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Corrective Action Plans

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Finding 44455 (2022-007)
Significant Deficiency 2022
City of Sheboygan
WI
HUD Housing Programs Period of Performance Matching / Level of Effort / Earmarking
Management agrees with the comment. The Finance Department in coordination with Planning and Development will create and implement internal procedures for reviewing contracts and award agreements to ensure the applicable deadlines are being followed.
Management agrees with the comment. The Finance Department in coordination with Planning and Development will create and implement internal procedures for reviewing contracts and award agreements to ensure the applicable deadlines are being followed.
View Audit 47633
Finding 44453 (2022-001)
Significant Deficiency 2022
Sweet Home Economic Development Group, INC
OR
Reporting Matching / Level of Effort / Earmarking
September 15, 2023 To Whom It May Concern, As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addres...
September 15, 2023 To Whom It May Concern, As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addressing the finding in the Report of Independent Auditors and Schedule of Federal Awards for the U.S Small Business Administration Shuttered Venue Operators Grant Program for Sweet Home Economic Development Group, Inc. for the period ended October 31, 2022. Response and Corrective Action Plan Finding No. 2022-001 Reporting ? Significant Deficiency The Organization will obtain a program-specific audit for each year that it meets the audit requirement of 45 CFR 75.501. I will be responsible for ensuring that appropriate adjustments have been made as needed. If you have any questions, please contact me via email PEGGY@OREGONJAMBOREE.COM. Sincerely, PEGGY CURTIS OFFICE MANAGER Sweet Home Economic Development Group, Inc.
View Audit 45685
Finding 44452 (2022-002)
Material Weakness 2022
Seniors Hospitality Center, Inc.
ID
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512
Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes.
Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes.
View Audit 45683
Finding 44450 (2022-001)
Material Weakness 2022
Pierce County Housing Authority
WA
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both posit...
Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both positions continue in our 2023 budget. Anticipated date to complete the corrective action: The corrective action was completed in the first quarter of 2023, and PCHA is in full compliance as of the second quarter of 2023.
View Audit 45678
Appleway Court 202
WA
HUD Housing Programs Material Weakness Significant Deficiency
Corrective action planned: Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are fully insured and collateralized. Anticipated completion ...
Corrective action planned: Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are fully insured and collateralized. Anticipated completion date: September 30, 2022 Contact person responsible for corrective action: James A. Maxwell
View Audit 46701
Finding 44436 (2022-001)
Significant Deficiency 2022
Augustana College
IL
Student Financial Aid Reporting Significant Deficiency
Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagree...
Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office and the registrar?s office will collaborate with one another to ensure that files transmitted to the National Student Clearinghouse contain accurate enrollment information, including program begin and end dates. Collaborative measures include monthly samples of withdrawn students to compare institutional information to the NSC file and then reconciling the sampled records to NSLDS. At the end of each semester the program begin and end dates will be tested for a larger sample of unofficial withdrawals and students who cease enrollment from one term to the next to ensure accurate reporting. Name of the contact person responsible for corrective action: John Cage, Director of Financial Aid Planned completion date for corrective action plan: January 31, 2023
View Audit 44415
City of Milpitas
CA
Eligibility HUD Housing Programs Matching / Level of Effort / Earmarking
Staff will update policies and procedures to ensure compliance specifically with Section 105(a)(8) of the HCDA and 24 CFR 570.201(e) of the CDBG entitlement regulations.
Staff will update policies and procedures to ensure compliance specifically with Section 105(a)(8) of the HCDA and 24 CFR 570.201(e) of the CDBG entitlement regulations.
View Audit 51516
Finding 44396 (2022-001)
Significant Deficiency 2022
Franklin-Vance-Warren Housing of Franklin County, Inc. 053-11184
NC
HUD Housing Programs Equipment & Real Property Management Matching / Level of Effort / Earmarking
Franklin-Vance-Warren Housing of Franklin County, Inc. Henderson, North Carolina CORRECTIVE ACTION PLAN ...
Franklin-Vance-Warren Housing of Franklin County, Inc. Henderson, North Carolina CORRECTIVE ACTION PLAN September 27, 2022 U. S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Franklin-Vance-Warren Housing of Franklin County, Inc. respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the June 30, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond to all notices received from HUD. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management acknowledges all corrective actions described in the NOV have not been completed and no response was provided to HUD for the NOV. Management and the owners are working with HUD to proceed with a rehab of the Project to correct all physical deficiencies. Furthermore, management has submitted a request to HUD to release Section 8 Contract Savings Escrow funds to pay for the up-front costs due to the lender to process the loan application to HUD for a rehab. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Michael Jameyson President Multifamily Select, Inc. Managing Agent
View Audit 47283
Finding 44305 (2022-003)
Material Weakness 2022
Southern California Regional Rail Authority/metrolink
CA
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.502
Finding 2022-003 Federal Transit Cluster - SEFA Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA will document the process to review the SEFA from prior year. Compare the SEFA to the final Single Audit Report to ensure the end...
Finding 2022-003 Federal Transit Cluster - SEFA Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA will document the process to review the SEFA from prior year. Compare the SEFA to the final Single Audit Report to ensure the ending balances tie back to the Single Audit Report, before starting the current year?s SEFA. Name of Responsible Person: Thelma Bloes Implementation Date: June 30, 2023
View Audit 44901
Finding 44302 (2022-002)
Significant Deficiency 2022
Kirby School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.311
Re: 2021-2022 Corrective Action Plan Kirby School District will correct the following reportable findings for the 2021-2022 school year. The District, Pike Palmer and Melissa Turner, will ensure that all contracts are obtained and all applicable construction contracts contain the required notificat...
Re: 2021-2022 Corrective Action Plan Kirby School District will correct the following reportable findings for the 2021-2022 school year. The District, Pike Palmer and Melissa Turner, will ensure that all contracts are obtained and all applicable construction contracts contain the required notification regarding compliance with the Davis-Bacon Act. We will make sure to get copies of the weekly certified payrolls for applicable projects. We will be in contact with ADE for guidance and implementation of proper controls over program expenditures by June 30, 2023. Kirby School District will correct the following supplemental findings for the 2021-2022 school year. All activity receipts will be written correctly according to the check/cash composition by Jessica Pinkerton. All capital assets lists will be accurately updated every year by Jessica Pinkerton and Melissa Turner. Melissa Turner will maintain detailed documentation for all expenditures. Pike Palmer will make sure to follow proper bidding procedures provided by the Arkansas Code. All stale dated checks will be handled by Melissa Turner and Jessica Pinkerton in accordance with the unclaimed property laws.
View Audit 40323
Finding 44290 (2022-003)
Material Weakness 2022
Twin Oaks Juvenile Development, Inc.
FL
Subrecipient Monitoring Matching / Level of Effort / Earmarking Program Income § 200.305
Twin Oaks will implement a policy so that only the cash needed will be drawn down to cover expenses to ensure that excess cash is not drawn down. This will be reviewed on an annual basis or as needed.
Twin Oaks will implement a policy so that only the cash needed will be drawn down to cover expenses to ensure that excess cash is not drawn down. This will be reviewed on an annual basis or as needed.
View Audit 40321
Finding 44278 (2022-001)
Significant Deficiency 2022
La Salle University
PA
Reporting Student Financial Aid Significant Deficiency
Student Financial Assistance Cluster ? CFDA No. 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on rep...
Student Financial Assistance Cluster ? CFDA No. 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure data accuracy, the Office of the University Registrar will review, evaluate, and update their current enrollment reporting procedures, as well as assess how reported data is verified and updated. Name(s) of the contact person(s) responsible for corrective action: Shivanthi Anandan, Provost Planned completion date for corrective action plan: April 28, 2023
View Audit 48653
Finding 44275 (2022-003)
Significant Deficiency 2022
La Salle University
PA
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Student Financial Assistance Cluster ? CFDA No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fin...
Student Financial Assistance Cluster ? CFDA No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Master Promissory Notes are stored securely in the Bursar?s office in locked, fireproof cabinets until they are assigned. The University has sent master promissory notes for delinquent loans to the Department of Education. Assignment of past due loans to Department of Education is processed on a rolling monthly schedule. Original master promissory notes are required for the transfer. If loan records are determined to be missing we will request permission to assign these records to the Department of Education. Name(s) of the contact person(s) responsible for corrective action: Ashley Slowe, Director, Student Accounts Receivable Planned completion date for corrective action plan: April 28, 2023
View Audit 48653
City of Winston-Salem
NC
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Finding 2022-002 ? Reporting Non-Material Non-Compliance Responsible Person: Marla Newman, Director of Community Development Action: The City will ensure that all subrecipients are reported (as we have a clearer understanding of the designation), will retain additional backup to support the numbers ...
Finding 2022-002 ? Reporting Non-Material Non-Compliance Responsible Person: Marla Newman, Director of Community Development Action: The City will ensure that all subrecipients are reported (as we have a clearer understanding of the designation), will retain additional backup to support the numbers being reported, and will maintain a hard copy of all reports at the time of submission. In this case, the report was submitted timely, and the report was expected to be available on the grantor website, but due to technical issues within the grantor?s (Treasury) website, the report could not be accessed and downloaded at the time of the audit. The City will continue to carefully review grant agreements to ensure all applicable reporting requirements are being followed. Anticipated Completion Date: December 2022
View Audit 44406
Finding 44255 (2022-001)
Material Weakness 2022
City of Winston-Salem
NC
Allowable Costs / Cost Principles Cash Management Material Weakness
Finding 2022-001 - Allowable Costs/Activities, Period of Availability and Reporting; Material Weakness Responsible Person: Toneq? McCullough, Director of Transportation Action: During fiscal year 2022, the City?s Department of Transportation recognized a need for additional controls in reviewing and...
Finding 2022-001 - Allowable Costs/Activities, Period of Availability and Reporting; Material Weakness Responsible Person: Toneq? McCullough, Director of Transportation Action: During fiscal year 2022, the City?s Department of Transportation recognized a need for additional controls in reviewing and approving contractor invoices prior to submission to the Finance Department for payment. While additional controls were implemented during the year for non-payroll expenditures, developing a similar procedure for payroll invoices was inadvertently overlooked. As of September 2022, the City updated the process by which payroll invoices are approved and paid and the invoices are now approved by the Director of Transportation. The City?s Department of Transportation will begin reviewing and approving the non-financial information in the Annual Operating Statistics Report as of November 2022. Anticipated Completion Date: November 2022
View Audit 44406
Finding 44254 (2022-002)
Significant Deficiency 2022
Pennswood Village
PA
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing did not contain support of authorization. This was not a statistically valid sample Corrective Action Plan Corrective Action Planned: The Company agrees with the...
Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing did not contain support of authorization. This was not a statistically valid sample Corrective Action Plan Corrective Action Planned: The Company agrees with the finding and will implement procedures to ensure all invoices approved via email will be stored in our document management and workflow software. Name(s) of Contact Person(s) Responsible for Corrective Action: Daniel Murray, CEO and Timothy McQuaid, CFO Anticipated Completion Date: completed
View Audit 44404
Finding 44245 (2022-008)
Significant Deficiency 2022
Randolph Southern School Corporation
IN
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
FINDING 2022-008: ESSER REPORTING The ESSER Data Collection Repoti was submitted to the IDOE in 2022 within the compliance period. Three people, Superintendent, Treasurer, and Deputy Treasurer all worked on this report. There were no other employees in Central Office to review or cross check this re...
FINDING 2022-008: ESSER REPORTING The ESSER Data Collection Repoti was submitted to the IDOE in 2022 within the compliance period. Three people, Superintendent, Treasurer, and Deputy Treasurer all worked on this report. There were no other employees in Central Office to review or cross check this report for internal control prior to submission. Corrective Action Plan: Central Office staff will print off the report, list the person that prepared the report, and sign the report for FY2023.
View Audit 48843
Finding 44244 (2022-007)
Material Weakness 2022
Randolph Southern School Corporation
IN
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-007: ESSER PAYROLL The School Corporation did not have a documented internal control over payroll claims in place relating to the Allowable Activities and Allowable Costs compliance requirements. Corrective Action Plan: Central Office staff will verify and sign reports for FY2023.
FINDING 2022-007: ESSER PAYROLL The School Corporation did not have a documented internal control over payroll claims in place relating to the Allowable Activities and Allowable Costs compliance requirements. Corrective Action Plan: Central Office staff will verify and sign reports for FY2023.
View Audit 48843
Finding 44239 (2022-006)
Material Weakness 2022
Randolph Southern School Corporation
IN
School Nutrition Programs Special Tests & Provisions Subrecipient Monitoring § 200.303
INDING 2022-006: ESSER PROCUREMENT Central Office was instructed by the IDOE to purchase the new cafeteria dishwasher from the Cafeteria Account and then file for reimbursement from the ESSER II grant. Five vendors were contacted by the Director of Operations to provide quotes to replace the cafeter...
INDING 2022-006: ESSER PROCUREMENT Central Office was instructed by the IDOE to purchase the new cafeteria dishwasher from the Cafeteria Account and then file for reimbursement from the ESSER II grant. Five vendors were contacted by the Director of Operations to provide quotes to replace the cafeteria dishwasher. Two vendors, Stafford & Smith and C & T Design, provided quotes. Hobart Corporation and Commercial Parts declined to provide quotes. Best Kitchen did not respond to the email or phone call request. The school corporation did sign the quote provided by Stafford-Smith which was considered the contract between the two organizations. We have the contract on file. Corrective Action Plan: The school corporation will request certification from vendors regarding debarment, suspension, ineligibility of federal grants in excess of $50,000.000.
View Audit 48843
Finding 44238 (2022-005)
Material Weakness 2022
Randolph Southern School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2022-005: CAFETERIA NUTRITION CLUSTER REPORTING The Deputy Treasurer prints, verifies, initials the Employee Trial Balance Report (Payroll Report) every pay period. The Treasurer reviews these reports, but has not initialed them. Corrective Action Plan: The Treasurer will begin reviewing an...
FINDING 2022-005: CAFETERIA NUTRITION CLUSTER REPORTING The Deputy Treasurer prints, verifies, initials the Employee Trial Balance Report (Payroll Report) every pay period. The Treasurer reviews these reports, but has not initialed them. Corrective Action Plan: The Treasurer will begin reviewing and initialing these reports for FY 2023. The Cafeteria Director will submit the child reimbursement form to Central Office for review and verification prior to submission for payment to the Indiana School Lunch Program for FY 2023.
View Audit 48843
Finding 44220 (2022-002)
Material Weakness 2022
Porter Township School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303
Finding 2022-002 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Tonia Batesole Contact Phone Number: 219-477-4933 x2141 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When entering the Monthly Food Se...
Finding 2022-002 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Tonia Batesole Contact Phone Number: 219-477-4933 x2141 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When entering the Monthly Food Service Claim, a second person will check what has been entered correctly on the screen for reimbursement before submission. This will be signified by initials by both the checker and submitter. Anticipated Completion Date: Already in place.
View Audit 45284
Finding 44219 (2022-005)
Material Weakness 2022
Oberon Public School District No. 16
ND
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
2022-005 - Impact Aid Grant - Impact Aid Wage Rate Requirements - ALN 84.041 - Material Weakness Condition: Oberon Public School District did not have any procedures in place relating to the internal controls surrounding the Wage Rate Requirements applicable to the Impact Aid Grant funds for the con...
2022-005 - Impact Aid Grant - Impact Aid Wage Rate Requirements - ALN 84.041 - Material Weakness Condition: Oberon Public School District did not have any procedures in place relating to the internal controls surrounding the Wage Rate Requirements applicable to the Impact Aid Grant funds for the construction of the new school. Corrective Action Plan: We agree, business manager will ensure that all wage rate reports are received for all future construction. Anticipated Completion Date: FY 2022-2023
View Audit 45283
Finding 44211 (2022-008)
Significant Deficiency 2022
Peru Community Schools
IN
Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2022-008 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: The financial specialist will prepare a report the data for the reports and w...
FINDING 2022-008 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: The financial specialist will prepare a report the data for the reports and will be approved by the treasure to ensure accurate FTE is reported before submitting the reports. Anticipated Completion Date: : 6/01/2023
View Audit 45281
Finding 44203 (2022-006)
Significant Deficiency 2022
Peru Community Schools
IN
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.207 § 200.303
FINDING 2022-006 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Corporation Test Coordinator will train the site test coordinators. The STCs ...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Corporation Test Coordinator will train the site test coordinators. The STCs will then train staff and have staff sign they have been trained. The STC will then give all signed agreements to the CTC who will then check with all signed agreement to all employees who work in the testing schools. Anticipated Completion Date: 6/01/2023
View Audit 45281
Finding 44202 (2022-004)
Material Weakness 2022
Buchanan County Health Center
IA
Reporting Material Weakness Matching / Level of Effort / Earmarking
2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing: #10.766 Finding Summary: The Health Center does not have an internal control system designed to provide for the preparation of the schedule of expenditures of feder...
2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing: #10.766 Finding Summary: The Health Center does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards being audited. Responsible Individuals: Jeff Rummel, CFO Corrective Action Plan: The Health Center realized it has limited number of staff and resources, causing a difficult time completing the necessary schedules properly along with meeting the deadlines. The Health Center determined a need to obtain assistance and requested that our auditors, Eide Bailly LLP provide guidance with the completion of the form completion. Anticipated Completion Date: Ongoing
View Audit 48987
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