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Corrective Action Plans

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Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
·         Equipment and Real Property Management
·         Equipment and Real Property Management
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Responsible Person(s): Rashunna Rodgers, General Business Manager & Denise Palmer, AR Public School Resource Center
o   Responsible Person(s): Rashunna Rodgers, General Business Manager & Denise Palmer, AR Public School Resource Center
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Criteria or specific requirement: Purchase of real property and/or construction for improvements require the prior written approval of the Federal awarding agency or pass-through entity, as specified in OMB 2 CFR section 200.439.
§  Criteria or specific requirement: Purchase of real property and/or construction for improvements require the prior written approval of the Federal awarding agency or pass-through entity, as specified in OMB 2 CFR section 200.439.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Condition: During our examination of real property and construction improvements from the Education Stabilization Fund, we identified a facilities improvement purchase that was denied approval of Education Stabilization funding. Expenditures paid from Education Stabilization Funds for this proje...
§  Condition: During our examination of real property and construction improvements from the Education Stabilization Fund, we identified a facilities improvement purchase that was denied approval of Education Stabilization funding. Expenditures paid from Education Stabilization Funds for this project totaled $622,511.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Cause: Lack of internal controls and management oversight over program expenditures.
§  Cause: Lack of internal controls and management oversight over program expenditures.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Effect or potential effect: Unallowable costs of $622,511 were paid from COVID-19 Education Stabilization Fund.
§  Effect or potential effect: Unallowable costs of $622,511 were paid from COVID-19 Education Stabilization Fund.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Questioned costs: The amount of questioned cost was $622,511.
§  Questioned costs: The amount of questioned cost was $622,511.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Context: Examination of all payments made for construction for improvements to land, buildings, and equipment totaling $1,577.417.
§  Context: Examination of all payments made for construction for improvements to land, buildings, and equipment totaling $1,577.417.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
The issue related to this finding will be resolved by reclassifying the fund to the appropriate fund source. The district sought the guidance of Division of Elementary and Secondary Education (DESE) to confirm the reclassification along with returning the funds to the Arkansas Department of Educati...
The issue related to this finding will be resolved by reclassifying the fund to the appropriate fund source. The district sought the guidance of Division of Elementary and Secondary Education (DESE) to confirm the reclassification along with returning the funds to the Arkansas Department of Education. A system of checks and balances has been established for spending approval of all purchases including construction or contracted services.
View Audit 304663 Questioned Costs: $1
Finding 394791 (2023-002)
Significant Deficiency 2023
United Way of Greater Cleveland
OH
Reporting Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.502
The migration to a new general ledger financial reporting system is an isolated incident and given the improved reporting capabilities the change in product provided a positive impact. UWGC experienced turnover for the program manager position that created a learning curve that was addressed but res...
The migration to a new general ledger financial reporting system is an isolated incident and given the improved reporting capabilities the change in product provided a positive impact. UWGC experienced turnover for the program manager position that created a learning curve that was addressed but resulted in audit completion delay. UWGC has an experienced manager currently overseeing the program who will follow policies and procedures as prescribed and on a timely basis to allow for prompt reporting submission.
View Audit 304646
Ncr of Waterford Housing Dev Fund Co. D/b/a Van Schoonhoven Square
OH
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Finding Number: 2023-001 Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure...
Finding Number: 2023-001 Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely. Contact Person responsible for corrective action: Jill Kolb, Vice President - Housing Accounting Completion Date: February 7, 2023
View Audit 304555
Finding 394645 (2023-002)
Significant Deficiency 2023
Ili Senior Housing - Chapel Valley Road, Inc.
WI
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
2023-002 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure the required replacement reserve deposits are made in a timely manner in accordance with the regulatory agreement. Explanation of disagreement with audit finding: ...
2023-002 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure the required replacement reserve deposits are made in a timely manner in accordance with the regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since deposited the November and December deposits and implemented a process to ensure all required deposits are made in a timely manner going forward. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: Corrective action has been completed.
View Audit 304553
Finding 394644 (2023-001)
Significant Deficiency 2023
Ili Senior Housing - Chapel Valley Road, Inc.
WI
Questioned Costs HUD Housing Programs Significant Deficiency
2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement...
2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since implemented a process to ensure the proper forms are filled out and submitted with HUD prior to withdrawing funds from the residual receipts account. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2024
View Audit 304553 Questioned Costs: $1
Kimble Dover Street Apartments INC
TX
HUD Housing Programs Reporting Internal Control / Segregation of Duties
All of the required deposits to the replacement reserve were not made during the year. Response: The new management company will make deposits in 2024 for the shortfalls.
All of the required deposits to the replacement reserve were not made during the year. Response: The new management company will make deposits in 2024 for the shortfalls.
View Audit 304507
Finding 394616 (2023-001)
Significant Deficiency 2023
Kimble Dover Street Apartments INC
TX
Internal Control / Segregation of Duties Reporting
All significant general ledger accounts were not reconciled for the year ended December 31, 2023. Response: The Project had a change in the management company in December 2023 and during the transition, some accounts were not reconciled. In the future, the new management company will ensure all si...
All significant general ledger accounts were not reconciled for the year ended December 31, 2023. Response: The Project had a change in the management company in December 2023 and during the transition, some accounts were not reconciled. In the future, the new management company will ensure all significant accounts are reconciled timely.
View Audit 304507
Finding 394615 (2023-002)
Significant Deficiency 2023
Seattle Aquarium Society
WA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Finding Number 2023-002 Contact Person(s): Rick Johnson, VP of Finance and Administration Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Corrective action planned: For contracts of $25,000 or greater, the Aquarium w...
Finding Number 2023-002 Contact Person(s): Rick Johnson, VP of Finance and Administration Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Corrective action planned: For contracts of $25,000 or greater, the Aquarium will add the following line that states: Acceptance of the contract or purchase agreement acknowledges that the company and / or its officers have not been suspended or debarred from participating in federal or State bids and / or contracts. Anticipated completion date: April 10, 2024
View Audit 304505
Finding 394594 (2023-005)
Significant Deficiency 2023
City of Ortonville, Minnesota
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Suspension and Debarment (2023-005) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We r...
Suspension and Debarment (2023-005) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that the City review suspension and debarment before entering into contracts with vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will implement procedures and controls to ensure vendors are not suspended or debarred before awarding the contract.
View Audit 304489
Finding 394593 (2023-004)
Significant Deficiency 2023
City of Ortonville, Minnesota
MN
Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Unpaid Expenses on Draw Request (2023-004) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendatio...
Unpaid Expenses on Draw Request (2023-004) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that management ensures invoices are approved by the City Council before submitting the draw request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will monitor all draw requests and ensure that expenses are approved by the City Council before reimbursement is requested.
View Audit 304489
Finding 394563 (2023-002)
Significant Deficiency 2023
Mizpah Assisted Living Services, INC
MO
HUD Housing Programs Internal Control / Segregation of Duties Significant Deficiency
FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the...
FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.
View Audit 304437
Finding 394562 (2023-001)
Significant Deficiency 2023
Mizpah Assisted Living Services, INC
MO
Internal Control / Segregation of Duties Reporting Significant Deficiency
FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quart...
FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.
View Audit 304437
Finding 394560 (2023-003)
Significant Deficiency 2023
Collier County
FL
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreeme...
CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will submit revised FY 2023 reports as applicable, update procedures to ensure report deadlines are based on the subaward execution date and update internal controls to ensure deadlines are met per the Federal regulations. Name(s) of the contact person(s) responsible for corrective action: Therese Stanley, Grants Compliance Manager, 239-252-2959 Planned completion date for corrective action plan: May 30, 2024
View Audit 304432
Finding 394559 (2023-002)
Material Weakness 2023
Collier County
FL
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
National Infrastructure Investments -Assistance Listing No. 20.933 Recommendation: Implement a process and to update its policies and procedures to ensure that all certified payrolls are properly verified and maintained accurately through the grant award period and beyond. Explanation of disagreem...
National Infrastructure Investments -Assistance Listing No. 20.933 Recommendation: Implement a process and to update its policies and procedures to ensure that all certified payrolls are properly verified and maintained accurately through the grant award period and beyond. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will conduct a documented compliance review no less than monthly comparing the certified payroll tracker against supporting documentation including the payrolls collected by the third-party administrator (TPA). Any discrepancies will be conveyed to the TPA and Contractor and monitored until resolved. The Grants Administration Handbook will be updated for procedures for verification of certified payrolls. Name(s) of the contact person(s) responsible for corrective action: Trinity Scott, Transportation Management Services Department Head, 239-252-5873. Planned completion date for corrective action plan: May 30, 2024
View Audit 304432
Finding 394523 (2023-002)
Significant Deficiency 2023
Puerto Rico Housing Finance Authority
PR
Internal Control / Segregation of Duties Reporting
The delay in submitting the data collection form was an exceptional occurrence caused by a delay in obtaining upper management approval of the Single Audit Report. We anticipate submitting the data collection form to the Department of Housing and Urban Development on the same day following the compl...
The delay in submitting the data collection form was an exceptional occurrence caused by a delay in obtaining upper management approval of the Single Audit Report. We anticipate submitting the data collection form to the Department of Housing and Urban Development on the same day following the completion of the Audited Financial Statements.
View Audit 304403
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