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Corrective Action Plans

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Oak Haven Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 9...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 90 days after fiscal year end. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the surplus cash deposit was made timely were not consistently followed. Recommendation: No action is needed, as the required surplus cash deposit has already been made to the residual receipts account. Response: See Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the project did not make the full residual receipts (surplus cash) deposit within 90 days of the March 31, 2022 fiscal year-end. C. Actions Taken or Planned The Director of Accounting and the Property Accountant will review and verify the balance of the project's surplus cash and ensure the residual receipts deposit is made within 90 days of the fiscal year-end in accordance with current regulations.
View Audit 9873
North Coast Place Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of$250 per unit. The funds must be remitted to HUD upon "termination" of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Project's Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 9871
Highland Pointe, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Ac...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The funds must be remitted to HUD upon "termination" of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Project's Corrective Action Plan. B.Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 9869
Flagship City Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 60 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 6...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 60 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 60 days after fiscal year end. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the surplus cash deposit was made timely were not consistently followed. Recommendation: No action is needed, as the required surplus cash deposit has already been made to the residual receipts account. Response: See Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the project did not make the full residual receipts (surplus cash) deposit within 90 days of the March 31, 2022 fiscal year-end. C. Actions Taken or Planned The Director of Accounting and the Property Accountant will review and verify the balance of the project's surplus cash and ensure the residual receipts deposit is made within 90 days of the fiscal year-end in accordance with current regulations.
View Audit 9868
Flagship City Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The funds must be remitted to HUD upon "termination" of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Project's Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 9868
Finding 7546 (2023-001)
Material Weakness 2023
Fremont School District No. 79
IL
Cash Management Reporting
Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly; Plan: District has implemented a change in staffing and its review procedures have been augmented to correct this condition; Anticipated Date of Com...
Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly; Plan: District has implemented a change in staffing and its review procedures have been augmented to correct this condition; Anticipated Date of Completion: 10/31/2023; Name of Contact Person: Ivy Fleming; Management Response: N/A.
View Audit 9844
Finding 7545 (2022-001)
Material Weakness 2023
Fremont School District No. 79
IL
Cash Management Reporting
Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly; Plan: District has implemented a change in staffing and its review procedures have been augmented to correct this condition; Anticipated Date of Com...
Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly; Plan: District has implemented a change in staffing and its review procedures have been augmented to correct this condition; Anticipated Date of Completion: 10/31/2023; Name of Contact Person: Ivy Fleming; Management Response: N/A.
View Audit 9844
Finding 7519 (2023-001)
Significant Deficiency 2023
Hays Medical Center, Inc.
KS
Questioned Costs Cash Management Significant Deficiency
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Noncompliance Finding/Significant Deficiency; Activities Allowed or Unallowed Compliance Requirement Corrective Action Plan: The Medical Center will impleme...
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Noncompliance Finding/Significant Deficiency; Activities Allowed or Unallowed Compliance Requirement Corrective Action Plan: The Medical Center will implement procedures to ensure that future reporting of federal expenditures are reduced by an amount that other sources have reimbursed or are obligated to reimburse using actual Medicare cost report percentages to compute the amount that has been previously reimbursed by Medicare. Anticipated Completion Date: The Medical Center intends to implement this immediately which will apply to any future reporting periods.
View Audit 9771 Questioned Costs: $1
Finding 7479 (2023-004)
Significant Deficiency 2023
Harris-Stowe State University
MO
Cash Management
Finding 2023-004 Personnel Responsible for Corrective Action: Assistant Comptroller – Brian Huggins Anticipated Completion Date: December 2023 Corrective Action Plan: The University has implemented a process to reconcile all expenditures from federal funding sources prior to being drawn down. ...
Finding 2023-004 Personnel Responsible for Corrective Action: Assistant Comptroller – Brian Huggins Anticipated Completion Date: December 2023 Corrective Action Plan: The University has implemented a process to reconcile all expenditures from federal funding sources prior to being drawn down. This exception was addressed subsequent to the drawdown and detective control addressed it after the fact. The revised preventive control is in place and no subsequent issues were noted.
View Audit 9669
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
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