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Corrective Action Plans

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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 Questioned Costs Special Tests & Provisions
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
Finding 1240566 (2022-006)
Material Weakness 2022
NUNAKAUYARMIUT TRIBE
AK
Cash Management Material Weakness
Finding 2022-006 Lack of Internal Control Over Special Test and Provisions – Investment and Deposit of Advance Funds Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has streng...
Finding 2022-006 Lack of Internal Control Over Special Test and Provisions – Investment and Deposit of Advance Funds Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strengthened controls over the safeguarding and deposit of federal advance funds. Finance will monitor cash balances associated with federal awards and the Tribe's banking arrangements to ensure federal funds are maintained in accordance with applicable award requirements and federal cash-management standards. The Tribe will periodically review financial institution balances, applicable deposit insurance coverage, collateralization or other safeguards when required, and the amount of federal funds held in advance. Finance will also coordinate drawdowns with actual and immediate program cash needs and maintain documentation supporting the receipt, deposit, and use of federal funds. Management will review banking and cash-management practices periodically and document any corrective action necessary to protect federal funds and minimize unsupported or excessive cash balances. Proposed Completion Date: September 30, 2026.
View Audit 414987
Finding 1240032 (2022-006)
Material Weakness 2022
Akiachak Native Community
AK
Cash Management Material Weakness § 200.305
Finding 2022-006 Lack of Internal Control Over Cash Management Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Excessive administrative costs over many years led to a deficit in the General Fund. The deficit can be reduced by a combination of unrestricted revenue ...
Finding 2022-006 Lack of Internal Control Over Cash Management Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Excessive administrative costs over many years led to a deficit in the General Fund. The deficit can be reduced by a combination of unrestricted revenue sources including net gaming proceeds and indirect cost recovery. A budget will be developed for the General Fund and periodic comparisons to actual revenues and expenditures will be made. Proposed Completion Date: December 31, 2026.
View Audit 414656
Finding 1239836 (2022-004)
Material Weakness 2022
Community Alliance with Family Farmers
CA
Reporting Allowable Costs / Cost Principles Cash Management
In 2026 CAFF will create a grant bridging document to monitor differences between revenue and expenses and progress against grant budgets. Grant reports in QuickBooks will reflect a full accounting each month for revenue earned and costs incurred (including allocated costs per cost allocation plan).
In 2026 CAFF will create a grant bridging document to monitor differences between revenue and expenses and progress against grant budgets. Grant reports in QuickBooks will reflect a full accounting each month for revenue earned and costs incurred (including allocated costs per cost allocation plan).
View Audit 414508
Finding 1239835 (2022-003)
Material Weakness 2022
Community Alliance with Family Farmers
CA
Cash Management Reporting Significant Deficiency
At a minimum CAFF will complete 2023 and 2024 single audits in 2026, and 2025 and 2026 single audits in 2027, bringing us current in 2027. All single audits will be uploaded and certified in the federal clearinghouse database; as part of the Uniform Guidance reporting requirements. Grant Management ...
At a minimum CAFF will complete 2023 and 2024 single audits in 2026, and 2025 and 2026 single audits in 2027, bringing us current in 2027. All single audits will be uploaded and certified in the federal clearinghouse database; as part of the Uniform Guidance reporting requirements. Grant Management staff will be trained on the Uniform Guidance and compliance requirements for federal grants.
View Audit 414508
Finding 1235974 (2022-003)
Material Weakness 2022
Metro Area Continuum of Care for the Homeless
NE
Allowable Costs / Cost Principles Cash Management Period of Performance
Finding Reference Number 2022: Approval and Support for Costs Description of Finding: For the Emergency Rental Assistance Program, adequate supporting documentation could not be provided for 8 of 60 transactions tested, and 16 of 60 transactions did not contain evidence of appropriate approval. The ...
Finding Reference Number 2022: Approval and Support for Costs Description of Finding: For the Emergency Rental Assistance Program, adequate supporting documentation could not be provided for 8 of 60 transactions tested, and 16 of 60 transactions did not contain evidence of appropriate approval. The audit reports questioned costs of less than $25,000. Statement of Concurrence or Nonconcurrence: Threshold CoC concurs with the finding. Corrective Action: Management will continue to follow and reinforce established internal controls for processing and approving costs charged to federal programs. Personnel responsible for processing and approving federal expenditures will receive additional training. Management will require adequate supporting documentation to be retained with each charge and evidence of appropriate review and approval before costs are charged to a federal program. This is similar to prior-year finding 2021. The corrective action above strengthens documentation retention, approval evidence, and staff training in response to the repeated issue. Name of Contact Person: Jason Feldhaus, Executive Director, jason@thresholdcoc.org Projected Completion Date: December 31, 2026 Questioned Costs: Less than $25,000, as reported by the auditors.
View Audit 411573
Finding 1235934 (2022-002)
Material Weakness 2022
Southeastern Regional Medical Center
NC
Subrecipient Monitoring Cash Management Reporting § 200.512
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: Sara Bradley, VP/Chief Financial Officer Anticipated Completion Date: September 2026 Management acknowledges that the reporting package and data collection form for the year ended June 3...
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: Sara Bradley, VP/Chief Financial Officer Anticipated Completion Date: September 2026 Management acknowledges that the reporting package and data collection form for the year ended June 30, 2022, was not filed with the Federal Audit Clearinghouse on or before the deadline of March 31, 2023. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.
View Audit 411536
Finding 1229757 (2022-005)
Material Weakness 2022
GROW FOOD dba Viva Farms
WA
Subrecipient Monitoring Cash Management Significant Deficiency § 200.305
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No.10.311 Recommendation: To implement policies, procedures, and trainings to ensure all subrecipient payment requests are reviewed and approved timely...
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No.10.311 Recommendation: To implement policies, procedures, and trainings to ensure all subrecipient payment requests are reviewed and approved timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a documented review and approval process for subrecipient payment requests. The grant manager will submit each subrecipient payment request to the Executive Director for review prior to payment. The Executive Director's approval will be documented via email, which will be retained along with the corresponding payment request as evidence of review. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: September 30, 2026
View Audit 410987
Finding 1228475 (2022-011)
Material Weakness 2022
CITY OF HAMBURG
IA
Cash Management
The City will research and document the discrepancy, and contact the Iowa Department of Homeland Security and Emergency Management to determine the disposition.
The City will research and document the discrepancy, and contact the Iowa Department of Homeland Security and Emergency Management to determine the disposition.
View Audit 410134
Finding 1225676 (2022-007)
Material Weakness 2022
Quileute Tribal School
WA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303
Condition/Context: For 3 of the 3 samples selected for testing, the School did not provide support for review and approval of the monthly bank reconciliations Corrective action taken: Quileute Tribal School will establish effective internal controls for the monthly bank reconciliations and adhere to...
Condition/Context: For 3 of the 3 samples selected for testing, the School did not provide support for review and approval of the monthly bank reconciliations Corrective action taken: Quileute Tribal School will establish effective internal controls for the monthly bank reconciliations and adhere to the internal controls. Person responsible for corrective action: Bob Harmon, Superintendent NOTE: In addition, Quileute Tribal School has engaged an independent CPA firm to assist with account reconciliations and audit readiness to help ensure that financial information is complete, accurate, and properly reported. Implementation Date: July 30, 2026
View Audit 408537
Finding 1222697 (2022-005)
Material Weakness 2022
Veterans Transition Center of California
CA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.307
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment of policies and procedures to ensure that program income is tracked by contract and expended in accordance with applicable federal requirements.
View Audit 406305
Finding 1222694 (2022-002)
Material Weakness 2022
Veterans Transition Center of California
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fisca...
Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years. CFDA numbers for new federal awards will be identified, along with the applicable compliance requirements in accordance with the OMB Compliance Supplement (Matrix of Federal Compliance Requirements). Policies and procedures will be established for each applicable compliance requirement and will be communicated to employees responsible for monitoring and ensuring compliance.
View Audit 406305
Finding 1214377 (2022-013)
Material Weakness 2022
St. Croix Chippewa Housing Authority
CA
Questioned Costs Cash Management Material Weakness
2022-013 Support for Payroll Material Weakness Recommendation: Auditor’s recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Housing Authority agrees with this finding and will...
2022-013 Support for Payroll Material Weakness Recommendation: Auditor’s recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 401032
Finding 1214375 (2022-011)
Material Weakness 2022
St. Croix Chippewa Housing Authority
CA
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.305
2022-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...
2022-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 401032
Finding 1214369 (2022-005)
Material Weakness 2022
St. Croix Chippewa Housing Authority
CA
Cash Management Material Weakness
2022-005 Timely Bank Reconciliations Material Weakness Recommendation: Implement currently adopted policies over bank reconciliations. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report
2022-005 Timely Bank Reconciliations Material Weakness Recommendation: Implement currently adopted policies over bank reconciliations. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report
View Audit 401032
Finding 1214368 (2022-004)
Material Weakness 2022
St. Croix Chippewa Housing Authority
CA
Cash Management Material Weakness
2022-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction...
2022-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction documentation that requires the signature of 3 Tribal Council for processing.
View Audit 401032
Finding 1213891 (2022-007)
Material Weakness 2022
Town of Livermore Falls
ME
Cash Management Significant Deficiency § 200.302 § 200.305
CORRECTIVE ACTION PLAN (Concerning Finding 2022-007) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Treasurer, Town Manager and Select Board has taken the following actions to address finding 2022-007 The current Town Manager was appointed by...
CORRECTIVE ACTION PLAN (Concerning Finding 2022-007) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Treasurer, Town Manager and Select Board has taken the following actions to address finding 2022-007 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted a new Procurement Policy that addresses this deficiency. This policy was approved and implemented by the Select Board on January 23, 2024. Anticipated Completion Date: Completed January 23, 2024.
View Audit 400731
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