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Corrective Action Plans

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Finding 11550 (2023-002)
Material Weakness 2023
Vista Homes Housing Corporation
NY
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15369
Finding 11549 (2023-001)
Material Weakness 2023
Vista Homes Housing Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15369
Finding 11548 (2023-006)
Significant Deficiency 2023
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15367
Finding 11547 (2023-005)
Significant Deficiency 2023
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15367
Finding 11545 (2023-003)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15367
Finding 11544 (2023-002)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15367
Finding 11543 (2023-001)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Special Tests & Provisions Material Weakness
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15367
Finding 11536 (2023-006)
Significant Deficiency 2023
Great Expectations Housing Corporation
CA
Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15366
Finding 11535 (2023-005)
Significant Deficiency 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Eligibility Significant Deficiency
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15366
Finding 11534 (2023-004)
Significant Deficiency 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15366
Finding 11532 (2023-002)
Material Weakness 2023
Great Expectations Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15366
Finding 11531 (2023-001)
Material Weakness 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Special Tests & Provisions Cash Management
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15366
Finding 11525 (2023-005)
Significant Deficiency 2023
New Visions Housing Corporation
CA
HUD Housing Programs Eligibility Significant Deficiency
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15365
Finding 11524 (2023-004)
Significant Deficiency 2023
New Visions Housing Corporation
CA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15365
Finding 11523 (2023-003)
Material Weakness 2023
New Visions Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15365
Finding 11521 (2023-001)
Material Weakness 2023
New Visions Housing Corporation
CA
HUD Housing Programs Material Weakness Special Tests & Provisions
The Organization is in the process of opening a new residual receipts account. The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization is in the process of opening a new residual receipts account. The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15365
Finding 11513 (2023-001)
Significant Deficiency 2023
Rural Health Redesign Center Organization
PA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303
Contact person responsible for corrective action: Gerry Egan, Fiscal Finance Manager Contact phone number: (610) 944-2119 Views of Responsible Official: We concur with the audit finding with respect to the failure of having processes and procedures in place to prohibit from contracting with under co...
Contact person responsible for corrective action: Gerry Egan, Fiscal Finance Manager Contact phone number: (610) 944-2119 Views of Responsible Official: We concur with the audit finding with respect to the failure of having processes and procedures in place to prohibit from contracting with under covered transactions to parties that are suspended and debarred or whose principals are suspended or debarred. Description of Corrective Action Plan: Currently, the Organization requires all new vendors to complete the attached “Vendor Registration Form”. On page 5 the vendor acknowledges they have not or are currently not suspended and debarred. A new step that Procurement implemented as of November 21, 2023 was verification of vendor’s status on sam.gov and attaching the screenshot to the supporting documentation. The Organization will also create a specified procurement policy that outlines these steps to ensure that vendors are suspended or debarred. Completion Date: November 21, 2023
View Audit 15344
Finding 11497 (2023-001)
Significant Deficiency 2023
Day by Day Shelter, Inc.
WI
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
The Executive Director and Board of Directors will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Executive Director has established meetings to review opportunities for continuous improvement within management. The Ex...
The Executive Director and Board of Directors will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Executive Director has established meetings to review opportunities for continuous improvement within management. The Executive Director will also review financial activity on a monthly basis to look for any discrepancies in the accounts. After the checks are approved, they are mailed out. Three to four times a year the Finance Committee and/or Board of Directors randomly pulls checks to review them. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed twice a year by the Finance Committee (1st and 3rd quarter) and twice a year by the Board of Directors (2nd and 4th quarter). The Executive Director plans on reviewing employee contracts to ensure the correct rate is being paid for each employee. The Organization is willing to accept the risk.
View Audit 15316
Finding 11381 (2023-003)
Significant Deficiency 2023
North Central Kansas Special Education Cooperative Interlocal #636
KS
Internal Control / Segregation of Duties
2023-003 Maintenance of Effort Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Recommendation Procedures should be established and implemented to ensure that all supporting d...
2023-003 Maintenance of Effort Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Comments on the Finding Recommendation The District acknowledges the finding and agrees that it is accurate. Last year was only the Assistant Director's second year with the Cooperative, and in the time since that second submission, he has learned that better documentation and recordkeeping should be kept for any information used within the submission process. Action Taken During the 2024 calendar year, the Assistant Director will attend training through the Kansas State Department of Education regarding how to better complete and document the Maintenance of Effort report. For the next Maintenance of Effort report, a physical binder will be created to hold the printed documentation used to prepare the submission. As of the date of this notice, the Assistant Director has also reviewed any KSDE documentation and trainings available on completing the Maintenance of Effort report.
View Audit 15304
Finding 11379 (2023-001)
Significant Deficiency 2023
Efficiency Maine Trust
ME
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430
Management’s response/corrective action plan: Trust staff created a new timesheet that addresses the shortcomings identified during the FY23 audit. The new timesheet allows staff to record daily hours spent working on Federal grants directly to the individual funding sources. In addition, the Dire...
Management’s response/corrective action plan: Trust staff created a new timesheet that addresses the shortcomings identified during the FY23 audit. The new timesheet allows staff to record daily hours spent working on Federal grants directly to the individual funding sources. In addition, the Director of Finance will be auditing FY23 timesheets of those staff members that had time assigned to the Federal grants to determine if we can identify, through other means, a way to account for all hours charged to the grants in FY2023.
View Audit 15300
Finding 11371 (2023-004)
Significant Deficiency 2023
Seymour Community School District
WI
Internal Control / Segregation of Duties Special Tests & Provisions Cash Management
The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed ass...
The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed asset company to ensure compliance and verify the completeness of the data received from the appraisal company.
View Audit 15290
Campbell University
NC
Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION: THE UNIVERSITY CURRENTLY USES AN AUTOMATED WITHDRAWAL PROCESS FOR MAIN-CAMPUS UNDERGRADUATE STUDENTS. TO REMAIN COMPLIANT WITH RETURN OF TITLE IV REGULATIONS, THE OFFICE OF FINANCIAL AID WILL ENGAGE WITH ALL ACADEMIC LEVELS AND DEPARTMENTS ON CAMPUS AND ENCOURAGE THE USE OF THE A...
CORRECTIVE ACTION: THE UNIVERSITY CURRENTLY USES AN AUTOMATED WITHDRAWAL PROCESS FOR MAIN-CAMPUS UNDERGRADUATE STUDENTS. TO REMAIN COMPLIANT WITH RETURN OF TITLE IV REGULATIONS, THE OFFICE OF FINANCIAL AID WILL ENGAGE WITH ALL ACADEMIC LEVELS AND DEPARTMENTS ON CAMPUS AND ENCOURAGE THE USE OF THE AUTOMATED WITHDRAWAL PROCESS. THIS WILL ENSURE THE OFFICE OF FINANCIAL AID IS MADE AWARE WHEN A STUDENT IS NO LONGER ATTENDING THE UNIVERSITY AND CAN PROCESS THE R2T4 WITHIN REQUIRED TIMELINES. ANTICIPATED COMPLETION DATE: MAY 31, 2024. INDIVIDUALS RESPONSIBLE FOR CORRECTIVE ACTION PLAN: PRESTON DODSON, DIRECTOR OF FINANCIAL AID.
View Audit 15259
Gibson County, Tennessee
TN
Questioned Costs Reporting Internal Control / Segregation of Duties
Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.
Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.
View Audit 15194 Questioned Costs: $1
Finding 11335 (2023-005)
Significant Deficiency 2023
Baraga County Memorial Hospital
MI
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Fi...
Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Finding Summary: The Hospital has amounts due from affiliate of $678,028 that are older than 90 days and is in violation of a loan covenant from HUD. Responsible Individuals: Gail Jestila, CFO Corrective Action Plan: Management implemented a repayment plan with affiliate to reduce amounts outstanding. Anticipated Completion Date: Ongoing
View Audit 15167
Finding 11334 (2023-004)
Significant Deficiency 2023
Baraga County Memorial Hospital
MI
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Fi...
Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Finding Summary: The Hospital’s Mortgage Reserve Fund (MRF) is underfunded by $167,150 and is in violation of a loan covenant from HUD. Responsible Individuals: Gail Jestila, CFO Corrective Action Plan: Additional deposits will be made to the MRF to cure the underfunded status within the curing period. Anticipated Completion Date: November 30, 2023
View Audit 15167
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