Corrective Action Plans

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Corrective Action: The Organization has put measures in place to ensure that all cost expenditures are properly documented and supported before being charged for the grant. We now have a cost allocation plan that summarizes in writing the methods and procedures that the Organization will use to allo...
Corrective Action: The Organization has put measures in place to ensure that all cost expenditures are properly documented and supported before being charged for the grant. We now have a cost allocation plan that summarizes in writing the methods and procedures that the Organization will use to allocate costs to various programs, grants, contracts and agreements. Staff Responsible: Shem Odhiambo, Fiscal Director is responsible for implementing the corrective action plan. Completion plan and dates: The following corrective action plan will be implemented by February 1, 2024.
View Audit 289926 Questioned Costs: $1
To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, a...
To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addressing the finding in the Report of Independent Auditors on Compliance for the Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance for the year ended September 30, 2023. Response and Corrective Action Plan Finding 2023-001: Department of Housing and Urban Development - Continuum of Care Program -Assistance Listing No. 14.267; Grant period: Year Ended December 31, 2023. Cause: Management did not obtain rate quotations from an adequate number of vendors, and did not retain sufficient documentation nor perform a formal assessment to proceed with the contracted services. Management Response: The Marjaree Mason Center (MMC) did not maintain proper records of the procurement process for two vendors associated with janitorial services and the client statistical database. MMC has formally started a new procurement policy for all vendors where the vendors will have their own procurement documents. The chosen vendors can be MMC's selected vendor from 1 - 3 years depending on the type of service. All quotes and bids will be maintained on MMC's server.
View Audit 289908 Questioned Costs: $1
Training was provided to staff reviewing applications. District has since joined the CEP and is streamlining the internal processes for identifying eligibility as low income.
Training was provided to staff reviewing applications. District has since joined the CEP and is streamlining the internal processes for identifying eligibility as low income.
View Audit 289879 Questioned Costs: $1
A. Incorrect Calculation of Return to Title IV Funds East Los Angeles College The corrective action plan that will be put in place is to develop a chart with a predetermined number of days based on the enrollment period. This will avoid the manual counting of the number of days for each student. We...
A. Incorrect Calculation of Return to Title IV Funds East Los Angeles College The corrective action plan that will be put in place is to develop a chart with a predetermined number of days based on the enrollment period. This will avoid the manual counting of the number of days for each student. We also trained an additional staff member to help with the workload. This will ensure that errors will be caught before the completion of the review process. Implementation will begin in Spring 2024. Staff is currently being trained. Personnel Responsible for Implementation: Gavino Herrera Position of Responsible Personnel: Financial Aid Supervisor Expected Date of Implementation: Spring 2024 Los Angeles Southwest College The corrective action that we are implementing to remediate this finding is to move the campus return to Title IV processing to the “R2T4 Unit” at the District Office. Personnel Responsible for Implementation: Muniece R. Bruton Position of Responsible Personnel: Financial Aid Manager Expected Date of Implementation: December 1, 2023 B. Untimely Notification of Grant Overpayment to Students and Secretary East Los Angeles College The Corrective Action plan is being implemented by providing an additional staff member to assist with the return to Title IV process along with helping with the validation to ensure calculation, notification, and reporting to NSLDS will be completed on a timely basis. A reminder is set in the Financial Aid Technician Outlook calendar to help remind them to help meet the deadline of the reporting requirement. Personnel Responsible for Implementation: Gavino Herrera Position of Responsible Personnel: Financial Aid Supervisor Expected Date of Implementation: Fall 2023 C. Distance Education Courses – Lack of Formal Process to Determine Accuracy of Student Withdrawal Date In the fall 2022 term, the District implemented training for all Distance Education (DE) faculty members to reduce the risk of data entry errors. DE faculty receive follow-up notifications at the beginning of every term). In addition, the District attempted to conduct random sampling to ensure the accuracy of the data entry. However, the District did not have the authorization or resources to perform sampling during the audit period. As a result, the corrective action plan (CAP) was only partially implemented during fiscal year 2023. In fall 2023, the District secured the human resources and required authorizations to conduct random sampling of the faculty data entry. The District’s Internal Audit Department (IAD) is performing random sampling of all campuses. As of fall 2023, all corrective actions have been fully implemented. Personnel Responsible for Implementation: Steve Giorgi, Betsy Regalado, Keyna Crenshaw Position of Responsible Personnel: Financial Aid Manager, Associate Vice Chancellor of Educational Programs and Institutional Effectiveness, LACCD Supervising Auditor) Expected Date of Implementation: Fall 2023
View Audit 289733 Questioned Costs: $1
The District believes this error was an isolated incident and the effect is minimal as we performed an extensive review of all nine campuses’ Pell grant award disbursements for the term and found that this was the only similar award. The District will monitor disbursements and will perform reconcili...
The District believes this error was an isolated incident and the effect is minimal as we performed an extensive review of all nine campuses’ Pell grant award disbursements for the term and found that this was the only similar award. The District will monitor disbursements and will perform reconciliation on a monthly basis. Personnel Responsible for Implementation: FA Office and the Central Financial Aid Unit. Position of Responsible Personnel: FA Managers Expected Date of Implementation: Already Implemented
View Audit 289733 Questioned Costs: $1
2023-005 Allowable Costs U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program review the compliance supplement and grant applications thoroughly to notate instances when federal approval is re...
2023-005 Allowable Costs U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program review the compliance supplement and grant applications thoroughly to notate instances when federal approval is required in advance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ECECD recognizes that ECECD did not fully comply with the IDEA part C grant award related to charging rent, occupancy, or space maintenance costs as direct costs prior to receiving approval from the US Education Department in the grant award letter. To correct this compliance oversight, ECECD has substituted funds from General Fund to cover the amount charged to the ECECDFIT2301 to replace the funds that ECECD inappropriately spends on rent, occupancy, and space maintenance. Additionally, ECECD will not charge these costs to this grant prior to receiving written approval in our grant award letter from the US Education Department. Additionally, the Chief Financial Officer (CFO) review, amend and enhance our process to ensure strict compliance with all grant requirements including those in the compliance supplement of 34 CFR Section 303.225(c)(3). Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; ECECD FIT Program Manager. Planned completion date for corrective action plan: June 30, 2024
View Audit 289732 Questioned Costs: $1
2023-004 Period of Performance U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program thoroughly review the dates on vouchers to ensure the activity is recorded to the right grant award based on...
2023-004 Period of Performance U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program thoroughly review the dates on vouchers to ensure the activity is recorded to the right grant award based on the period of performance. 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 as of September 2023, has taken immediate corrective action to address and rectify it. Upon identification of this compliance discrepancy, ECECD reviewed its internal processes and procedures to ensure that costs are appropriately incurred only within the specified period of performance. To prevent any further occurrences of costs being incurred outside the approved period, ECECD has enhanced our oversight mechanisms, implemented additional checks, and reinforced the importance of adhering to the stipulated timeframes within our organization. The cross-training and second review on all invoices has been implemented by the lead financial coordinator. ECECD also established a tracking log to ensure invoices are received and processed within the period of performance. Furthermore, ECECD began conducting a comprehensive review of all incurred costs after the period of performance to identify and rectify any discrepancies. Any such costs that were found to be in violation of federal compliance requirements have been addressed, corrected, and reported as necessary. To prevent any future lapses in reporting, the agency contract program manager will work collaboratively with ASD to develop a system to ensure all costs are incurred timely in the period of performance. This proactive measure will help us maintain transparency and accuracy in our reporting. ECECD is fully committed to strengthening our processes to ensure full compliance with reporting requirements moving forward. Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer. Planned completion date for corrective action plan: June 30, 2024
View Audit 289732 Questioned Costs: $1
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Federal Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial S...
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Federal Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate three (3) out of ten (10) annual failed inspections selected for testing. Context: The Authority did not properly abate three (3) out of ten (10) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $942 Cause: There is a significant deficiency in internal controls over compliance for the special tests and provisions type of compliance related to HQS inspections. 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 non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority has recognized the deficiencies 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 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
Corrective Action Planned: The District has reviewed and revised its controls to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records will also be reviewed, approved, and maintained by administrative personnel. Anticipated Comple...
Corrective Action Planned: The District has reviewed and revised its controls to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records will also be reviewed, approved, and maintained by administrative personnel. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of the finding in the current fiscal year. Contact Person Responsible: Cory Hoffman, Business Manager/Board Secretary
View Audit 289540 Questioned Costs: $1
Eligibility – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2023 Award Year; U.S. Department of Education Condition Of 40 students tested, two students were under-awarded subsidized and unsubsidized loans but were over-awarded subsidized loans. This was not a sta...
Eligibility – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2023 Award Year; U.S. Department of Education Condition Of 40 students tested, two students were under-awarded subsidized and unsubsidized loans but were over-awarded subsidized loans. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The College has implemented additional training requirements for staff responsible for awarding loans, including packaging examples for exceptional, less frequent items like those discovered during the audit. We have also changed our process to add loan fees into the calculated cost of attendance at the time of packaging for those students eligible for federal direct loans, and added additional reporting for late admits, those who wish to apply for financial aid after acceptance, and changes in financial aid eligibility, to ensure all applicable students have the loan fee added appropriately. In both cases, total aid awarded was accurate. Responsible Official: Allura Alonso, Director of Financial Aid Expected Completion Date: October 20, 2023 Summary Schedule of Prior Audit Findings None noted.
View Audit 289504 Questioned Costs: $1
Recommendation: The Auditor recommends that the procurement policy be updated to comply with all relevant federal procurement requirements and reviewed for necessary revisions regularly. Action Taken: The HEERF award should have been setup as a restricted fund. Going forward, all grants and contrac...
Recommendation: The Auditor recommends that the procurement policy be updated to comply with all relevant federal procurement requirements and reviewed for necessary revisions regularly. Action Taken: The HEERF award should have been setup as a restricted fund. Going forward, all grants and contracts will be classified as a restricted fund and federal compliance will be followed if it is applicable. Due Date of Completion: Done Responsible Official: Stephanie Gonzales – VPFA/Comptroller and Office of Research and Sponsored Projects
View Audit 16132 Questioned Costs: $1
Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable ...
Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable to ensure the schools remained in rank and serve order for 2022-2023. An error was made during the year-end budget cleanup, which changed the schools' original budget. Budget revisions were done, to the Title I budget, to clean up negatives and bring major function object positive at year-end. The entry should have been done within the individual school budgets so the total budget would match the original/final budget. If this entry had not been done, the rank and serve allocations would match to the original buget. Previously, the District has monitored the program correctly and has maintained the District’s rank and serve order. The District will provide training and guidance to the new staff overseeing the grant and the budget allocations to ensure and enforce rank and serve order is maintained going forward. The District has reached out to DOE for guidance on correcting the finding and will follow up with Sean Freeman in the audit resolution and monitoring department once the audit report is published.
View Audit 15892 Questioned Costs: $1
The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez...
The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez, Business Manager Proposed Completion Date: August 31,2024
View Audit 15851 Questioned Costs: $1
2023-003 Monitoring of payments to subrecipient Condition: Audit sample testing identified 2 out of 40 transactions that lacked adequate documentation to support subrecipient reimbursements. This may have resulted in payment of $11,383 in questioned costs. Of this amount, $3,624 is alleged to be a f...
2023-003 Monitoring of payments to subrecipient Condition: Audit sample testing identified 2 out of 40 transactions that lacked adequate documentation to support subrecipient reimbursements. This may have resulted in payment of $11,383 in questioned costs. Of this amount, $3,624 is alleged to be a fraudulent invoice submitted by a subrecipient. See finding 2023-002 for additional information. Recommendation: Management should consider developing appropriate written policies and procedures to ensure proper monitoring of payments to subrecipients. Management’s Response: We agree with the recommendations and will make necessary changes to policies and procedures.
View Audit 15785 Questioned Costs: $1
Status: In progress. Planned Corrective Action: This instance has been corrected as the employee's salary has been removed from the ESSER program and replaced with another eligible employee for FY23. Moving forward, employees charged to the High Cost Services program will be included in the overall ...
Status: In progress. Planned Corrective Action: This instance has been corrected as the employee's salary has been removed from the ESSER program and replaced with another eligible employee for FY23. Moving forward, employees charged to the High Cost Services program will be included in the overall grant tracker to ensure no more than 100% of their salary has been allocated across all grants. An additional quality review will be conducted prior to the final draw-down of federal grants (by July 15th, annually) to ensure that no employee has had more than 100% of their salary allocated to federal programs. Person(s) Responsible: Justin Pickel, Chief Operating Officer Estimated Completion Date: July 15, 2024
View Audit 15737 Questioned Costs: $1
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 11841 (2023-002)
Significant Deficiency 2023
The auditors noted the following in connection with our texting of compliance: • Concerning the D.R. Glass Library renovation project, the architect certified roughly two- thirds of the $450, 000 spent under the grant. The College paid out approximately $131,000 to the construction company without ...
The auditors noted the following in connection with our texting of compliance: • Concerning the D.R. Glass Library renovation project, the architect certified roughly two- thirds of the $450, 000 spent under the grant. The College paid out approximately $131,000 to the construction company without formal certification of incurred expenses. The construction company used AIA Document G702 for payment requests, which includes a certification section. Only three of the 11 payment requests had appropriate certification by the architect or the College before payment was made. • The interim report that was due on September 30, 2022 was dated October 31, 2022 and filed until November 4, 2022. To ensure compliance and the appropriateness of expenses, all payment requests should be certified either by the architect or the College’s designated, qualified person overseeing the project. All performance and financial reports should be filed timely. The College’s Corrective Plan: The College accepts the auditors’ recommendations. The College is comfortable that no unallowable cost payments were made in connection with this project; however, it understands that it needs to establish stricter guidelines when it comes to certifications of contractual payments. The College will more closely adhere to program reporting schedules.
View Audit 15661 Questioned Costs: $1
NHHI - Champlin, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findi...
NHHI - Champlin, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: Three of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for these tenants. Action Taken: The Project agrees with the finding. Tenant rent was recomputed in October 2023 and management will adjust a future monthly HUD billing.
View Audit 15637 Questioned Costs: $1
FINDING 2023-002: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project made two replacement reserve withdrawals for the same invoice. Recommendation: The Project should repay the amount improperly withdrawn from the replacement reserve account. Action Taken: The Project agrees wit...
FINDING 2023-002: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project made two replacement reserve withdrawals for the same invoice. Recommendation: The Project should repay the amount improperly withdrawn from the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $940 into the replacement reserve account in November 2023. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
View Audit 15632 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Robbinsdale Barrier Free Housing Corporation respectfully submits the following corrective action plans for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Robbinsdale Barrier Free Housing Corporation respectfully submits the following corrective action plans for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing, if necessary. Project managers should be aware of the importance of computing the tenant's medical expense deduction accurately. Action Taken: The Project agrees with the finding. Tenant rent was recomputed and management adjusted a future monthly HUD billing in October 2023.
View Audit 15632 Questioned Costs: $1
NHHI - New Brighton, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The fi...
NHHI - New Brighton, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action taken: Tenant rent was recomputed in October 2023 and management will adjust a future monthly HUD billing. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
View Audit 15628 Questioned Costs: $1
NHHI/ASI - Senior Bloomington, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, ...
NHHI/ASI - Senior Bloomington, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action taken: Tenant rent was recomputed in October 2023 and management will adjust a future monthly HUD billing.
View Audit 15626 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 223(f), Assistance Listing Number 14.155 One of the tenant files tested contained a mathematical error in computing the household net income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy from this tenant and make an adjustment on a future monthly HUD billing. Action Taken: The Project agrees with the finding. The HUD subsidy was recomputed using the proper household income in October 2023. If necessary, the excess amount received to date will reduce a future monthly HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Sarah Rosser at 952-876-9213.
View Audit 15624 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Mounds View Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minnea...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Mounds View Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project overpaid management fees to the management company. Recommendation: The management company should recompute management fees, and make the necessary adjustments. Action Taken: The Project agrees with the finding. The management company will recompute management fees for the year. The overpayment was refunded to the Project in October 2023. The finance team will be reminded to calculate management fees according to HUD guidelines. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.
View Audit 15622 Questioned Costs: $1
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