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Corrective Action Plans

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Finding 484747 (2023-002)
Material Weakness 2023
Deer/mt. Judea School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439
Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been mad...
Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been made and new internal control procedures are in place.
View Audit 317668 Questioned Costs: $1
Finding 484746 (2023-001)
Significant Deficiency 2023
Richland Parish Police Jury
LA
Internal Control / Segregation of Duties
WE CONCUR WITH THE FINDING, BUT IT IS NOT ECONOMICALLY FEASIBLE FOR CORRECTIVE ACTION TO BE TAKEN.
WE CONCUR WITH THE FINDING, BUT IT IS NOT ECONOMICALLY FEASIBLE FOR CORRECTIVE ACTION TO BE TAKEN.
View Audit 317662
Finding 484745 (2023-002)
Significant Deficiency 2023
Town of Provincetown, Massachusetts
MA
Allowable Costs / Cost Principles Cash Management Eligibility
Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) res...
Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. 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: Nick Robertson, Town Accountant Planned completion date for corrective action plan: The reconciliation meetings were reintroduced in December 2022 upon Nick Robertson’s hiring as Town Accountant. There have been monthly and/or as needed meetings since to reconcile ledgers before grant reimbursements are submitted. Action taken in response to finding: Prior to the turnover in the Finance Department which occurred during the FY22 to early FY23 period, there were consistent meetings between Finance/Accounting and Jacobs Engineering (they manage the Airport projects and prepare the reimbursement requests) to confirm that the Town’s accounting software matched the expenses on the reimbursement requests. These meetings reconciling the ledgers did not occur when this reimbursement request was submitted by Jacobs. These meetings have been reinstated on a monthly basis and occasionally more frequently as needed.
View Audit 317656
Finding 484744 (2023-002)
Significant Deficiency 2023
Strong-Huttig School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439
Similar to the corrective actions mentioned in the item above, the District will conduct a training for all supervisors indicating and sharing what forms are required for each item purchased or purchased service prior to releasing any funds from this point forward.
Similar to the corrective actions mentioned in the item above, the District will conduct a training for all supervisors indicating and sharing what forms are required for each item purchased or purchased service prior to releasing any funds from this point forward.
View Audit 317639 Questioned Costs: $1
Finding 484744 (2023-002)
Significant Deficiency 2023
Strong-Huttig School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439
Links to required Work Force forms(Davis Bacon Forms; Bond Contractor Form, etc. )will be shared with all supervisors to use during collaboration with contractors and subcontractors. We are currently working with the company to determine how best to obtain these records from past services. All feder...
Links to required Work Force forms(Davis Bacon Forms; Bond Contractor Form, etc. )will be shared with all supervisors to use during collaboration with contractors and subcontractors. We are currently working with the company to determine how best to obtain these records from past services. All federal installations will include needed forms from this point forward.
View Audit 317639 Questioned Costs: $1
Finding 484743 (2023-001)
Material Weakness 2023
Strong-Huttig School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.313 § 200.326
The District will communicate with the team at DESE to determine what is needed to bring all files current.
The District will communicate with the team at DESE to determine what is needed to bring all files current.
View Audit 317639
Finding 484743 (2023-001)
Material Weakness 2023
Strong-Huttig School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.313 § 200.326
The District understands fully that all state and federal spending must follow guidelines set forth in the grant or amount allocated.
The District understands fully that all state and federal spending must follow guidelines set forth in the grant or amount allocated.
View Audit 317639
Finding 484743 (2023-001)
Material Weakness 2023
Strong-Huttig School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.313 § 200.326
Accounts payable will not release funds until all guidelines and documents are secured and attached to the Purchase Card of Purchase Order form. The district has appointed a different Federal Program Coordinator and this action has been practiced since January 2, 2024.
Accounts payable will not release funds until all guidelines and documents are secured and attached to the Purchase Card of Purchase Order form. The district has appointed a different Federal Program Coordinator and this action has been practiced since January 2, 2024.
View Audit 317639
Finding 484743 (2023-001)
Material Weakness 2023
Strong-Huttig School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.313 § 200.326
The District will conduct a training to inform supervisors what forms and guidelines are required prior to the release of any monies by the end of July 2024.
The District will conduct a training to inform supervisors what forms and guidelines are required prior to the release of any monies by the end of July 2024.
View Audit 317639
Finding 484742 (2023-001)
Significant Deficiency 2023
Northwest Side Community Development Corporation and Subsidiary
WI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2023-001: Reporting Condition Northwest Side Community Development Corporation did not accurately report certain information on its Transaction Level Report (TLR) and Uses of Award reports for the year ended December 31, 2022. Corrective Action Plan For the TLR: The Senior Business Lende...
Finding 2023-001: Reporting Condition Northwest Side Community Development Corporation did not accurately report certain information on its Transaction Level Report (TLR) and Uses of Award reports for the year ended December 31, 2022. Corrective Action Plan For the TLR: The Senior Business Lender and/or Loan Portfolio Specialist will assemble required business loan details and client demographic and business financial documentation. The Grants Coordinator will input TLR data points into the CDFI AMIS reporting system. The Director of Fund Development and/or Operations Manager will verify and validate the data inputs in AMIS and compare the values found on original documents (materials in client loan application files). The Director of Fund Development will submit the TLR in AMIS. The Senior Business Lender and Operations Manager will review that all supporting documents in client loan files are saved and organized for future review. For Uses of Award Reports: The Grants Coordinator will request annual expenditure reports from the CFO for each active CDFI award. The Grants Coordinator will input the expenses into the Uses of Award reports in the CDFI AMIS reporting system for each active CDFI grant. After the fiscal year accounting is completed, the CFO will determine the amount of interest earned by CDFI grant funds held in interest-bearing accounts (prior to loan deployment or expenditure). If greater than $500 interest was earned on CDFI grant funds in NWSCDC interest-bearing accounts during the just-completed fiscal year, the CFO will notify the Director of Fund Development and Office Administrator of the amount. The Director of Fund Development will submit written request to the Office Administrator to remit the required payment to HHS as described in the CDFI grant agreement. The Office Administrator will generate a check, through the usual payment approval process. Following this, the Director of Fund Development will review and verify the data inputs and submit the Uses of Award Report(s) in AMIS. The accounting system will retain the financial records for Uses of Award reporting. Person(s) Responsible Senior Business Lender, Loan Portfolio Specialist, Operations Manager, Grants Coordinator, Director of Fund Development, CFO, and Office Administrator. Timing for Implementation This policy is in effect when approved by the Executive Director. The above-named staff have already begun following this procedure for the revision of recent TLR and Use of Award reports and preparation of current reports in May and June 2024. The Grants Coordinator position was filled on April 1, 2024.
View Audit 317636
Finding 484734 (2023-005)
Material Weakness 2023
Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School
AZ
Material Weakness Reporting Internal Control / Segregation of Duties § 200.512 § 200.520
2023-005: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2023 timely. The audit was submitted August 16, 2024, which was 138 days past the March 31, 2024 deadline. Action planned in response to finding: Man...
2023-005: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2023 timely. The audit was submitted August 16, 2024, which was 138 days past the March 31, 2024 deadline. Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Repeat Finding: Similar to prior year finding 2022-004. Planned completion date for corrective action plan: June 30, 2024 Name of the contact person responsible for corrective action: Dolores Silva, Chief Financial Officer
View Audit 317627
Finding 484733 (2023-004)
Material Weakness 2023
Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School
AZ
Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties
2023-004: Special Tests and Provisions Type of Finding: Noncompliance, Material Weakness Context: For six of 20 employees tested, the School did not maintain a current and full background check and character investigation on file. Repeat Finding: No. Action planned in response to finding: Management...
2023-004: Special Tests and Provisions Type of Finding: Noncompliance, Material Weakness Context: For six of 20 employees tested, the School did not maintain a current and full background check and character investigation on file. Repeat Finding: No. Action planned in response to finding: Management will implement procedures to ensure that all employees have a current character investigation and background check on file. Planned completion date for corrective action plan: June 30, 2024 Name of the contact person responsible for corrective action: Dolores Silva, Chief Financial Officer
View Audit 317627
Finding 484728 (2023-019)
Material Weakness 2023
Housing Authority of the City of Fayetteville
IL
HUD Housing Programs Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in ...
Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in place to confirm the accuracy and authorization of invoices. Furthermore, a comprehensive Accounts Payable Procedure has been established to guide all staff purchases, ensuring accuracy and compliance.
View Audit 317623
Finding 484726 (2023-017)
Significant Deficiency 2023
Housing Authority of the City of Fayetteville
IL
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Views of Responsible Officials and Planned Corrective Actions: As a result of a staffing transition, the present administration encountered challenges in locating and furnishing Davis-Bacon certified payroll reports. To address this concern, the Executive Director and Director of Finance are intens...
Views of Responsible Officials and Planned Corrective Actions: As a result of a staffing transition, the present administration encountered challenges in locating and furnishing Davis-Bacon certified payroll reports. To address this concern, the Executive Director and Director of Finance are intensifying their efforts to enhance the preservation of records and ensuring that all requested information is readily accessible for audit scrutiny. The Executive Director will be overseeing labor standard compliance by conducting onsite interviews with construction workers, scrutinizing payroll reports, and overseeing any necessary additional enforcement actions as suggested.
View Audit 317623
Finding 484725 (2023-016)
Material Weakness 2023
Housing Authority of the City of Fayetteville
IL
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken meas...
Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken measures since the commencement of their roles to establish a systematic electronic filing system for all documentation, alongside a meticulous arrangement for the preservation of original documents, facilitating convenient and efficient review processes.
View Audit 317623
Finding 484724 (2023-015)
Material Weakness 2023
Housing Authority of the City of Fayetteville
IL
Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority will thoroughly examine all expenses associated with the Emergency Grant to confirm that these expenditures exclusively pertain to the replacement of HVAC piping, domestic water piping, and sewer line pipi...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority will thoroughly examine all expenses associated with the Emergency Grant to confirm that these expenditures exclusively pertain to the replacement of HVAC piping, domestic water piping, and sewer line piping. Should any expenses be found unrelated to piping replacements, Fayetteville Housing Authority will assess available options for reimbursing those funds to the funding agency.
View Audit 317623
Finding 484715 (2023-002)
Material Weakness 2023
Kaneco Association 071-Hd113
IL
Eligibility HUD Housing Programs Material Weakness
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within...
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan A new Finance Department position will be created that is responsible for working with residents and programmatic staff in order to ensure that tenant files are kept on file within the required compliance timeframe. Responsible Person for Corrective Action Plan Lore Baker, President & CEO Implementation Date of Corrective Action Plan September 2024
View Audit 317616
Finding 484713 (2023-002)
Material Weakness 2023
A & E Association, Inc. 071-Hd092
IL
Eligibility HUD Housing Programs Material Weakness
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within...
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan A new Finance Department position will be created that is responsible for working with residents and programmatic staff in order to ensure that tenant files are kept on file within the required compliance timeframe. Responsible Person for Corrective Action Plan Lore Baker, President & CEO Implementation Date of Corrective Action Plan September 2024
View Audit 317614
Finding 484711 (2023-002)
Material Weakness 2023
Aurora Residential Services, Inc. 071-Eh487
IL
Eligibility HUD Housing Programs Material Weakness
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within...
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan A new Finance Department position will be created that is responsible for working with residents and programmatic staff in order to ensure that tenant files are kept on file within the required compliance timeframe. Responsible Person for Corrective Action Plan Lore Baker, President & CEO Implementation Date of Corrective Action Plan September 2024
View Audit 317613
Finding 484709 (2023-002)
Material Weakness 2023
Kane Homes Association, Inc. 071-Hd117
IL
Eligibility HUD Housing Programs Material Weakness
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within...
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan A new Finance Department position will be created that is responsible for working with residents and programmatic staff in order to ensure that tenant files are kept on file within the required compliance timeframe. Responsible Person for Corrective Action Plan Lore Baker, President & CEO Implementation Date of Corrective Action Plan September 2024
View Audit 317612
White Memorial Community Health Center
CA
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
The Organization will continue to implement measures to ensure compliance with the sliding fee discount program. The Organization will continue to provide ongoing training to clinic staff who evaluate the sliding fee application. The training consists of reviewing sliding fee program policies and p...
The Organization will continue to implement measures to ensure compliance with the sliding fee discount program. The Organization will continue to provide ongoing training to clinic staff who evaluate the sliding fee application. The training consists of reviewing sliding fee program policies and procedures along with all applicable patient forms, sliding fee scales, and patient eligibility.
View Audit 317597
Finding 484702 (2023-001)
Significant Deficiency 2023
Sunray Communities, Inc.
TX
HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. Comments on Findings and Recommendations: We concur with the findings and recommendations of our auditors regard...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. Comments on Findings and Recommendations: We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken: FINDING 1: Section 202 Capital Advance, Assistance Listing 14.157 CORRECTIVE ACTION COMPLETED: The Company reduced 2023 management fees by $6,719. Finding 2023-001 cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 317585
Finding 484694 (2023-001)
Material Weakness 2023
Longview School District No. 122
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Joan Parsons, Lead Accountant 2715 Lilac St Longview, WA 98632 (360)575-7177 Corrective action the auditee plans to take in response to the finding: The District has now enhanced its process surrounding collection and verification of certified payroll reports to include sending a weekly inquiry to the point of contact for the prime contractor for each federally-funded construction project. The inquiry requests the prime contractor to: • disclose if the prime contractor performed any work on the project that would be subject to Davis-Bacon prevailing wage requirements and if so, supply the certified payroll reports • identify any subcontractors who performed work on the project that would be subject to Davis-Bacon prevailing wage requirements, and if so, supply the certified payroll reports This communication is sent via email, read receipt requested, and the prime contractor’s response (or lack thereof) is documented and followed up on as necessary. Anticipated date to complete the corrective action: This process was implemented June 2024.
View Audit 317583
Cliff View Village Iii, Inc.
TX
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN: Name and Number of the Project: Cliff View Village III, Inc. No. 112-EE034 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors re...
CORRECTIVE ACTION PLAN: Name and Number of the Project: Cliff View Village III, Inc. No. 112-EE034 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 1: Section 202 Capital Advance, Assistance Listing 14:157 CORRECTIVE ACTION TO BE COMPLETED: The Company overfunded the replacement reserve in 2023. Management will closely monitor the monthly deposits into the replacement reserve account. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 317580 Questioned Costs: $1
Finding 484613 (2023-002)
Material Weakness 2023
Greene County Community School District
IA
Internal Control / Segregation of Duties
We continue to search for ways to spread the duties among the available staff. The superintendent's secretary and one of our elementary secretaries have become more involved. They open the mail, document the checks that are received, and write the cash receipts for them. The superintendent's secreta...
We continue to search for ways to spread the duties among the available staff. The superintendent's secretary and one of our elementary secretaries have become more involved. They open the mail, document the checks that are received, and write the cash receipts for them. The superintendent's secretary continues to log all checks written and keeps the Board President's signature stamp in a locked drawer.
View Audit 317502
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