Corrective Action Plans

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Finding 2024-009 U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 Home Investment Partnership Program Significant Deficiency in Internal Controls and Noncompliance over Eligibility Repeat Finding: No Auditee’s Corrective Action Plan: The agency concurs with and accepts these find...
Finding 2024-009 U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 Home Investment Partnership Program Significant Deficiency in Internal Controls and Noncompliance over Eligibility Repeat Finding: No Auditee’s Corrective Action Plan: The agency concurs with and accepts these findings. Our grantees are aware of HOME record keeping requirements and are reminded of these requirements annually in the text of our file inspection compliance notifications. The management of the cited properties will be given a formal letter making them aware of the findings of this audit and reminded of HOME Investment Partnership Program record keeping requirements. We will also add the record keeping reminder to our Annual Desk Review notification. We will ensure that 100% of active HOME properties receive the record keeping requirements reminder, not just properties that receive file inspections. Additionally, the one file missing support documentation will be selected as a part of that property’s annual file inspection in 2025. We will also instruct the property that failed to submit its requested tenant file to continue searching for the file. The file in question is for a former tenant and was maintained by the previous management company. DHCD will reach out to the former management company to see if they can assist in the search. Contact Person: Eugene Greene, Operations Officer, Baltimore City DHCD – Development Division Completion Date: Effective immediately.
Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September...
Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September 1st 2024 for a management contract. These findings will be corrected by the executive team that is managing the housing authority. We plan to have everything corrected and in place by July 1st 2026. This staff will follow all rules and regulations in the future and will bring everything up to date. Wixson Huffstetler, Executive Director 5/6/2025
2024-004 Education Stabilization Fund – COVID 19 – Assistance Listing No. 84.425, Special Tests & Provisions – Davis-Bacon Act RECOMMENDATION: The School Board should take the necessary steps to ensure that staff are appropriately trained and contractor payrolls are monitored timely. Corrective Acti...
2024-004 Education Stabilization Fund – COVID 19 – Assistance Listing No. 84.425, Special Tests & Provisions – Davis-Bacon Act RECOMMENDATION: The School Board should take the necessary steps to ensure that staff are appropriately trained and contractor payrolls are monitored timely. Corrective Action Plan: The School System’s grant administration team will complete the necessary training related to Davis-Bacon to ensure that contractors are in compliance with the Davis Bacon Act. Anticipated Completion Date: June 30, 2025
2024-005 Education Stabilization Fund – COVID 19 – Assistance Listing No. 84.425, Allowable Costs/Activities Allowed RECOMMENDATION: The School Board should take steps to ensure that all required approvals are properly documented on official forms. Corrective Action Plan: The School System has imple...
2024-005 Education Stabilization Fund – COVID 19 – Assistance Listing No. 84.425, Allowable Costs/Activities Allowed RECOMMENDATION: The School Board should take steps to ensure that all required approvals are properly documented on official forms. Corrective Action Plan: The School System has implemented necessary controls to ensure that all documents and official forms for payroll contain the necessary approvals prior to processing timesheets for payment. Anticipated Completion Date: Immediately and Ongoing.
Caspian Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan, PC, 2425 E. Grand River Ave., Suite 1, Lansing, MI 48912 Audit period: Year ended December 31, 2024 The findings from December 31, 2024 schedule o...
Caspian Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan, PC, 2425 E. Grand River Ave., Suite 1, Lansing, MI 48912 Audit period: Year ended December 31, 2024 The findings from December 31, 2024 schedule of finding and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding Number 2024-001 - Material Weakness in Interal Control Over Major Program Complaince Recommendation: Develop and implement comprehensive written policies and procedures that align with Uniform Guidance requirements. Action Taken: We are in agreement with the recommendations and will work to implement the required policies and procedures in accordance with Uniform Guidance during 2025.
View of Responsible Official After reviewing the recommendation from Hamilton & Musser, the Association agrees that the Executive Director will carefully review and sign off on time sheets for each employee during every pay period to confirm the review. This has and will continue to be the custom an...
View of Responsible Official After reviewing the recommendation from Hamilton & Musser, the Association agrees that the Executive Director will carefully review and sign off on time sheets for each employee during every pay period to confirm the review. This has and will continue to be the custom and practice of the Association.
2024 – 004 Disbursements not receiving proper approval - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Material Weakness under Government Auditing Standards and Noncompliance) Person responsible for implementing the corrective action: The Board of Directors and Barry Co...
2024 – 004 Disbursements not receiving proper approval - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Material Weakness under Government Auditing Standards and Noncompliance) Person responsible for implementing the corrective action: The Board of Directors and Barry Cooper Anticipated completion date of corrective action: June 30, 2025. Repeat finding: No. Planned corrective action: We will retain adequate documented approval on disbursements.
The District has instituted an internal control to ensure employee payroll coding is reviewed year-to-year as program changes are made.
The District has instituted an internal control to ensure employee payroll coding is reviewed year-to-year as program changes are made.
View Audit 357724 Questioned Costs: $1
District currently have three positions in our office (Payroll/HR, Accounts Payable/Receivable/Child Nutrition, and Business Manager), we make sure that there are eyes on all transactions. For example: No deposits leave our office without a second person initiating, checks sent out our second checke...
District currently have three positions in our office (Payroll/HR, Accounts Payable/Receivable/Child Nutrition, and Business Manager), we make sure that there are eyes on all transactions. For example: No deposits leave our office without a second person initiating, checks sent out our second checked and mailed by our payroll person. Journal entries are now inspected and have been initiated by accounts payable. Mail that comes in is opened and distributed by our payroll person. We are making every effort to spread duties and have a second set of eyes on all aspects in the business office.
Condition: The Township did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: The Township has implemented a formal review process within the Finance and Budget Department to ensure the integrity of annual performance reporting. One staff m...
Condition: The Township did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: The Township has implemented a formal review process within the Finance and Budget Department to ensure the integrity of annual performance reporting. One staff member has been designated to compile and complete the performance reports,while a separate finance team member is responsible for conducting an independent review prior to submission. To support this process, an internal timeline has been established to allow sufficient time for thorough review and validation of all performance data before final submission. Contact person responsible for corrective action: Wendy Hillman Anticipated Completion Date: 04/15/2025
Finding 562059 (2024-002)
Significant Deficiency 2024
Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: Tara Kent tara.kent@wagner.edu 718-390-3121 Corrective action: The College has made great strides in working through its historical data to correct and upd...
Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: Tara Kent tara.kent@wagner.edu 718-390-3121 Corrective action: The College has made great strides in working through its historical data to correct and update students’ program begin dates. There has been significant improvement in the accuracy of this data being reported to the NSLDS, and we expect final completion of this manual process during the College’s next fiscal year. The College also recognizes the importance of reporting all enrollment changes timely to the NSLDS. In order to address the cause of the late enrollment reporting finding, the College has now implemented a process of reporting to the National Student Clearinghouse every 45 days, to ensure that the 60-day timeframe required by the ED is always met. Proposed Completion Date: August 2026 (Item 1) and August 2025 (Item 2)
In evaluating appropriate corrective action, management separately considered the audited and the unaudited submissions to the HUD REAC system. While the internal controls over these submissions are very similar, differing circumstances affect future corrective actions. Audited Submissions - With re...
In evaluating appropriate corrective action, management separately considered the audited and the unaudited submissions to the HUD REAC system. While the internal controls over these submissions are very similar, differing circumstances affect future corrective actions. Audited Submissions - With respect to the audited submissions, we believe that corrective action was already sufficiently taken during FY24. We note that this finding is a repeat finding from 2023; the focus of that finding was the untimely submission of the 2021 and 2022 submissions. In response to that finding, management increased oversight over the REAC process and engaged an outside CPA firm to provide technical assistance that would increase the speed and accuracy of the submission process. However, the 2023 audit was not completed until July 2024, which was already past the deadline for the 2023 audited submission. Because the audit’s completion is a prerequisite to the audited REAC submission, the delays to the audit’s completion precluded timely submission of the 2023 audited information. We agree with the auditor’s assessment of a state of noncompliance, as this was the only audited submission required to be made during fiscal year 2024. However, we note that no audited submissions have been required to be made since that time, and as such, no additional corrective action has been implemented since the 2023 audit and the corrective action contemplated in that audit’s corrective action plan. Unaudited Submissions - With respect to the unaudited submission, management believes that the submissions were untimely not because of a deficiency in internal control but rather a purposeful delay as a matter of practice. BVCOG has, for several years, held off submitting each year’s unaudited data until after the acceptance of the prior year’s audited submission. This was historically done to help ensure that amounts between REAC, VMS, and BVCOG’s financial system reconciled as closely as possible, and that HUD’s acceptance comments on the audited submission were implemented in the very next submission. BVCOG has not received communication from the granting agency with respect to this practice. However, BVCOG recognizes the importance of regulatory deadlines, and in future years, BVCOG will proceed with the submission of the unaudited information regardless of whether or not a previous year’s audited submission is not yet approved by HUD. We will modify our practices accordingly to ensure that HUD comments on any submission are addressed as timely as possible, with a resubmission when necessary.
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oa...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oak St, Milton, WA 98354 (253) 517-1000 ext 29121 Corrective action the auditee plans to take in response to the finding: The Fife School District implemented the following to Ensure Adequate Internal Controls for Compliance with Federal Eligibility: The Business Services team and Nutrition Services staff have conducted a thorough review of the process of monthly paid lunch equity and modified its procedures including developing a checklist for the process to ensure that it is completed in a timely manner, signed/dated and saved both electronically and in hard copy on a shared district server folder. The Fife School District implemented the following to Ensure Adequate Internal Controls for the annual completion of the Paid Lunch Equity Tool. The Business Services team and Nutrition Services staff have conducted a thorough review of the process of completing both the PLE tool and GL 828 reconciliation and modified its procedures to ensure that it is completed, signed and saved both electronically and in hard copy on a shared district server folder. Further, the Business Services team and Nutrition Services staff have developed a checklist for the completion of the tool and the checking of the box that indicates that we will be opting not to increase meal prices, but instead to demonstrate using the GL 828 Reconciliation (signed and dated) that we have sufficient fund balance to offset the paid lunches and not utilize Federal funds, including calendar reminders and a shared Google Drive to hold all related documents and procedures. Anticipated date to complete the corrective action: 5/16/2025
Management has already implemented several new processes and controls related to this finding. These include a change in third party accounting firm to a firm with more robust knowledge of non-profit accounting. Management is also focusing on improving donor documentation, especially for pledges, to...
Management has already implemented several new processes and controls related to this finding. These include a change in third party accounting firm to a firm with more robust knowledge of non-profit accounting. Management is also focusing on improving donor documentation, especially for pledges, to ensure donor intent for the year of use is explicit.
Management concurs with the recommendation for monthly review of volunteer hours. Management has already implemented a process in which the appropriate Buhai staff member reviews all volunteer hours entered or received on at least a monthly basis. When case hours are received from a volunteer via ti...
Management concurs with the recommendation for monthly review of volunteer hours. Management has already implemented a process in which the appropriate Buhai staff member reviews all volunteer hours entered or received on at least a monthly basis. When case hours are received from a volunteer via time sheet or other method (as opposed to being entered by the volunteer directly into the Buhai Center’s time management system), on a monthly basis, the appropriate Buhai staff member will enter the volunteer’s case hours and reconcile the hours recorded and the underlying time sheet or other supporting information. Further, volunteers are reminded routinely about the importance of timely submissions of hours worked.
Management acknowledges the oversight and is implementing corrective measures, including requiring certified payroll documentation, enhancing monitoring procedures, and assigning personnel to oversee Davis-Bacon compliance. The District is working with contractors and state officials to resolve the ...
Management acknowledges the oversight and is implementing corrective measures, including requiring certified payroll documentation, enhancing monitoring procedures, and assigning personnel to oversee Davis-Bacon compliance. The District is working with contractors and state officials to resolve the issue and improve internal controls.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Tele...
CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Telephone Number: 719-587-9807 1. 2024-001 Finding – Internal control over financial reporting a. Comments on findings and recommendations There is a lack of controls over financial reporting to ensure material misstatements are detected and corrected in a timely manner and the project relies on its auditors to assist in the preparation of the financial statements in accordance with generally accepted accounting principles. b. Actions taken or planned i. Management agent to review processes to ensure transactions are recorded in proper accounts. ii. Management agent will review all audit adjustments and create processes to perform annual account reconciliation of year end balances agree to supporting schedules. c. Anticipated completion date July 31, 2025
BVCASA agrees with the audit finding and is working to complete the final assessment of the unallowable payroll costs and reallocate the expenses to the appropriate programs. Management will self-report on the total impact of the finding to HHSC within 60 days of the date of the audit report. Addi...
BVCASA agrees with the audit finding and is working to complete the final assessment of the unallowable payroll costs and reallocate the expenses to the appropriate programs. Management will self-report on the total impact of the finding to HHSC within 60 days of the date of the audit report. Additionally, management will ensure internal controls are strengthened over payroll processing and adequate reconciliations are performed each pay period to verify that payroll costs are allocated appropriately.
View Audit 357589 Questioned Costs: $1
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell S...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 Corrective action the auditee plans to take in response to the finding: Eligibility: The District will document the internal controls that are in place for the monthly direct certification downloads and will print the certification download along with saving it electronically so that the files are easy to provide for future audits. Paid Lunch Equity: The District will document the internal controls that are in place for the completion of the PLE tool and ensure that the form is completed appropriately to show the continued use of nonfederal funds that are used yearly to fund the food service account fully. The District will also make sure to ‘print’ the GL 828 tab of the Fund Balance Reporting tool that is done yearly no later than November and sign it immediately after completion of the year end process to provide for the proof that the district has and continues to contribute sufficient nonfederal funds to the food service account. Anticipated date to complete the corrective action: July 31, 2025
Finding 561964 (2024-005)
Significant Deficiency 2024
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related not disclosures. The District also uses analytic procedures, and other procedures determined necessary.
The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related not disclosures. The District also uses analytic procedures, and other procedures determined necessary.
Finding 561950 (2024-004)
Significant Deficiency 2024
Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system. This report will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database Syste...
Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system. This report will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database System (NSLDS), and any necessary corrections will be made immediately. Timeline for Implementation of Corrective Action Plan: These corrective actions are being implemented in Spring 2025.
Finding 561902 (2024-003)
Significant Deficiency 2024
Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...
Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Actions: Fiscal year ending 12/31/25
Finding 561901 (2024-002)
Significant Deficiency 2024
management fees charged above the HUD-approved allowable limit. This overage was due to an administrative oversight in adjusting the prior year approve rate of 6.93% to 6.38%, the rate approved in 2024. Management has implemented an internal process to ensure that annual adjustments to management fe...
management fees charged above the HUD-approved allowable limit. This overage was due to an administrative oversight in adjusting the prior year approve rate of 6.93% to 6.38%, the rate approved in 2024. Management has implemented an internal process to ensure that annual adjustments to management fee rates are processed. Planned Implementation Date of Corrective Actions: Fiscal year ending 12/31/25
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