Corrective Action Plans

Finding 5733 (2023-001)

Significant Deficiency 2023

FL

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Management utilized the HRSA FAQ guidelines and interpreted the reporting guidance, to the best extent possible, based on how it was presented. The reporting guidance was somewhat convoluted; however, Management acknowledges the overstatement amounting to $723,754 and the fact that the error does no...

Management utilized the HRSA FAQ guidelines and interpreted the reporting guidance, to the best extent possible, based on how it was presented. The reporting guidance was somewhat convoluted; however, Management acknowledges the overstatement amounting to $723,754 and the fact that the error does not jeopardize the PRF amount received. Management will support staff in continuing professional education, specifically tied to Yellow book training. Furthermore, management will hire a subject matter expert and/or organically facilitate the creation of this expertise within the existing talent pool. Contact individual responsible for the corrective action plan is Kimberly Myers, Director of Accounting and Financial Reporting.

View Audit 7792

Finding 5730 (2023-003)

Significant Deficiency 2023

Independent School District No. 32

MN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Contact Person – Mark Lundin, Superintendent Corrective Action Plan – The District will review polices and procedures for submitted certified payrolls. Completion Date – November 1, 2023

View Audit 7783

Finding 5725 (2023-001)

Significant Deficiency 2023

Old Colony Elder Services, Inc.

MA

Internal Control / Segregation of Duties

Management acknowledges this situation occurred, and in response to the finding, has reviewed and enhanced the timecard approval process, which includes a requirement for hourly employees to complete and verify their timecard by the end of the last day of the pay period and review by a supervisor by...

Management acknowledges this situation occurred, and in response to the finding, has reviewed and enhanced the timecard approval process, which includes a requirement for hourly employees to complete and verify their timecard by the end of the last day of the pay period and review by a supervisor by noon on the Monday of payroll week. If either an employee or supervisor verification is absent, human resources will analyze work hours and approve the appropriate time. Human resources will monitor timecards throughout the payroll period to detect any potential issues as soon as possible so they can be addressed timely, including random checks of each payroll by the human resources director and manager to verify the accuracy of time cards.. In addition, Human resources will provide ongoing support and training to all employees regarding the payroll process, the importance of deadlines, and the potential consequences for failure to comply. On a quarterly basis, human resources and finance will collaborate to ensure the accuracy of labor allocations.

View Audit 7744

Finding 5711 (2023-003)

Significant Deficiency 2023

Independent School District No. 31

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

1. Correcting Plan The District has added the following procedure to mitigate the risk: 1) All journal entries made by the Director of Business Services will be reviewed and approved by the Superintendent. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement wit...

1. Correcting Plan The District has added the following procedure to mitigate the risk: 1) All journal entries made by the Director of Business Services will be reviewed and approved by the Superintendent. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Director of Business Services, Ashley Eastridge is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP The Director of Business Services will review this monthly when month-end and year-end procedures are completed. 5. Plan to Monitor Completion of CAP The Director of Business Services will have documentation available for the Superintendent and/or School Board to review if requested.

View Audit 7715

Finding 5707 (2023-005)

Significant Deficiency 2023

Afiya Apartments INC

OR

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will be utilizing the same AP invoice ...

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will be utilizing the same AP invoice naming conventions that we currently utilize for ShelterCare’s books to ensure we do not duplicate a payment to a vendor. 3. The anticipated completion date: a. 5/1/2023 – when ShelterCare took over as new managing agent.

View Audit 7706

Finding 5706 (2023-004)

Significant Deficiency 2023

Afiya Apartments INC

OR

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that monthly required depo...

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that monthly required deposits are completed to the replacement reserve account. 3. The anticipated completion date: a. 7/1/2023 – new managing agent is now responsible for monthly required deposits.

View Audit 7706

Finding 5705 (2023-003)

Significant Deficiency 2023

Afiya Apartments INC

OR

HUD Housing Programs Special Tests & Provisions Cash Management

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that any surplus cash (if ...

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that any surplus cash (if any) is deposited within 60 days following year-end. Prior Managing agent failed at following this requirement. 3. The anticipated completion date: a. August 29, 2023 (60 days after fiscal year-end)

View Audit 7706

Finding 5704 (2023-002)

Significant Deficiency 2023

Afiya Apartments INC

OR

HUD Housing Programs Reporting Significant Deficiency

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which ...

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which should help with keeping the books current and ShelterCare prepared to start audit work mid-July and be ready to submit the audit to HUD within 90 days of the fiscal year end. 3. The anticipated completion date: a. New property accountant was hired in August of 2023.

View Audit 7706

Finding 5703 (2023-001)

Material Weakness 2023

Afiya Apartments INC

OR

HUD Housing Programs Eligibility Material Weakness

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr Director of Finance/ShelterCare b. Amanda Smith, Property Development Manager/ShelterCare 2. The corrective action planned: a. Pinehurst Managem...

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr Director of Finance/ShelterCare b. Amanda Smith, Property Development Manager/ShelterCare 2. The corrective action planned: a. Pinehurst Management was overseeing property through 4/30/2023. ShelterCare was assigned as new managing agent 5/1/2023. b. ShelterCare is working to ensure that the onsite manager will be trained in HUD compliance. Training started in October 2023. c. We are currently prioritizing recertifications by oldest first so we are able to catch them up and get the property certifications back on track. d. Monthly review of Tenant Rental Assistance Certification System (TRACS) reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: e. New onsite HUD compliance training was started in October 2023 and to be completed by 12/31/2023. Monthly review of TRACS reports was implemented 10/1/2023.

View Audit 7706

Finding 5701 (2023-002)

Significant Deficiency 2023

Village of New Square Public Housing Authority

NY

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Corrective Action Plan Finding 2023-002 – Documentation of Controls Auditee’s Response and Planned Corrective Action The Authority will use a checklist for each recertification to ensure all compliance requireme...

Corrective Action Plan Finding 2023-002 – Documentation of Controls Auditee’s Response and Planned Corrective Action The Authority will use a checklist for each recertification to ensure all compliance requirements are met and maintain a copy in the tenant’s file. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Betty Mermelstein, Executive Director Village of New Square Housing Authority

View Audit 7699

Finding 5681 (2023-001)

Significant Deficiency 2023

Village of Hempstead Housing Authority

NY

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Corrective Action Plan Village of Hempstead Housing Authority 2023 Audit Finding 2023-001 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE HHA will establish and utilize a check list to be used by the Tenant Housing Representative to use durin...

Corrective Action Plan Village of Hempstead Housing Authority 2023 Audit Finding 2023-001 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE HHA will establish and utilize a check list to be used by the Tenant Housing Representative to use during the recertification process. The checklist will be initialed and signed by the housing representative and maintained in each tenant’s file. Having this control in place will help ensure that HHA is compliant with reporting. Planned Implementation Date of Corrective Action: December 20, 2023 Person Responsible for Corrective Action: Shereen Goodson, Executive Director Village of Hempstead Housing Authority Shereen Goodson, Executive Director

View Audit 7627

Finding 5679 (2023-002)

Significant Deficiency 2023

Lodi School District

WI

Reporting Internal Control / Segregation of Duties

Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to...

Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be ongoing.

View Audit 7623

Finding 5669 (2023-002)

Significant Deficiency 2023

Millington Community Schools

MI

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with th...

Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with the finding and will implement a review process to ensure students selected for the verification process are changed to the proper status. Additionally, the District will retain the proper documentation to support the verification process.

View Audit 7586

Finding 5664 (2023-001)

Material Weakness 2023

Millington Community Schools

MI

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in pl...

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.

View Audit 7586 Questioned Costs: $1

Finding 5661 (2023-001)

Significant Deficiency 2023

Immaculata University

PA

Questioned Costs Student Financial Aid Significant Deficiency

Department of Education Immaculata University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consist...

Department of Education Immaculata University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No findings over financial statement audit. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Numbers 84.007, 84.063, 84.268 Recommendation: We recommend the University develop a process to ensure that all Title IV outstanding checks are returned back to the ED within the required timeframe and verify on a regular basis the process has been followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University had an established monthly process for returning Title IV outstanding checks to the Department of Education. During the months of January, 2023 and May, 2023, the University did not follow this established monthly process. Beginning in August, 2023, the University began scheduling monthly meetings to ensure all Title IV outstanding checks are returned to the Department of Education within the required timeframe. Name(s) of the contact person(s) responsible for corrective action: Joanne Cristinzio Planned completion date for corrective action plan: August 15, 2023 If the Department of Education has questions regarding this plan, please call Joanne Cristinzio at 484- 323-3067.

View Audit 7583 Questioned Costs: $1

Finding 5644 (2023-002)

Significant Deficiency 2023

Saint Martin's University

WA

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

Action taken: Saint Martin’s University will review the requirements of 16 CFR 314.4, update our written policy to ensure that it addresses all the required elements 16 CFR 314.3(b), and perform an annual review of our updated policy to ensure that it continues to comply with all relevant regulation...

Action taken: Saint Martin’s University will review the requirements of 16 CFR 314.4, update our written policy to ensure that it addresses all the required elements 16 CFR 314.3(b), and perform an annual review of our updated policy to ensure that it continues to comply with all relevant regulations. The University is currently in the process of formally adopting a cybersecurity framework as well as securing a vendor to perform an IT security assessment. This ongoing work in the interest of the security, confidentiality, and integrity of student information will position us well to make the recommended updates to our policy Name of Responsible Party: Mary Donahoo, Chief Information Officer Anticipated completion date: 3/31/2024

View Audit 7568

Finding 5642 (2023-001)

Significant Deficiency 2023

Saint Martin's University

WA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Action taken: As of June 2023, the Financial Aid department has a full-time Director, who is responsible for the Return to Title IV (R2T4) determinations. Following the regulations set forth by the Department of Education on R2T4 calculations for schools not required to take attendance, we have revi...

Action taken: As of June 2023, the Financial Aid department has a full-time Director, who is responsible for the Return to Title IV (R2T4) determinations. Following the regulations set forth by the Department of Education on R2T4 calculations for schools not required to take attendance, we have reviewed procedures and controls to ensure they are properly designed and implemented to ensure calculations are occurring accurately and timely. Going forward, we will ensure maintenance of proper documentation on students requiring a calculation, including indication of withdrawal date. Potential R2T4 calculations audits are now run multiple times a week, and will continue to be, in order to address timely calculations. The Director plans to continue education in the area of R2T4 calculations to maintain the most accurate and updated information on the topic. Name of Responsible Party: Erin Schaffer, Director of Financial Aid Anticipated completion date: 12/31/2023

View Audit 7568

Finding 5641 (2023-003)

Material Weakness 2023

Buhl Joint School District #412

ID

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Reportable Condition: 2023-003 Check Issued for a Materially Misstated Amount Recommendation: Follow internal controls already in place, double check work prior to finalizing, and provide education to the personnel on the proper procedures and internal controls. Action: We are currently follow...

Reportable Condition: 2023-003 Check Issued for a Materially Misstated Amount Recommendation: Follow internal controls already in place, double check work prior to finalizing, and provide education to the personnel on the proper procedures and internal controls. Action: We are currently following the recommendation. Also, we feel that this was an isolated instance and personnel changes have been made.

View Audit 7557 Questioned Costs: $1

Finding 5628 (2023-001)

Significant Deficiency 2023

Sanitation District No. 1 of Northern Kentucky

KY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.300 § 200.400

Re: State Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Sanitati...

Re: State Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Sanitation District No.1 agrees with the audit finding. Corrective Action: Sanitation District No.1 will prepare written procedures governing the expenditures of Federal Funds. Name of Contact Person:Debbie Vinson, Accounting Manager dvinsonsd1.orq (859) 578-7462 Projected Completion Date: On or before June 30, 2024

View Audit 7522

Finding 5627 (2023-002)

Significant Deficiency 2023

County of Fairfax, Virginia

VA

HUD Housing Programs Eligibility Reporting § 200.303

Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspectio...

Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspections, and re-inspections within 30 days for units that fail due to non-life-threatening conditions. There are current limitations within the software that do not allow for a fully automated work flow, which then necessitates a highly manual process and more likelihood of human error. The Authority will also implement more internal controls at the management level; specifically with units that fail inspection. All failed inspections will be independently tracked to ensure that a re-inspection takes place within 30 days, and management will review reports of all failed inspections, at least weekly. Finally, the Inspections Supervisor will receive more training on the Authority’s abatement policies, so that units that fail and are not corrected within the corrective period are abated according to the Authority’s HCV Administrative Plan.

View Audit 7520

Finding 5613 (2023-003)

Significant Deficiency 2023

Independent School District No. 432 - Mahnomen

MN

Internal Control / Segregation of Duties Reporting

Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024

View Audit 7488

Finding 5611 (2023-002)

Material Weakness 2023

Argus Manor Association

WA

HUD Housing Programs Reporting Subrecipient Monitoring

Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party rec...

Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party receives the notification will be responsible for timely dissemination to the affected departments.

View Audit 7456

Finding 5570 (2023-001)

None 2023

City of Oneida Housing Authority

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implement procedures to correct the issue. The prior fee accountant has been terminated and a new fee accountant has been hired. If there are questions regarding this corrective action plan, please co...

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implement procedures to correct the issue. The prior fee accountant has been terminated and a new fee accountant has been hired. If there are questions regarding this corrective action plan, please contact Mr. Robert Walters, Executive Director at (315) 363-8450.

View Audit 7403

Finding 5567 (2023-002)

Significant Deficiency 2023

Community Partners in Action, Inc.

CT

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and ef...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will be required to complete a Personnel Activity Report weekly at the start of the next pay period, which is Monday, November 27, 2023. Name of the contact person responsible for corrective action: Lisa Maraia, CFO Planned completion date for corrective action plan: November 27, 2023

View Audit 7395

Finding 5561 (2023-001)

Material Weakness 2023

Generacion Floreciente

UT

Material Weakness Reporting Internal Control / Segregation of Duties

2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amount...

2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amounts. Cause: Total expenditures for the year ended June 30, 2023, exceeded the budgeted amount. This is due to the School exceeding budget primarily with instructional expenditures for salaries and benefits. Effect: Expenditures in excess of the final adopted budgeted amounts. Recommendation: We recommend that management ensures their final adopted budget amounts are sufficient to cover the total expenditures by fund. Management Response: Management agrees with this finding and plans to implement additional control procedures and training of personnel to ensure that expenditures by fund don’t exceed the final adopted budgeted amounts. 53

View Audit 7387

Corrective Action Plans

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