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Corrective Action Plans

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Finding 554484 (2022-003)
Material Weakness 2022
Holbrook Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2022-003 –REPORTING Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial repo...
2022-003 –REPORTING Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director
View Audit 353118
Finding 554483 (2022-002)
Material Weakness 2022
Holbrook Housing Authority
MA
Questioned Costs HUD Housing Programs Material Weakness § 200.302
2022-002 – Internal Control Over Compliance Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal cont...
2022-002 – Internal Control Over Compliance Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director
View Audit 353118 Questioned Costs: $1
Finding 554471 (2022-008)
Material Weakness 2022
East End Neighborhood House Association
OH
Questioned Costs Reporting Allowable Costs / Cost Principles § 200.403
Views of Responsible Officials and Planned Corrective Action: East End’s accountant added another accounting procedure for the agency and started to upload copies of expense receipts to the Microsoft One Drive Cloud for files in September 2022. It was found that East End was not filing the expense r...
Views of Responsible Officials and Planned Corrective Action: East End’s accountant added another accounting procedure for the agency and started to upload copies of expense receipts to the Microsoft One Drive Cloud for files in September 2022. It was found that East End was not filing the expense receipts, invoices and reports. All East End’s receipts, etc. that the accountant received are now uploaded and saved to the Microsoft One Drive Cloud to keep East End in compliance with the Federal government and other grantors for audit purposes. Anticipated Date of Completion: Ongoing analysis; expected to be completed by September 1, 2025.
View Audit 353100 Questioned Costs: $1
Finding 553995 (2022-008)
Material Weakness 2022
California Fire Safe Council, Inc.
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Jessica Martinez, Deputy Director C...
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Jessica Martinez, Deputy Director Corrective Action Plan: The corrective actions for this finding are identical to those outlined in finding 2022-005. Please refer to the correction action plan for finding 2022-005, which includes specific measures to address this finding. Anticipated Completion Date: These corrective actions will be fully implemented by the end of Quarter 2 of FY25.
View Audit 352633
Finding 553711 (2022-002)
Material Weakness 2022
Ao: Advocating Opportunity, Inc.
OH
HUD Housing Programs Material Weakness Reporting
Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of di...
Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will put a formal layer of review after preparation of the report and before submission to the Federal Agency and will make sure support gathered is retained. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: June 1, 2025
View Audit 352319
Finding 547563 (2022-004)
Material Weakness 2022
Housing Authority of the County of Monterey
CA
Questioned Costs HUD Housing Programs Material Weakness
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will ensure compliance with federal regulations. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.
View Audit 351745 Questioned Costs: $1
Finding 547562 (2022-003)
Material Weakness 2022
Housing Authority of the County of Monterey
CA
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Management unintentionally did not request owner's certifications during the audit period as required by Notice PIH 2021-14(HA). The Authority has recognized the deficiencies in the...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Management unintentionally did not request owner's certifications during the audit period as required by Notice PIH 2021-14(HA). The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will ensure compliance of federal regulations, including PIH notices. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.
View Audit 351745
Finding 547561 (2022-002)
Material Weakness 2022
Housing Authority of the County of Monterey
CA
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to ...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.
View Audit 351745 Questioned Costs: $1
Finding 540862 (2022-105)
Material Weakness 2022
Pancare of Florida, INC
FL
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Condition: The Organization made drawdowns after month-end based on budgeted period expenses rather than actual salary expenses to support the amounts being requested for reimbursement. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional support...
Condition: The Organization made drawdowns after month-end based on budgeted period expenses rather than actual salary expenses to support the amounts being requested for reimbursement. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to include only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: Implemented
View Audit 350520
Finding 540860 (2022-101)
Material Weakness 2022
Pancare of Florida, INC
FL
Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303
2022-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale ...
2022-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale to identify errors quickly to allow for corrections to be made in a timely manner. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization’s policies for the sliding fee scale were recently updated during fiscal year 2022, by management, based on findings during the monitoring by HRSA performed in 2022, but management will consider discussing potential improvements to their policy with the grantor to potentially update it to allow for certain exceptions. The Billing and Collections Policy will be updated to waive co-pays for students in the School-Based Program. The Billing Department will audit and implement periodic feedback & training sessions for the Operations Department for training and compliance for the Sliding Fee Discount Program. The Organization expects to have the corrective action implemented by May 1, 2025. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: May 1, 2025
View Audit 350520
Finding 537926 (2022-004)
Material Weakness 2022
Municipality of Camuy
PR
Subrecipient Monitoring Material Weakness Reporting
Management concurs with the finding. We will enforce and continue strengthening control over financial reporting and enforce procedures to reconcile information of accounting balances, transactions, and ARPA annual report (Project and Expenditure Report), in order to prevent future differences.
Management concurs with the finding. We will enforce and continue strengthening control over financial reporting and enforce procedures to reconcile information of accounting balances, transactions, and ARPA annual report (Project and Expenditure Report), in order to prevent future differences.
View Audit 348980
Finding 537925 (2022-003)
Material Weakness 2022
Municipality of Camuy
PR
Reporting Material Weakness Matching / Level of Effort / Earmarking
Management concurs with the finding. We will monitor our internal control activities directly related to the financial accounting of state funds and federal funds. We will implement procedures for improving information communica-tion between the accounting finance office and the office of compliance...
Management concurs with the finding. We will monitor our internal control activities directly related to the financial accounting of state funds and federal funds. We will implement procedures for improving information communica-tion between the accounting finance office and the office of compliance so rec-ords are reconciled and are available on time for audit financial statements, including Single Audit.
View Audit 348980
Finding 530121 (2022-005)
Material Weakness 2022
Healthsource Saginaw, Inc.
MI
Material Weakness Reporting Matching / Level of Effort / Earmarking
Finding Number: 2022-005 Condition: HealthSource's controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations. Planned Corrective Action: All future submissions will be reviewed with CEO and President for accuracy and thoro...
Finding Number: 2022-005 Condition: HealthSource's controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations. Planned Corrective Action: All future submissions will be reviewed with CEO and President for accuracy and thoroughness prior to submission upload. Contact person responsible for corrective action: Sonja Martinez, Chief Financial Officer Anticipated Completion Date: 12/31/2024
View Audit 348199
Finding 530120 (2022-004)
Material Weakness 2022
Healthsource Saginaw, Inc.
MI
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Condition: HealthSource does not have a review process in place related to the lost revenue calculation used to input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program and not having a review process in place over the fo...
Condition: HealthSource does not have a review process in place related to the lost revenue calculation used to input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program and not having a review process in place over the forementioned required submissions. Planned Corrective Action: A review of all updates to Covid lost revenue will be performed with the CEO and President as indicated by new activity, and before any submissions are uploaded. Contact person responsible for corrective action: Sonja Martinez, Chief Financial Officer Anticipated Completion Date: 12/31/2024
View Audit 348199
Finding 529977 (2022-004)
Material Weakness 2022
Fairbanks Rescue Mission, Inc.
AK
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Financial Statement Finding: 2022-004 Material Weakness in Internal Control over Financial Reporting and Noncompliance – Allowable Costs/Cost Principles - Repeat Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: Management hired a Finance Director and contracted with an...
Financial Statement Finding: 2022-004 Material Weakness in Internal Control over Financial Reporting and Noncompliance – Allowable Costs/Cost Principles - Repeat Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: Management hired a Finance Director and contracted with an Accountant that has made significant improvements to the processes and record keeping to ensure that sufficient documentation is maintained by the Organization. Proposed Completion Date: January 1, 2024
View Audit 348068
Finding 529226 (2022-002)
Material Weakness 2022
Neighborhoods, Inc. of Battle Creek
MI
Allowable Costs / Cost Principles Material Weakness Reporting
Now that disbursements are 100% in-house, the President & CEO provides final written approval on all timecards and payables. Chairman of the Loan & Finance Committee remotely reviews journal entries in accounting software monthly. Contact Person Responsible for Corrective Action: Lisa Ripper Antic...
Now that disbursements are 100% in-house, the President & CEO provides final written approval on all timecards and payables. Chairman of the Loan & Finance Committee remotely reviews journal entries in accounting software monthly. Contact Person Responsible for Corrective Action: Lisa Ripper Anticipated Completion Date: 7/1/2023
View Audit 347220
Finding 529159 (2022-003)
Material Weakness 2022
Oregon Coalition Against Domestic & Sexual Violence
OR
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact person(s) responsible: Associate Director, BB Beltran Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved and comply with all established policies. Specifically, adequate docume...
Contact person(s) responsible: Associate Director, BB Beltran Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved and comply with all established policies. Specifically, adequate documentation should include original itemized invoices or receipts, and clear documentation of review and approval. Management Response: NEW Corrective Action Plan: OCADSV implemented a third-party service for tracking the Coalitions costs by program in January of 2023. The submission, coding, approval and payment are processed within this software, which also allows for an audit trail of the processes performed by user and quick access to scanned original documentation. Quarterly budget expense reimbursements are prepared and submitted for review to the Associate Director and/or the Grants Manager. The monthly/quarterly reports are reviewed and approved, with general ledger support, before sending them to the funding agency as the quarterly invoice for reimbursements. Anticipated completion date: 09/30/24
View Audit 347141
Finding 528934 (2022-009)
Material Weakness 2022
Iliff School of Theology
CO
Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness
Condition: The Institution does not have evidence that exit counseling was provided to students who withdrew or graduated as required by 34 CFR 682.604. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its stude...
Condition: The Institution does not have evidence that exit counseling was provided to students who withdrew or graduated as required by 34 CFR 682.604. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school has also ensured that this third-party processor is properly coordinated with the registrar’s office to meet federal requirements for exit counseling when status changes are processed. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
Finding 528933 (2022-008)
Material Weakness 2022
Iliff School of Theology
CO
Material Weakness Matching / Level of Effort / Earmarking Special Tests & Provisions
Condition: The Institution does not have written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid program...
Condition: The Institution does not have written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. All verification procedures are established, and documentation will be maintained to demonstrate compliance. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
Finding 528932 (2022-007)
Material Weakness 2022
Iliff School of Theology
CO
Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking
Condition: The Institution does not have a documented Direct Loan quality assurance program. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school will coordinate with this third-...
Condition: The Institution does not have a documented Direct Loan quality assurance program. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school will coordinate with this third-party processor to ensure that there is a documented quality assurance program that is regularly exercised for compliance purposes. All documentation will be maintained. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
Finding 528931 (2022-006)
Material Weakness 2022
Iliff School of Theology
CO
Questioned Costs Student Financial Aid Material Weakness
Condition: Our audit procedures identified an instance where the Institution could not locate evidence that the required R2T4 calculation under federal regulation was completed. The total aid disbursed to this student was $5,125. Planned Corrective Action: The Iliff School of Theology has contracte...
Condition: Our audit procedures identified an instance where the Institution could not locate evidence that the required R2T4 calculation under federal regulation was completed. The total aid disbursed to this student was $5,125. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. This third-party processor is adequately skilled to complete Return of Title IV calculations and includes an established review process for quality control. All documentation will be maintained. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905 Questioned Costs: $1
Finding 528930 (2022-005)
Material Weakness 2022
Iliff School of Theology
CO
Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking
Condition: The Institution does not reconcile institutional records with Direct Loan funds received from the Secretary of the U.S. Department of Education and the Direct Loan disbursement records submitted to and accepted by the Secretary of the U.S. Department of Education. Planned Corrective Acti...
Condition: The Institution does not reconcile institutional records with Direct Loan funds received from the Secretary of the U.S. Department of Education and the Direct Loan disbursement records submitted to and accepted by the Secretary of the U.S. Department of Education. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs who will ensure that direct loan reconciliations are conducted on a monthly basis in coordination with the business office. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
Finding 528927 (2022-002)
Material Weakness 2022
Iliff School of Theology
CO
Student Financial Aid Reporting Material Weakness
Condition: Our audit procedures identified instances of inaccurate or untimely reporting of enrollment information to NSLDS. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school ...
Condition: Our audit procedures identified instances of inaccurate or untimely reporting of enrollment information to NSLDS. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school has also ensured that this third-party processor is properly coordinated with the registrar’s office to meet federal requirements for NSLDS enrollment reporting. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
Finding 528923 (2022-004)
Material Weakness 2022
Iliff School of Theology
CO
Student Financial Aid Material Weakness
Condition: The institution submitted a FISAP to the U.S. Department of Education that reported inaccurate information in several data fields within the report. In addition, there was no evidence that an individual other than the preparer reviewed the report. Planned Corrective Action: The Iliff Sch...
Condition: The institution submitted a FISAP to the U.S. Department of Education that reported inaccurate information in several data fields within the report. In addition, there was no evidence that an individual other than the preparer reviewed the report. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. Preparation and submission of the FISAP will be completed with coordination between the VP of Business and the third-party processor. This includes a quality review process for accuracy. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
Finding 528922 (2022-003)
Material Weakness 2022
Iliff School of Theology
CO
Student Financial Aid Material Weakness Internal Control / Segregation of Duties
Condition: Due to the limited number of personnel within the Financial Aid Department, the director of financial aid is solely responsible for packaging, awarding, and disbursing to student accounts Federal Student Financial Aid (Title IV) as well as calculating return of Title IV funds for students...
Condition: Due to the limited number of personnel within the Financial Aid Department, the director of financial aid is solely responsible for packaging, awarding, and disbursing to student accounts Federal Student Financial Aid (Title IV) as well as calculating return of Title IV funds for students who withdraw from the School to student accounts. The packaging of Title IV aid and the return of Title IV funds are complex calculations that are not formally reviewed by another employee. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. This third-party processing company is structured to properly segregate financial processing and includes a quality review function. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
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