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Corrective Action Plans

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East Long Pond Apartments, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
We have corrected/updated the clients records where necessary. Subsequent to your field work the client’s file was updated and the rent calculation was verified. William Mann, Housing Coordinator, will be the responsible party.
We have corrected/updated the clients records where necessary. Subsequent to your field work the client’s file was updated and the rent calculation was verified. William Mann, Housing Coordinator, will be the responsible party.
View Audit 322564
Facts-Sunrise, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
New Security deposits were deposited into the wrong account. The Finance Dept will make a transfer to the proper account. Charles Lynch, Finance Director will be the responsible person.
New Security deposits were deposited into the wrong account. The Finance Dept will make a transfer to the proper account. Charles Lynch, Finance Director will be the responsible person.
View Audit 322563
Facts-Sunrise, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
After reviewing the analysis for this finding, the housing department will initiate the proper paperwork to process the refunds. William Mann, Housing Coordinator, will be the responsible party.
After reviewing the analysis for this finding, the housing department will initiate the proper paperwork to process the refunds. William Mann, Housing Coordinator, will be the responsible party.
View Audit 322563
Finding 499741 (2024-002)
Significant Deficiency 2024
Facts-Sunrise, Inc.
RI
Internal Control / Segregation of Duties
During the past few months management has been in discussions with two banks and reviewing their options for either opening accounts with corresponding banks or purchasing revolving Treasury notes. A final decision will be made in the current fiscal year.
During the past few months management has been in discussions with two banks and reviewing their options for either opening accounts with corresponding banks or purchasing revolving Treasury notes. A final decision will be made in the current fiscal year.
View Audit 322563
Facts-Sunrise, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
We have corrected/updated the clients records where necessary. Subsequent to your field work the client files were updated for signatures and the rent calculations was verified. William Mann, Housing Coordinator, will be the responsible party.
We have corrected/updated the clients records where necessary. Subsequent to your field work the client files were updated for signatures and the rent calculations was verified. William Mann, Housing Coordinator, will be the responsible party.
View Audit 322563
Finding 499522 (2024-003)
Significant Deficiency 2024
Richardton Health Center
ND
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2024-003 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the...
Finding 2024-003 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program and there was no formal review of the balance in comparison to the required minimum reserve balance. Responsible Individual: Mandy Robinson, Administrator Corrective Action Plan: We will implement additional control processes to ensure a formal review over the reserve fund reconciliation and a formal review of the balance in comparison to the required minimum reserve balance is completed by staff separate from the preparer. Anticipated Completion Date: 12/31/2024
View Audit 322385
Finding 499458 (2024-007)
Material Weakness 2024
Outpatient Medical Center, Inc.
LA
Allowable Costs / Cost Principles Material Weakness Reporting
2024-007 Reporting (repeat of finding 2023-003) Corrective action planned: The new accounting system which OMC implemented in April 2024, allows for better tracking of UDS related costs, primarily financial related data. Documentation for UDS reporting will be maintained and updated when needed. ...
2024-007 Reporting (repeat of finding 2023-003) Corrective action planned: The new accounting system which OMC implemented in April 2024, allows for better tracking of UDS related costs, primarily financial related data. Documentation for UDS reporting will be maintained and updated when needed. Internal auditing has already been implemented to ensure compliance with reporting requirements. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Richard Bruce, Chief Operating Officer
View Audit 322303
Finding 499413 (2024-002)
Significant Deficiency 2024
Stoddard CO Public Water District #4
MO
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
a. We concur with the finding and recommendation. b. The Board is responsible for evaluating the condition of the replacement and extension fund account. The funding of the account will be more closely controlled. As cash flow allows, efforts will be made to remedy the underfunding of the account. A...
a. We concur with the finding and recommendation. b. The Board is responsible for evaluating the condition of the replacement and extension fund account. The funding of the account will be more closely controlled. As cash flow allows, efforts will be made to remedy the underfunding of the account. A responsible member of the Board will be assigned to oversight responsibilities. c. The Board of Directors is responsible for oversight of the funding of the replacement and extension fund account. d. The anticipated completion date of correcting the underfunding of the account will be within two years
View Audit 322270
Finding 499412 (2024-001)
Significant Deficiency 2024
Stoddard CO Public Water District #4
MO
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring
1. Finding 2024-001 a. We concur with the finding and recommendation. b. Management realizes the duties are reevaluated regularly and with the size of the District it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatements; however...
1. Finding 2024-001 a. We concur with the finding and recommendation. b. Management realizes the duties are reevaluated regularly and with the size of the District it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatements; however, they will continue to strive to improve this deficiency. c. The Board of Directors is responsible for evaluating safeguards against material misstatements to the financial statements. d. This is an ongoing process, therefore, there is no anticipated completion date.
View Audit 322270
Finding 498870 (2024-001)
Material Weakness 2024
Old Towne Square, Inc.
OK
Eligibility HUD Housing Programs Material Weakness
OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 AND 2023 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2024-001-Lack of Adequate Quality Control Regarding Tenant Procedures- Eligibil...
OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 AND 2023 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2024-001-Lack of Adequate Quality Control Regarding Tenant Procedures- Eligibility Condition: The quality of supervision over tenant file functions, such as calculating tenant rent and Housing Assistance Payments should be timely and sufficient to find errors in calculations or mis-application or mis-understanding of procedures. Corrective Action Planned: I am Rita Love, Executive Director. We will comply with the auditor’s recommendation. Person responsible for corrective action: Rita Love, Executive Director Telephone: (580) 353-7392 Old Towne Square, Inc. Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date: By November 30, 2024
View Audit 321636
Finding 498175 (2024-002)
Significant Deficiency 2024
Sullivan Housing Authority
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Corrective action planned: Review all of the general ledger accounts instead of just a select few accounts monthly so if there are errors, they can be corrected right away. Will contact the fee accountant about possibly adding additional services to our contract. Contact person: Erica Crawley, Inte...
Corrective action planned: Review all of the general ledger accounts instead of just a select few accounts monthly so if there are errors, they can be corrected right away. Will contact the fee accountant about possibly adding additional services to our contract. Contact person: Erica Crawley, Interim Executive Director Anticipated completion date: 10/31/2024
View Audit 320917
Venable Apartments Ii, Inc.
MD
Reporting Internal Control / Segregation of Duties
Comments on Finding and Recommendations - Timely submission of Required Reporting Packages ...
Comments on Finding and Recommendations - Timely submission of Required Reporting Packages Management understands the need to be in compliance with the filing requirements and will ensure that these reports are filed timely. Unexpected delays were encountered due to the change in the Managing Agent at the end of the fiscal year and the transition took longer than expected. Action Taken or Planned The filings have been subsequently completed with the new FAC system.
View Audit 320912
Venable Apartments I, Inc.
MD
Reporting Internal Control / Segregation of Duties
Comments on Finding and Recommendation: Timely submission of Required Reporting Packages ...
Comments on Finding and Recommendation: Timely submission of Required Reporting Packages Management understands the need to be in compliance with the filing requirements and will ensure that these reports are filed timely. Unexpected delays were encountered due to the change in the Managing Agent at the end of the fiscal year and the transition took longer than expected. Action Taken or Planned: The filings have been subsequently completed with the new FAC system.
View Audit 320911
Finding 498169 (2024-001)
Significant Deficiency 2024
Clover Commons, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $4,110 from the operating account to the reserve for replacements acco...
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $4,110 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $4,110 to the reserve for replacements account on August 7, 2024. No further action is required.
View Audit 320908 Questioned Costs: $1
Finding 498167 (2024-001)
Significant Deficiency 2024
Lancaster Landing, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $1,000 from the operating account to the reserve for replacements acco...
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $1,000 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $1,000 to the reserve for replacements account on August 28, 2024. No further action is required.
View Audit 320905 Questioned Costs: $1
Finding 498165 (2024-001)
Significant Deficiency 2024
Ipock, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $548 from the operating account to the reserve for replacements accoun...
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $548 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On August 28, 2024, management transferred $548 to the reserve for replacements account. No further action is required.
View Audit 320903 Questioned Costs: $1
Finding 498066 (2024-001)
Significant Deficiency 2024
Village Cooperative of Le Sueur
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperati...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 320721
Finding 497903 (2024-001)
Significant Deficiency 2024
Saluda County Water and Sewer Authority
SC
Internal Control / Segregation of Duties
Person Responsible for Corrective Action Plan: Jason Fell, P.E., MBA – General Manager Corrective Action Plan: Management will implement procedures to ensure that the single audit is complete, and the submission is uploaded to the Federal Clearinghouse as soon as possible. Anticipated Completion Dat...
Person Responsible for Corrective Action Plan: Jason Fell, P.E., MBA – General Manager Corrective Action Plan: Management will implement procedures to ensure that the single audit is complete, and the submission is uploaded to the Federal Clearinghouse as soon as possible. Anticipated Completion Date: 10/31/2024
View Audit 320480
Finding 497663 (2024-001)
Significant Deficiency 2024
Illinois Institute of Technology
IL
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
Finding - Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charge...
Finding - Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates. The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024. Corrective Action Plan Taken - Management agrees with the finding that Time and Effort reporting was not completed in a timely manner. The Research Administration Services (RAS) team has identified specific team members to ensure that semester certifications are processed in a timely manner going forward. The plan is now in place. Please feel free to contact me if you have any questions at 312-567-3825 or jfine3@iit.edu. Sincerely, Jeremy V. Fine Vice President for Finance Chief Financial Officer & Treasurer
View Audit 320443
Finding 497636 (2024-003)
Material Weakness 2024
Foothills Community Health Care, Inc.
SC
Special Tests & Provisions Internal Control / Segregation of Duties
In Finding 2024-003, it was reported that the Organization was unable to substantiate that proper documentation was obtained and that proper sliding fee discounts were correctly applied to patient accounts in accordance with the Organization’s sliding fee policy. Management recognizes the importa...
In Finding 2024-003, it was reported that the Organization was unable to substantiate that proper documentation was obtained and that proper sliding fee discounts were correctly applied to patient accounts in accordance with the Organization’s sliding fee policy. Management recognizes the importance of complying with sliding fee guidelines and the Organization’s sliding fee policy. In response to Finding 2024-003, procedures will be established to ensure that proper documentation is maintained for sliding fee discounts provided.
View Audit 320434
Howard Payne University
TX
Internal Control / Segregation of Duties
Incorrect Summer Pell Calculation Planned Corrective Action: PELL grant was incorrectly processed for two (2) students. Additional steps will be taken during each enrollment period to compare the enrollment roster with PowerFaids to ensure that all eligible PELL students are paid timely. A second ...
Incorrect Summer Pell Calculation Planned Corrective Action: PELL grant was incorrectly processed for two (2) students. Additional steps will be taken during each enrollment period to compare the enrollment roster with PowerFaids to ensure that all eligible PELL students are paid timely. A second review will be done at the end of the term to ensure we did not miss any late eligible applicants. Person Responsible for Corrective Action Plan: Karen LaQuey, Director of Student Financial Aid Anticipated Date of Completion: Immediately
View Audit 320424
Finding 497631 (2024-001)
Significant Deficiency 2024
Howard Payne University
TX
Questioned Costs Student Financial Aid Significant Deficiency
Incorrect Return of Title IV Funds Calculation Planned Corrective Action: Extensive training on module (Summer, Summer 1, and Summer 2) refunds have been completed. Each summer refresher training will take place due to the complicated nature of summer module calculation. Students who complete FA...
Incorrect Return of Title IV Funds Calculation Planned Corrective Action: Extensive training on module (Summer, Summer 1, and Summer 2) refunds have been completed. Each summer refresher training will take place due to the complicated nature of summer module calculation. Students who complete FAFSA after a term will be reviewed to determine how much Title IV aid they are eligible to have disbursed. The R2T4 calculation will be processed to learn the percentage earned. Exception to the R2T4 will be if student completed the module/term successfully. Person Responsible for Corrective Action Plan: Karen LaQuey, Director of Student Financial Aid Anticipated Date of Completion: Immediately
View Audit 320424 Questioned Costs: $1
Finding 497459 (2023-001)
Significant Deficiency 2024
Community Action for Improvement, Inc.
GA
Significant Deficiency Internal Control / Segregation of Duties
2024-001 – Tri-Partite Board Composition Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year a...
2024-001 – Tri-Partite Board Composition Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001, 2022-002 and 2023-001. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. Corrective Action Plan: The Board of Directors for CAFI has a Membership Committee. Their role is to guide the recruitment and retention of Board members. At the time of this plan (8/16/24) all Board seats are filled. The Committee embarked on a Board Development Plan, lowered their Board seats, and worked hard to ensure a full Board. Person(s) Responsible: Board of Directors / Jennifer Corcione Timing for Implementation: Implemented by 9/01/2024.
View Audit 320245
I.c. Corporation T/a Seton Manor
VA
Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties
Management will take steps to remind the on-site property manager of the requirement and to ensure refunds are completed within the 30-day period.
Management will take steps to remind the on-site property manager of the requirement and to ensure refunds are completed within the 30-day period.
View Audit 319754
Finding 496969 (2024-003)
Significant Deficiency 2024
Northland Health Partners Community Health Center
ND
Significant Deficiency Internal Control / Segregation of Duties
Management will work to ensure that the SFS discount applications are completed accurately and that the SFS discounts are recorded accurately in the system by auditing the SFS applications and verifying the SFS in the system matches the SFS application. In addition, Management will audit a sample of...
Management will work to ensure that the SFS discount applications are completed accurately and that the SFS discounts are recorded accurately in the system by auditing the SFS applications and verifying the SFS in the system matches the SFS application. In addition, Management will audit a sample of the SFS discounts on a monthly basis to assure the SFS is applied correctly. Management will also provide additional training to staff as needed and provide further guidance on the internal SFS policies and procedures.
View Audit 319712
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