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Corrective Action Plans

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Finding 504953 (2024-001)
Material Weakness 2024
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 327704
Finding 504864 (2024-001)
Significant Deficiency 2024
University of Oklahoma Norman Campus
OK
Cash Management Student Financial Aid
The following is the Management's Response to Auditor's Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2024-001 Student Financial Assistance Cluster, ALN 84.063 Federal Pell Grant Program and ALN ...
The following is the Management's Response to Auditor's Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2024-001 Student Financial Assistance Cluster, ALN 84.063 Federal Pell Grant Program and ALN 84.268 Federal Direct Student Loans, Department of Education, Award Year 2024 Criteria or Specific Requirement - Cash Management, 34 CFR 668.162(b)(3) Finding Summary: For institutions on the Advance Payment Method, Title IV funds not disbursed to recipients by the end of the third business day are considered excess cash. The Department of Education (ED) allows an institution to retain, for up to seven days, excess cash that does not exceed one percent of the total amount of funds drawn by the institution in the prior year. The institution must return to ED any excess cash over the tolerable amount (one percent) and any amount remaining after the tolerance period (seven days). From February 20, 2024 to April 9, 2024, total cash drawdowns for student financial aid consistently exceeded aid disbursements to recipients (expenditures) by an amount less than one percent of prior year drawdowns. The excess cash during this period was not returned to ED within seven days. Explanation of Agreement/Disagreement: Management concurs with the finding and has implemented additional controls within the drawdown process that includes a secondary review and approval of the amount and timing of each drawdown. Officials Responsible for Ensuring Corrective Action: Karen Smith, Assistant Vice President for Administration and Finance and Controller Planned Completion for Corrective Action: Excess cash was no longer on hand as of June 30, 2024. Corrective internal controls have been implemented as of October 1, 2024 to prevent further instances of noncompliance. Plan to Monitor Completion of Corrective Action: Management has implemented controls within the drawdown process that includes a secondary review and approval of the amount and timing of each drawdown. This will ensure that limits are not exceeded and, if there are instances that require a return of funds, provide oversight to ensure the timely return of those funds.
View Audit 327621
Finding 504833 (2024-002)
Material Weakness 2024
City of Carbondale, Illinois
IL
Reporting Cash Management
Views of the responsible officials and planned corrective actions Management agrees that a centralized reconciliation control process should be in place, given the large amount of grants that the City has been awarded and will continue to apply for in the future. Management will work to develop tho...
Views of the responsible officials and planned corrective actions Management agrees that a centralized reconciliation control process should be in place, given the large amount of grants that the City has been awarded and will continue to apply for in the future. Management will work to develop those procedures and communicate with other departments.
View Audit 327562
Finding 504829 (2024-001)
Significant Deficiency 2024
Junior Achievement of Arizona, Inc.
AZ
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, we...
Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, were included within the reimbursement request. Contact Person – Amy Schaefer, VP of Finance – amys@jaaz.org – (602) 616-0873 Corrective Action Plan – Management has implemented procedures to verify that the expenditures that are requested for reimbursement are accurate and are allowable under the Uniform Guidance. Review procedures will be used to help ensure that only allowable salaries expenses are included in reimbursement requests.
View Audit 327529 Questioned Costs: $1
Finding 504796 (2024-001)
Significant Deficiency 2024
Habitat for Humanity of the Charlotte Region, Inc. and Subsidiaries
NC
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
Habitat for Humanity of the Charlotte Region (HCR) verifies suspension and debarment status through SAM.gov. This was an isolated incident. Of the 19 items reviewed, only one verification was not completed. This specific contractor self-certified that they were not suspended or debarred from workin...
Habitat for Humanity of the Charlotte Region (HCR) verifies suspension and debarment status through SAM.gov. This was an isolated incident. Of the 19 items reviewed, only one verification was not completed. This specific contractor self-certified that they were not suspended or debarred from working on government contracts before the contract was awarded. The ARPA contract that governs this grant allows contractor self-certification to meet compliance requirements. The validation was not done prior to grant award, but it was subsequently validated on SAM.gov that the contractor is not debarred or suspended. We are updating our process documentation to ensure that verification of self-certification is completed prior to contract award.
View Audit 327465
Lss Housing Jamestown, Inc.
ND
Questioned Costs HUD Housing Programs Special Tests & Provisions
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema,...
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema, Asset Management Director Corrective Action Plan: Management has requested approval from HUD to waive the deposit requirement due to insufficient cash flow from operations. Anticipated Completion Date: October 2024
View Audit 327440 Questioned Costs: $1
Finding 504783 (2024-003)
Material Weakness 2024
Clintondale Community Schools
MI
Questioned Costs Cash Management
SEE CORRECTIVE ACTION PLAN IN AUDIT
SEE CORRECTIVE ACTION PLAN IN AUDIT
View Audit 327421 Questioned Costs: $1
Finding 504708 (2024-001)
Significant Deficiency 2024
St. Vrain Valley School District Re-1j
CO
Questioned Costs Cash Management Eligibility
Action taken in response to finding: The employee responsible for eligibility processing and verification is new to the process. The employee attended all of the trainings provided by CDE prior to conducting verification. The employee misinterpreted “net wages” vs “gross wages” on the paystub, whi...
Action taken in response to finding: The employee responsible for eligibility processing and verification is new to the process. The employee attended all of the trainings provided by CDE prior to conducting verification. The employee misinterpreted “net wages” vs “gross wages” on the paystub, which led to this discrepancy. The household had listed net wages on their application this year and prior years. The student’s status was corrected and backdated to the verification response date. April and May 2024 claims are not affected by overpayment due to the student’s status having been updated before claims were sent to the state for payment. USDA disregards overpayment of reimbursement if the amount does not exceed $600 annually (Section 119c). Since the amount is not over $600, CDE is not required to collect the discrepancy. The District will move into 100% Community Eligibility Provision (CEP) for SY 2024-2025, and continuing for up to 5 consecutive years following enrollment into the provisional program. CEP does not require income application submittal, thus does not host an annual verification certification because data is received solely through Direct Certification reports provided by CDE monthly. Staff responsible for eligibility determination will continue to take the online trainings from CDE and our Nutrition Software annually as required. Name(s) of the contact person(s) responsible for corrective action: Kari Jacobs Planned completion date for corrective action plan: 5/2/2024
View Audit 327327 Questioned Costs: $1
Elmira City School District
NY
Cash Management Procurement, Suspension & Debarment School Nutrition Programs
The Elmira City School District has been cited for excessive net cash resources since the onset of the pandemic in 2021 and correlated increased aid reimbursements for the school feeding programs. The most notable increase to revenues for the 2023-2024 fiscal year was interest income. The distr...
The Elmira City School District has been cited for excessive net cash resources since the onset of the pandemic in 2021 and correlated increased aid reimbursements for the school feeding programs. The most notable increase to revenues for the 2023-2024 fiscal year was interest income. The districts interest revenues were 95% greater than the 2022-2023 school year. Overall revenues within the School Lunch fund only increased 4.69% over the 2022-2023 school year, while expenditures increased at 10.64%. As part of our 2022-2023 corrective action plan, a new contract was entered within our labor union for cafeteria workers. Those efforts resulted in a 37.48% expenditure increase in 2023-24 to salaries and benefits over the 2022-23 school year. The district also can demonstrate that we closed the gap between revenues and expenses by roughly 5% over the prior fiscal year. This is the result of increased spending on equipment purchases, food purchases and wages as so outlined in prior corrective action plans. Plans for the 2024-25 fiscal year include a projected budget that equates to over 22% spending over the 2023-24 expenditures. Those increases are mainly in our equipment and salary budgets. The district has plans to put out a new capital project to vote in December of 2024. While many building and facility upgrades are included, the district plans to utilize the school lunch fund for any equipment purchases related to our cafeterias within our facilities as so allowed. Our School Food Service Director, in conjunction with our School Lunch Manager will assist in the continued upgrades to school serving lines, and new initiatives within our serving programs in response to population changes and needs. They will also continue our equipment replacement cycle throughout our buildings to ensure outdated equipment is replaced timely. The School Business Official will work in conjunction with the Food Service Director and Manager to manage fund balance and expenditures throughout the year. In prior years fund balance has been appropriated to afford increased food and equipment expenses. To combat the net cash resources, we will first look to move funds within the existing budget to afford those increased expenses, oppose to moving monies from fund balance. Our plans, as so outlined above, are targeting a completion date of this finding in June 2025. Contact Information: Lindsey Tice School Business Official Elmira City School District 430 W. Washington Ave. Elmira, NY 14901 607-735-3054 Expected Correction Date: June 30, 2025
View Audit 327089
Finding 504487 (2024-001)
Significant Deficiency 2024
Great Oaks Academy
MI
Questioned Costs Cash Management Allowable Costs / Cost Principles
Finding Number: 2024-001 Condition: The Academy did not accurately apply the approved indirect cost rate for the program at the time drawdown requests were submitted creating a cash management issue involving unallowable cost reimbursements. Planned Corrective Action: Management agrees with the find...
Finding Number: 2024-001 Condition: The Academy did not accurately apply the approved indirect cost rate for the program at the time drawdown requests were submitted creating a cash management issue involving unallowable cost reimbursements. Planned Corrective Action: Management agrees with the finding. Management identified the error after the draw down occurred and reduced the indirect costs and is in the process of enhancing procedures to prevent overdrawn amounts in the future. Contact person responsible for corrective action: Rebecca Joyner Anticipated Completion Date: 12/31/2024
View Audit 327039 Questioned Costs: $1
Finding 504472 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing PA 2010, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 327004
Finding 504470 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing PA Ii, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 327003
Finding 504468 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing Pennsylvania, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 327002
Finding 504466 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing Del Ii, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 327001
Finding 504464 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing De 2003, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 327000
Finding 504462 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing PA 2009, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 326999
Finding 504460 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing PA 2006, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 326998
Finding 504458 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing PA 2002, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 326997
Finding 504456 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing PA 2001, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 326996
Finding 504454 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing PA 99, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 326994
Finding 504452 (2024-001)
Significant Deficiency 2024
Ken-Crest Housing PA Iii, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 326993
Finding 504450 (2024-001)
Significant Deficiency 2024
Kencrest Housing PA 2007, Inc.
PA
Cash Management HUD Housing Programs Significant Deficiency
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
Although the Corporation does not currently use an interest-bearing account for project funds, we will evaluate the feasibility of using an interest-bearing account for project funds.
View Audit 326992
Finding 504416 (2024-008)
Significant Deficiency 2024
Shiloh Village School District #85
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission and that budgets are amended as needed. The District will take the necessary steps to reconcile the expenditure...
The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission and that budgets are amended as needed. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education and make amendments to the budget as necessary.
View Audit 326978 Questioned Costs: $1
Finding 504414 (2024-006)
Significant Deficiency 2024
Shiloh Village School District #85
IL
Questioned Costs Procurement, Suspension & Debarment Student Financial Aid
The District should only include actual costs, not budgeted costs, on the expenditure reports filed with the Illinois State Board of Education. The District should also ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger account...
The District should only include actual costs, not budgeted costs, on the expenditure reports filed with the Illinois State Board of Education. The District should also ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will ensure that expenditure reports only include eligible expenditures going forward. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.
View Audit 326978 Questioned Costs: $1
Finding 504410 (2024-004)
Significant Deficiency 2024
Shiloh Village School District #85
IL
Cash Management Eligibility Internal Control / Segregation of Duties
The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accoun...
The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.
View Audit 326978
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