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Corrective Action Plans

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Cornerstone Housing North, Inc.
NH
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Plan: A second staff member will review certifications and annual certifications to ensure accuracy based on the required back up documentation. Contact: Christina Morin, Program Director. Anticipated completion date: September 1, 2025.
Plan: A second staff member will review certifications and annual certifications to ensure accuracy based on the required back up documentation. Contact: Christina Morin, Program Director. Anticipated completion date: September 1, 2025.
View Audit 323691
Finding 501570 (2024-001)
Significant Deficiency 2024
Florida Institute of Technology, Inc.
FL
Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid
Student financial aid programs cluster Significant Deficiency in Internal Control Condition: During our testing of the regulations, one student who was identified as a withdrawn student did not have the proper calculation performed to determine if funds should be returned in accordance with the ...
Student financial aid programs cluster Significant Deficiency in Internal Control Condition: During our testing of the regulations, one student who was identified as a withdrawn student did not have the proper calculation performed to determine if funds should be returned in accordance with the regulations. Auditor Recommendations: The University should continue to update processes and procedures to ensure compliance in the future. These updated processes should include adequate segregation of duties and review steps to ensure that all students who are subject to potential recapture and return of funds are analyzed in the time frame dictated by the CFR. Action Taken: A new weekly quality assurance report has been created that identifies all withdrawn students. It identifies any student that requires a return calculation in the financial aid management system, and that all required Title IV aid has been returned. The report is generated and reviewed by both the Associate Director and Assistant Director of Financial Aid to ensure adequate segregation of duties and review. This report was run for the entirely of fiscal year 2024 and no other returns were found to be outstanding.
View Audit 323625
Malm Manor, 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 323609
Malm Manor, 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 the rent and deposit calculations. 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 the rent and deposit calculations. William Mann, Housing Coordinator, will be the responsible party.
View Audit 323609
Finding 501244 (2024-002)
Significant Deficiency 2024
The Corporation of Gonzaga University
WA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
FINDING 2024‐002 – Special Tests and Provisions – Return of Title IV (R2T4) Funds Significant Deficiency in Internal Control over Compliance Recommendation: The University should design and implement a robust review process of all R2T4 calculations for official and unofficial withdrawals. This will ...
FINDING 2024‐002 – Special Tests and Provisions – Return of Title IV (R2T4) Funds Significant Deficiency in Internal Control over Compliance Recommendation: The University should design and implement a robust review process of all R2T4 calculations for official and unofficial withdrawals. This will help ensure the accuracy of the calculation before the return of funding. Response: There is no disagreement with this audit finding. Action taken in response to finding: To ensure the accuracy of R2T4 calculations, the Student Financial Services Office will take the following actions: • Implementation of R2T4 Module: Starting with the 2024-2025 academic year, the Financial Aid Office will utilize the Banner-delivered R2T4 module to perform calculations, ensuring more accurate and consistent data management. • Multi-Step Review Process: A multi-step review process has been implemented by Student Financial Services staff to ensure thorough verification of all R2T4 calculations and timely returns of funds. • Enhanced Training: Staff are pursuing additional training on R2T4 regulations and procedures to further strengthen their expertise and reduce the risk of future discrepancies. These actions are in process currently, and expected to be fully implemented and corrected by October 2024 to ensure that R2T4 calculations are prepared and reviewed for accuracy for the 2024-2025 award year. Enhanced training will continue on a go forward basis. Contact Person(s): Louisa Diana, Director of Compliance; Sarah Everitt, Dean of Student Financial Services;
View Audit 323529
Finding 501237 (2024-001)
Significant Deficiency 2024
The Corporation of Gonzaga University
WA
Student Financial Aid Reporting Significant Deficiency
FINDING 2024‐001 – Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control over Compliance Recommendation: The University should implement a policy to ensure graduates for all semesters/terms are reported timely. Response: There is no disagreement with this aud...
FINDING 2024‐001 – Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control over Compliance Recommendation: The University should implement a policy to ensure graduates for all semesters/terms are reported timely. Response: There is no disagreement with this audit finding. Action taken in response to finding: Upon identifying this deficiency, Gonzaga University immediately updated its enrollment reporting schedules to ensure timely reporting of mid-summer conferrals. Going forward, all mid-summer degree conferrals will be reported within the required federal timeframe to maintain compliance with Title IV regulations. This adjustment guarantees accurate and timely data submission to the National Student Loan Data System (NSLDS), preventing future delays or discrepancies in reporting. Our new schedule has 9 reporting dates for degree transmission and 14 reporting dates for enrollment transmission in a calendar year. The increased frequency ensures compliance with the 60-day threshold and guarantee that no student will be reported outside the 60-day threshold. We consider this to be remediated. Contact Person(s): Sarah Everitt, Dean of Student Financial Services; Maxwell Kwenda, University Registrar & Director of Institutional Research
View Audit 323529
Finding 501227 (2024-001)
Significant Deficiency 2024
Pureview Health Center
MT
Internal Control / Segregation of Duties
1. The CFO will generate an exception report directly from eCW, the health records system where billing records are recorded, to identify mismatches between the claim slide group write-off and the slide group assignment on the patient info screen. 2. The initial exception report will be run during t...
1. The CFO will generate an exception report directly from eCW, the health records system where billing records are recorded, to identify mismatches between the claim slide group write-off and the slide group assignment on the patient info screen. 2. The initial exception report will be run during the week of September 16th with a 12-month look-back period. Any slide adjustments posted in eCW with effective dates within those 12 months and later will be evaluated for matches to Patient Slide Group assignments determined during the slide eligibility process. 3. The billing team and CFO will meet on September 18th to review the report and findings. 4. All exceptions from the exception report will be reviewed by the billing team. Any necessary adjustments will be made in eCW. 5. All exceptions listed in the exception report will be marked, and comments will be added to the exception report regarding the actions taken on those exceptions. All changes will also be documented in eCW notes. 6. The exception report will be signed off by each billing team member who worked on it and sent for final review and approval to the CFO. 7. The CFO will train the billing team on how to run this report directly from eCW. 8. The report will be run monthly on the 10th business day of each month for the trailing prior 12 months as part of the month-end closing process. After initial report on September 18th, 2024, the next monthly report will start on October 14th, 2024.9. All exceptions from the report will be reviewed by the billing team. Any necessary adjustments will be made in eCW. 10. Any exceptions will be addressed, corrected within two business days, and posted in the month being closed for the month end. 11. All exceptions listed in the exception report will be marked, and comments will be added to the report regarding the actions taken on those exceptions. All changes will also be documented in eCW notes. 12. The exception report will be signed off by each billing team member who worked on it and sent for final review and approval by the CFO monthly.
View Audit 323494
Snhs Elderly Housing V, Inc.
NH
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Completed corrective action: Manager completed correction and new HUD 50059A recertification's corrected for June 30, 2024. Ongoing Corrective Action: Additional file review after recertifications and move-ins. Additional trainings for Income VS Assets for all managers. Complete review of all previ...
Completed corrective action: Manager completed correction and new HUD 50059A recertification's corrected for June 30, 2024. Ongoing Corrective Action: Additional file review after recertifications and move-ins. Additional trainings for Income VS Assets for all managers. Complete review of all previous manager's files.
View Audit 323464
Snhs Elderly Housing Iv, Inc.
NH
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Completed corrective action: Manager completed correction and new HUD 50059A recertification's corrected for June 30, 2024. Ongoing Corrective Action: Additional file review after recertifications and move-ins to be compeleted by a different manager. Additional trainings for Income VS Assets for all...
Completed corrective action: Manager completed correction and new HUD 50059A recertification's corrected for June 30, 2024. Ongoing Corrective Action: Additional file review after recertifications and move-ins to be compeleted by a different manager. Additional trainings for Income VS Assets for all managers. Complete review of all previous manager's files.
View Audit 323463
Finding 501165 (2024-002)
Significant Deficiency 2024
Housing Authority of Washington County
MD
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2024-002 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the housing authority designate an individual to assure HQS inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding...
2024-002 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the housing authority designate an individual to assure HQS inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although the agency understands the basis of the finding, the Agency feels the item in question for the inspection date is outside the scope of the audit dates which are July 1, 2023, to June 30, 2024. Additionally, when the agency discovered the error in March 2023 during a time of restructuring a very high turnover department, the newly appointed management and leadership took immediate action in correcting the inspection to be compliant. In addition to our current HCV internal processes, the agency has added an inspection section to review a 10% sample of all inspections monthly to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Morgan Gower Planned completion date for corrective action plan: In progress as of September 2024 and is ongoing.
View Audit 323421
Finding 501163 (2024-001)
Significant Deficiency 2024
Housing Authority of Washington County
MD
Questioned Costs HUD Housing Programs Subrecipient Monitoring
2024-001 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in a...
2024-001 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our internal audits take place monthly. The HCV department leadership pulls the list of recertifications, interims, and new admissions and samples 10% of each to ensure they have been done correctly, with all information documented. This internal audit includes checking the rent calculation, utilities, verification documents, and tenant/landlord notification. The agency has been completing this internal practice consistently since February 2024. Name(s) of the contact person(s) responsible for corrective action: Morgan Gower Planned completion date for corrective action plan: In progress as of February 2024 and is ongoing.
View Audit 323421 Questioned Costs: $1
Finding 499877 (2024-002)
Significant Deficiency 2024
Kanesville Heights, INC
IA
HUD Housing Programs Allowable Costs / Cost Principles Reporting
Finding 2024-002 – Disbursement Support Condition: Kanesville’s disbursements omitted required support in accordance with the HUD handbook and PRAC contract This finding occurred when M3 was managing the property. Kanesville hired a new management agent that is familiar with HUD standards. Correctiv...
Finding 2024-002 – Disbursement Support Condition: Kanesville’s disbursements omitted required support in accordance with the HUD handbook and PRAC contract This finding occurred when M3 was managing the property. Kanesville hired a new management agent that is familiar with HUD standards. Corrective Action Plan: Management agent is currently retaining documentation concerning disbursements in compliance with the HUD handbook and PRAC contract. Status: Completed.
View Audit 322740
Finding 499876 (2024-001)
Significant Deficiency 2024
Kanesville Heights, INC
IA
HUD Housing Programs Allowable Costs / Cost Principles Reporting
Finding 2024-001 – Tenant Files Condition: Kanesville’s tenant move out files omitted required elements in accordance with the HUD handbook and PRAC contract. This finding occurred when M3 was managing the property. Kanesville hired a new management agent that is familiar with HUD standards. Correct...
Finding 2024-001 – Tenant Files Condition: Kanesville’s tenant move out files omitted required elements in accordance with the HUD handbook and PRAC contract. This finding occurred when M3 was managing the property. Kanesville hired a new management agent that is familiar with HUD standards. Corrective Action Plan: Management agent is currently documenting tenant move out files in compliance with the HUD handbook and PRAC contract. Status: Completed.
View Audit 322740
East Long Pond Apartments, 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 322564
East Long Pond Apartments, 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 322564
East Long Pond Apartments, Inc.
RI
Internal Control / Segregation of Duties
The deficiency was due to confusion resulting from the overpayment condition mentioned in 2023-003. Going forward, the Finance Director will suggest to management to open an operating checking account in the same bank as the reserve account. Automatic electronic transfers can then be actuated. Char...
The deficiency was due to confusion resulting from the overpayment condition mentioned in 2023-003. Going forward, the Finance Director will suggest to management to open an operating checking account in the same bank as the reserve account. Automatic electronic transfers can then be actuated. Charles Lynch, Finance Director, will be the responsible party.
View Audit 322564
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
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