Corrective Action Plans

Finding 34570 (2022-002)

Significant Deficiency 2022

DE

Internal Control / Segregation of Duties

Corrective Action Plan: 1. In the instances of missing required documentation: Intake supervisors and workers will need to assure current copies of client leases and income verification documents are on file. Intake supervisors will continue to conduct random sampling case reviews quarterly, reporti...

Corrective Action Plan: 1. In the instances of missing required documentation: Intake supervisors and workers will need to assure current copies of client leases and income verification documents are on file. Intake supervisors will continue to conduct random sampling case reviews quarterly, reporting noted infractions and the correction of noted chart infractions. a. Intake workers will receive directions on the required documents and the functions of the documents that must be current and maintained in the client file. b. The intake worker will assure the reason given for zero income is accurately documented on the Zero Income form and in the client?s file. 2. In the instances of incorrect recording of client income and household size: Intake supervisors and workers will engage in quarterly in-service training to address household income verification, calculation, and verification of the household size to assure appropriate award of program benefits. a. The guidelines for the calculations of income for program 2023 benefits guidelines will be reviewed with Intake Supervisors to assure training of the sites Intake Worker. b. The Intake Supervisor will be required to verify the income calculations and the household size in relation to the awarded benefit as part of the quarterly case review. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: March 2023

View Audit 32532

Finding 34558 (2022-001)

Material Weakness 2022

Central City Cyberschool of Milwaukee, Inc.

WI

School Nutrition Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN November 28, 2022 Central City Cyberschool respectfully submits the following corrective action plan for the year ended July 31, 2022. Walkowicz, Boczkiewicz & Co 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: July 31, 2022 The findings from the July 31, 20...

CORRECTIVE ACTION PLAN November 28, 2022 Central City Cyberschool respectfully submits the following corrective action plan for the year ended July 31, 2022. Walkowicz, Boczkiewicz & Co 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: July 31, 2022 The findings from the July 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AND STATE AWARDS DEPARTMENT OF AGRICULTURE MATERIAL WEAKNESS 2022-001 School Breakfast Program ? CFDA No. 10.553, National School Lunch Program ?CFDA No. 10.555 Condition: There was no verification that the number of meals provided matched the monthly vendor invoice. Criteria: Internal Controls should be in place to ensure the vendor invoices were properly reviewed. Recommendation: Internal controls procedures should be established to ensure the number of meals provided match the monthly vendor invoice. Action Taken: ? Internal controls were established to ensure meals are recorded at point of service. ? Students enter their student number into the student information system (SIS) at point of service. ? Cyberschool employee monitors meals to determine if it qualifies for reimbursement in addition to clicking ?accept? with each SIS entry for a meal. ? There is a back-up paper check off system for employee monitoring to use if primary counting system (SIS) goes down during lunch hour. ? Vendor receives SIS printout the following day to confirm meals recorded. ? Vendor uses SIS printout report to invoice the school. ? When the invoice arrives, the School Operations Manager uses the SIS to confirm bill matches meals served. If questions arise regarding this plan, please call Jessica Whitaker at 414.444.2017

View Audit 36904

Finding 34537 (2022-004)

Material Weakness 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Questioned Costs Special Tests & Provisions

Reporting views of responsible officials and planned corrective actions Management will open a new residual account for this HUD entity and will put controls in place to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.

View Audit 36851

Finding 34536 (2022-003)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Reporting Internal Control / Segregation of Duties Questioned Costs

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 36851

Finding 34535 (2022-002)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management will return the funds to the HUD entity.

View Audit 36851 Questioned Costs: $1

Finding 34534 (2022-001)

Material Weakness 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Questioned Costs Special Tests & Provisions

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 36851

Finding 34533 (2022-009)

Significant Deficiency 2022

Vista Homes Housing Corporation

NY

Questioned Costs HUD Housing Programs Reporting

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 36851

Finding 34532 (2022-008)

Significant Deficiency 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Questioned Costs Eligibility

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 36851

Finding 34530 (2022-006)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place 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 that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place 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 that everything is not only properly entered, but properly classified as well.

View Audit 36851

Finding 34526 (2022-002)

Material Weakness 2022

Town of Clarksville

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Sherry Lockard Contact Phone Number: 812-283-1500 Views of Responsible Official: The Town concurs with the finding. Description of Corrective Action Plan: The Town has assigned the duties to request reimbursement (LPA Invoice Voucher...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Sherry Lockard Contact Phone Number: 812-283-1500 Views of Responsible Official: The Town concurs with the finding. Description of Corrective Action Plan: The Town has assigned the duties to request reimbursement (LPA Invoice Voucher) from the IN Dept of Transportation to the Office Manager of Public Works. The Office Manager will prepare the LPA Invoice Voucher for INDOT and one of the two ERC?s, Public Works Director, or Assistant Public Works Director, will review for accuracy and sign off on the LPA Invoice Voucher. Anticipated Completion Date: May 9, 2023

View Audit 35793

Finding 34524 (2022-004)

Material Weakness 2022

Monroe Fire Protection District

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.329

FINDING 2022-004 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) - Reporting Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We agree with this finding and will make necessary changes. Description o...

FINDING 2022-004 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) - Reporting Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We agree with this finding and will make necessary changes. Description of Corrective Action Plan: The District has contacted our FEMA representative for guidance on how to complete the Programmatic Performance Reports which currently are past due. We were informed it was not on her priority list and it would be a while before she could help. This has often been an issue in submitting these reports. We have contacted a second representative who was slightly more helpful, but suggested we contact the next level of management for assistance. We hope to hear back from a Mr. Jones in the next week or two regarding our request. Once we have submitted all delinquent reports, we will create calendar reminders to check the portal for all grants monthly to ensure there are no missing or delinquent reports. Anticipated Completion Date: 12-31-2023 More information about this finding is available in the Supplemental Report. Monroe Fire Protection District 25

View Audit 32668

Finding 34523 (2022-003)

Material Weakness 2022

Monroe Fire Protection District

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303

FINDING 2022-003 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We understand and agree with the importance of internal controls and segregation of d...

FINDING 2022-003 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We understand and agree with the importance of internal controls and segregation of duties at the District and we believe our policies, procedures, individual job descriptions and management oversight fulfill these necessary requirements, we intend to comply with the suggestions made by the auditing staff. Description of Corrective Action Plan: The SAFER Reimbursement Request spreadsheets are prepared by two administrative personnel who perform checks and balances on calculations, payroll reports, time-keeping reports and employee roster changes before submitting the information to the Fire Chief for review and submission. The District now requires both Administrative personnel to sign and date a cover sheet upon completion of the compilation. The Financial Administrative Assistant will reconcile the data entered into the FEMA portal by the Chief by initialing a printed copy of the dated request. Anticipated Completion Date: To be implemented with all future reimbursement requests following this date 8-23-23 More information about this finding is available in the Supplemental Report.

View Audit 32668

Finding 34511 (2022-002)

Significant Deficiency 2022

City of Tracy

MN

Internal Control / Segregation of Duties

Segregation of Duties Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing ...

Segregation of Duties Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 32664

Finding 34508 (2022-001)

None 2022

Ryder Assisted Care, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.

View Audit 30771

Finding 34489 (2022-001)

Significant Deficiency 2022

Franklin County Career and Technology Center

PA

Questioned Costs Internal Control / Segregation of Duties

Finding: 2022-001 ? Quarterly Budget and Expenditure Report Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports ...

Finding: 2022-001 ? Quarterly Budget and Expenditure Report Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports are noted as being prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant, however, no evidence of review is documented by the Executive Assistant prior to submission. Auditee Response: The HEERF quarterly expenditure reports beginning with the quarter ended September 30, 2022 will be double checked to ensure the correct amount of expenditures were reported and will be revised (if needed). Going forward, the HEERF quarterly expenditure reports will be completed properly with evidence of review documented by the Executive Assistant beginning with the quarter ending March 31, 2023. Responsibility: Practical Nursing Program Administrator

View Audit 24069

Finding 34458 (2022-001)

Significant Deficiency 2022

Kishwaukee College

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 ...

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Office has reviewed all late start students and recalculated their file to include the 6 day break for Spring 2022 semester. We have since updated our training materials to include reviewing the break periods within our schedule to ensure our manual calculations are correct. In addition, we are adding in a quality control review process to ensure dates are calculated correctly. Responsible Person for Corrective Action Plan Gregory Putra, Director of Financial Aid & Veterans Affairs Implementation Date of Corrective Action Plan 7/01/2022

View Audit 32120 Questioned Costs: $1

Finding 34449 (2022-005)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Questioned Costs Special Tests & Provisions Student Financial Aid

Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the...

Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the recommendation. A system has been implemented to send out the required notifications regarding Federal Direct Student Loan Program proceeds that have been applied to a participating student?s ac-count.

View Audit 30410

Finding 34448 (2022-004)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Questioned Costs Special Tests & Provisions Student Financial Aid

Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a ...

Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a timely manner as prescribed by U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. A system has been imple-mented to ensure that the National Student Loan Data system is updated on a timely basis as pre-scribed by U.S. Department of Education regula-tions.

View Audit 30410

Finding 34447 (2022-003)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Student Financial Aid Questioned Costs Special Tests & Provisions

Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The inst...

Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The instances of missed exit conferences with borrowers under the Federal Direct Loan Program were primarily related to students who had been dropped due to non-payment of tuition and who did not respond to our attempts to contact them for an exit conference. We understand that we failed to properly document our efforts to contact these students to schedule and perform an exit conference. We have amended our procedures to document our efforts to contact any students for which an exit conference is required and we have not been able to schedule one.

View Audit 30410

Finding 34445 (2022-001)

Material Weakness 2022

Housing Authority of the City of Laurens

SC

HUD Housing Programs Eligibility Material Weakness

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed...

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed within 12 months. ? 2 files where the annual income for the tenant was not calculated correctly, resulting in the monthly rent for the tenant being $204 too low in one case and $23 too low in the other. Recommendation: The above-mentioned change will only result in non-timely annual re-examinations for some tenants for one time, and will effectively correct itself in future years. Nonetheless, the Authority should review all annual re-examinations for all tenants and immediately perform annual re-examinations for any remaining tenants that have not already had their next re-examination Action Taken: The Authority concurs with this finding and has begun a review of all files to identify any remaining tenants that have not had a timely annual re-examination and to immediately conduct any needed re-examinations. Effective Date: June 12, 2023 Contact Information Brian Griswell, Executive Director Housing Authority of the City of Laurens 218 Spring Street Laurens, SC 29360 (864) 984-6568

View Audit 36899

Finding 34444 (2022-002)

Significant Deficiency 2022

Harrison Municipal Housing Authority

AR

HUD Housing Programs Reporting Significant Deficiency

We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial inform...

We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial information can be used with adhoc repots versus manually tracking data on monthly basis to save time and ensure required deadlines are met

View Audit 35689

Finding 34425 (2022-002)

Significant Deficiency 2022

City of Boyd

MN

Internal Control / Segregation of Duties

Segregation of Duties Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in pr...

Segregation of Duties Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 35056

Finding 34422 (2022-001)

Material Weakness 2022

Oregon Shakespeare Festival Association, Inc.

OR

Reporting Internal Control / Segregation of Duties Material Weakness

We have pre-emptively been on a path to remedy these problems. Our actions include: ?Transaction processing and key account reconciliations are up to date as of 7/1/2023. ?Development of controls over review processes began in March of 2023 ?Implementation of new and modified procedures to enhance t...

We have pre-emptively been on a path to remedy these problems. Our actions include: ?Transaction processing and key account reconciliations are up to date as of 7/1/2023. ?Development of controls over review processes began in March of 2023 ?Implementation of new and modified procedures to enhance the control environment is on-going as department functionality is reviewed and changed. This includes control & oversight established over our material subledgers this calendar year. ?Monthly closings, including financial reporting, are in development and scheduled to start before the end of the fiscal year 10/31/2023. ?To achieve compliance OSF: ?Hired qualified accounting contractors to perform timely and accurate entries in our financial system of record beginning January 2023. ?Hired an Interim Executive Director, Tyler Hokama, with executive experience at multiple Fortune 500 companies on June 1, 2023. The Interim Executive Director is currently filling permanent, qualified Finance/Accounting roles within the organization, securing professional knowledge and actively overseeing the stabilization of Finance systems and processes. Anticipated Completion Date: October 31, 2023

View Audit 33127

Finding 34419 (2022-003)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

Internal Control / Segregation of Duties Questioned Costs

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-003 Recommendation: We recommend that the Cooperative continue to review internal controls currently in place. Action Taken: The Cooperative took the proper action to correct the misposted transactions during on-site visit. Planned Completion Date: March 31, 2023.

View Audit 32025

Finding 34418 (2022-002)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 32025

Corrective Action Plans

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