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Corrective Action Plans

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Finding 44199 (2022-004)
Significant Deficiency 2022
Simpson Housing Services, Inc.
MN
Matching / Level of Effort / Earmarking Significant Deficiency § 200.303
2022-004 Department of Housing and Urban Development Emergency Solutions Grants Program, Federal Financial Assistance Listing 14.231 Earmarking Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization has documented procurement procedures that conform to applica...
2022-004 Department of Housing and Urban Development Emergency Solutions Grants Program, Federal Financial Assistance Listing 14.231 Earmarking Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining three bids for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, the Organization was not testing vendors for suspension and debarment. Responsible Individuals: David Senior, Finance Director Corrective Action Plan: This deficiency was due to staff transitions in our finance office. All monthend administrative cost allocations will have a documented second review by the Finance Director. We anticipate this finding to be resolved in fiscal year 2023.
View Audit 47914
Penn Manor Apartments (div. of Southeast Kansas Lutherans, Inc.)
KS
Cash Management Reporting Matching / Level of Effort / Earmarking
PENN MANOR APARTMENTS 601 S Penn Ave. Independence, KS 67301. Corrective Action Plan August 17, 2023 Penn Manor Apartments HUD Project No. 102-11030 Audit performed by Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 46227 Period covered by the audit Year ended Decem...
PENN MANOR APARTMENTS 601 S Penn Ave. Independence, KS 67301. Corrective Action Plan August 17, 2023 Penn Manor Apartments HUD Project No. 102-11030 Audit performed by Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 46227 Period covered by the audit Year ended December 31, 2022 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 Allowable Costs Statement of condition: The Organization repaid $7,200 on a related party loan without surplus cash or HUD approval. Comments on the Finding and Each Recommendation: This was a finding from prior year, and once it was brought to our attention, all payments ceased. As reported in our prior year finding, the owner's SEK Lutheran's, Inc, a non-profit organization, had no cash flow and ne?_ded the funds loaned to Penn Mam to be repaid as soon as possible. Corrective Action Planned or Taken: The action taken was to immediately cease the payments, and wait until there are residual funds available to repay the loan or HUD approval is granted. Finding 2022-002 Cash Management Statement of condition: The Project is not current on its mortgage at December 31, 2022. Comments on the Finding and Each Recommendation: The mortgage was not current in December. The managing Agent had taken a temporary leave due to a personal family issue. The agent believed the mortgage and other bill were being addressed, however, due to high vacancies and the strains from covid, there was a strain on the project's cash flow. Corrective Action Planned or Taken: We have caught up on the mortgage and continuing to stay current. We contacted our HUD Representative and have worked out a financial plan to get matters resolved and back on track. We are filing monthly reports with HUD and have also seen a decrease in our vacancies which is further helping with the finances.
View Audit 39877
Penn Manor Apartments (div. of Southeast Kansas Lutherans, Inc.)
KS
Allowable Costs / Cost Principles Cash Management HUD Housing Programs
PENN MANOR APARTMENTS 601 S Penn Ave. Independence, KS 67301. Corrective Action Plan August 17, 2023 Penn Manor Apartments HUD Project No. 102-11030 Audit performed by Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 46227 Period covered by the audit Year ended Decem...
PENN MANOR APARTMENTS 601 S Penn Ave. Independence, KS 67301. Corrective Action Plan August 17, 2023 Penn Manor Apartments HUD Project No. 102-11030 Audit performed by Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 46227 Period covered by the audit Year ended December 31, 2022 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 Allowable Costs Statement of condition: The Organization repaid $7,200 on a related party loan without surplus cash or HUD approval. Comments on the Finding and Each Recommendation: This was a finding from prior year, and once it was brought to our attention, all payments ceased. As reported in our prior year finding, the owner's SEK Lutheran's, Inc, a non-profit organization, had no cash flow and ne?_ded the funds loaned to Penn Mam to be repaid as soon as possible. Corrective Action Planned or Taken: The action taken was to immediately cease the payments, and wait until there are residual funds available to repay the loan or HUD approval is granted. Finding 2022-002 Cash Management Statement of condition: The Project is not current on its mortgage at December 31, 2022. Comments on the Finding and Each Recommendation: The mortgage was not current in December. The managing Agent had taken a temporary leave due to a personal family issue. The agent believed the mortgage and other bill were being addressed, however, due to high vacancies and the strains from covid, there was a strain on the project's cash flow. Corrective Action Planned or Taken: We have caught up on the mortgage and continuing to stay current. We contacted our HUD Representative and have worked out a financial plan to get matters resolved and back on track. We are filing monthly reports with HUD and have also seen a decrease in our vacancies which is further helping with the finances.
View Audit 39877
Finding 44176 (2022-004)
Significant Deficiency 2022
Clark County
IN
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.328
FINDING 2022-004 Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 We concur with this finding. The Auditor's Office will work with the County Attorney to add an extra layer of control to ensure the accuracy of the reporting. Anticipated Completion ...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 We concur with this finding. The Auditor's Office will work with the County Attorney to add an extra layer of control to ensure the accuracy of the reporting. Anticipated Completion Date: Jan. 2024
View Audit 39083
Finding 44173 (2022-005)
Significant Deficiency 2022
Peru Community Schools
IN
Matching / Level of Effort / Earmarking § 200.303
FINDING 2022-005 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 Title 1 treasurer will review all expenditures that are reported at the ...
FINDING 2022-005 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 Title 1 treasurer will review all expenditures that are reported at the end of year report. The title 1 treasurer will then have the corporation treasurer review the final report to help ensure that the required level of expenditures for Parental Involvement were spent. Anticipated Completion Date: 6/01/2023
View Audit 45281
Finding 44172 (2022-004)
Material Weakness 2022
Peru Community Schools
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2022-004 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: Our Food Service Director will receive the poverty status application and rev...
FINDING 2022-004 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: Our Food Service Director will receive the poverty status application and review them as they are inputted into skyward. Our Food Service Treasurer will review to make sure the application was completed correctly and calculated accurately. Additionally, the food service treasurer will review and approve the uploaded direct certification and income guidelines. Anticipated Completion Date: 6/01/2023
View Audit 45281
Finding 44168 (2022-003)
Material Weakness 2022
Peru Community Schools
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-003 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: Our Food Service Director will collect food service amounts that have been c...
FINDING 2022-003 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: Our Food Service Director will collect food service amounts that have been collected at each school building through our online management system in skyward. Our Food Service Director will then give the numbers to our Food Service Treasurer where she will review the data and approve the numbers as she submits them for reimbursement through the state. Anticipated Completion Date:6/01/2023
View Audit 45281
Finding 44167 (2022-002)
Significant Deficiency 2022
Mt. Auburn Housing, Inc.
OH
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Finding Reference Number 2022-2 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corp...
Finding Reference Number 2022-2 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar
View Audit 48047 Questioned Costs: $1
Finding 44166 (2022-001)
Significant Deficiency 2022
Mt. Auburn Housing, Inc.
OH
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Finding Reference Number 2022-1 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corp...
Finding Reference Number 2022-1 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar
View Audit 48047 Questioned Costs: $1
Finding 44159 (2022-001)
Material Weakness 2022
City of Appleton
WI
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.320
Action taken in response to finding: Purchases using federal funding are reviewed to ensure compliance with 2 CFR 200 requirements. In addition, the City's procurement policy is being revised to include the requirements. Name(s) of contact person(s) responsible for corrective action: Jeri Ohman. Pla...
Action taken in response to finding: Purchases using federal funding are reviewed to ensure compliance with 2 CFR 200 requirements. In addition, the City's procurement policy is being revised to include the requirements. Name(s) of contact person(s) responsible for corrective action: Jeri Ohman. Planned completion date for corrective action plan: July 31, 2023.
View Audit 46079
Finding 44121 (2022-005)
Significant Deficiency 2022
City of Laguna Beach
CA
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.302
Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in In...
Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control and Instance of Noncompliance Cause: The City?s procedures did not ensure the required written procedures were developed and implemented in accordance with the Uniform Guidance. Recommendation: We recommend the City establish policies and formalize written procedures related to allowable costs in accordance with Subpart E ? Cost Principles. Management Response and Corrective Action: The City of Laguna Beach's Administrative Policies already incorporate Special Procedures for Procurement for Federally Funded Projects and Purchases. These procedures ensure compliance with all relevant Federal requirements when the City expends Federal funds. To further enhance our compliance efforts, management will update the City's Administrative Policies to include additional procedures for determining the allowability of costs in accordance with the conditions of Federal Awards. Name of Responsible Official: Julie Nemes Director of Finance and Technology Services Implementation Date: June 2023
View Audit 44284
Finding 44120 (2022-004)
Significant Deficiency 2022
City of Laguna Beach
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Cause:...
Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Cause: The City prepared the Project and Expenditure Report and submitted without retaining evidence that the report was reviewed and approved by a separate individual prior to submission. Recommendation: We recommend the City enhance internal controls to ensure supporting documentation, including evidence of review, is retained for the Project and Expenditure Report. Management Response and Corrective Action: The City's Finance Manager was responsible for submitting the Project and Expenditure Report for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds award. Prior to submission, the report underwent a comprehensive review by the Assistant City Manager/CFO, which was documented through a calendar invitation between the Finance Manager and Assistant City Manager/CFO. Furthermore, to ensure transparency and accountability, the appropriation of COVID-19 - Coronavirus State and Local Fiscal Recovery Funds was presented to the City Council, and the funding was included in the FY 2021-22 City Adopted Budget. Additionally, multiple presentations were made during City Council meetings regarding the appropriation and expenditure of these funds, which are public meetings. For future submission, management will formally document the review of the submission process with a signed memo from the Assistant City Manager/CFO and City Manager. Name of Responsible Official: Julie Nemes Director of Finance and Technology Services Implementation Date: June 2023
View Audit 44284
Finding 44055 (2022-002)
Significant Deficiency 2022
American Samoa Community College
AS
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if appl...
Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: Official Withdrawals: Financial Aid Counselors are responsible for the Identification of Official Withdrawals through the Attendance Pattern Comparison Report (APCR), which is run every Monday (or next business day). Each Counselor (control #1) is responsible for the performance of the R2T4 form for their respective students and forward to the designated Counselor (control #2) to ensure accuracy and completion. Control #2 is responsible to manually input the calculations into Datatel and ensure adjustments, if any, are processed and returned via COD. This action is to be completed and included in the next scheduled batch closure or no later than 45 days from the date of withdrawal. Unofficial Withdrawals: After final grades have been posted at the end of each session or semester, each counselor will review their respective students through student transcript, identify those with ?zero credits earned? and determine last date of attendance. Official Withdrawal procedures will then be performed. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS by the Financial Aid Coordinator (with FA Officer as alternate) within 45 days. Anticipated completion of the corrective action is expected by June 2023.
View Audit 47493
Finding 44052 (2022-003)
Significant Deficiency 2022
American Samoa Community College
AS
Student Financial Aid Reporting Subrecipient Monitoring
Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if appl...
Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: The Financial Aid Coordinator (control #1, with FA Officer as alternate) has been assigned to transmit the bi-monthly Enrollment Report roster. The control #1 reviews the roster and performs data entry, status updates and submission by the 15th of the reporting month. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Counselor III (control #2) is assigned to monitor and spot check the status updates on NSLDS after the 25th of every month to internally audit the submissions. The policy will ensure all student changes in status are identified, updated and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as responsibilities and consequences of inaccurate reporting. Controls (#1 and #2) shall be included accordingly in the job descriptions of the Financial Aid Coordinator and Counselor III as well as the Financial Aid Standard Operating Procedures for consistency in compliance and reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days. Anticipated completion of the corrective action is expected by June 2023.
View Audit 47493
Finding 43994 (2022-001)
Significant Deficiency 2022
Avondale Meadows Academy, Inc. D/b/a United Schools of Indianapolis
IN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.327
CORRECTIVE ACTION PLAN December 13, 2022 To: U.S. Department of Education Avondale Meadows Academy, Inc. d/b/a United Schools of Indianapolis respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt ...
CORRECTIVE ACTION PLAN December 13, 2022 To: U.S. Department of Education Avondale Meadows Academy, Inc. d/b/a United Schools of Indianapolis respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt CPAs, Inc. 5342 West Vermont Street Indianapolis, IN 46224 Audit period: Finding 2022-001 Identification of federal program: US DEPARTMENT OF EDUCATION 84.425D and 84.425U, Education Stabilization Fund Criteria: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction) (2 CFR section 200.327; Appendix II.D. to 2 CFR Part 200). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.327). Condition: An LEA must use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics that must meet Davis-Bacon prevailing wage requirements. Potential effect: This certain contractor may not have used the appropriate prevailing wage rate for contractors and subcontractors. Questioned costs: None. Context: A total sample of one (1) item related to a certain contractors HVAC project was selected as a part of allowable cost testing for the Education Stabilization Fund. Although the contractor did not include the appropriate prevailing wage rate clauses within the construction contracts, the contractor was able to provide certified payroll totals for the period under audit. However, the certified payrolls were not provided weekly, as required, they were provided after the project was complete. Cause: USI failed to timely notify a certain contractor about the Davis-Bacon Act contract clause requirements related to the prevailing wage rate for contractors and subcontractors. www.unitedschoolsindy.org ~ 3980 Meadows Drive, Indianapolis, IN 46205 ~ 317.550.3363 Recommendation: We recommend that USI provide timely communication related to the prevailing wage rate requirements for contracts with future contractors. USI should also ensure that the proper prevailing wage rate clauses are included in future contracts. At the time of requesting a bid for services, management will notify all future contractors of the need for prevailing wage rate requirements and the clauses to be included in the contracts. If the U.S. Department of Justice has questions regarding this plan, please call Janie Seivers at 317.550.3363. Sincerely yours, Janie Seivers, Director of Business Affairs
View Audit 51522
Finding 43986 (2022-001)
Significant Deficiency 2022
Nourish Colorado
CO
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
To address the identified issue and enhance our internal control system for charges to Federal awards, Nourish Colorado will implement the following corrective actions: Enhancement of Timesheet Tracking: As July 2023 we initiated a comprehensive review and upgrade of our timesheet tracking system to...
To address the identified issue and enhance our internal control system for charges to Federal awards, Nourish Colorado will implement the following corrective actions: Enhancement of Timesheet Tracking: As July 2023 we initiated a comprehensive review and upgrade of our timesheet tracking system to ensure it accurately captures and allocates employee time spent on various funding sources or cost objectives. Employees will be provided with clear guidance on the importance of accurately tracking their time and correctly allocating it to specific projects or grants. Regular training sessions will be conducted to educate staff on the proper utilization of the improved timesheet tracking system. Supervisors and project managers will be responsible for monitoring timesheet compliance and addressing any discrepancies promptly.
View Audit 45053
Finding 43980 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Meriden
CT
Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking
Finding No. 2022-001 Authority?s Response and Corrective Action Plan The Authority had planned on receiving developer fees and predevelopment reimbursements related to the construction activities in an amount in excess of the interfund balance noted in the finding. There have been repeated delays to...
Finding No. 2022-001 Authority?s Response and Corrective Action Plan The Authority had planned on receiving developer fees and predevelopment reimbursements related to the construction activities in an amount in excess of the interfund balance noted in the finding. There have been repeated delays to several projects which have delayed the receipt of predevelopment reimbursements and fees which led to the majority of the interfund issue. The Executive Director deals are coming to fruition in Quarters 3 and 4 of FY2023. The Bristol Schools Project final construction closing is scheduled for 10/15/2023-11/1/2023 which will result in full repayment of FY2022 receivable. The MRC will also earn fees from the performing project. The MHA has issued two bonds for Redevelopment valued for $128 million that will reimburse the MHA and MRC for all outstanding receivables related to Energy Improvements, Yale Acres Community Center, 143 West Main Street and Hanover Place. The closing for these bonds is scheduled for November 16, 2023. Following this planned extinguishing of redevelopment receivables, the Executive Team is now updating the interfund policy to require the reconciliation and settling of interfund balance on a monthly basis and determining a reasonable dollar value for that policy. Person Responsible for Corrective Action Contact; Robert Cappelletti, Executive Director, rcappelletti@meriden-ha.com
View Audit 45052
Finding 43961 (2022-001)
Significant Deficiency 2022
Seward County Community College
KS
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2021-001 ? Education Stabilization Fund ? Reporting Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconcil...
2021-001 ? Education Stabilization Fund ? Reporting Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconciled before being posted or submitted. Action Taken: Starting July 7, 2022, the Accounts Payable Clerk reviews HEERF expense invoices that were expended during the quarter. The invoices are compared against the general ledger to verify that all expenses are accounted for in the correct quarter. The Dean of Finance or VP of Business Affairs reconciles the quarterly reports to the general ledger to verify that expenses reported match the general ledger. The Accounts Payable Clerk and the VP of Business Affairs have calendar notifications set to make sure that reports are submitted timely.
View Audit 44270
Finding 43953 (2022-005)
Significant Deficiency 2022
Anita Moreau "food Program Specialist"
TX
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.404
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all costs are properly authorized and approved by TDA. Anita Moreau has repaid the $20,228 on December 28, 2022. On February 3, 2023, TDA reviewed the Corrective Action Plan provided ...
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all costs are properly authorized and approved by TDA. Anita Moreau has repaid the $20,228 on December 28, 2022. On February 3, 2023, TDA reviewed the Corrective Action Plan provided by Anita Moreau and has concluded its review.
View Audit 53422 Questioned Costs: $1
Living Independently for the Elderly, INC
NY
Procurement, Suspension & Debarment HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 202...
CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 2022 CAP prepared by: Anastasios Markopoulos Phone: (914) 739-6700 Ext. 1227 2 Finding 2022-002 a. Comments on the Finding and Each Recommendation. LIFE, Inc. agrees with the finding. LIFE, Inc. also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. LIFE, Inc. entered into a repayment plan to bring the receivable balance back to the July 2001 level at closing. In May 2023, the Management of Bethel Springvale Nursing Home, Inc. (the Center) closed on the asset purchase agreement and the proceeds were used to payoff all LIFE, lnc.'s HUD mortgage and escrow balances.
View Audit 49539
Bethel Springvale Nursing Home, INC
NY
Procurement, Suspension & Debarment HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name of auditee Bethel Springvale Nursing Home, Inc. HUD auditee identification number: 012-43154 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 202...
CORRECTIVE ACTION PLAN Name of auditee Bethel Springvale Nursing Home, Inc. HUD auditee identification number: 012-43154 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 2022 CAP prepared by: Anastasios Markopoulos Phone: (914) 739-6700 Ext. 1227 1. Finding 2022-001 - Mortgage Status a. Comments on the Finding and Each Recommendation. The Center agrees with the finding. The Center also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. In May 2023, the Center closed on the asset purchase agreement and the proceeds were used to pay off the HUD mortgage and operating loss loans in full.
View Audit 49296
Finding 43899 (2022-001)
Significant Deficiency 2022
Cambridge Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Reporting
In 2022, management noticed inconsistencies in PIC submissions in terms of timeliness and accuracy. After further review and monitoring, management shifted responsibility to one point person in leased housing at the Deputy Director level who was well versed in nuances and complexities of PIC submiss...
In 2022, management noticed inconsistencies in PIC submissions in terms of timeliness and accuracy. After further review and monitoring, management shifted responsibility to one point person in leased housing at the Deputy Director level who was well versed in nuances and complexities of PIC submissions to HUD. Since this transition in September 2022, PIC submissions to HUD have been timely. Management took further steps to engage an outside contractor to evaluate processes and skill sets required to submit PIC submissions with high degree of accuracy combined with timely submissions.
View Audit 45602
Arlington Baptist University
CO
Student Financial Aid Eligibility Reporting
2022-002 Enrollment Reporting to NSLDS Planned Corrective Action: Admissions department and registrar department will provide a list of all non-true freshman to the financial aid department. The financial aid department will run NSLDS reports to determine if students have utilized financial aid in t...
2022-002 Enrollment Reporting to NSLDS Planned Corrective Action: Admissions department and registrar department will provide a list of all non-true freshman to the financial aid department. The financial aid department will run NSLDS reports to determine if students have utilized financial aid in the past. Each student that has received aid in the past will be reported to NSLDS whether they utilize any federal aid at ABU or not. Person Responsible for Corrective Action Plan: Laurel Bartlett- Admissions Director, John Rocha- Financial Aid Director, Janie Taylor- VP of Academic Affairs / Registrar Anticipated Date of Completion: Spring 2023
View Audit 48937
Finding 43886 (2022-001)
Significant Deficiency 2022
Nbcc
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303
Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and the...
Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and therefore the control has been clarified as follows: All funds to be expended must be approved by the Executive Director, either verbally or in writing, prior to the expenditure. Program staff may then request that the FA, OM or Administrative Associate purchase the needed expense either by debit card or credit card or produce a check for the ED?s signature. All requests for purchase must follow the same backup paperwork procedures outlined in the AP Procedures section. For all routine essential office supply individual item purchases $250 and under, the OM or FA has approval to make these purchases without ED verbal or written approval prior to the expenditure. All expenditures for individual items above $250 must be verbally approved by the ED prior to purchase and documented via email which then should be attached to the purchase documentation. Purchases $1,500 and above should follow the procurement policy outlined below in Control No. 21. In addition, the procurement control has been clarified with updated language as follows: For goods and services $1,499 and under, Executive Director approval is required as per the purchase policy above referenced in Control No. 17. 2. NBCC maintains an onboarding process and checklist which includes the completion of the I-9 for each employee. This process is strictly followed. The three employees identified during the testing that lacked a completed I-9 on file were for one employee who was hired during the initial period of the COVID lockdown when all processes were significantly impacted by the initial COVID quarantine, and the remaining two were onboarded by a staff member serving temporarily in the human resources position after the exiting human resources staff member did not return from a medical leave of absence. All current staff have completed I-9?s on file and there is every expectation that this control will continue to be enforced. As an additional guarantee of having a completed I-9 in place, NBCC has asked our external accounting firm, Vista Financial, to create an additional control where a new employee is not onboarded into Quickbooks for payroll without the completed I-9.
View Audit 45959
Finding 43879 (2022-003)
Material Weakness 2022
Mitchell Hamline School of Law
MN
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required fo...
Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required for them. For all institutional HEERF funds reporting, both the Financial Aid Director and the Controller review the information and complete the Institutional reporting PDF. Once posted, the PDF is emailed to the Department of Educations as a time stamp to show it was completed on time. Contact Person: Nick Anderson Director of Financial Aid ? Deb Kessler Controller Anticipated Completion Date: 7/10/2022
View Audit 52368
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