans

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Lake Park High School District No. 108
IL
Questioned Costs Cash Management
Finding Synopsis: District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supporting documentation are reviewed ...
Finding Synopsis: District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supporting documentation are reviewed by a second person. Contact Person: Jeff O’Connell Assistant Superintendent of Business Services 630-529-4500 Anticipated Completion Date: 06/30/2024
View Audit 9587 Questioned Costs: $1
Finding 7442 (2023-006)
Material Weakness 2023
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Cash Management
The Institution will read for itself the policies associated with any new program roll out that requires funds to be allocated and will ensure to create and enact policies that speak to the efficacy of the program to ensure operations are within the guidelines and will conduct a thorough review of t...
The Institution will read for itself the policies associated with any new program roll out that requires funds to be allocated and will ensure to create and enact policies that speak to the efficacy of the program to ensure operations are within the guidelines and will conduct a thorough review of the estimation periods requirements and guidelines used in calculating lost revenue for the HEERF Institutional portion. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 9586
Finding 7441 (2023-005)
Material Weakness 2023
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Cash Management
The Institution will read for itself the policies associated with any new program roll out that requires funds to be allocated and ensure to create and enact policies that speak to the efficacy of the program to ensure it is operating within the guidelines. Personnel Responsible for Implementation...
The Institution will read for itself the policies associated with any new program roll out that requires funds to be allocated and ensure to create and enact policies that speak to the efficacy of the program to ensure it is operating within the guidelines. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 9586
Lafayette Prish School Board
LA
Cash Management Internal Control / Segregation of Duties
Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supp...
Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served. Corrective Action Plan: While testing one school’s snack counts for one month, two of the days’ snack counts were not properly documented. This particular instance has been addressed with the related staff. Proper documentation will be maintained by all schools that serve Snacks under the respective program. Student counts will be recorded to substantiate subsequent reimbursements. On a monthly basis, these records will be monitored by an Area Supervisor. Prior to a reimbursement claim being submitted, the daily record will be reviewed and total meals will be verified for accuracy.
View Audit 9532
Finding 7394 (2023-003)
Material Weakness 2023
Lafayette Prish School Board
LA
Cash Management Internal Control / Segregation of Duties
Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supp...
Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served. Corrective Action Plan: While testing one school’s snack counts for one month, two of the days’ snack counts were not properly documented. This particular instance has been addressed with the related staff. Proper documentation will be maintained by all schools that serve Snacks under the respective program. Student counts will be recorded to substantiate subsequent reimbursements. On a monthly basis, these records will be monitored by an Area Supervisor. Prior to a reimbursement claim being submitted, the daily record will be reviewed and total meals will be verified for accuracy.
View Audit 9532
Finding 7304 (2023-001)
Significant Deficiency 2023
Deckerville Community Schools
MI
School Nutrition Programs Subrecipient Monitoring Cash Management
District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that i...
District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval.
View Audit 9477
Henderson County Health Care Corporation - Two
KY
Cash Management HUD Housing Programs
Management will request the necessary transfer be made from the operating account to the residual receipts account to correct this finding. Surplus cash deposits will be made in a timely manner going forward.
Management will request the necessary transfer be made from the operating account to the residual receipts account to correct this finding. Surplus cash deposits will be made in a timely manner going forward.
View Audit 9473
Henderson County Health Care Corporation - Two
KY
HUD Housing Programs Cash Management
Management will request the $524 transfer be made from the operating account to the residual receipts account. Due diligence will be performed in the future to ensure improper account closures as well as improper transfers of monies are not made.
Management will request the $524 transfer be made from the operating account to the residual receipts account. Due diligence will be performed in the future to ensure improper account closures as well as improper transfers of monies are not made.
View Audit 9473
Henderson County Health Care Corporation - Two
KY
HUD Housing Programs Cash Management
Management will request the necessary transfer be made from the operating account to the reserve for replacements account to correct errors in the fund requesting process. Checks will be put in place to ensure that fund requests are filled out appropriately going forward.
Management will request the necessary transfer be made from the operating account to the reserve for replacements account to correct errors in the fund requesting process. Checks will be put in place to ensure that fund requests are filled out appropriately going forward.
View Audit 9473
Finding 7186 (2023-004)
Material Weakness 2023
City of Beaveron
MI
Procurement, Suspension & Debarment Cash Management Material Weakness
AL# 11.300 Investments for Public Works & Economic Development - Other Matters: Written Policies Required by the Uniform GuidanceRecommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fisca...
AL# 11.300 Investments for Public Works & Economic Development - Other Matters: Written Policies Required by the Uniform GuidanceRecommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Action Taken: The City has been provided an example of appropriate policies to use as a guide in updating their written policies. City management is currently working on updating all current procedures and policies to ensure that they are compliant with Uniform Guidance for all current and future Federal Awards. Anticipated Completion Date: June 2024
View Audit 9302
Finding 7163 (2023-002)
Material Weakness 2023
Community Development Authority City of Marshfield
WI
HUD Housing Programs Cash Management Material Weakness
U.S. Department of Housing and Urban Development 2023-002 Public Housing Capital Fund Program Assistance Listing Number: 14.872 Voucher Requests and Obligation of Funds. Recommendation: CLA recommends the CDA design controls to ensure timely submission of obligation and draw down of funds. Explan...
U.S. Department of Housing and Urban Development 2023-002 Public Housing Capital Fund Program Assistance Listing Number: 14.872 Voucher Requests and Obligation of Funds. Recommendation: CLA recommends the CDA design controls to ensure timely submission of obligation and draw down of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The CDA will implement internal controls to ensure timely submission of obligation and draw down of funds. Name of the contact person responsible for corrective action: Mary James-Mork, Executive Director Planned completion date for corrective action plan: March 31, 2024
View Audit 9256
Casa Montego Ii, Inc.
CA
HUD Housing Programs Cash Management Reporting
Department of Housing and Urban Development 600 Harrison Street, 3rd Floor San Francisco, CA 94107-1300 Casa Montego II, Inc., HUD project No. 121-EE187-NP, respectively submits the following corrective action plan for the audit year ended September 30, 2023. Auditor: SNP Partners LLP 3470 Mt. D...
Department of Housing and Urban Development 600 Harrison Street, 3rd Floor San Francisco, CA 94107-1300 Casa Montego II, Inc., HUD project No. 121-EE187-NP, respectively submits the following corrective action plan for the audit year ended September 30, 2023. Auditor: SNP Partners LLP 3470 Mt. Diablo Blvd., Suite A300 Lafayette, CA 94549 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS – FINANCIAL STATEMENT AUDIT No findings noted. FINDINGS – FEDERAL AWARDS PROGRAMS Department of Housing and Urban Development Finding No.: 2023-001 AL 14.157 – Supportive Housing for Elderly Recommendation: We recommend the Owner review controls over the use of project funds. We recommend that the project make approved distributions of residual receipts from the Residual Receipts Fund. Action Taken: The operating account was refunded the $43,029 on 12/7/2023 with funds from the Residual Receipts Funds. Controls have been put in place to prevent the unauthorized distribution of income or project assets. Anticipated Completion Date: December 7, 2023 If there are any questions regarding this plan, please call Jose L. Sanchez at (510) 6470-0700 Very Truly Yours, Jose L. Sanchez – Vice President of Finance
View Audit 9175
Elton Voa Living Center, Inc. (elton Place Apartments)
LA
HUD Housing Programs Cash Management
Management agrees with the finding. The excess funds were accrued to submit to HUD.
Management agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 9130
Finding 7064 (2023-001)
Significant Deficiency 2023
Swan Manor Addition
WA
HUD Housing Programs Cash Management Reporting
Finding Reference Number #2023-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has put procedures in place to ensure deposits are made as required in the future. Contact Person Responsible: Tom Anderson Completion Date: September 30...
Finding Reference Number #2023-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has put procedures in place to ensure deposits are made as required in the future. Contact Person Responsible: Tom Anderson Completion Date: September 30, 2023
View Audit 9069
Finding 6942 (2023-001)
Significant Deficiency 2023
Hopewell Redevelopment and Housing Authority
VA
Matching / Level of Effort / Earmarking Cash Management HUD Housing Programs
The Business Activities and State and Local programs had not generated sufficient cash required to reimburse the revolving fund for expenses incurred on its behalf before the end of the operating cycle. Corrective Action: The Housing Authority will reconcile and settle interfund balances on a month...
The Business Activities and State and Local programs had not generated sufficient cash required to reimburse the revolving fund for expenses incurred on its behalf before the end of the operating cycle. Corrective Action: The Housing Authority will reconcile and settle interfund balances on a monthly basis and implement greater oversight with review and sign off; confirming the reconciliation is complete no later than the 10th calendar day of the following month. In addition, the Authority will establish controls to restrict interfund transactions for which there is no certainty of reimbursement before the accounting period cut-off by documenting that reimbursement will occur no later than 30 calendar days after obligation/disbursement. If unable to confirm reimbursement within 30 calendar days, no disbursement will be made for business activities until reimbursement is certain to occur within the established 30-day timeframe. Person Responsible: Lisa Wilson at Lisa.Wilson@hopewellrha.org
View Audit 8935
Finding 6905 (2023-004)
Material Weakness 2023
Rural Development Institute Dba Landesa
WA
Questioned Costs Cash Management
Landesa has revised it's cash management policy to base cash requests from the United States Treasury on a lookback of one month to determine that total cash on hand is a negative amount, and a disbursement request can be triggered. Advances, if any will be kept to a maximum period of 3 days, per U...
Landesa has revised it's cash management policy to base cash requests from the United States Treasury on a lookback of one month to determine that total cash on hand is a negative amount, and a disbursement request can be triggered. Advances, if any will be kept to a maximum period of 3 days, per US regulations. Contact person: Director of Finance and Anticipated completion date: November 2023
View Audit 8892 Questioned Costs: $1
Finding 6902 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Tampa, Florida
FL
Questioned Costs HUD Housing Programs Cash Management § 200.302 § 200.305
This finding is a result of a) staff changes that occurred throughout the year without an adequate training and transition strategy, b) a lack of sufficiently detailed written procedures, and c) a lack of resources to adequately review staff work and provide feedback. Status/timeline: This is among...
This finding is a result of a) staff changes that occurred throughout the year without an adequate training and transition strategy, b) a lack of sufficiently detailed written procedures, and c) a lack of resources to adequately review staff work and provide feedback. Status/timeline: This is amongst the first areas that will be addressed by our fee accountant. Enhanced policies and procedures to be written within 30 days of fee accountant start date. The Directof Finance and Accounting along with the fee accountant will help ensure procedures are being followed with proper supporting documentation provided for each draw.
View Audit 8885 Questioned Costs: $1
Caring Heart Rehabilitation and Nursing Center, INC
PA
HUD Housing Programs Reporting Cash Management
Action Taken: The Project contracts its accounting and financial reporting processes to an outside Independent Contractor that provides specialty services of this nature to skilled nursing facilities nationwide. The Independent Contractor rearranged their staffing structure for the Project and assig...
Action Taken: The Project contracts its accounting and financial reporting processes to an outside Independent Contractor that provides specialty services of this nature to skilled nursing facilities nationwide. The Independent Contractor rearranged their staffing structure for the Project and assigned specific staff to provide the Project services and respond to financial questions that arise during the year. The implementation of these processes will ensure that annual financial reports are filed timely, which in turn will ensure timely calculations of surplus cash followed by timely surplus cash deposits. As of date, the Project has been meeting the surplus cash deposit requirements. Mr. Mark Stern was designated to implement and monitor the plan of corrective action for this finding. Completion Date: 02/13/2023
View Audit 8865
Finding 6866 (2023-001)
Material Weakness 2023
Holland Hospital
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303
Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed una...
Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed unallowable as they had already been utilized to support funding received. Reimbursement for, the original period 1 submission contained retention bonus costs that exceeded 20% of total funds awarded. Planned Corrective Action: The Hospital will review its processes surrounding submission of expenses to MHA and implement additional layers of review. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 9/30/2023
View Audit 8819
Finding 6838 (2023-002)
Significant Deficiency 2023
Minnesota Land Trust
MN
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200...
Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200.305. Timeline for Completion: An Advance Payment Policy will be adopted by December 31, 2023. Contact person responsible for corrective action: Claire Colliander
View Audit 8763
Finding 6796 (2023-018)
Material Weakness 2023
Barre Unified Union School District
VT
Reporting Cash Management Period of Performance
Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Th...
Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Therefore, Management believes their interpretation is also correct. All federal and state grants with a period of performance ending 6/30/23 were accrued back to FY23 ensuring payments and receipts activities were in the correct time frame. Final reimbursement was requested, and the grants were closed out. The implementation of our new financial system also added an extra layer of complexity to our end of year accounting. Work in 2 different systems that do not work cohesively with each other was very challenging. We respect and appreciate the work of our auditors and understand that at times we will disagree and interpret things differently, which is what happened in regard to the expense for the HVAC project surrounding the "period of performance" language.
View Audit 8749
Finding 6669 (2023-001)
Significant Deficiency 2023
17th Avenue Redi, A Nonprofit Corporation 101-11198
CO
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2023-001: At March 31, 2023, the Corporation's residual receipts account was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the residual receipts account to an interest bearing account. Action(s) taken or planned on the...
Finding 2023-001: At March 31, 2023, the Corporation's residual receipts account was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the residual receipts account to an interest bearing account. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation transferred the residual receipts account to an interest bearing account on October 31, 2023.
View Audit 8643
Bridge House #11 Corporation
NY
HUD Housing Programs Cash Management Reporting
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release
View Audit 8490
118 East 111th Street Corporation
NY
HUD Housing Programs Cash Management Reporting
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release
View Audit 8487
Marshall Public Schools
MO
Questioned Costs Cash Management School Nutrition Programs
December 1, 2023 U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Caleb Petet, Superintendent Marshall Public Schools Independ...
December 1, 2023 U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Caleb Petet, Superintendent Marshall Public Schools Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency
View Audit 8463 Questioned Costs: $1
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