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Corrective Action Plans

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Finding 7950 (2023-002)
Significant Deficiency 2023
St. Mary's Residence, Inc.
MN
Cash Management Internal Control / Segregation of Duties
Auditor Recommendation Recommendation: We recommend that the Organization verifies that payments are recorded in the correct period and not changed in the general ledger after the checks are written. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no...
Auditor Recommendation Recommendation: We recommend that the Organization verifies that payments are recorded in the correct period and not changed in the general ledger after the checks are written. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Sara Wohlers and Josh Warner (management agent) will establish a review process that will include making sure all payments are recorded within the proper period. 3. Official Responsible for Insuring CAP Sara Wohlers is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented for the September 30, 2024 audit. 5. Plan to Monitor Completion of CAP Julie Baruch (board chair) and Sara Wohlers will be monitoring this plan.
View Audit 10359
Finding 7948 (2023-002)
Significant Deficiency 2023
Mighty Fortress Manor
MN
Cash Management
Auditor Recommendation Recommendation: We recommend that the Organization verifies all requests for reimbursements are received in a timely manner. We also recommend that the Organization verifies that payments are recorded in the correct period and not changed in the general ledger after the check...
Auditor Recommendation Recommendation: We recommend that the Organization verifies all requests for reimbursements are received in a timely manner. We also recommend that the Organization verifies that payments are recorded in the correct period and not changed in the general ledger after the checks are written. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Sara Wohlers and Josh Warner (management agent) will establish a review process that will include making sure all payments are recorded within the proper period. It will also include ensuring all HUD/HAP funds are received in full during that period and any short falls or overages are identified within the proper period. 3. Official Responsible for Ensuring CAP Sara Wohlers is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented for the September 30, 2024 audit. 5. Plan to Monitor Completion of CAP John Frank (board chair) and Sara Wohlers will be monitoring this plan.
View Audit 10357
Morehouse School of Medicine, Inc., Subsidiary and Affiliate
GA
Cash Management
Finding 2023-004 Name of Responsible Individual: Demetrius Carmichael, AVP Finance and Controller Corrective Action: We understand the requirement of disbursing Title IV funding to eligible students and parents and the requirement to make disbursements as soon as administratively feasible, but no ...
Finding 2023-004 Name of Responsible Individual: Demetrius Carmichael, AVP Finance and Controller Corrective Action: We understand the requirement of disbursing Title IV funding to eligible students and parents and the requirement to make disbursements as soon as administratively feasible, but no later than 3 business days following the receipt of funds and eliminating excess cash balance within the next 7 calendar days. In this case, the School received funds from the student from unknown sources, and the School submitted the funds to the ED on behalf of the student at the student’s request to lower outstanding educational debt. We discuss the importance of lowering education debt during our debt counseling sessions and encourage students to return funds not needed due to subsequent scholarships or family support. We have not found guidance that will support the requirement to submit funds to the ED within the 3 business days plus 7 calendar days that are earned and provided by the student to submit to the ED under the cash management ruling. Anticipated Completion Date: March 1, 2024
View Audit 10337
Finding 7897 (2023-003)
Significant Deficiency 2023
Community Unit School District No. 3
IL
Subrecipient Monitoring Cash Management Reporting
Finding Synopsis: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Action Steps: The District intends to fully implement the recommendation in FY2024, as corrective action was not taken unti...
Finding Synopsis: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Action Steps: The District intends to fully implement the recommendation in FY2024, as corrective action was not taken until midway through FY2023.
View Audit 10289
Finding 7849 (2023-001)
Significant Deficiency 2023
San Diego Blood Bank
CA
Questioned Costs Cash Management § 200.68
The Blood Bank added review and approval processes to ensure only allowable charged are included in the MTDC subject to the indirect cost rate.
The Blood Bank added review and approval processes to ensure only allowable charged are included in the MTDC subject to the indirect cost rate.
View Audit 10207 Questioned Costs: $1
Finding 7822 (2023-001)
Significant Deficiency 2023
Higher Ground Academy
MN
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding The Academy will adopt the referenced policies to achieve compliance with Uniform Guidance. 3. Official Responsible Samuel Yigzaw, Executive Director, is the of...
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding The Academy will adopt the referenced policies to achieve compliance with Uniform Guidance. 3. Official Responsible Samuel Yigzaw, Executive Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Plan.
View Audit 10150
Finding 7706 (2023-003)
Significant Deficiency 2023
Moore County, North Carolina
NC
Reporting Student Financial Aid Cash Management
Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: In response regarding the above mentioned finding for Moore County Social Services, please see the corrective action plan below: Training: • Accounting will develop and implement annual training for ...
Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: In response regarding the above mentioned finding for Moore County Social Services, please see the corrective action plan below: Training: • Accounting will develop and implement annual training for applicable DSS staff in conjunction with State required day sheet training. • This training will also be given to all new applicable staff in the orientation process. • DSS Accounting will maintain a record of all staff completing the training. Internal Reviews/Auditing by Unit Supervisors: • Each biweekly payroll is currently approved by supervisors prior to processing. • After each payroll the day sheets for that biweekly period will be reviewed by the supervisor to ensure proper coding and matching time to the payroll reports for each employee in their unit. • When this process is complete, they will send a report to DSS Accounting with their findings. Internal Reviews/Auditing by DSS Administration • DSS Accounting will monitor each reporting period to ensure each supervisor has submitted their bi-weekly report. • DSS Accounting will maintain files with these reports for additional follow-up as needed. • DSS Accounting and Payroll staff will work with necessary staff that have discrepancies to ensure corrections are completed. • In addition, at the end of each month (prior to submission of the 1571 State reimbursement report) DSS Accounting will spot check 3 random Services records for accuracy. Findings will be reported, and corrections completed/processed by the 15th of the month of review. Proposed Completion Date: The expected completion date to have corrective action implemented is December 15, 2023.
View Audit 10069
Finding 7629 (2023-003)
Significant Deficiency 2023
Ferndale Area School District
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency: See Finding 2023-002
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency: See Finding 2023-002
View Audit 10014
Ferndale Area School District
PA
Questioned Costs Cash Management Reporting
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – David Gates, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consist...
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – David Gates, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. Action Taken: Management agrees with the recommendations. The Food Service Director has reviewed all monthly claims submitted in school year 2023-24 and found no errors requiring revision. Further, management will implement a plan to periodically review claim submissions for accuracy. Proposed Completion Date: January 31, 2024
View Audit 10014
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
Questioned Costs 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
Questioned Costs 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 Questioned Costs Subrecipient Monitoring
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
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