Corrective Action Plans

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I will ensure the Financial Aid Office works closely with the Accounts Payables department to monitor that all Title IV refund checks have been cashed after 30 days of issuance of the refund. If a check has not been cashed a new check will be reissued immediately. If, after 30 days of the reissuance...
I will ensure the Financial Aid Office works closely with the Accounts Payables department to monitor that all Title IV refund checks have been cashed after 30 days of issuance of the refund. If a check has not been cashed a new check will be reissued immediately. If, after 30 days of the reissuance, the check has not been cashed then the funds will be returned to the Department of Education within the mandated 45-day period.
View Audit 303492 Questioned Costs: $1
We will give instructions to the Federal Program Director and the accountant to prepare as soon as possible, the quarterly reports mentioned in the findings in order to submit to the Puerto Rico Housing Department for review and evaluation. Implementation Date: June 30, 2024 Responsible Person: ...
We will give instructions to the Federal Program Director and the accountant to prepare as soon as possible, the quarterly reports mentioned in the findings in order to submit to the Puerto Rico Housing Department for review and evaluation. Implementation Date: June 30, 2024 Responsible Person: Mrs. Sandra León Federal Program Director
Condition – The Hospital’s has procedures for account reconciliations and review and approval by the appropriate authority for transaction cycles; however, the Hospital’s internal controls still failed to prevent, detect, and correct material misstatements in the financial statements. As a result, t...
Condition – The Hospital’s has procedures for account reconciliations and review and approval by the appropriate authority for transaction cycles; however, the Hospital’s internal controls still failed to prevent, detect, and correct material misstatements in the financial statements. As a result, the Board of Trustees was not receiving accurate and timely financial reporting to use in their oversight of the Hospital, and management were not receiving accurate and timely financial reporting to manage the Hospital. Recommendation – The Hospital should evaluate each aspect of its policies and procedures. Individuals responsible for transaction cycles and accounting, and those individuals responsible for review and approval of transaction cycles, should be sufficiently educated and instructed to ensure internal controls are operating effectively. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. The Hospital will ensure finance staff are aware of and following its financial policies and procedures. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
Condition – Evidence of payment of certain expense transactions under the United States Department of Homeland Security program was not maintained by management. Recommendation – We recommend that management review procedures and change as necessary to ensure evidence is maintained to support the ex...
Condition – Evidence of payment of certain expense transactions under the United States Department of Homeland Security program was not maintained by management. Recommendation – We recommend that management review procedures and change as necessary to ensure evidence is maintained to support the expense transactions. Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding. There has been turnover within the organization, in addition to the accounting software conversion, and policies are being reviewed and new procedures put in place as needed to ensure documentation of proper compliance. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
Condition – Costs relating to the United States Department of Homeland Security program were not reduced for financial assistance received from another source, such as Medicare cost reimbursement. Recommendation – We recommend that management review procedures and change as necessary to ensure costs...
Condition – Costs relating to the United States Department of Homeland Security program were not reduced for financial assistance received from another source, such as Medicare cost reimbursement. Recommendation – We recommend that management review procedures and change as necessary to ensure costs are reduced by financial assistance received from another source. Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding. The policies are being reviewed and new procedures put in place as needed to ensure proper compliance. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.
Finding 393078 (2023-001)
Significant Deficiency 2023
Finding 2023‐001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not revie...
Finding 2023‐001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County experienced personnel openings in FY 2023 for the position anticipated to prepare this report. Taylor County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: 04/30/2024 (Next reporting deadline)
Corrective Action Planned: The Board will comply with Title 29, U. S. Code of Federal Regulations, Part 5. Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000. A...
Corrective Action Planned: The Board will comply with Title 29, U. S. Code of Federal Regulations, Part 5. Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000. Anticipated C'onipletion Date: March 15, 2024 Contact Person(s):): Cindy W. Parker; Chief School Financial Officer; cparker@blountboe.net
View Audit 303365 Questioned Costs: $1
Views of Responsible Officials: IW is utilizing a procedure to ensure that procured units are compliant with rent reasonableness standards. Currently, the Housing Locator identifies rental units of similar size and within a similar geographic region. The asking rental cost for each unit is compared ...
Views of Responsible Officials: IW is utilizing a procedure to ensure that procured units are compliant with rent reasonableness standards. Currently, the Housing Locator identifies rental units of similar size and within a similar geographic region. The asking rental cost for each unit is compared to the daily FMR rate. Based on the audit results we have revised this procedure to include documentation of this process in a spreadsheet. The unit once chosen by the client will be clearly indicated. The rent reasonableness rate during the selection period will also be indicated on the spreadsheet.
UNDEFUNDING OF THE RESERVE RECOMMENDATION: WE RECOMMEND THAT MANAGEMENT TAKE THE NECESSARY STEPS TO ENSURE THAT FUTURE DEPOSITS ARE MADE IN ACCORDANCE WITH HUD REGULATION. PAYMENTS SHOULD BE MADE MONTHLY INTO THE REPLACEMENNT RESERVE. THERE IS NO DISAGREEMENT WITH THE AUDIT FINDING. ACTION PLANNE...
UNDEFUNDING OF THE RESERVE RECOMMENDATION: WE RECOMMEND THAT MANAGEMENT TAKE THE NECESSARY STEPS TO ENSURE THAT FUTURE DEPOSITS ARE MADE IN ACCORDANCE WITH HUD REGULATION. PAYMENTS SHOULD BE MADE MONTHLY INTO THE REPLACEMENNT RESERVE. THERE IS NO DISAGREEMENT WITH THE AUDIT FINDING. ACTION PLANNED IN RESPONSE TO FINDING: THE PROJECT'S OPERATING SYSTEM AND ANNUAL PROCEDURES ARE BEING ADDRESSED TO COMPLY WITH HUD. NAME OF THE CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: JOHN WESTERVELT, PRESIDENT PLANNED COMPLETION DATE FOR CORRECTIVE ACTION PLAN: JANUARY 31, 2024
Cleveland County Senior Citizens Housing, Inc. Shelby, North Carolina CORRECTIVE ACTION PLAN ...
Cleveland County Senior Citizens Housing, Inc. Shelby, North Carolina CORRECTIVE ACTION PLAN March 18, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Cleveland County Senior Citizens Housing, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 The finding from the December 31, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - Financial Statement and Federal Award Program Audit Finding 2023-001: Recommendation: We recommend management continue to maintain strong internal controls at the site to effectively catch any employee theft that may occur. Action Taken: We agree with Finding 2023-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will continue to ensure that strong internal controls are maintained at the site to effectively catch any employee theft that may occur. If HUD has questions regarding this action plan, please call Joe Ward at (336)724-1110. Sincerely yours, Joe Ward NC Asset Manager Residential Properties Management, Inc. Managing Agent
View Audit 303325 Questioned Costs: $1
Finding 2023-002 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (material weakness): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) The College did no...
Finding 2023-002 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (material weakness): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) The College did not reconcile the following programs between the Office of Financial Aid and the Business Office. Per 34 CFR 685.300(b)(5). i. Federal Pell Grant Program ii. Federal Direct Student Loans iii. Federal SEOG (b) The Office of Financial Aid submitted unreconciled expenditures within the Fiscal Operations Report and Application to Participate (FISAP) for the programs below: i. Federal Pell Grant Program ii. Federal Work Study (FWS) Program (c) One (1) out of 6 students tested for withdrawals and the return of Title IV funds did not have their Title IV program funds returned within the 45-day requirement. HEA, Section 484B & 34 CFR 668.22. (d) One (1) out of 60 students had a credit balance on their account created by Title IV program funds longer than 14 days. 34 CFR 668.164(h)(1). (e) One (1) out of 60 students tested did not make satisfactory academic progress (SAP) for the academic year. The College did not provide supporting documentation for successful appeals and allowed the students to receive Title IV funding. 34 CFR 668.34. Questioned cost for this finding is: $6,198. (f) Five (5) out of 60 students tested did not have high school/GED to prove eligibility for the program they were enrolled within the College. HEA Section 484(d) and 34 CFR 668.32. Questioned cost for this finding is $41,443. (g) Four (4) out of 60 students tested were accepted as transfer students but did not have official (transfer) transcripts to prove eligibility for the program they were enrolled within the College. HEA Section 484(d) and 34 CFR 668.32. Questioned cost for this finding is $40,383. The College should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of processes, and policies and procedures are being updated and adhered to for compliance purposes. Corrective Actions – Philander Smith College concurs with this finding, and the following action has been taken. Philander Smith College improved the efficiency of reconciling between the Financial Aid Office and COD by standardizing procedures. Staff-wide calendar events have been set to standardize routine processing of reconciliation data. Direct Loan SAS files are imported into the COD "DL SAS Disb On Demand Reader" tool and converted to Microsoft Excel files. Pell SAS/ Reconciliation files are imported into the COD "Pell Recon Reader" tool and converted to Microsoft Excel files. The SAS files and financial aid management system (FAMS) files are imported into Microsoft Access tables and Microsoft Access queries are run to determine discrepancies between SAS file data and FAMS data. This standardization provides an efficient procedure for staff members to follow. Staff have been cross trained to reduce processing delays. This system, incorporating efficient technology, calendar reminders, and cross training has improved the efficiency of reconciliation activities. Financial Aid staff coordinate with Business Office staff for notification after the Financial Aid to COD reconciliation is complete. Financial Aid staff are updating the policies for SAP supporting documentation submission that require students to submit documents via the student financial aid portal where documents will be securely stored and backed up within the College servers. Financial Aid staff are updating processes among Financial Aid, the Registrar's Office, and Academic Affairs to strengthen timely identification of both official and unofficial withdrawals for timely Return to Title IV Funds processing. Finally, during the pandemic, the College experienced some difficulties obtaining official high school transcripts due to school closings. The College is continuing to work to review files to ensure this is fully addressed.
View Audit 303301 Questioned Costs: $1
Description: Higher Education Emergency Relief Funding (HEERF) — Student and Institutional Portion Corrective action: The University’s finance office has reviewed the finding presented by FORVIS and agrees with their evaluation that the recording of the student portion of HEERF awards should have be...
Description: Higher Education Emergency Relief Funding (HEERF) — Student and Institutional Portion Corrective action: The University’s finance office has reviewed the finding presented by FORVIS and agrees with their evaluation that the recording of the student portion of HEERF awards should have been recorded as a restricted, conditional contribution and the distribution to students as a student services expenditure. It should be noted that at no time did the University’s failure to properly record the student portion of the grant impact the total change in net assets. The necessary adjustments were made by the finance office as advised, and the adjustments are appropriately reflected in the financial statements that the University’s auditors, FORVIS, have issued an opinion on. As the University has closed and there are no additional HEERF distributions to be made, this problem has self‐corrected. Person Responsible for Implementation: Kenneth M. Macur, VP for Business and Finance Status: Fully corrected
Finding #2023-002 Comments on Findings and Recommendation: At December 31, 2023, management has only made $16,583 of the required $60,829 deposit to the residual receipts account base on the December 31, 2022 Computation of Surplus Cash Distributions and Residual Receipts. Management should transfer...
Finding #2023-002 Comments on Findings and Recommendation: At December 31, 2023, management has only made $16,583 of the required $60,829 deposit to the residual receipts account base on the December 31, 2022 Computation of Surplus Cash Distributions and Residual Receipts. Management should transfer the deficient amount of $44,246 to the residual receipts account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $44,246 to the residual receipts account on February 1, 2024. No further action is required.
View Audit 303229 Questioned Costs: $1
Finding #2023-001 Comments on Findings and Recommendation: At December 31, 2023, deposits to the reserve for replacements account of $3,938 had not been made. Management should transfer $3,938 from the operating account to the reserve for replacements account. Action(s) taken or planned on the findi...
Finding #2023-001 Comments on Findings and Recommendation: At December 31, 2023, deposits to the reserve for replacements account of $3,938 had not been made. Management should transfer $3,938 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.
View Audit 303229 Questioned Costs: $1
Corrective Action Plan: Due to staff turnover of key personnel in the Housing Division, the Finance Department has partnered with the Community Development Department to ensure that CDBG reporting is timely and accurate. In March 2024, a new consultant was contracted to assist the Housing Division s...
Corrective Action Plan: Due to staff turnover of key personnel in the Housing Division, the Finance Department has partnered with the Community Development Department to ensure that CDBG reporting is timely and accurate. In March 2024, a new consultant was contracted to assist the Housing Division staff with training and oversight for entering data to HUD's Integrated Disbursement and Information System (IDIS) which includes the Cash on Hand reports. Responsible Individual: Kimberly Cole-Muck, Director of Community Development Anticipated Completion Date: September 2024
In April of 2023, the North Providence Housing Authority hired an outside company to perform yearly rent reasonableness studies. Nelrod has given us the tools to perform these studies fast and efficiently with the use of their software program. Additionally, due to being a small housing authority, w...
In April of 2023, the North Providence Housing Authority hired an outside company to perform yearly rent reasonableness studies. Nelrod has given us the tools to perform these studies fast and efficiently with the use of their software program. Additionally, due to being a small housing authority, with only one HCV staff member, we have hired an HCV Assistant to help the HCV Coordinator in obtaining all information needed to comply with HUD’s regulations. Planned Implementation Date of Corrective Action: April 2023 Planned Implementation Date of Corrective Action: Eileen Reyes/Michael McMahon/Cheryl Lonardo
The North Providence Housing Authority will be creating a check list which will include Income Verification as part of the participants file to be used for examinations, and reexaminations of income. This check list will be completed by the Housing Authority staff member, signed, and dated, showing ...
The North Providence Housing Authority will be creating a check list which will include Income Verification as part of the participants file to be used for examinations, and reexaminations of income. This check list will be completed by the Housing Authority staff member, signed, and dated, showing that all required documents have been obtained and used for a successful processing of the tenants rent. Additionally, due to being a small housing authority, with only one HCV staff member, we have hired an HCV Assistant to help the HCV Coordinator in obtaining all information needed to comply with HUD’s regulations. Planned Implementation Date of Corrective Action: January 1, 2024 Planned Implementation Date of Corrective Action: Eileen Reyes/Michael McMahon/ Cheryl Lonardo
The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely.
The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely.
Response: The Loan Officer, along with the preparer of the loan documents, if different, will verify the document has appropriate SBA verbiage and is compliant before issuing closing documents. Both should be knowledgeable about the rules and regulations associated with the process and double check ...
Response: The Loan Officer, along with the preparer of the loan documents, if different, will verify the document has appropriate SBA verbiage and is compliant before issuing closing documents. Both should be knowledgeable about the rules and regulations associated with the process and double check one another.
Finding Number: 2023-01 Bank Reconciliations Condition: As of June 30, 2023, the University had only completed bank reconciliations and approvals through October 2022. Planned Corrective Action: The University concurs with the finding and has already remedied the condition and bank reconciliations...
Finding Number: 2023-01 Bank Reconciliations Condition: As of June 30, 2023, the University had only completed bank reconciliations and approvals through October 2022. Planned Corrective Action: The University concurs with the finding and has already remedied the condition and bank reconciliations are now current and being completed and reviewed on a monthly basis. Contact person responsible for corrective action: Crystal Wilcox, Director of Finance Completion Date: October 10, 2023
Finding 392742 (2023-001)
Significant Deficiency 2023
Finding 2023-001 - Mortgage Insurance for the Purchase or Refinancing of Existing #14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date March 31, 2024 Actions Taken or Planned on the Finding Managemen...
Finding 2023-001 - Mortgage Insurance for the Purchase or Refinancing of Existing #14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date March 31, 2024 Actions Taken or Planned on the Finding Management will either get HUD approval or refund the distributions made. Contact Person First Name Dawn Contact Person Last Name Cole
Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 5, 2024 Actions Taken or Planned on the Finding Management has refunded the dis...
Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 5, 2024 Actions Taken or Planned on the Finding Management has refunded the distribution made in error. Contact Person First Name Dawn Contact Person Last Name Cole
Finding 392680 (2023-005)
Significant Deficiency 2023
FINDING 2022/2023-005: Capital Purchases Response: The district will follow better practices and have better communication regarding special purchases to ensure the correct coding.
FINDING 2022/2023-005: Capital Purchases Response: The district will follow better practices and have better communication regarding special purchases to ensure the correct coding.
FINDING 2022/2023-004: Wage Rate Compliance Response: The District has policy# 8502 already in place and was adopted in April of 2022. The next time a construction job comes up in the district and is over $5000.00 and being paid out of federal funds, the district will ask for payroll reports that ...
FINDING 2022/2023-004: Wage Rate Compliance Response: The District has policy# 8502 already in place and was adopted in April of 2022. The next time a construction job comes up in the district and is over $5000.00 and being paid out of federal funds, the district will ask for payroll reports that show prevailing wages.
The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and app...
The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and appropriate level of review and approval prior to charging costs to a federal program. The same individual was approving timecards and reimbursement packets without an additional layer of review. Additionally there was no documentation of review of the reimbursement packets prior to being submitted for reimbursement. Planned Corrective Action: Management has implemented a process to ensure review of the reports prior to finalization and submission to the funder. One person will gather data and appropriate paperwork for reporting and reimbursement purposes. To ensure proper segregation of duties, there will be 2 different individuals that approve timecards and gather reimbursement packets. In addition, a second person will review and approve completed reports and packet prior to submission. This review process will be properly documented and evidenced through signature of the reports. Anticipated Completion Date: March 31, 2024 Contact Person: Pam Schuellerman, Executive Director
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