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Corrective Action Plans

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Finding 558173 (2024-001)
Significant Deficiency 2024
North Plainfield School District
NJ
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
The District will ensure that Additional or Compensatory Special Education or Related Services (ACSERS) funds are not used to fund Substitute Services due to the teacher shortage.
The District will ensure that Additional or Compensatory Special Education or Related Services (ACSERS) funds are not used to fund Substitute Services due to the teacher shortage.
View Audit 355081 Questioned Costs: $1
Finding 558163 (2024-002)
Significant Deficiency 2024
Community Living Opportunities Ii, INC
KS
Cash Management Reporting Internal Control / Segregation of Duties
Audit Finding Reference: 2024-002 Comments on the Finding and Each Recommendation: Management agrees with the finding. Corrective Action Planned or Taken: Management will formalize the approval process of HAP voucher requests with documentation and approval occurring via email to ensure evidence ...
Audit Finding Reference: 2024-002 Comments on the Finding and Each Recommendation: Management agrees with the finding. Corrective Action Planned or Taken: Management will formalize the approval process of HAP voucher requests with documentation and approval occurring via email to ensure evidence of the approval.
View Audit 355040
Cedar Grove Public Schools
NJ
Cash Management
Management has reviewed this finding and indicated appropriate corrective action will be implemented.
Management has reviewed this finding and indicated appropriate corrective action will be implemented.
View Audit 355005
Finding 558089 (2024-003)
Significant Deficiency 2024
Grand Forks Regional Airport Authority
ND
Reporting Internal Control / Segregation of Duties Cash Management § 200.302 § 200.305
Contact Person – Krista Martin, Director of Finance and Administration, and Ryan Riesinger, Executive Director Corrective Action Plan – Review and update procedures to ensure accurate reporting. Completion Date –December 31, 2025
Contact Person – Krista Martin, Director of Finance and Administration, and Ryan Riesinger, Executive Director Corrective Action Plan – Review and update procedures to ensure accurate reporting. Completion Date –December 31, 2025
View Audit 354950
Finding 558082 (2024-001)
Significant Deficiency 2024
Empower Evergreen INC
KS
Allowable Costs / Cost Principles Cash Management Period of Performance
U.S. Department of Treasury No. 21.027 – Coronavirus State and Local Fiscal Recovery Funds Grant Period Year Ended December 31, 2024 Corrective Action Plan: In order to ensure future submissions are containing segregation of duties, the organization will ensure there are two people a part of the rep...
U.S. Department of Treasury No. 21.027 – Coronavirus State and Local Fiscal Recovery Funds Grant Period Year Ended December 31, 2024 Corrective Action Plan: In order to ensure future submissions are containing segregation of duties, the organization will ensure there are two people a part of the reporting and submission process. One person will fill out the reporting information and another person will sign off and submit the information to ensure two people are part of the process. Responsible for this plan: Ariel Rodriguez, Executive Director Implementation Timeline: Immediately as of April 22nd, 2025
View Audit 354940
Finding 557725 (2024-028)
Significant Deficiency 2024
State of Georgia/state Accounting Office-Ein Noted
GA
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
DCH will review MO 598348 within the Gateway system to ensure the established interface process is functioning properly. DCH will draft additional guidance through a policy memo to revise DHS policy 2750 as it relates to the processing of Ex-Parte members. The DCH policy memo will clarify that upon ...
DCH will review MO 598348 within the Gateway system to ensure the established interface process is functioning properly. DCH will draft additional guidance through a policy memo to revise DHS policy 2750 as it relates to the processing of Ex-Parte members. The DCH policy memo will clarify that upon the completion of the determination by DHS, Gateway will notify GAMMIS of A/R's approval or denial thorough daily interface files sent from Gateway to GAMMIS. The non-confirmation report will be reviewed to determine SOP and validate that the file has been received. Additionally, the DCH policy memo will require Gateway to complete the DMA-962 and submit to Gainwell for manual processing if the file has not been received. DCH is also reviewing current policy to determine if the infinity date established for Ex-Parte members can be revised to a time-limited date.
View Audit 354902 Questioned Costs: $1
Finding 557720 (2024-027)
Material Weakness 2024
State of Georgia/state Accounting Office-Ein Noted
GA
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
DCH will develop a reconciliation process between members denied within Georgia Gateway and members removed within GAMMIS. DHS will provide training as outlined within the current contract to address changes and updates to Medicaid policy and the Georgia Gateway system.
DCH will develop a reconciliation process between members denied within Georgia Gateway and members removed within GAMMIS. DHS will provide training as outlined within the current contract to address changes and updates to Medicaid policy and the Georgia Gateway system.
View Audit 354902 Questioned Costs: $1
Finding 557401 (2024-018)
Significant Deficiency 2024
State of Georgia/state Accounting Office-Ein Noted
GA
Subrecipient Monitoring Cash Management Student Financial Aid § 200.303
The monthly student reconciliations for the Direct Loan programs, including the SAS files, have resumed starting with the October 2024 SAS file. These reconciliations will continue on a monthly basis by the financial aid office, as required, and will be conducted without interruption. The reconcilia...
The monthly student reconciliations for the Direct Loan programs, including the SAS files, have resumed starting with the October 2024 SAS file. These reconciliations will continue on a monthly basis by the financial aid office, as required, and will be conducted without interruption. The reconciliation process will be closely monitored, reviewed, and approved monthly by management to ensure ongoing compliance. The loan processing team has been trained on the SAS file import process and direct loan reconciliation. They have also been provided with the necessary system resources to identify variances between Common Origination and Disbursement (COD) and Banner at the student level. Additionally, the direct loan reconciliation process documentation will undergo continuous review and monitoring by the loan processing team, with oversight from the Director of Student Financial Aid and Scholarships, to ensure accuracy and adherence to established policies with each new academic year. The loan processing team will have annual refresher training at the beginning of each academic year. Confirmation of employees, date of training, and current training process will be documented.
View Audit 354902
Concord Hospital, Inc.
NH
Cash Management Reporting
Grant Overpayments - Criteria: Management was responsible for reviewing and reconciling monthly reimbursement requests from the contractor to the invoices submitted for reimbursement under the grant agreement in a timely manner. Condition: The State of New Hampshire Department of Health and Human...
Grant Overpayments - Criteria: Management was responsible for reviewing and reconciling monthly reimbursement requests from the contractor to the invoices submitted for reimbursement under the grant agreement in a timely manner. Condition: The State of New Hampshire Department of Health and Human Services appointed a contractor to administer, disburse and monitor Flexible Needs Funding (FNF) under this grant from December 20, 2023 through September 30, 2024, which changed how FNF reimbursement requests were processed. As part of this arrangement, the contractor compiled FNF information submitted via the System and submitted to the State for FNF reimbursement. It was determined that the System was reimbursed in error for duplicate invoices and formula errors within the reimbursement spreadsheets used by the contractor totaling $47,273. Of this overpayment, $45,925 was from a reimbursement received in December 2024 from the contractor’s final invoice covering July 2024 through September 2024 FNF reimbursements, which included duplicate invoices already reimbursed. Cause: With this change in process, the System did not implement appropriate procedures to review and reconcile reimbursements received from the State to the underlying FNF requests the contractor submitted via invoice for reimbursement under the grant agreement in a timely manner. This was primarily due to system reporting limitations of the new platform implemented by the contractor in July 2024, which limited the ability to effectively reconcile with FNF requests submitted. Effect: As a result, the System received overpayments from the grant totaling $47,273. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Responsible Party: Scott Sloane, Chief Financial Officer. Corrective Actions Taken or Planned: Management acknowledges the finding and has ensured controls are now implemented to prevent this error from recurring. The agreement with the contractor was not renewed. The System met with the State to review the new process for submission and reimbursement of FNF and reviewed with the State the controls that are now in place to prevent this error from recurring. The System refunded the overpayment to the State totaling $47,273 on March 27, 2025.
View Audit 354869
Spotsylvania United Methodist Housing Corp.
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 90 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 90 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
View Audit 354780
Newbury Elderly Housing, Inc.
NH
Subrecipient Monitoring Cash Management
Plan: We recognize the importance of ensuring timely completion, regardless of turnover at the project level. To address this, we are implementing the following actions: 1. Designated Oversight: The Housing Director, is currently monitoring all major maintenance projects to ensure timely completion...
Plan: We recognize the importance of ensuring timely completion, regardless of turnover at the project level. To address this, we are implementing the following actions: 1. Designated Oversight: The Housing Director, is currently monitoring all major maintenance projects to ensure timely completion and consistency throughout. 2. Clear Reporting: We have established regular progress reports and communication channels to track project timelines and address any potential delays promptly. 3. Accountability Measures: A process has been implemented to ensure that projects are continually monitored and completed as scheduled, even in cases of turnover. Completion Date: 6/30/2025 Contact: Jackie Oliveira-Director of Affordable Housing
View Audit 354775
Finding 555967 (2024-002)
Significant Deficiency 2024
Big Springs Medical Association D/b/a Missouri Highlands Health Care
MO
Cash Management Period of Performance
Management agrees that we did end up having a pause in a project that we had previously drawn grant funds on to cover. However, when this was realized, we did have additional allowable expenditures available to reallocate that draw down over to that had incurred within the audit period, it was just...
Management agrees that we did end up having a pause in a project that we had previously drawn grant funds on to cover. However, when this was realized, we did have additional allowable expenditures available to reallocate that draw down over to that had incurred within the audit period, it was just after the date of the original drawdown and caused the timing issue. The pause on the project was unknown at the time of the original draw, so this would have been very difficult to know ahead of time.
View Audit 354688
Zion Tabernacle Senior Living Center, INC
IN
Questioned Costs Cash Management HUD Housing Programs
Management made the deposit.
Management made the deposit.
View Audit 354678 Questioned Costs: $1
Finding 555941 (2024-001)
Significant Deficiency 2024
Dayspring Programs, Inc. and Subsidiaries
MD
Allowable Costs / Cost Principles Reporting Procurement, Suspension & Debarment
Corrective Action: We recognize the importance of ensuring that expenses are incurred within the correct reporting period for grant compliance. To address this issue and prevent future occurrences, we are implementing the following corrective actions: - Adjustment of Financial Reporting: We will w...
Corrective Action: We recognize the importance of ensuring that expenses are incurred within the correct reporting period for grant compliance. To address this issue and prevent future occurrences, we are implementing the following corrective actions: - Adjustment of Financial Reporting: We will work with the grantor agency to secure the appropriate federal approvals for any projects that may extend past the end of our fiscal year if necessary. - Enhanced Internal Controls: Our finance team will implement stricter monitoring of expense recognition, ensuring that only incurred costs are included in grant reimbursement requests. - Vendor Coordination: Going forward, we will attempt to implement a more rigorous project timeline review process with contractors to anticipate and address potential supply chain delays before committing grant funds. We remain committed to fully complying with grant guidelines and to strengthening our financial management processes.
View Audit 354649
The Boys & Girls Aid Society of Oregon
OR
Cash Management Matching / Level of Effort / Earmarking § 200.305
Recommendation: We recommend the Agency revise federal award cash draw procedures to ensure compliance with cash management requirements. Such draws should be made solely for immediate cash needs. Action taken: Management agrees with this finding and has implemented corrective actions. Current and ...
Recommendation: We recommend the Agency revise federal award cash draw procedures to ensure compliance with cash management requirements. Such draws should be made solely for immediate cash needs. Action taken: Management agrees with this finding and has implemented corrective actions. Current and future draws are made for immediate cash needs for expenses already incurred.
View Audit 354541
County of Scott, Virginia
VA
Questioned Costs Cash Management Reporting
We recommend the School Board implement a review process to ensure the manually entered meal counts agree to the supporting documentation.
We recommend the School Board implement a review process to ensure the manually entered meal counts agree to the supporting documentation.
View Audit 354535 Questioned Costs: $1
Finding 555796 (2024-002)
Significant Deficiency 2024
Ivy Plaza Housing Corporation
OH
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding 2024-002 HUD Approval Process for Residual Receipts Withdrawal Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the issue of withdrawing funds from the residual receipts account without ...
Finding 2024-002 HUD Approval Process for Residual Receipts Withdrawal Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the issue of withdrawing funds from the residual receipts account without prior HUD approval, we will take corrective actions to ensure compliance with HUD regulations. We will communicate this with HUD to determine if replenishment is required and provide supporting documentation for review. If HUD mandates replenishment, we will explore available funding sources to restore the withdrawn amount. Additionally, we will enhance documentation procedures, implement stricter internal controls to ensure prior approval for withdrawals, and designate a compliance contact to facilitate future HUD communications. A tracking system will also be developed to oversee fund withdrawals and prevent similar occurrences in the future. Proposed Completion Date: 12/31/2025
View Audit 354481 Questioned Costs: $1
Finding 555763 (2024-002)
Material Weakness 2024
Feeding Illinois
IL
Cash Management Internal Control / Segregation of Duties
Finding No.: 2024-002 Internal Control Over Grant Expenditures Federal Program Name: FEMA Feeding Mission CFDA Numbers: 97.036 Federal Agency: U.S. Department of Human Services Finding: During testing of grant expenditures, it was noted that 2 out of 2 reimbursements tested were modified by ...
Finding No.: 2024-002 Internal Control Over Grant Expenditures Federal Program Name: FEMA Feeding Mission CFDA Numbers: 97.036 Federal Agency: U.S. Department of Human Services Finding: During testing of grant expenditures, it was noted that 2 out of 2 reimbursements tested were modified by the State Agency overseeing the grant. Feeding Illinois did not properly calculate the number of expenditures for reimbursement. Questioned Costs: N/A Systemic or Isolated: This instance of noncompliance is systemic. Effect of Finding: The Organization submitted grant expenditures both in excess of amounts reimbursed. Recommendation: We recommend that the Organization perform a more detailed review of the information submitted to verify the accuracy prior to submission for reimbursement. . Corrective Action Plan: All future federal grant programs that require substantial lines of information and calculations to be submitted for reimbursement of allowable costs will be reviewed by at least two qualified persons before submission to the administering agency (e.g. IDHS).. Contact Person Responsible for Corrective Action: Stephen Ericson, Executive Director Anticipated Completion Date: June 30, 2025
View Audit 354427
Finding 555735 (2024-001)
Significant Deficiency 2024
Victory Heights, Inc.
MD
HUD Housing Programs Cash Management
a. Comments on the Finding and Each Recommendation Management agrees that when the PRAC renewal for 2024 was submitted, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. This is accounted to the recent Management Agent transition on 7/1/2024 and transit...
a. Comments on the Finding and Each Recommendation Management agrees that when the PRAC renewal for 2024 was submitted, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. This is accounted to the recent Management Agent transition on 7/1/2024 and transition of software and accounts. b. Action(s) Taken or Planned on the Finding Current management has submitted a 9250 to HUD for approval of release of Residual Receipt funds above $250 per unit to be returned to HUD. As part of the PRAC renewal process, current management will follow HUD guidelines that require a submission of a 9250 residual receipt request with the renewal submission.
View Audit 354365
Finding 555717 (2024-002)
Significant Deficiency 2024
Avondale Park Apartments, INC
MD
HUD Housing Programs Cash Management
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. ...
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. b. Action(s) Taken or Planned on the Finding Current management has submitted a 9250 to HUD for approval of release of Residual Receipt funds above $250 per unit to be returned to HUD. As part of the PRAC renewal process, current management will follow HUD guidelines that require a submission of a 9250 residual receipt request with the renewal submission.
View Audit 354355
Finding 555715 (2024-001)
Significant Deficiency 2024
Andrew Kim House, Inc.
MD
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. b. Action(s) Taken or Planned on the Finding Current management ...
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. b. Action(s) Taken or Planned on the Finding Current management has submitted a 9250 to HUD for approval of release of Residual Receipt funds above $250 per unit to be returned to HUD. As part of the PRAC renewal process, current management will follow HUD guidelines that require a submission of a 9250 residual receipt request with the renewal submission.
View Audit 354353
Finding 555688 (2024-002)
Significant Deficiency 2024
School District of Wisconsin Dells
WI
Cash Management Reporting
Condition: The District’s quarterly report was not submitted within 40 days of quarter-end. Plan: The District acknowledges the timelines in the quarterly reports and will continue to review its procedures to ensure the quarterly report to be submitted within 40 days of quarter-end. Anticipated Date...
Condition: The District’s quarterly report was not submitted within 40 days of quarter-end. Plan: The District acknowledges the timelines in the quarterly reports and will continue to review its procedures to ensure the quarterly report to be submitted within 40 days of quarter-end. Anticipated Date of Completion: The District anticipates completion during the 2024-2025 fiscal year.
View Audit 354297
Finding 555687 (2024-001)
Significant Deficiency 2024
School District of Wisconsin Dells
WI
Cash Management Reporting
Condition: The District’s supporting documentation for the expenses incurred for staff and contractors that provide direct medical services did not get reported appropriately in the quarterly submissions. Plan: The District acknowledges the discrepancies in the quarterly reports and will continue to...
Condition: The District’s supporting documentation for the expenses incurred for staff and contractors that provide direct medical services did not get reported appropriately in the quarterly submissions. Plan: The District acknowledges the discrepancies in the quarterly reports and will continue to review its procedures for compiling and submitting the quarterly financial submissions to ensure that all salaries, benefits, and contracted costs are properly reported in the SBS Medicaid system. Anticipated Date of Completion: The District anticipates completion during the 2024-2025 fiscal year.
View Audit 354297
Finding 555653 (2024-004)
Material Weakness 2024
Link of Hampton Roads, Inc.
VA
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.308 § 200.309 § 200.403
1. Implement pre-approval controls; require date validation for all expenses against the award' s period of performance. Program Director or Executive Director or Accounting Director to review and approve. 2. Conduct training; educating staff on 2 CFR requirements and period-of-performance limitatio...
1. Implement pre-approval controls; require date validation for all expenses against the award' s period of performance. Program Director or Executive Director or Accounting Director to review and approve. 2. Conduct training; educating staff on 2 CFR requirements and period-of-performance limitations. 3. Perform periodic reviews; monitor compliance quarterly to detect outliers.
View Audit 354255
Finding 555652 (2024-003)
Material Weakness 2024
Link of Hampton Roads, Inc.
VA
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.308 § 200.309 § 200.403
1. Implement pre-submission controls; require Date validation for all expenses against the award's period of performance. Program Director or Executive Director or Accounting Director to review and approve. 2. Conduct training; educating staff on 2 CFR requirements and period-of-performance limitati...
1. Implement pre-submission controls; require Date validation for all expenses against the award's period of performance. Program Director or Executive Director or Accounting Director to review and approve. 2. Conduct training; educating staff on 2 CFR requirements and period-of-performance limitations. 3. Perform periodic reviews; monitor compliance quarterly to detect outliers.
View Audit 354255
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