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Corrective Action Plans

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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
Finding 675 (2023-003)
Significant Deficiency 2023
East Alton Wood River Community High School No. 14
IL
Questioned Costs Cash Management Reporting
Condition: We noted during ESSER II testing the District was reimbursed for duplicated expenditures reported on the fiscal year 2022 4th quarter and fiscal year 2023 1st quarter reports. Recommendation: We recommend the District compare and reconcile the expenditure reports filed with the general l...
Condition: We noted during ESSER II testing the District was reimbursed for duplicated expenditures reported on the fiscal year 2022 4th quarter and fiscal year 2023 1st quarter reports. Recommendation: We recommend the District compare and reconcile the expenditure reports filed with the general ledger before submitting. Management Response: The superintendent will take steps to compare and reconcile the expenditure reports with the general ledger before submitting. Anticipated Date of Completion: June 30, 2024
View Audit 1261 Questioned Costs: $1
Cumberland Electric Membership Corporation
TN
Cash Management
Management has recalled the two duplicate invoices submitted for reimbursement and will amend future submissions to remove the duplicate invoices noted. Management will implement procedures to ensure only unique invoices are included in future grant reimbursement submissions.
Management has recalled the two duplicate invoices submitted for reimbursement and will amend future submissions to remove the duplicate invoices noted. Management will implement procedures to ensure only unique invoices are included in future grant reimbursement submissions.
View Audit 1254
Finding 642 (2023-002)
Significant Deficiency 2023
Moraine Valley Community College District Number 524
IL
Subrecipient Monitoring Cash Management Allowable Costs / Cost Principles § 200.303 § 200.305
Identifying Number: 2023-002 Finding: For one out of two subrecipient payments tested, the College did not submit payment within 30 days after receipt of the billing from the subrecipient. Corrective Action Planned: The College will update its subrecipient invoice payment procedure to establish st...
Identifying Number: 2023-002 Finding: For one out of two subrecipient payments tested, the College did not submit payment within 30 days after receipt of the billing from the subrecipient. Corrective Action Planned: The College will update its subrecipient invoice payment procedure to establish stronger internal controls related to tracking subrecipient invoice approval routing. The College will ask each subrecipient to include the Manager of Grants Accounting and Compliance on any requests for reimbursements. If a subrecipient’s invoice meets Moraine Valley’s criteria for performance and fiscal compliance, the Manager of Grants Accounting and Compliance will monitor the approval process to make sure it is properly approved by the grant’s Principal Investigator, the Director of Resource Development, and the Manager of Grants Accounting and Compliance. This additional monitoring will help ensure all subrecipient invoices are paid within 30 days of receipt. If the invoice does not meet the College’s criteria including all proper supporting documentation, the invoice will be returned to the subrecipient for corrections. Anticipated Completion Date: June 30, 2024 Responsible Person: Darren Howard, Manager of Grants Accounting and Compliance Howardd46@morainevalley.edu
View Audit 1222
Finding 617 (2023-001)
Significant Deficiency 2023
Stevens Senior Housing of Ludlow, Inc.
MA
Cash Management HUD Housing Programs
Responsible Official - Laureen Borgatti, Chief Operating Officer Plan Detail - Management will ensure the Project is reimbursed for the erroneously paid invoice. Additionally, management will ensure future non-project operating invoices are not paid with Project operating cash. Anticipated Completio...
Responsible Official - Laureen Borgatti, Chief Operating Officer Plan Detail - Management will ensure the Project is reimbursed for the erroneously paid invoice. Additionally, management will ensure future non-project operating invoices are not paid with Project operating cash. Anticipated Completion Date - The corrective action is in the process of being implemented and expected to be completed in fiscal year 2024.
View Audit 1193
Onaway Area Community Schools
MI
Questioned Costs Cash Management
Corrective Action: The District understands the issue and will make sure to only draw disbursed funds moving forward.
Corrective Action: The District understands the issue and will make sure to only draw disbursed funds moving forward.
View Audit 1084 Questioned Costs: $1
Finding 425 (2023-001)
Significant Deficiency 2023
Shands Jacksonville Medical Center, INC
FL
Allowable Costs / Cost Principles Cash Management Eligibility
Views of responsible officials and planned corrective actions: The Financial and Data Analytics Director conducts spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting. Evidence of testing is retained. Responsible Officials: Dean C. Cocchi...
Views of responsible officials and planned corrective actions: The Financial and Data Analytics Director conducts spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting. Evidence of testing is retained. Responsible Officials: Dean C. Cocchi, Vice President and CFO Completion Date: March 31, 2022
View Audit 896
Finding 361 (2023-003)
Significant Deficiency 2023
Sebeka Public Schools
MN
Allowable Costs / Cost Principles Cash Management Eligibility
Contact Person – Superintendent; Corrective Action Plan – The District has established a procedure for review of journal entries; Completion Date – Completed
Contact Person – Superintendent; Corrective Action Plan – The District has established a procedure for review of journal entries; Completion Date – Completed
View Audit 736
Southern Virginia University
VA
Student Financial Aid Subrecipient Monitoring Cash Management
Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: This finding affected a mere 2 of 40 records tested. Corrective action has been taken. The financial aid office has set up daily disbursement record submissions through its financial aid proce...
Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: This finding affected a mere 2 of 40 records tested. Corrective action has been taken. The financial aid office has set up daily disbursement record submissions through its financial aid processing system, Jenzabar Financial Aid, which will simplify the process and prevent reporting delays. Anticipated Completion Date: Completed
View Audit 719
Emerson Center, Inc.
KY
HUD Housing Programs Cash Management
Recommendation: The Project should contact the bank and transfer the funds into a HUD-approved interest-bearing account. In addition, the account should not be subject to monthly service charges or fees. Action Taken: Management acknowledges the finding and has already addressed the issues with t...
Recommendation: The Project should contact the bank and transfer the funds into a HUD-approved interest-bearing account. In addition, the account should not be subject to monthly service charges or fees. Action Taken: Management acknowledges the finding and has already addressed the issues with the bank. The funds have been placed in an interest-bearing bank account and will no longer be subject to monthly fees.
View Audit 714
Finding 338 (2023-002)
Significant Deficiency 2023
South Arkansas Regional Health Center, Inc.
AR
Cash Management Subrecipient Monitoring
The Center will be creating new general ledger accounts that reference the budget categories for the CCBHC grant. Each month there will be a reconciliation performed between the trial balance and amounts submitted to be drawn down for the grant. The expenses included in the general ledger will be re...
The Center will be creating new general ledger accounts that reference the budget categories for the CCBHC grant. Each month there will be a reconciliation performed between the trial balance and amounts submitted to be drawn down for the grant. The expenses included in the general ledger will be reviewed thoroughly to ensure they are allowable expenses. Additionally, all expenses will be coded to the account associated with the category they are budgeted in to allow for easier expense tracking when drawing down funds for the grant.
View Audit 683
Finding 324 (2023-001)
Material Weakness 2023
Meridian Public Schools
MI
Cash Management School Nutrition Programs Special Tests & Provisions
The district has updated their spend down plan as of July 2023 to address the excess fund balance in food service. The Food Service Director and the Director of Business Services have already identified areas where there are needs for upgrades or enhancements. Over the next several months, the Exc...
The district has updated their spend down plan as of July 2023 to address the excess fund balance in food service. The Food Service Director and the Director of Business Services have already identified areas where there are needs for upgrades or enhancements. Over the next several months, the Excess Fund Balance will get used to improve the Food Service Porgram.
View Audit 627
Finding 305 (2023-002)
Significant Deficiency 2023
Vermont Student Assistance Corporation
VT
Cash Management Allowable Costs / Cost Principles § 200.303
Recommendation: We recommend management perform a documented review of the federal drawdowns to ensure the benefits reimbursement rate is timely updated in accordance with the requirements of new grant awards. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...
Recommendation: We recommend management perform a documented review of the federal drawdowns to ensure the benefits reimbursement rate is timely updated in accordance with the requirements of new grant awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has directed the Finance Department to review all draw down worksheets to insure that draw down parameters agree with all grant proposal, budget and award documents. Name(s) of the contact person(s) responsible for corrective action: Bruce Hicken, Controller Planned completion date for corrective action plan: No later than October 31, 2024.
View Audit 579
Finding 291 (2023-001)
Significant Deficiency 2023
Passavant Memorial Homes Vii
PA
HUD Housing Programs Cash Management
Management notes that the deadline for the June 30, 2023 deposit has already been missed, however, plans to implement additional controls to ensure that future surplus cash (starting with the 2024 required deposit) is deposited into the residual receipts account within 60 days of year-end in accorda...
Management notes that the deadline for the June 30, 2023 deposit has already been missed, however, plans to implement additional controls to ensure that future surplus cash (starting with the 2024 required deposit) is deposited into the residual receipts account within 60 days of year-end in accordance with HUD requirements.
View Audit 518
Finding 129 (2023-001)
Significant Deficiency 2023
Virginia Union University
VA
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking
Criteria: Institutions are required to report all Direct Loan (DL) disbursements and submit required records to the Department of Education's Common Origination and Disbursement (COD) which is a web-based system for processing, storing and reconciling DL financial aid data. Each month, the COD provi...
Criteria: Institutions are required to report all Direct Loan (DL) disbursements and submit required records to the Department of Education's Common Origination and Disbursement (COD) which is a web-based system for processing, storing and reconciling DL financial aid data. Each month, the COD provides Institutions with a School Account Statement (SAS) date file which consists of a Cash Summary, Cash Detail and (optional at the request of the school) Loan Detail records. The school is required to reconcile these files to the Insitution's financial records ("DL Reconciliations"). While the University has made significant improvements in this reconciliation process and that of the other related federal award programs, there are still unreconciled differences in all three major federal pass-through program's reonciliations as noted in the financial statement audit. However, for FY23, these differences netted to an immaterial difference overall and were no adjusted / passed during the financial statement audit. However, differences still remain, and the reconciliation process still needs to be improved upon. The University concurs with the audit finding and will adhere to the corrective action plan. Corrective action: The Student Financial Aid activity was reconciled among the Registrar, Financial Aid, and Business Offices as of June 30, 2023, at detailed (student) level. Monthly reconciliations will be maintained effective July 2023. Responsible Person(s): Robert Merino, Executive Director of Financial Aid jrmerino@vuu.edu 218 795-6190. Planned Date of Completion of Corrective Action: December 31, 2023.
View Audit 218
Foxhill Manor Cooperative, Inc.
IN
Questioned Costs Cash Management HUD Housing Programs
Management is appealing to HUD regarding the required deposit. Funds are not currently available to make the prior year required deposit.
Management is appealing to HUD regarding the required deposit. Funds are not currently available to make the prior year required deposit.
View Audit 141 Questioned Costs: $1
Finding 86 (2023-001)
Material Weakness 2023
Creative Housing Iv, Inc.
AR
HUD Housing Programs Special Tests & Provisions Cash Management
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2023 Audit Firm: FORVIS, LLP Federal Program: Supportive Housing for the Elderly, Assistance Listing No. 14.157 Federal Agency: U.S. Department of Housing and Urban Development September 12, 2023 Find...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2023 Audit Firm: FORVIS, LLP Federal Program: Supportive Housing for the Elderly, Assistance Listing No. 14.157 Federal Agency: U.S. Department of Housing and Urban Development September 12, 2023 Finding 2023-001: Summary of Finding: The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash for fiscal year 2021; however, funds were not deposited into the residual receipts account as of 6/30/2023. Management should create policies and procedures to identify and transfer surplus cash to the residual receipts account to ensure compliance with this requirement. Management’s Corrective Action Plan: Management concurs with the finding. In the 2022 audit, it was found that Creative Housing IV, Inc. failed to make the surplus cash deposit for program year 2021 of $1,508. The deposit was made on September 7, 2023. Anticipated Completion Date: Completed
View Audit 101
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