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Corrective Action Plans

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Finding 1235 (2023-001)
Significant Deficiency 2023
Crowhaven Apartments, Inc.
MO
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302
Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Cor...
Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and are in process of developing and implementing the appropriate policies and procedures.
View Audit 2334
Finding 1234 (2023-001)
Material Weakness 2023
Senior Resources, Inc.
SC
Eligibility Cash Management Reporting
View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation D...
View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation Date of Corrective Action : 10/31/2023 Person Responsible for Corrective Action: Andrew Boozer, Executive Director, Marcus Hunter, Director of Finance and Operations, and Beverly Breuer, Director of FGP/SCP Programs.
View Audit 2307
Finding 1230 (2023-001)
Significant Deficiency 2023
Nyack Union Free School District
NY
Cash Management § 200.430
The Assistant Superintendent of Curriculum & Instruction will work with the Business office and the Human Resources department to ensure that the Certification of Federal Awards forms accurately reflect the employee's time charged to the grant. The forms will be reviewed to ensure the costs are allo...
The Assistant Superintendent of Curriculum & Instruction will work with the Business office and the Human Resources department to ensure that the Certification of Federal Awards forms accurately reflect the employee's time charged to the grant. The forms will be reviewed to ensure the costs are allowable and properly documented.
View Audit 2298
Finding 1135 (2023-004)
Material Weakness 2023
Ecorse Public Schools
MI
Procurement, Suspension & Debarment Cash Management Material Weakness
Finding 2023-004 Material Weakness in Internal Control over Financial Reporting - Journal Entries and Expenditure Documentation Correction Action Plan: The journal entries in question were primarily expenditures for transportation and maintenance costs. We provided the total pool of eligible cleani...
Finding 2023-004 Material Weakness in Internal Control over Financial Reporting - Journal Entries and Expenditure Documentation Correction Action Plan: The journal entries in question were primarily expenditures for transportation and maintenance costs. We provided the total pool of eligible cleaning and transportat ion expenses, and then we allocated those expenses to the grant after payment was made. We deemed it appropriate based on the reimbursing nature of these expenses. In the future, we will tie all reimbursement costs to actual invoices that will be implemented by the CFO immediately. The district will place said documentation in the journal entry.
View Audit 2150
Finding 1104 (2023-002)
Material Weakness 2023
The Dearborn Academy
MI
Cash Management Questioned Costs
View of Responsible Officials and Corrective Action Plan – Upon receiving notification from the management company that the accounting department had inadvertently invoiced the academy for a duplicate amount dissimilar to an invoice provided in a previous month, the academy conducted a detailed revi...
View of Responsible Officials and Corrective Action Plan – Upon receiving notification from the management company that the accounting department had inadvertently invoiced the academy for a duplicate amount dissimilar to an invoice provided in a previous month, the academy conducted a detailed review in collaboration with the finance team. 1. Root Cause Analysis: The academy conducted a root cause analysis to identify the underlying factors contributing to the finding. This analysis helped pinpoint that the management company was experiencing unexpected internal staffing issues throughout the conclusion of the fiscal year within their accounting department. 2 Action Plan: The issue has been reconciled as of August 30, 2023. The academy, in collaboration with the management company, has developed a comprehensive action plan outlining the specific steps that will be taken to prevent this issue from happening again. 3 Implementation: The management company has notified the academy that it has begun the implementation of the action plan, including process improvements and staff reconfigurations. 4. Monitoring and Oversight: The academy, along with the management company, has established an improved monitoring and oversight method to ensure internal audits and management reviews will be conducted periodically to ensure sustained compliance and effectiveness. 5. Preventive Measures: To prevent similar issues from arising in the future, additionally, the management company is implementing preventive measures, including additional staffing, staff training, process enhancements, and increased oversight. The academy is committed to resolving this finding promptly and effectively, and values the recommendations provided by the audit team and views this process as an opportunity to strengthen internal controls and enhance overall operations in collaboration with the management company.
View Audit 2112
Finding 1039 (2023-001)
Material Weakness 2023
St. Francis Apartments, Inc.
ME
Cash Management HUD Housing Programs
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
View Audit 1993
School District, City of Flint
MI
Questioned Costs Cash Management School Nutrition Programs
The Shared Business Services employees will work with the Management Company of the Food Services program to ensure that in situations where missed meals are identified, that proper documentation (including original tally sheets) be maintained and kept on hand to support the additional meals being c...
The Shared Business Services employees will work with the Management Company of the Food Services program to ensure that in situations where missed meals are identified, that proper documentation (including original tally sheets) be maintained and kept on hand to support the additional meals being claimed. In addition, they will ensure that staff are properly trained to not recreate tally sheets, but to properly document on the original copies, to ensure that meal counts are not duplicated.
View Audit 1901 Questioned Costs: $1
Finding 969 (2023-001)
Material Weakness 2023
Melvindale-Northern Allen Park Public Schools
MI
Cash Management
2023-001 Material Noncompliance: material weakness in internal controls over compliance • Cash drawdowns for the ESSER program exceeded expenditures for one transaction/event o The Director of Finance will review the ledger and amounts requested for grant drawdowns with another member of the bus...
2023-001 Material Noncompliance: material weakness in internal controls over compliance • Cash drawdowns for the ESSER program exceeded expenditures for one transaction/event o The Director of Finance will review the ledger and amounts requested for grant drawdowns with another member of the business department before submitting the request. Both members of the business department will sign the ledger to document that the numbers were correct.
View Audit 1816
Finding 959 (2023-004)
Material Weakness 2023
Bullock Creek School District
MI
Internal Control / Segregation of Duties Questioned Costs Cash Management
October 24, 2023 Finding Number: 2023-004 – Material weakness in Internal Control – Reporting (Repeat Finding) Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets. Responsible Pe...
October 24, 2023 Finding Number: 2023-004 – Material weakness in Internal Control – Reporting (Repeat Finding) Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-24-2023 This year we have partnered with Meal Magic, for reporting claims. Every student must enter an identification number or scan an ID card so that students cannot be missed or over-claimed. The Direct Certification students are compared monthly against the state information provided to make sure students are claimed at the correct rate. Sincerely, Stephen Grubaugh Director of Business Service
View Audit 1794
Finding 954 (2023-003)
Significant Deficiency 2023
Bullock Creek School District
MI
School Nutrition Programs Cash Management Eligibility
October 24, 2023 Finding Number: 2023-003 – Significant Deficiency in Internal Control – Eligibility Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff. Responsible Person: Kim Gagne – Director of Food Service Imple...
October 24, 2023 Finding Number: 2023-003 – Significant Deficiency in Internal Control – Eligibility Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-24-2023 This year we have a 2-person checking system, Kim Gagne initially completes the applications with a signature and Jody King double checks every application for errors and oversites and adds her signature also. Both have been through the MDE training on the applications and the required information they need. Sincerely, Stephen Grubaugh Director of Business Services
View Audit 1794
Senior Residence at Kapolei 2, Inc.
HI
HUD Housing Programs Cash Management
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $12,042 to the residual r...
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $12,042 to the residual receipts account for fiscal year 2022. Action Taken: The Company deposited $12,042 into the residual receipts account on August 29, 2023. Contact person: Patrick Delaney (808) 523-5681, ext. 693 Anticipated Completion Date: Complete
View Audit 1790
Pacific Housing Oahu Corporation Kapolei Residence
HI
HUD Housing Programs Cash Management
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $7,050 to the residual re...
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $7,050 to the residual receipts account for fiscal year 2022. Action Taken: The Company has deposited $7,050 into the residual receipts account. Contact person: Patrick Delaney (808) 523-5681, ext. 693 Anticipated Completion Date: Completed
View Audit 1789
Montgomery Park I United Methodist Housing
VA
Cash Management HUD Housing Programs
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
View Audit 1660
Staunton United Methodist Housing Corporation
VA
Cash Management HUD Housing Programs
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
View Audit 1659
Westwood Community School District
MI
Questioned Costs 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 Questioned Costs Cash Management
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
Questioned Costs 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
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