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Corrective Action Plans

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Finding 523594 (2024-001)
Significant Deficiency 2024
Alternatives Homes 2005, Inc.
NJ
Special Tests & Provisions Questioned Costs Cash Management
Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...
Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.
View Audit 342940
Finding 523592 (2024-001)
Significant Deficiency 2024
Alternatives Homes 2004, Inc.
NJ
Special Tests & Provisions Questioned Costs Cash Management
Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...
Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.
View Audit 342939
Finding 523591 (2024-001)
Significant Deficiency 2024
Pennsylvania Housing Finance Agency
PA
Questioned Costs Cash Management HUD Housing Programs
U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, ...
U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, and submission of all program reports to ensure reporting requirements are being met. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. This will ensure the invoices submitted for reimbursement of program administration expenses are accurate. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2025 If there are any questions regarding this plan, please call Adrianne Trumpy at 717.780.3823.
View Audit 342922 Questioned Costs: $1
Finding 523584 (2024-001)
Significant Deficiency 2024
Regional Office of Education #3
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure repor...
CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure reports was submitted between 10 and 20 days late, and two quarterly expenditure report were submitted between 80 and 100 days late. For the federal program, auditors noted 3 of the 4 (75%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. One of the quarterly expenditure reports was submitted 2 days late, one of the quarterly expenditure reports was submitted 4 days late, and one of the quarterly expenditure reports was submitted 89 days late. PLAN: The Regional Office of Education #3 will submit timely expenditure reports. A system of calendar reminders as well as written procedures have been implemented. In addition, Regional Office of Education #3 has employed an additional bookkeeper to help spread the work load more evenly. ANTICIPATED DATE OF COMPLETION: Ongoing CONTACT PERSON: Ms. Julie Wollerman, Regional Superintendent
View Audit 342897
Finding 523398 (2024-004)
Material Weakness 2024
City of Gladstone, Michigan
MI
Procurement, Suspension & Debarment Cash Management Allowable Costs / Cost Principles § 200.303
2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) est...
2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: City was in the process of developing written policies and procedures related to federal awards during the year, but was unable to obtain board approval for the policies until April 2024. Contact person responsible for corrective action: Vicki Schroeder, Treasurer, and Eric Buckman, City Manager Anticipated Completion Date: April 2024
View Audit 342670
Finding 523312 (2024-001)
Material Weakness 2024
Wisconsin Primary Health Care Association, Inc., and Affiliate
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302
WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
View Audit 342580
Finding 523212 (2024-001)
Significant Deficiency 2024
East Hampton Union Free School District
NY
School Nutrition Programs Procurement, Suspension & Debarment Cash Management § 200.303
Federal Single Audit for the Period Ending June 30, 2024 Corrective Action Plan February 5, 2025 ➢ The major program the finding pertained to: 2024-001. Internal Control Over Compliance, United States Department of Agriculture, Passed-through New York State Department of Education: Child Nutrition C...
Federal Single Audit for the Period Ending June 30, 2024 Corrective Action Plan February 5, 2025 ➢ The major program the finding pertained to: 2024-001. Internal Control Over Compliance, United States Department of Agriculture, Passed-through New York State Department of Education: Child Nutrition Cluster, School Breakfast Program ALN: 10.553, National School Lunch Program ALN: 10.555 ➢ Condition: The District has not yet updated its existing policies and written procedures to conform to the Uniform Guidance requirements. ➢ Planned Corrective Action: The District has already updated its policy and related procedures in order to comply with the requirements of Uniform Guidance. The Board of Education adopted its policy in May 2024. ➢ Name, Title and Contact Info of Responsible Person: Sam M. Schneider Assistant Superintendent for Business East Hampton Union Free School District 4 Long Lane East Hampton, NY 11937 (631) 329-4106 sam.schneider@ehschools.org ➢ Anticipated Completion Date: Already implemented on May 21, 2024.
View Audit 342500
Legacy Traditional Schools - Nevada Inc.
AZ
Allowable Costs / Cost Principles Cash Management
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year...
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year ended June 30, 2024. Context: Vision benefits selected for testing had been double counted for reimbursement. Effect: The School obtained reimbursement funding over allowable amount. Cause: The School did not adequately monitor and review reimbursement submission and reporting. Identification as a Repeat Finding: Not a repeat finding Recommendation: All federal program reimbursement requests should be reviewed for accuracy and appropriateness. Response: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions. The error has been fixed and the HR team has added additional controls for the calculation / review of the bi-weekly benefit deduction amounts. Contact Person Responsible for Corrective Action: Denise Alyeshmerni, Director Completion date: December 31, 2024
View Audit 342497
Legacy Traditional School - Surprise
AZ
Allowable Costs / Cost Principles Cash Management
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year...
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year ended June 30, 2024. Context: Vision benefits selected for testing had been double counted for reimbursement. Effect: The School obtained reimbursement funding over allowable amount. Cause: The School did not adequately monitor and review reimbursement submission and reporting. Identification as a Repeat Finding: Not a repeat finding Recommendation: All federal program reimbursement requests should be reviewed for accuracy and appropriateness. Response: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions. The error has been fixed and the HR team has added additional controls for the calculation / review of the bi-weekly benefit deduction amounts. Contact Person Responsible for Corrective Action: Denise Alyeshmerni, Director Completion date: December 31, 2024
View Audit 342496
Legacy Traditional School - Maricopa
AZ
Allowable Costs / Cost Principles Cash Management
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year...
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year ended June 30, 2024. Context: Vision benefits selected for testing had been double counted for reimbursement. Effect: The School obtained reimbursement funding over allowable amount. Cause: The School did not adequately monitor and review reimbursement submission and reporting. Identification as a Repeat Finding: Not a repeat finding Recommendation: All federal program reimbursement requests should be reviewed for accuracy and appropriateness. Response: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions. The error has been fixed and the HR team has added additional controls for the calculation / review of the bi-weekly benefit deduction amounts. Contact Person Responsible for Corrective Action: Denise Alyeshmerni, Director Completion date: December 31, 2024
View Audit 342488
Finding 523136 (2024-002)
Significant Deficiency 2024
Indian Town Home Association
IL
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: We recommend that management ensure any surplus cash is deposited within 90 days of year end. Explanation of disagreement with audit fi...
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: We recommend that management ensure any surplus cash is deposited within 90 days of year end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will ensure future surplus cash is deposited within the required timeline. Name(s) of the contact person(s) responsible for corrective action: Tammy Neuhalfen Planned completion date for corrective action plan: January 30, 2025
View Audit 342455
Finding 523043 (2024-002)
Significant Deficiency 2024
Woodside Village, Inc. 042-Hd112
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of incomplete or incorrect monthly deposits. Explanat...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of incomplete or incorrect monthly deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Planned completion date for corrective action plan: June 30, 2025
View Audit 342298
Finding 523041 (2024-004)
Significant Deficiency 2024
Ottawa River Estates, Inc. 042-Hd072
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the requi...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025
View Audit 342297
Finding 523037 (2024-002)
Significant Deficiency 2024
Ottawa River Estates, Inc. 042-Hd072
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the requir...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025
View Audit 342297
Finding 523034 (2024-006)
Significant Deficiency 2024
Brook View Gardens, Inc. 042-Hd087
OH
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in re...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will collect improperly disbursed amounts immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024
View Audit 342295
Finding 523032 (2024-005)
Significant Deficiency 2024
Brook View Gardens, Inc. 042-Hd087
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Performing training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with aud...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Performing training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the current year required Surplus Cash deposit of $10,079 immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024
View Audit 342295
Finding 523030 (2024-003)
Significant Deficiency 2024
Brook View Gardens, Inc. 042-Hd087
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Recommendation: Procedures should be implemented to ensure a timeline with documentation of required deposit to the Residual Receipts account based on prior year audited financial statements surplus cash calculation. We also recommend the surplus cash amount of $36,710 calculated at June 30, 2024 be...
Recommendation: Procedures should be implemented to ensure a timeline with documentation of required deposit to the Residual Receipts account based on prior year audited financial statements surplus cash calculation. We also recommend the surplus cash amount of $36,710 calculated at June 30, 2024 be deposited immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will implement a documented timeline to ensure proper and timely deposit of surplus cash to the residual receipts account. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024
View Audit 342295
Finding 523002 (2024-004)
Material Weakness 2024
Hampton County School District
SC
Questioned Costs Cash Management Internal Control / Segregation of Duties
Repayment will be made to the SC Department of Education.
Repayment will be made to the SC Department of Education.
View Audit 342263 Questioned Costs: $1
Finding 522662 (2024-002)
Significant Deficiency 2024
City of Camden Board of Education
NJ
School Nutrition Programs Cash Management Reporting
Daily meal county reports will be reviewed and verified that it agrees to the edit check worksheets prior to monthly reimbursement submission. Any differences will be properly investigated and resolved.
Daily meal county reports will be reviewed and verified that it agrees to the edit check worksheets prior to monthly reimbursement submission. Any differences will be properly investigated and resolved.
View Audit 341935
Raymond #14 School District
WI
Questioned Costs Cash Management Equipment & Real Property Management
Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional in...
Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional information regarding this finding, please contact Patti Hoppus, District Bookkeeper at 262-835-2929
View Audit 341853 Questioned Costs: $1
Finding 522616 (2024-005)
Material Weakness 2024
Raymond #14 School District
WI
Cash Management Reporting Significant Deficiency
Corrective Action Plan: The District will monitor expenditures related to Federal grants in order to appropriately record these expenditures. The District will compare recorded expenditures to grant claims prior to claim submission to ensure that the claims match the accounting records. Anticipate...
Corrective Action Plan: The District will monitor expenditures related to Federal grants in order to appropriately record these expenditures. The District will compare recorded expenditures to grant claims prior to claim submission to ensure that the claims match the accounting records. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional information regarding this finding, please contact Patti Hoppus, District Bookkeeper at 262-835-2929.
View Audit 341853
Finding 522588 (2024-001)
Significant Deficiency 2024
Housing for Rockdale Elders, Inc.
MA
HUD Housing Programs Questioned Costs Special Tests & Provisions
Management agrees with the finding and is in the process of revising internal controls to address this issue.
Management agrees with the finding and is in the process of revising internal controls to address this issue.
View Audit 341811 Questioned Costs: $1
Finding 522509 (2024-001)
Material Weakness 2024
Carthage Independent School District
TX
Internal Control / Segregation of Duties Cash Management Reporting
Action Taken: The district concurs with this finding. The district has already addressed and taken action on this item. The 90K fiscal action from TDA was agreed upon. Sodexo reimbursed $45K by applying credit on the food service cost invoice. The administrative assistant to the CFO has been trained...
Action Taken: The district concurs with this finding. The district has already addressed and taken action on this item. The 90K fiscal action from TDA was agreed upon. Sodexo reimbursed $45K by applying credit on the food service cost invoice. The administrative assistant to the CFO has been trained on TDA Basic Claims process and prepares the claim monthly using reports from Systems Design. Going forward The Deputy Superintendent will provide oversight on the food service management company and the claims processing.
View Audit 341786
Finding 522484 (2024-001)
Significant Deficiency 2024
Westmoreland County Community College
PA
Cash Management
Finding 2024-001: Student Financial Aid Cluster Cash Management View of Responsible Officials and Planned Corrective Action: The College has documented procedures in place - Prior to drawing funds from the DOE, Student Accounts and Financial Aid will review the amount showing available on COD and th...
Finding 2024-001: Student Financial Aid Cluster Cash Management View of Responsible Officials and Planned Corrective Action: The College has documented procedures in place - Prior to drawing funds from the DOE, Student Accounts and Financial Aid will review the amount showing available on COD and the disbursement amount that was made to students for the first draw of the AY, and then from each draw to the next for the remaining draws for an academic year. The amount drawn will be determined by the posted amounts to students' accounts. After COD is updated with the drawn funds Student Accounts and Financial Aid will again review to see if any excessive funds were drawn, and will return these funds to the DOE within seven days.
View Audit 341751
Morning Calm Apt
WA
HUD Housing Programs Questioned Costs Cash Management
FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Audito...
FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Auditor Recommendation: Management should deposit $4,400 into the residual receipts account to refund the unapproved withdrawals. Management should also contact the HUD Project Manager to develop a plan to get current with vendors and fund the residual receipts account. A rent increase may be necessary. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: February 3, 2025 S3800-150: Action Taken: The board had decided to change property management firms because of the history and severity of financial statement findings and major program fundings prior to the discovery of the unrecorded expenses. The board believes that the new management firm has a properly designed and functioning system of internal controls to prevent such future occurrences. As a result of the discovered unpaid invoices discussed in Finding 2024-001, property management will be unable to make the required residual receipts reserve deposit and pay all vendors without a rent increase from HUD. Management plans to contact the HUD Project Manager to develop a plan to get current with vendors and fund the residual receipts account. A rent increase may be necessary.
View Audit 341741
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