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Corrective Action Plans

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Finding 396027 (2023-001)
Significant Deficiency 2023
Harrisburg Area YMCA
PA
Questioned Costs Allowable Costs / Cost Principles § 200.430
Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Action Taken: The Harrisbu...
Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Action Taken: The Harrisburg Area YMCA's Compliance Officer has created a tracking sheet that will allow employees to keep track of their tasks and hours as related to grant programs. The employee will sign off on each sheet.
View Audit 305627 Questioned Costs: $1
Wesley Village INC
OH
Questioned Costs Internal Control / Segregation of Duties
Management agreed with the recommendation and made the deposit of $7,317 subsequent to year end in April 2024.
Management agreed with the recommendation and made the deposit of $7,317 subsequent to year end in April 2024.
View Audit 305623 Questioned Costs: $1
Finding 396021 (2023-001)
Significant Deficiency 2023
City of San Angelo, Texas
TX
Questioned Costs Significant Deficiency
Contact Person Responsible for Corrective Action: Assistant Director of Finance, Ryan Gaddy Corrective Action: Reports from the automated timecard system company have been identified to which provide exceptions for overrides made. Anticipated Completion Date: Completed Corrective Action: Work wit...
Contact Person Responsible for Corrective Action: Assistant Director of Finance, Ryan Gaddy Corrective Action: Reports from the automated timecard system company have been identified to which provide exceptions for overrides made. Anticipated Completion Date: Completed Corrective Action: Work with automated timecard system company to designate a department head who does not have access to overrides in the timecard system to approve all time worked. Time entered will be first approved by the employee, secondly by the department timekeeper, and finally by the department manager/director. Timekeepers are unable to edit their own time; only the department manager/director will have the ability to edit the timekeeper’s time. Anticipated Completion Date: May 31, 2024 Corrective Action: Overtime will no longer be manually input into timecard system; overtime will only be calculated by the timecard system. Anticipated Completion Date: Completed
View Audit 305619 Questioned Costs: $1
Finding 396004 (2023-004)
Material Weakness 2023
Boys and Girls Clubs of Philadelphia, Inc.
PA
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.329
Out of over 182 compliance records requested, the organization was unable to provide 3 health assessments, all other requested documentation was provided. The missing health assessments were for high school students, who are not required to provide them to attend school and often do not have access ...
Out of over 182 compliance records requested, the organization was unable to provide 3 health assessments, all other requested documentation was provided. The missing health assessments were for high school students, who are not required to provide them to attend school and often do not have access to updated health assessments. We have been directed by the funding agency never to exclude these youth from participation for an inability to obtain a health assessment. BGCP has already taken steps to address these issues. The funding agency, PHMC has begun sending monthly compliance reports. Over the last three months, we have collected 42% of missing health assessments organization wide. Additionally, on our recent FY24 Admin review from PHMC, which included a full compliance report, all of our sites received overall scores of above 95%. We will continue to monitor compliance and follow-up with youth and families to complete needed items.
View Audit 305611 Questioned Costs: $1
Finding 395990 (2023-002)
Material Weakness 2023
Boys and Girls Clubs of Philadelphia, Inc.
PA
Questioned Costs Allowable Costs / Cost Principles Cash Management
The questioned costs were immaterial and relate to a pay period that was split across the fiscal year (6/27/22 to 7/8/22, with a pay date of 7/15/22). Reports to the funder for the year ending 6/30/22 were due on 7/10/22, before all payroll information and supporting documentation for this pay perio...
The questioned costs were immaterial and relate to a pay period that was split across the fiscal year (6/27/22 to 7/8/22, with a pay date of 7/15/22). Reports to the funder for the year ending 6/30/22 were due on 7/10/22, before all payroll information and supporting documentation for this pay period was available. Therefore, the full pay period was included in the July reimbursement report. This practice was approved by the funder. Moving forward, the organization will be more cognizant of accrual dates for payroll reporting and submit a true-up as needed to ensure that payroll costs are correctly allocated at the end of the fiscal year. Additionally, in May 2024, the organization will be implementing a new electronic payroll system that will allow us to obtain this information more quickly at the close of each fiscal year to complete billing reports.
View Audit 305611 Questioned Costs: $1
Finding 395923 (2023-003)
Significant Deficiency 2023
Wauwatosa School District
WI
Questioned Costs Cash Management
The district has changed internal verifications and has engaged a new Medicare processing provider which will ensure future compliance with having all M5 forms on file.
The district has changed internal verifications and has engaged a new Medicare processing provider which will ensure future compliance with having all M5 forms on file.
View Audit 305572 Questioned Costs: $1
Finding 395912 (2023-002)
Material Weakness 2023
Louisville Metro Housing Authority
KY
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding Reference Number: 2023-002 Statement of Concurrence or N onconcurrence: Louisville Metro Housing Authority agrees with Cherry Bekaert in reference to audit finding 2023-002. Corrective Action: To verify that the hours charged by maintenance staff are reasonable, Central Maintenance superviso...
Finding Reference Number: 2023-002 Statement of Concurrence or N onconcurrence: Louisville Metro Housing Authority agrees with Cherry Bekaert in reference to audit finding 2023-002. Corrective Action: To verify that the hours charged by maintenance staff are reasonable, Central Maintenance supervisors/coordinators will verify the accuracy of the hours recorded to work orders completed. Questionable hours will be reviewed and corrected when appropriate. The report will then be submitted to Finance to be charged to Public Housing development. The Finance Department will perform an additional review for reasonableness prior to posting. Name of Contact Person: Greg Crum, Director of Property Management, 502-569-3416, crum@lmhal.org Projected Completion Date: Louisville Metro Housing Authority implemented the corrective action measure in April 2024. LMHA will monitor the issue on a monthly basis in conjunction with its month end accounting close process to ensure compliance with the special fees charged in related party transactions. QUESTIONED COSTS All costs were corrected and fees were reversed. If the (Office of Policy and Management and/ or Oversight Agency) has questions regarding this Plan, please call Jeff Ralph at 502-569-4372.
View Audit 305538 Questioned Costs: $1
Washington Adventist University
MD
Questioned Costs Special Tests & Provisions Student Financial Aid
I will ensure the Financial Aid Office works closely with the Accounts Payables department to monitor that all Title IV refund checks have been cashed after 30 days of issuance of the refund. If a check has not been cashed a new check will be reissued immediately. If, after 30 days of the reissuance...
I will ensure the Financial Aid Office works closely with the Accounts Payables department to monitor that all Title IV refund checks have been cashed after 30 days of issuance of the refund. If a check has not been cashed a new check will be reissued immediately. If, after 30 days of the reissuance, the check has not been cashed then the funds will be returned to the Department of Education within the mandated 45-day period.
View Audit 305536 Questioned Costs: $1
Finding 395909 (2023-001)
Significant Deficiency 2023
Washington Adventist University
MD
Questioned Costs Student Financial Aid Special Tests & Provisions
We recently completed the transition and onboarding of departmental staff which would allow the University to fully enact its plan to ensure both the financial aid and the Registrar's office will perform prompt review of processing University withdrawals. The Registrar's office will develop process ...
We recently completed the transition and onboarding of departmental staff which would allow the University to fully enact its plan to ensure both the financial aid and the Registrar's office will perform prompt review of processing University withdrawals. The Registrar's office will develop process and procedures documentation as an internal control measuring tool to ensure that Administrative Withdrawals (AW) and Withdrawals for lack of attendance (WA) that affect student emollment are identified immediately. Staff in the Financial Aid and the Registrar's office will actively take part in training workshops and webinars provided by the Depatiment of Education and NASF AA for continuing education to stay abreast of new developments and best practices in the industry.
View Audit 305536 Questioned Costs: $1
Finding 395826 (2023-002)
Material Weakness 2023
National Council for Behavioral Health and Subsidiary
DC
Questioned Costs Internal Control / Segregation of Duties
National Council for Behavioral Health (d/b/a National Council for Mental Wellbeing) Corrective Action Plan Department of Health and Human Services The National Council for Mental Wellbeing respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and a...
National Council for Behavioral Health (d/b/a National Council for Mental Wellbeing) Corrective Action Plan Department of Health and Human Services The National Council for Mental Wellbeing respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Marcum LLP 1899 L Street NW Suite 850 Washington DC 20036 The finding from the September 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding No. 2023-002: Inadequate Review of Subsidiary Ledger – Material Weakness Recommendation We recommend that the Council enhance its internal control over reconciliation and review to ensure that its subsidiary ledgers only include proper and valid transactions. Management’s Response: When uncashed checks were reissued in the previous accounting system, there were occurrences that we did not fully complete a second step needed to void these checks. This resulted in recording duplicate expense and accounts payable in these occurrences. The error was not discovered due to the subsidiary ledger not being fully scanned for content by preparers and reviewers in the previous system. For our ongoing financial reconciliation process, several internal controls are already in place to catch such errors. One, this two-step error is no longer possible in our new accounting system that when live on October 1, 2022. Two, a continuation of ongoing comprehensive reconciliations of all balance sheet accounts, to include accounts payable, a proper segregation of duties, where staff/senior accountants prepare reconciliations and accounting management reviews. Going forward the preparers and reviewers procedure is to fully review the contents of the accounts payable subsidiary ledger just the same as we do with every other balance sheet account. Regarding the monies owed on closed federal awards, staff are currently reaching out to those federal project officials to facilitate reimbursement. Contact Person Responsible for Corrective Action: Jonathan Hutchins Expected Completion Date: 5/31/2024
View Audit 305464 Questioned Costs: $1
Finding 395815 (2023-102)
Material Weakness 2023
Greater Phoenix Urban League INC
AZ
Questioned Costs Allowable Costs / Cost Principles Reporting
Finding 2023-102 – Allowable Costs/Cost Principle (Material Weakness, Compliance Finding) Responsible Individual: William Bridgeman-Chief Fiscal Officer Corrective Action Plan: The organization tracks all revenue and expenses specifically and directly related to the Head Start Program CFDA 93.600 by...
Finding 2023-102 – Allowable Costs/Cost Principle (Material Weakness, Compliance Finding) Responsible Individual: William Bridgeman-Chief Fiscal Officer Corrective Action Plan: The organization tracks all revenue and expenses specifically and directly related to the Head Start Program CFDA 93.600 by individual general ledger. Each revenue and expenses account are supported with documentation. Classes within QuickBooks are available within the platform. However, using classes is optional and with the purchase of the more advance version of QuickBooks “QuickBooks Enterprise Platinum” it’s the intent of the organization to move to enhanced detail general ledger accounts (which will provide detail data relating to each individual transaction). As it relates to Assistance Listing No 93.185 National Urban League Vaccine Equity 2021-22 in the amount of $40,000 and Assistance Listing no. 10-551 in the amount of $52,129 is not affiliated with Head Start from a program perspective. No staff time or expenses of the two grants are related to the Head Start Program. Each of the reference programs are stand-alone funded through a third-party pass through grantee and not a direct grant from a federal agency. However, the organization will establish separate classes within QuickBooks Enterprise Platinum for each federal and state contract. The implementation of the vertical classes within the QuickBooks Enterprise Platinum platform will consist of the reconciliation of cost reimbursements with a separate and dedicated “in kind” calculation of 25% within the class where applicable as per grantee requirement. Implementation Date: July 1, 2024
View Audit 305459 Questioned Costs: $1
Finding 395814 (2023-101)
Material Weakness 2023
Greater Phoenix Urban League INC
AZ
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2023-101 Allowable Costs/Cost Principle and Reporting (Material Weakness Compliance Finding) Repeat Finding Responsible Individuals: William Bridgeman Chief Fiscal Officer Natalie Alvarez- Chief Operating Officer Head Start Director Corrective Action Plan: Greater Phoenix Urban League has r...
Finding 2023-101 Allowable Costs/Cost Principle and Reporting (Material Weakness Compliance Finding) Repeat Finding Responsible Individuals: William Bridgeman Chief Fiscal Officer Natalie Alvarez- Chief Operating Officer Head Start Director Corrective Action Plan: Greater Phoenix Urban League has received great support from our community partners by providing in-kind space in 4 school districts and the abundance of parent volunteer support for our Head Start program, however, the program struggles to identify the in-kind match during the turn to full on campus instruction. COVID19 has had a considerable impact on the programs ’s ability to meet the non-federal share obligation as families and community volunteers are not allowed fully back onto Head Start Campuses and enrollment has declined. The program was unable to open several classrooms due to lack of qualified staff and low enrollment. In the past, Greater Phoenix Urban League Head Start has relied heavily on in-kind Space as the main source of program match and with the closing of classrooms in-kind was very difficult to collect. We believe we have worked towards meeting the challenge of program in-kind match. We have used ARPA funds to develop “A grow your own program.” Greater Phoenix Urban League Head Start has recruited parents and the community to participant in a workforce development program to train and hire new Head Start staff as classroom aides and teacher assistances. We also have contracted with an organization to provided contracted instructional support to open up temporarily closed classrooms. The program will continue to identify non-federal share to meet the obligations of the grant award. COVID will continue to have an impact on the programs ’s ability to meet non-federal share but it certainly opens new channels of identifying non-federal share. The following steps are in progress of being implemented in fiscal year 23-24 within the grantee: • An internal control process has been developed to review the current system to document the resources for non-federal share. A Data Assistant will review and analyze at our process in collecting in kind. • Revised Policies and procedures will be developed to assisted instructional staff to collect parent volunteer hours. • Parent Policy Committee will be trained on the non-federal share in-kind as it relates to their important role within the Head Start Program. • Greater Phoenix Urban League Head Start will continue to review the internal control process annually to ensure compliance with the Head Start Program Performance Standards, federal regulations, and City of Phoenix Grantee regulations. • Greater Phoenix Urban League Chief Fiscal Officer, fiscal staff, Program Director and Grantee Fiscal and Program staff will meet monthly to review fiscal reporting and requirements, to ensure grant obligations are on track. • Greater Phoenix Urban League will continue their efforts to identify citywide partners that can provide non-federal share to the Head Start Program. • Greater Phoenix Urban League Chief Fiscal Officer, fiscal staff, Program Director and Grantee Fiscal and Program staff will meet monthly to review fiscal reporting and requirements, to ensure grant obligations are on track. • All third-party appraisals will be conducted in May 2024 to reflect the current market value of space and real property. • The activities mentioned above will assist the Greater Phoenix Urban League-Head Start Program in meeting its obligations in the coming years. Anticipated Completion Date: Ongoing throughout the contract period on an annualized basis. May 1, 2024
View Audit 305459 Questioned Costs: $1
Finding 395808 (2023-001)
Significant Deficiency 2023
Aarp Foundation
DC
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring
Person responsible for corrective action Emily Allen, SVP Programs Corrective Action The Foundation concurs with this finding. We have worked with the U.S. Department of Labor and the matter is now closed. In February 2024, the Foundation repaid the $435,289 identified in this finding, and a mod...
Person responsible for corrective action Emily Allen, SVP Programs Corrective Action The Foundation concurs with this finding. We have worked with the U.S. Department of Labor and the matter is now closed. In February 2024, the Foundation repaid the $435,289 identified in this finding, and a modified final report has been filed. The Foundation will design and implement additional processes to ensure that earmarking requirements are monitored on a continuous basis by SCSEP staff. In the meantime, the Foundation has implemented additional controls to address the risks of noncompliance with earmarking requirements. Beginning with the March 2024 quarterly report (which was filed on April 9, 2024), all such reports will be reviewed by the Group Controller and Assistant National Director, SCSEP, with specific reference to the earmarking requirements. In the event of any report identifying a risk of noncompliance with the earmarking requirements, the Foundation will immediately raise the matter with our colleagues at the U.S. Department of Labor. Anticipated Completion Date Initial implementation completed, with further control enhancements to be in place by June 30, 2024
View Audit 305433 Questioned Costs: $1
Winnebago Cusd #323
IL
Questioned Costs
Monitoring the grant and what is being purchased using grant account numbers, making sure that only approved expenditures are being purchased and approved with the grant. See full Corrective Action Plan on district letterhead.
Monitoring the grant and what is being purchased using grant account numbers, making sure that only approved expenditures are being purchased and approved with the grant. See full Corrective Action Plan on district letterhead.
View Audit 305425 Questioned Costs: $1
Finding 395759 (2023-004)
Significant Deficiency 2023
Grand Forks Regional Airport Authority
ND
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact Person – Krista Martin, Director of Finance and Administration, and Ryan Riesinger, Executive Director Corrective Action Plan – Review and update procedures over payment requests to ensure allowability accuracy. Completion Date –December 31, 2024
Contact Person – Krista Martin, Director of Finance and Administration, and Ryan Riesinger, Executive Director Corrective Action Plan – Review and update procedures over payment requests to ensure allowability accuracy. Completion Date –December 31, 2024
View Audit 305388 Questioned Costs: $1
Finding 395755 (2023-002)
Significant Deficiency 2023
Occk, Inc.
KS
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Auditors’ Recommendation: We recommend the Agency implement control activities and monitoring procedures to ensure monthly reports that are submitted to the funding agencies are accurately reflecting allowable grant costs. Action Taken: We agree with the finding and have taken the actions as outlin...
Auditors’ Recommendation: We recommend the Agency implement control activities and monitoring procedures to ensure monthly reports that are submitted to the funding agencies are accurately reflecting allowable grant costs. Action Taken: We agree with the finding and have taken the actions as outlined in finding 2023‐001 to fully address and improve the control process. Specifically, Agency management has reviewed the internal processes and enhanced control activities to ensure the mechanic salaries are accurately reported in the monthly operating reports going forward.
View Audit 305387 Questioned Costs: $1
Finding 395754 (2023-001)
Significant Deficiency 2023
Occk, Inc.
KS
Questioned Costs Allowable Costs / Cost Principles
Auditors’ Recommendation: Agency management took immediate action to determine the effect for the entire year, communicated with the auditor, communicated with the Kansas Department of Transportation, and developed the plan to respond to the finding. As recommended by the Kansas Department of Transp...
Auditors’ Recommendation: Agency management took immediate action to determine the effect for the entire year, communicated with the auditor, communicated with the Kansas Department of Transportation, and developed the plan to respond to the finding. As recommended by the Kansas Department of Transportation, a check for $13,715 will be written to the Kansas Department of Transportation. The last six‐month amount of $20,781 will be reported on the February, 2024, operating report to reduce the Kansas Department of Transportation reimbursement provided to the Agency for the year ending June 30, 2024. Action Taken: We agree with the finding and have taken the following actions to fully address and correct the discrepancies. 1. Agency management reviewed all twelve months of 2023 billing to determine the total amount to return to the Kansas Department of Transportation. After this review, management determined that the overreporting discrepancies began in January, 2023, and occurred every month through December, 2023. 2. A meeting was held between Agency management and the Kansas Department of Transportation Program Administrator and Program Consultant to discuss the findings and determine a plan of action to correct the discrepancies. The action planned is outlined in the Recommendation section of this finding. 3. Monthly Operating Budget billings for January 2023 through December 2023, were reviewed and the appropriate amounts that should have been billed were determined and compared to the actual amount billed to KDOT. The net result is as identified in the Recommendation section of this finding. 4. Agency management has reviewed the internal processes and enhanced control activities to ensure the mechanic salaries are accurately reported in the monthly operating reports going forward.
View Audit 305387 Questioned Costs: $1
Fountain Court Consumer Housing Cooperative, Inc.
IN
Questioned Costs
Management deposited $1,980 on March 15, 2024 to fully fund the replacement reserve.
Management deposited $1,980 on March 15, 2024 to fully fund the replacement reserve.
View Audit 305365 Questioned Costs: $1
Finding 395730 (2023-005)
Significant Deficiency 2023
Central Montana Medical Center
MT
Questioned Costs Allowable Costs / Cost Principles § 200.303
2023‐005 – Year Ended June 30, 2023 Department of Health and Human Services Federal Assistance Listing/# 93.498 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: 2 CFR 200.303(a) establis...
2023‐005 – Year Ended June 30, 2023 Department of Health and Human Services Federal Assistance Listing/# 93.498 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Facilities claimed equipment costs under the Provider Relief Fund program for a project that was not complete at the end of the period of availability, or December 31, 2022. Costs were improperly included within the Period 4 report and caused the reporting submitted to the Department of Health and Human Services to be inaccurate. Responsible Individual: Perry Howell, CFO Corrective Action Plan: The Facilities will enhance internal control policies to ensure all amounts are adequately documented and properly recorded in the reports required to be submitted to the federal agency. The Facilities will enhance internal control policies to ensure that the required reports are properly reviewed prior to submission to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: June 2024
View Audit 305361 Questioned Costs: $1
Finding 395728 (2023-001)
Significant Deficiency 2023
Luther Crest, INC
KS
Questioned Costs HUD Housing Programs Reporting
Name of auditee: Luther Crest, Inc.; HUD auditee identification number: HUD Project No. 074-EE033-WAH; Name of audit firm: Carter & Company, CPA; Period covered by the audit year: January 1, 2023 through December 31, 2023; CAP prepared by: Name: Trey Knight, Position: Operations Analyst, Telephon...
Name of auditee: Luther Crest, Inc.; HUD auditee identification number: HUD Project No. 074-EE033-WAH; Name of audit firm: Carter & Company, CPA; Period covered by the audit year: January 1, 2023 through December 31, 2023; CAP prepared by: Name: Trey Knight, Position: Operations Analyst, Telephone number: 913-947-3131; 1. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: Finding 2023-001 - Pursuant to the requirements of the regulatory agreement the Organization is required to comply with all HUD regulations and other requirements. The Regulatory Agreement establishes the requirement to fund a replacement reserve in an amount determined by HUD. (1) Comments on the Finding and Each Recommendation. The project encountered cash flow issues during 2023. (2) Actions Taken on the Finding. Management is preparing documentation to submit for a Budget Based Rent increase to alleviate cash flow issues and fund the Reserve.
View Audit 305353 Questioned Costs: $1
City of New Iberia
LA
Questioned Costs Procurement, Suspension & Debarment
Recommendation: The City did not obtain bids for the purchase of equipment totaling $268,640. The City should implement policies and procedures to ensure compliance. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure compliance.
Recommendation: The City did not obtain bids for the purchase of equipment totaling $268,640. The City should implement policies and procedures to ensure compliance. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure compliance.
View Audit 305307 Questioned Costs: $1
City of New Iberia
LA
Questioned Costs Cash Management
Recommendation: The City used grant funds to pay expenditures that were already requested for reimbursement from the LCDBG grant and Clean Water State Revolving Funds. The City should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Corre...
Recommendation: The City used grant funds to pay expenditures that were already requested for reimbursement from the LCDBG grant and Clean Water State Revolving Funds. The City should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Corrective Action Plan: The City agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 305307 Questioned Costs: $1
Lancaster Village Consumer Housing Cooperative
IN
Questioned Costs
None necessary – REAC filed January 2024
None necessary – REAC filed January 2024
View Audit 305290 Questioned Costs: $1
Caap Housing, Inc. Dba Emma O. Johnson Homes 073-11685
IN
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Auditee: CAAP Housing, Inc. HUD Project Number: 073-11685 Audit Firm: Agresta, Storms & O’Leary PC Audit Period Ended December 31, 2023 Corrective Action Plan Prepared by: Name: Chuck Pechette Position: President, Mark III Management A. Current Findings on ...
CORRECTIVE ACTION PLAN Auditee: CAAP Housing, Inc. HUD Project Number: 073-11685 Audit Firm: Agresta, Storms & O’Leary PC Audit Period Ended December 31, 2023 Corrective Action Plan Prepared by: Name: Chuck Pechette Position: President, Mark III Management A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2023-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding that the security deposit cash account was underfunded at December 31, 2023. B. Action Taken or Planned on the Finding: Management will transfer the required funds to the security deposit cash account when the funds are available. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations See Finding No. 2023-001 for status of Finding No. 2022-001. Respectfully Submitted, Chuck Pechette President Mark III Management
View Audit 305189 Questioned Costs: $1
Finding 395524 (2023-001)
Significant Deficiency 2023
Universidad Teologica Del Caribe, Inc.
PR
Questioned Costs Student Financial Aid Procurement, Suspension & Debarment
Institutional Comments on Findings and Recommendations: Compliance Requirements – Applicable After a Student Begins Attendance: The institution agrees with the auditors on this finding in which there were two (2) cases where the auditors noted that the institution failed to determine that the stud...
Institutional Comments on Findings and Recommendations: Compliance Requirements – Applicable After a Student Begins Attendance: The institution agrees with the auditors on this finding in which there were two (2) cases where the auditors noted that the institution failed to determine that the students withdrew within fourteen (14) days after the student’s last day of attendance. In one (1) of the two (2) cases the Date of Determination was twenty-two (22) days after the Last Day of Attendance and in the second case, the Date of Determination was Three (3) days after the Last Day of Attendance. All funds due to the Department, (for the first case $682.00 of Unsub. Direct Loan funds and in the second case $974.22 of Federal Pell Grant funds), were returned within the forty-five (45) days required timeframe as of the Date of Determination of each case. This process was evidenced to the auditors for their records. Actions Taken or Planned: The institution is fully aware of the Return of Title IV funds (R2T4) reporting requirements and deadlines. The issue related to this finding was identified as a lack in some Faculty notifying student absences within the fourteen (14) day timeframe to process an R2T4 in a timely manner as required. Although this issue was already discussed with them by the Dean of Academic Affairs, an additional follow up meeting would be held to remind them of the importance in monitoring student attendance and notifying student absences to the Registrar office within the required timeframes to fully comply with the R2T4 reporting requirements. Status of Corrective Actions on Prior Findings: The issue as related to this finding occurred in the past audit.
View Audit 305178 Questioned Costs: $1
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