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Corrective Action Plans

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Finding 366759 (2023-002)
Material Weakness 2023
Shawnee State University
OH
Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking
Condition: The University did not return Title IV funds to the Department of Education within the required time frame for certain students who required a return of funds, and it did not initially identify all students who required a return of Title IV funds. Planned Corrective Action: Shawnee State ...
Condition: The University did not return Title IV funds to the Department of Education within the required time frame for certain students who required a return of funds, and it did not initially identify all students who required a return of Title IV funds. Planned Corrective Action: Shawnee State University will perform a comprehensive review of financial aid procedures (including review of financial aid processing, personnel responsibilities, system modifications) and make revisions to workflow to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted and any exceptions will be documented and corrected. Contact person responsible for corrective action: James Farmer, Chief Enrollment Officer and Greg Ballengee, Chief Financial Officer Anticipated Completion Date: 12/31/2023
View Audit 289758
Finding 366725 (2023-002)
Material Weakness 2023
New Mexico Early Childhood Education and Care Department
NM
Subrecipient Monitoring Material Weakness Reporting
Material Weakness in Internal Control and Material Noncompliance (Modified Opinion) 2023-002 (Previously component of 2022-002) FFATA Reporting U.S. Department of Health and Human Services Maternal, Infant, Early Childhood Home visiting Assistance Listing Numbers: 93.870 Recommendation: While t...
Material Weakness in Internal Control and Material Noncompliance (Modified Opinion) 2023-002 (Previously component of 2022-002) FFATA Reporting U.S. Department of Health and Human Services Maternal, Infant, Early Childhood Home visiting Assistance Listing Numbers: 93.870 Recommendation: While the program did perform the annual SF425 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the data collected from the subrecipients into the FSRF portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ECECD takes this matter seriously and has been committed to addressing and correcting it in FY23. ECECD implemented guidelines in FY23 that are accessible on our intranet that mandates all sub-recipients to complete and submit a FFATA report. Current existing FFATA reports have been submitted to the ASD Grants Management Division for further transmission to the appropriate Federal Reporting Agencies. ECECD is fully committed to ensuring compliance with FFATA reporting requirements for all our contracts. Additionally, to prevent any future lapses in FFATA reporting, the Chief Financial Officer (CFO) will develop a system where any contracts with subrecipients involving thirty thousand ($30,000.00) or more will be flagged for mandatory FFATA reporting. These proactive measures will help us maintain transparency and accuracy in our reporting, and ECECD is dedicated to its successful implementation. ECECD is fully committed to strengthening our processes to ensure full compliance with FFATA reporting requirements moving forward. Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; Inez Gonzales, Grants Manager; ECECD Program Managers. Planned completion date for corrective action plan: June 30, 2024
View Audit 289732
Finding 366682 (2023-001)
Material Weakness 2023
The Otis R. Bowen Center for Human Services, Inc.
IN
Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Bowen Center respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, Indiana 46204 Audit period ...
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Bowen Center respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, Indiana 46204 Audit period – Year Ended June 30, 2023 The finding from the 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS RELATED TO INTERNAL CONTROL OVER COMPLIANCE AND SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE 2023-001 – Material weakness related to sliding fee discount application Recommendation: The auditor recommends that procedures and policies surrounding sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications of sliding fee discounts are done correctly. In addition, the auditor recommends that all system settings surrounding sliding fee discounts are reviewed to make sure calculations are correctly performed. Planned Corrective Action: Management concurs with the recommendation. Policies and procedures regarding sliding fees will be reviewed and modified as necessary. In addition, sliding fee calculations will be automated when possible. * * * * * * * * * * * If there are any questions regarding this plan, please contact Jay Baumgartner, Chief Financial Officer at 574-269-0550.
View Audit 289623
Finding 366663 (2023-001)
Material Weakness 2023
Northeast Oregon Housing Authority
OR
Questioned Costs HUD Housing Programs Eligibility
Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Number: 14.871 Material Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Inspections Non Complia...
Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Number: 14.871 Material Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Inspections Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of sixteen (16) units, two (2) units did not have an annual HQS inspection performed. Our sample size is statistically valid. Known Questioned Costs: $8,640 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2024.
View Audit 289581 Questioned Costs: $1
Finding 366651 (2023-001)
Material Weakness 2023
Huntingdon Area School District
PA
Material Weakness Internal Control / Segregation of Duties
Huntingdon Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for the year ended June 30, 2023. Finding 2023-001 Prevailing Wage Rates Condition: The Huntingdon Area School District doe...
Huntingdon Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for the year ended June 30, 2023. Finding 2023-001 Prevailing Wage Rates Condition: The Huntingdon Area School District does not have internal control procedures designed and implemented for the review of federal prevailing wage rate requirements. Views of Responsible Officials: The School District's Business Manager is the responsible official for the Education Stabilization Fund grants. The Business Manager stated that they agree with and understand the finding. Planned Corrective Action: Documented internal control procedures will be designed and implemented for the review of federal prevailing wage rate requirements. Person Responsible for Corrective Action Plan: Superintendent Anticipated Completion Date: April 30, 2024
View Audit 289551
Finding 11966 (2023-001)
Material Weakness 2023
Sinclair Community College
OH
Student Financial Aid Material Weakness Reporting
Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Studen...
Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Student Loan Data System by way of the National Student Clearinghouse. This will include a review of enrollment reporting processing, personnel responsibilities, system modifications, and make all necessary revisions to workflows to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted and any exceptions will be documented and corrected. Contact person responsible for corrective action: Dr. Tina L. Hummons, Registrar, Office of Registration & Student Records Anticipated Completion Date: 12/31/2023
View Audit 15949
Finding 11924 (2023-004)
Material Weakness 2023
Perham Hospital District
MN
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303
Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost reven...
Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost revenue calculation causing errors in the lost revenue calculation which resulted in key line items being reported incorrectly in the Period 4 HHS Report. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. The HHS report will be corrected on the next required report to HHS, if applicable. Management will enhance internal control procedures around the secondary review of the HHS Report to ensure all key line items are properly supported. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023
View Audit 15889
Finding 11923 (2023-003)
Material Weakness 2023
Perham Hospital District
MN
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.303
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budget...
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budgeted net revenues to actual net revenues. The Organization utilized net revenues for part of the calculation and then utilized gross revenues in later quarters. This inconsistency of net and gross revenues caused a miscalculation of the Organization’s total lost revenue. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. Management will enhance internal control procedures around the secondary review of the lost revenue calculation. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023
View Audit 15889
Finding 11842 (2023-002)
Material Weakness 2023
Chillicothe Isd
TX
Questioned Costs Material Weakness Reporting
Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts....
Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts. Tony Martinez, the District's Superintendent, is responsible for implementing the plan.
View Audit 15666 Questioned Costs: $1
Finding 11708 (2023-001)
Material Weakness 2023
School District of Haveford Township
PA
HUD Housing Programs Material Weakness Reporting
Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are be...
Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are being provided by management to the Board of Directors.
View Audit 15527
Finding 11575 (2023-003)
Material Weakness 2023
Outpatient Medical Center, Inc.
LA
Allowable Costs / Cost Principles Material Weakness Reporting
2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for ...
2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for the UDS report will be retained and filed electronically in the designated folder. Anticipated completion date: April 2024 Contact person responsible for corrective action: Kathy Barroso, Financial Consultant
View Audit 15387
Finding 11564 (2023-002)
Material Weakness 2023
Eventide
MN
Material Weakness Reporting Internal Control / Segregation of Duties § 200.33
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a resident revenue calculation error of $269,085 on the HHS special report w...
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a resident revenue calculation error of $269,085 on the HHS special report with no impact to the actual lost revenues calculated (i.e. lost revenues reported were accurate on the HHS special report but key line items were misstated). Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: Eventide will enhance internal control policies to ensure the HHS special report is supported by accurate revenue calculations. The resident revenue numbers will be updated to the correct numbers on the next HHS special report, if applicable. Anticipated Completion Date: 9/30/23
View Audit 15370
Finding 11552 (2023-004)
Material Weakness 2023
Vista Homes Housing Corporation
NY
Eligibility HUD Housing Programs Material Weakness
The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
View Audit 15369
Finding 11551 (2023-003)
Material Weakness 2023
Vista Homes Housing Corporation
NY
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15369
Finding 11550 (2023-002)
Material Weakness 2023
Vista Homes Housing Corporation
NY
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15369
Finding 11549 (2023-001)
Material Weakness 2023
Vista Homes Housing Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15369
Finding 11546 (2023-004)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Eligibility HUD Housing Programs Material Weakness
The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
View Audit 15367
Finding 11545 (2023-003)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15367
Finding 11544 (2023-002)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15367
Finding 11543 (2023-001)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Special Tests & Provisions Material Weakness
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15367
Finding 11533 (2023-003)
Material Weakness 2023
Great Expectations Housing Corporation
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15366
Finding 11532 (2023-002)
Material Weakness 2023
Great Expectations Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15366
Finding 11531 (2023-001)
Material Weakness 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Special Tests & Provisions Cash Management
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15366
Finding 11523 (2023-003)
Material Weakness 2023
New Visions Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15365
Finding 11522 (2023-002)
Material Weakness 2023
New Visions Housing Corporation
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15365
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