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Corrective Action Plans

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Finding 1703 (2023-007)
Significant Deficiency 2023
Community Unit School District 100
IL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budge...
Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budget that has been submitted. Budget policies per the State and Federal Grant Administration Policy should be reviewed and followed accordingly. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future and follow the guidelines set forth in the policy manual.
View Audit 2972 Questioned Costs: $1
Advanced Living Inc.'s Schwenckfeld Manor
PA
HUD Housing Programs Cash Management
We will follow the recommendation received from HUD.
We will follow the recommendation received from HUD.
View Audit 2917
Belmont Elderly Housing, Inc.
NH
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Plan: A procedure will be implemented to ensure that the gross rent change is put into Real Page One site so that the necessary HUD form HUD-50059-A will be produced and put in the tenant file. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief ...
Plan: A procedure will be implemented to ensure that the gross rent change is put into Real Page One site so that the necessary HUD form HUD-50059-A will be produced and put in the tenant file. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer.
View Audit 2858
Finding 1605 (2023-001)
Significant Deficiency 2023
Universidad Carlos Albizu, Inc.
PR
Cash Management Student Financial Aid
Finding No. 2023-001 Excess of Cash Condition Found In three (3) of thirty-six (36) G-5 Direct Loan drawdowns from the San Juan Campus, refunds were not properly returned on G-5 during the required period of ten (10) days (3 business days plus an additional 7 calendar days). Corrective Action Pla...
Finding No. 2023-001 Excess of Cash Condition Found In three (3) of thirty-six (36) G-5 Direct Loan drawdowns from the San Juan Campus, refunds were not properly returned on G-5 during the required period of ten (10) days (3 business days plus an additional 7 calendar days). Corrective Action Plan The Institution will retrain all personnel of the financial areas teams that interact in the implementation of this procedure. The T-IV Compliance Coordinator will oversee the training to ensure all procedures and guidelines are fully understood. The procedures in question will involve a written internal document of the process. We will be assigning the specific responsibilities of the process by function and the interactions with other functions. Name(s) of the Contact Person(s) Responsible for Corrective Action Héctor Peña, Director of Finance (San Juan) Luis Barreto, Director of Finance (Miami) Carmen Rivera, Compliance Officer Anticipated Completion Date Will be completed on or before November 15, 2023.
View Audit 2832
Finding 1391 (2023-002)
Significant Deficiency 2023
Panhandle Cusd #2
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ens...
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ensure that they review each invoice/bill received prior to issuing payment for the invoice/bill and prior to submitting for grant reimbursement. Management’s Response: The District will take the necessary steps to avoid paying and charging invoices to multiple grants. Anticipated Date of Completion: June 30, 2024.
View Audit 2626 Questioned Costs: $1
Finding 1390 (2023-001)
Material Weakness 2023
Comprenhensive Community Child Care Inc. Dba 4c for Children
OH
Questioned Costs Cash Management
Comprehensive Community Child Care Organization, Inc dba 4C for Children submits the following corrective action plan for the year ended June 30, 2023. Finding 2023-001 Child and Adult Care Food Program (CACFP), CFDA 10.558 Condition: Comprehensive Community Child Care Organization, Inc. dba 4C for...
Comprehensive Community Child Care Organization, Inc dba 4C for Children submits the following corrective action plan for the year ended June 30, 2023. Finding 2023-001 Child and Adult Care Food Program (CACFP), CFDA 10.558 Condition: Comprehensive Community Child Care Organization, Inc. dba 4C for Children does not have an effective internal control process for disbursing meal reimbursement payments within the required 5-day period. The lack of a key control resulted in two instances (in a sample of 8) of late remittances. View of Responsible Officials: 4C agrees with the audit finding. Corrective Action Plan: 4C will implement a control process and tracking related to all requests for advance payment for the Child and Adult Care Food Program to adhere to the required 5-day disbursement of provider payments. Responsible Party: Colleen Swanson, CFO Anticipated Completion Date: July 1, 2023
View Audit 2622 Questioned Costs: $1
Roncalli Apartments, Inc.
ME
Cash Management HUD Housing Programs
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2023.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2023.
View Audit 2401
Finding 1235 (2023-001)
Significant Deficiency 2023
Crowhaven Apartments, Inc.
MO
Allowable Costs / Cost Principles Cash Management § 200.302
Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Cor...
Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and are in process of developing and implementing the appropriate policies and procedures.
View Audit 2334
Finding 1234 (2023-001)
Material Weakness 2023
Senior Resources, Inc.
SC
Eligibility Cash Management Reporting
View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation D...
View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation Date of Corrective Action : 10/31/2023 Person Responsible for Corrective Action: Andrew Boozer, Executive Director, Marcus Hunter, Director of Finance and Operations, and Beverly Breuer, Director of FGP/SCP Programs.
View Audit 2307
Finding 1230 (2023-001)
Significant Deficiency 2023
Nyack Union Free School District
NY
Cash Management § 200.430
The Assistant Superintendent of Curriculum & Instruction will work with the Business office and the Human Resources department to ensure that the Certification of Federal Awards forms accurately reflect the employee's time charged to the grant. The forms will be reviewed to ensure the costs are allo...
The Assistant Superintendent of Curriculum & Instruction will work with the Business office and the Human Resources department to ensure that the Certification of Federal Awards forms accurately reflect the employee's time charged to the grant. The forms will be reviewed to ensure the costs are allowable and properly documented.
View Audit 2298
Finding 1135 (2023-004)
Material Weakness 2023
Ecorse Public Schools
MI
Procurement, Suspension & Debarment Cash Management Material Weakness
Finding 2023-004 Material Weakness in Internal Control over Financial Reporting - Journal Entries and Expenditure Documentation Correction Action Plan: The journal entries in question were primarily expenditures for transportation and maintenance costs. We provided the total pool of eligible cleani...
Finding 2023-004 Material Weakness in Internal Control over Financial Reporting - Journal Entries and Expenditure Documentation Correction Action Plan: The journal entries in question were primarily expenditures for transportation and maintenance costs. We provided the total pool of eligible cleaning and transportat ion expenses, and then we allocated those expenses to the grant after payment was made. We deemed it appropriate based on the reimbursing nature of these expenses. In the future, we will tie all reimbursement costs to actual invoices that will be implemented by the CFO immediately. The district will place said documentation in the journal entry.
View Audit 2150
Finding 1104 (2023-002)
Material Weakness 2023
The Dearborn Academy
MI
Cash Management
View of Responsible Officials and Corrective Action Plan – Upon receiving notification from the management company that the accounting department had inadvertently invoiced the academy for a duplicate amount dissimilar to an invoice provided in a previous month, the academy conducted a detailed revi...
View of Responsible Officials and Corrective Action Plan – Upon receiving notification from the management company that the accounting department had inadvertently invoiced the academy for a duplicate amount dissimilar to an invoice provided in a previous month, the academy conducted a detailed review in collaboration with the finance team. 1. Root Cause Analysis: The academy conducted a root cause analysis to identify the underlying factors contributing to the finding. This analysis helped pinpoint that the management company was experiencing unexpected internal staffing issues throughout the conclusion of the fiscal year within their accounting department. 2 Action Plan: The issue has been reconciled as of August 30, 2023. The academy, in collaboration with the management company, has developed a comprehensive action plan outlining the specific steps that will be taken to prevent this issue from happening again. 3 Implementation: The management company has notified the academy that it has begun the implementation of the action plan, including process improvements and staff reconfigurations. 4. Monitoring and Oversight: The academy, along with the management company, has established an improved monitoring and oversight method to ensure internal audits and management reviews will be conducted periodically to ensure sustained compliance and effectiveness. 5. Preventive Measures: To prevent similar issues from arising in the future, additionally, the management company is implementing preventive measures, including additional staffing, staff training, process enhancements, and increased oversight. The academy is committed to resolving this finding promptly and effectively, and values the recommendations provided by the audit team and views this process as an opportunity to strengthen internal controls and enhance overall operations in collaboration with the management company.
View Audit 2112
Finding 1039 (2023-001)
Material Weakness 2023
St. Francis Apartments, Inc.
ME
Cash Management HUD Housing Programs
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
View Audit 1993
School District, City of Flint
MI
Questioned Costs Cash Management School Nutrition Programs
The Shared Business Services employees will work with the Management Company of the Food Services program to ensure that in situations where missed meals are identified, that proper documentation (including original tally sheets) be maintained and kept on hand to support the additional meals being c...
The Shared Business Services employees will work with the Management Company of the Food Services program to ensure that in situations where missed meals are identified, that proper documentation (including original tally sheets) be maintained and kept on hand to support the additional meals being claimed. In addition, they will ensure that staff are properly trained to not recreate tally sheets, but to properly document on the original copies, to ensure that meal counts are not duplicated.
View Audit 1901 Questioned Costs: $1
Finding 969 (2023-001)
Material Weakness 2023
Melvindale-Northern Allen Park Public Schools
MI
Cash Management
2023-001 Material Noncompliance: material weakness in internal controls over compliance • Cash drawdowns for the ESSER program exceeded expenditures for one transaction/event o The Director of Finance will review the ledger and amounts requested for grant drawdowns with another member of the bus...
2023-001 Material Noncompliance: material weakness in internal controls over compliance • Cash drawdowns for the ESSER program exceeded expenditures for one transaction/event o The Director of Finance will review the ledger and amounts requested for grant drawdowns with another member of the business department before submitting the request. Both members of the business department will sign the ledger to document that the numbers were correct.
View Audit 1816
Finding 959 (2023-004)
Material Weakness 2023
Bullock Creek School District
MI
Internal Control / Segregation of Duties Cash Management Material Weakness
October 24, 2023 Finding Number: 2023-004 – Material weakness in Internal Control – Reporting (Repeat Finding) Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets. Responsible Pe...
October 24, 2023 Finding Number: 2023-004 – Material weakness in Internal Control – Reporting (Repeat Finding) Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-24-2023 This year we have partnered with Meal Magic, for reporting claims. Every student must enter an identification number or scan an ID card so that students cannot be missed or over-claimed. The Direct Certification students are compared monthly against the state information provided to make sure students are claimed at the correct rate. Sincerely, Stephen Grubaugh Director of Business Service
View Audit 1794
Finding 954 (2023-003)
Significant Deficiency 2023
Bullock Creek School District
MI
School Nutrition Programs Cash Management Eligibility
October 24, 2023 Finding Number: 2023-003 – Significant Deficiency in Internal Control – Eligibility Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff. Responsible Person: Kim Gagne – Director of Food Service Imple...
October 24, 2023 Finding Number: 2023-003 – Significant Deficiency in Internal Control – Eligibility Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-24-2023 This year we have a 2-person checking system, Kim Gagne initially completes the applications with a signature and Jody King double checks every application for errors and oversites and adds her signature also. Both have been through the MDE training on the applications and the required information they need. Sincerely, Stephen Grubaugh Director of Business Services
View Audit 1794
Senior Residence at Kapolei 2, Inc.
HI
HUD Housing Programs Cash Management
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $12,042 to the residual r...
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $12,042 to the residual receipts account for fiscal year 2022. Action Taken: The Company deposited $12,042 into the residual receipts account on August 29, 2023. Contact person: Patrick Delaney (808) 523-5681, ext. 693 Anticipated Completion Date: Complete
View Audit 1790
Pacific Housing Oahu Corporation Kapolei Residence
HI
HUD Housing Programs Cash Management
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $7,050 to the residual re...
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $7,050 to the residual receipts account for fiscal year 2022. Action Taken: The Company has deposited $7,050 into the residual receipts account. Contact person: Patrick Delaney (808) 523-5681, ext. 693 Anticipated Completion Date: Completed
View Audit 1789
Montgomery Park I United Methodist Housing
VA
Cash Management HUD Housing Programs
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
View Audit 1660
Staunton United Methodist Housing Corporation
VA
Cash Management HUD Housing Programs
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
View Audit 1659
Westwood Community School District
MI
Cash Management
The District concurs with the finding. The District will implement procedures to ensure compliance with the allowability requirements.
The District concurs with the finding. The District will implement procedures to ensure compliance with the allowability requirements.
View Audit 1639
Finding 859 (2023-004)
Material Weakness 2023
Westwood Community School District
MI
Cash Management
The District concurs with the finding. The District will implement procedures to ensure compliance with cash drawdown guidance.
The District concurs with the finding. The District will implement procedures to ensure compliance with cash drawdown guidance.
View Audit 1639
Finding 846 (2023-001)
Material Weakness 2023
Madison County Housing Authority
NC
Special Tests & Provisions Cash Management HUD Housing Programs
Noncompliance with Special Tests and Provisions – Obligations of 1406 Budget Line Item Draws (Public Housing Capital Fund CFDA 14.872) We will ensure all future CFP 1406 Operations Draws are made before amounts are reported as Obligated in ELOCCS. Date of completion: October 18, 2023
Noncompliance with Special Tests and Provisions – Obligations of 1406 Budget Line Item Draws (Public Housing Capital Fund CFDA 14.872) We will ensure all future CFP 1406 Operations Draws are made before amounts are reported as Obligated in ELOCCS. Date of completion: October 18, 2023
View Audit 1614
Stafford United Methodist Housing Development Corporation
VA
HUD Housing Programs Cash Management
Residual receipts were not remitted to the residual receipts account after year-end. Any surplus cash is required to be remitted to the residual receipts account subsequent to year-end. Going forward, all surplus cash available at year-end will be deposited into the residual receipts account.
Residual receipts were not remitted to the residual receipts account after year-end. Any surplus cash is required to be remitted to the residual receipts account subsequent to year-end. Going forward, all surplus cash available at year-end will be deposited into the residual receipts account.
View Audit 1577
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