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Corrective Action Plans

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Fort Collins Voa Elderly Housing, Inc. (the Sanctuary)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on August 24, 2023 in the amount of $9,011. Management will ensure that the residual receipts account is property funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on August 24, 2023 in the amount of $9,011. Management will ensure that the residual receipts account is property funded in the future.
View Audit 14628
Harrisburg Voa Elderly Housing, INC (laurel Towers)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
View Audit 14619
Prince George's County Voa Living Center I, Inc.
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on August 1, 2023 in the amount of $28,939. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on August 1, 2023 in the amount of $28,939. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14611
Victor Hernandez Building Elderly Hsg Inc. (victor Hernandez)
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 14604
Montrose Voa Elderly Housing, INC (centennial Tower)
VA
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 14589
Montrose Voa Elderly Housing Iii, INC (cimarron Village)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $8,779. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $8,779. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14586
Mansfield Voa Ind Housing INC (freedom Village Mansfield)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on August 3, 2023, in the amount of $12,527. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on August 3, 2023, in the amount of $12,527. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 14581
Smokey Hollow Housing Development Fund Company, Inc.
NY
HUD Housing Programs Cash Management
Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60 day requirement. Action taken: Smokey Hollow Housing Development Fund Company, Inc. agrees with the auditor’s recommendation and will implement proce...
Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60 day requirement. Action taken: Smokey Hollow Housing Development Fund Company, Inc. agrees with the auditor’s recommendation and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315)424-1821.
View Audit 14553
Watkins Glen Central School District
NY
Cash Management Eligibility School Nutrition Programs
Finding: 2023-002 Net Cash Resources Condition: At June 30, 2023, net cash resources in the school lunch fund exceeded the allowable limit of cash by $572,746. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooke...
Finding: 2023-002 Net Cash Resources Condition: At June 30, 2023, net cash resources in the school lunch fund exceeded the allowable limit of cash by $572,746. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals with expanded menu choices will be prepared which will result in an increase in expenses. There has been unpredictability with the increase of certain goods, and we expect this to continue into the 2023-2024 fiscal year as well. The School District also participates in the Community Eligibility Provision (CEP) which provides free breakfast and lunch to every student within the district. Salaries for School Lunch employees have also been increasing year after year due to the increase of minimum wage in New York State. The minimum wage is expected to increase to $15 per hour. The School District does have a practice of transferring BOCES aid gained from the cost of the BOCES management contract to the School Lunch Fund; the aid will not be transferred in upcoming years. The School District has devised a NYSED approved plan to expend the excess funds in the School Lunch Fund through appropriating a substantial amount of fund balance to be planned for and used for the cafeteria and kitchen capital project. If needed, we will examine other avenues to ensure we do not exceed the allowable limit of cash at year end.
View Audit 14534
Phillipsburg School District
NJ
Cash Management School Nutrition Programs Equipment & Real Property Management
To allocate direct cafeteria overhead costs and plan capital equipment purchases for cafeteria equipment to enhance delivery of student meals which will ensure reduction of net cash resources so as to not exceed three months of expenditures. In addition to the current mechanisms in place to utilize...
To allocate direct cafeteria overhead costs and plan capital equipment purchases for cafeteria equipment to enhance delivery of student meals which will ensure reduction of net cash resources so as to not exceed three months of expenditures. In addition to the current mechanisms in place to utilize net cash resources, a formula was obtained and will be used to ensure the correct amount is spent. During the 22-23 school year, the district received additional covid related funding which also contributed to excess net cash resources.
View Audit 14499
D'arbonne Woods Charter School, Inc.
LA
Reporting Allowable Costs / Cost Principles Cash Management
The School has modified the procedures accounting for ESSER revenue and receivables and expects no further issues moving forward.
The School has modified the procedures accounting for ESSER revenue and receivables and expects no further issues moving forward.
View Audit 14486
Finding 10700 (2023-001)
Material Weakness 2023
Kinteel Residential Campus INC
NM
Cash Management
Contact Person: Richard Edwards, Director and Veryl Begay, Business Manager Anticipated Completion Date: October 31, 2023 Planned Corrective Action: On December 19, 2017, KRCI set up an account with Atlantic Coast Life to “invest funds”. The initial investment was $388,532 and the amount was pre...
Contact Person: Richard Edwards, Director and Veryl Begay, Business Manager Anticipated Completion Date: October 31, 2023 Planned Corrective Action: On December 19, 2017, KRCI set up an account with Atlantic Coast Life to “invest funds”. The initial investment was $388,532 and the amount was presented to the Account Representative in the form of a cashiers check. On August 8, 2018, KRCI opened a second account with Atlantic Coast Life in the amount of $74,799. The annuitant and only signatory on record is a Board member. The past three audits have indicated that these accounts are a finding because they are not insured by the FDIC or any other acceptable entity. The Director has reached out to Atlantic Coast Corporate Office to close out or surrender these accounts. The larger account has been closed out, but the smaller amount remained with Atlantic Coast as of the end of fiscal year 2023.
View Audit 14431
Penns Grove-Carneys Point Regional School District
NJ
Cash Management School Nutrition Programs Equipment & Real Property Management
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
View Audit 14405
Finding 10539 (2023-002)
Significant Deficiency 2023
Lafourche Parish School Board
LA
Cash Management Reporting Internal Control / Segregation of Duties
The district will adjust its operations to include a financial review and reconciliation of the reimbursement requests prepared on its behalf by the private consultant administering the program.
The district will adjust its operations to include a financial review and reconciliation of the reimbursement requests prepared on its behalf by the private consultant administering the program.
View Audit 14264
Finding 10533 (2023-004)
Significant Deficiency 2023
Isd #2856 Stephen/argyle
MN
Cash Management
Contact Person – Drew Kjono, Superintendent; Corrective Action Plan – The District will implement controls to ensure all reports submitted for reimbursement, only contain actual grant expenditures.; Completion Date – January 31, 2024
Contact Person – Drew Kjono, Superintendent; Corrective Action Plan – The District will implement controls to ensure all reports submitted for reimbursement, only contain actual grant expenditures.; Completion Date – January 31, 2024
View Audit 14251
Finding 10532 (2023-003)
Significant Deficiency 2023
Isd #2856 Stephen/argyle
MN
Cash Management Reporting
Contact Person – Drew Kjono, Superintendent; Corrective Action Plan – The District will establish policy to review the supporting documentation for reimbursement reports.; Completion Date – January 31, 2024
Contact Person – Drew Kjono, Superintendent; Corrective Action Plan – The District will establish policy to review the supporting documentation for reimbursement reports.; Completion Date – January 31, 2024
View Audit 14251
Palmerton Area School District
PA
Questioned Costs Cash Management
Moving forward, we will implement procedures to reduce the amount of retirement expenditures recorded to federal grants by the amount we are reimbursed from the State.
Moving forward, we will implement procedures to reduce the amount of retirement expenditures recorded to federal grants by the amount we are reimbursed from the State.
View Audit 14048 Questioned Costs: $1
Peaster Independent School District
TX
Cash Management Equipment & Real Property Management
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds to reduce the cash balance to a legally acceptable balance.
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds to reduce the cash balance to a legally acceptable balance.
View Audit 14026
Peaster Independent School District
TX
Cash Management Equipment & Real Property Management
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds.
The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds.
View Audit 14025
Finding 10352 (2023-006)
Significant Deficiency 2023
Clatsop Community College
OR
Student Financial Aid Matching / Level of Effort / Earmarking Cash Management § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: Th...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The links to the BankMobile contract and costs have been posted on the College web page that explains student stipends and the College use of Bank Mobile to provide these stipends. The links have been given to the College Financial Aid Director to upload to the US Dept of Education. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: Completed
View Audit 14009
Finding 10295 (2023-001)
Significant Deficiency 2023
University of South Carolina
SC
Cash Management
HEERF CASH MANAGEMENT Recommendation: We recommend that the University continuously enhance its monitoring control over administration and disbursement of HEERF money, in order to ascertain complete and accurate compliance with cash management principles and requirements. We also recommend that the...
HEERF CASH MANAGEMENT Recommendation: We recommend that the University continuously enhance its monitoring control over administration and disbursement of HEERF money, in order to ascertain complete and accurate compliance with cash management principles and requirements. We also recommend that the University determines if any interest earned on these funds before expenditure should be returned to ED. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University worked with the Aiken and Salkehatchie campuses to ensure all expenditures and lost revenue were documented for the HEERF funds that were drawn in accordance with cash management principles and requirements. In addition, the University will review its cash management policies with regard to federal funds to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Mandy Kibler, Associate Vice President and University Controller Planned completion date for corrective action plan: The University has documented all expenditures and lost revenue for the HEERF funds that were drawn in accordance with cash management principles and requirements and will determine if any interest should be returned to ED before December 31, 2023.
View Audit 13962
Finding 10285 (2023-003)
Material Weakness 2023
Clearfield County Career and Technology Center
PA
Questioned Costs Reporting Cash Management
Management agrees, and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center's grant awards. Timeline will ensure tha...
Management agrees, and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center's grant awards. Timeline will ensure that budgets, reporting requirements and purchases are handled in a timely manner. Management is also revising the quarter ending September 30, 2022 report and the 2022 annual report and working with the U.S. Department of Education regarding the resolution of this matter.
View Audit 13921 Questioned Costs: $1
Finding 10171 (2023-001)
Significant Deficiency 2023
Oregon City School District No. 62
OR
Cash Management School Nutrition Programs Internal Control / Segregation of Duties
The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.
View Audit 13775
Odessa-Montour Central School District
NY
Cash Management School Nutrition Programs Equipment & Real Property Management
Finding: 2023-002 School Food Account - Net Cash Resources (ALN #10.553/10.555/10.559) Corrective Action Plan: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and ...
Finding: 2023-002 School Food Account - Net Cash Resources (ALN #10.553/10.555/10.559) Corrective Action Plan: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by June 30, 2025. Retained Balance for Pending Settlements - Wages will increase into 2023 and beyond. The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $15 per hour by the end of 2023. Annual increases will continue until the rate reaches $16 per hour in 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by June 30, 2025. Anticipated Correction Date: June 30, 2024
View Audit 13773
Dauphin County Voa Living Center, INC (creekside Village)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $18,738, $1,515, and $10,164. Management will ensure that the residual receipts account is properly funded in the future
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $18,738, $1,515, and $10,164. Management will ensure that the residual receipts account is properly funded in the future
View Audit 13735
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