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Corrective Action Plans

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Finding 503428 (2024-001)
Material Weakness 2024
Housing for the Multi-Handicapped Blind
NY
Reporting Internal Control / Segregation of Duties Questioned Costs
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 325558
Finding 503422 (2024-001)
Material Weakness 2024
Great Expectations Housing Corporation
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 325557
Finding 503395 (2024-003)
Significant Deficiency 2024
City of Ottawa
IL
Questioned Costs Cash Management § 200.502
Corrective Action Plan: Management agrees with the Auditor’s recommendations. The City has discussed this finding with our former auditors. Accounting staff and City grant personnel will work with third parties working with grants for the City to more frequently receive information and update the C...
Corrective Action Plan: Management agrees with the Auditor’s recommendations. The City has discussed this finding with our former auditors. Accounting staff and City grant personnel will work with third parties working with grants for the City to more frequently receive information and update the City's records accordingly. Person(s) Responsible (Name, title): Donald Harris, City Treasurer and Shelly Munks, City Clerk Timing for Implementation: Ongoing
View Audit 325552
Finding 503359 (2024-001)
Significant Deficiency 2024
Williams Baptist University
AR
Questioned Costs Student Financial Aid Cash Management
FINDING 2024-1 UNTIMELY RECONCILIATIONS Comments on Findings and Recommendations The management agent concurs with the auditor’s findings and recommendations. Actions Taken or Planned Management has assigned individuals responsible for performing monthly reconciliations.
FINDING 2024-1 UNTIMELY RECONCILIATIONS Comments on Findings and Recommendations The management agent concurs with the auditor’s findings and recommendations. Actions Taken or Planned Management has assigned individuals responsible for performing monthly reconciliations.
View Audit 325521
Friendship House North Two, Inc.
IN
Questioned Costs
The Project implemented a new system in place to ensure all replacement reserve deposits are deposited within the audit period.
The Project implemented a new system in place to ensure all replacement reserve deposits are deposited within the audit period.
View Audit 325507 Questioned Costs: $1
Meridian Community Unit School District #223
IL
Questioned Costs
When a grant is between multiple fiscal years, I will make sure that I do not cross the fiscal years in the journal entries.
When a grant is between multiple fiscal years, I will make sure that I do not cross the fiscal years in the journal entries.
View Audit 325446 Questioned Costs: $1
Prince Hall Plaza
IN
Questioned Costs
The Project will ensure that all information is received in a timely manner to complete the audit.
The Project will ensure that all information is received in a timely manner to complete the audit.
View Audit 325377 Questioned Costs: $1
Advanced Living Inc.'s Schwenckfeld Manor
PA
HUD Housing Programs Questioned Costs Cash Management
We will follow the recommendation received from HUD.
We will follow the recommendation received from HUD.
View Audit 325324
Finding 503253 (2024-004)
Significant Deficiency 2024
Sebeka Public Schools
MN
Reporting Internal Control / Segregation of Duties Questioned Costs
2024-004 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will begin reviewing and approving reports prior to submission for reimbursement. Completion Date – November 1, 2024
2024-004 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will begin reviewing and approving reports prior to submission for reimbursement. Completion Date – November 1, 2024
View Audit 325307
Finding 503199 (2024-004)
Significant Deficiency 2024
Alton Community Unit School District #11
IL
Reporting Questioned Costs
Condition: During testing of the Education Stabilization Fund, it was noted that the expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Recommendation: The expenditure reports filed with the Illinois State Board of Education should match t...
Condition: During testing of the Education Stabilization Fund, it was noted that the expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Recommendation: The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District's accounting system by function and object. Management Response: To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments. Anticipated Date of Completion: June 30, 2025
View Audit 325286
Finding 503195 (2024-003)
Significant Deficiency 2024
Alton Community Unit School District #11
IL
Period of Performance Reporting Questioned Costs
Condition: During testing of the IDEA flowthrough grant, it was noted that expenditures were reported in an incorrect quarter to the Illinois State Board of Education. Recommendation: The District should report expenditures to the Illinois State Board of Education in the quarter that the expendit...
Condition: During testing of the IDEA flowthrough grant, it was noted that expenditures were reported in an incorrect quarter to the Illinois State Board of Education. Recommendation: The District should report expenditures to the Illinois State Board of Education in the quarter that the expenditure is incurred. Management Response: The District will continue to monitor reporting by grant coordinators to ensure accurate reporting. Anticipated Date of Completion: June 30, 2025
View Audit 325286
Finding 503194 (2024-002)
Significant Deficiency 2024
Alton Community Unit School District #11
IL
Reporting Questioned Costs
Condition: The District did not submit timely expenditure reports on several IDEA cluster grants. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly ex...
Condition: The District did not submit timely expenditure reports on several IDEA cluster grants. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. Management Response: The District will submit timely periodic expenditure reports. Anticipated Date of Completion: June 30, 2025
View Audit 325286
Pontiac Volunteers of America Elderly Hsg, Inc. (mcdonald Sr.)
LA
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
View Audit 325281 Questioned Costs: $1
Finding 503180 (2024-001)
Significant Deficiency 2024
South Pointe Phase Ii, Inc.
LA
Questioned Costs HUD Housing Programs Reporting
Deposits to the replacement reserve accounts are set up to automatically debit the operating account and credit the replacement reserve account. In July, 2023, this transfer was completed in the amount of $1,200.00. However, due to a system glitch, South Pointe II did not receive their July HAP pa...
Deposits to the replacement reserve accounts are set up to automatically debit the operating account and credit the replacement reserve account. In July, 2023, this transfer was completed in the amount of $1,200.00. However, due to a system glitch, South Pointe II did not receive their July HAP payment from HUD. This resulted in funds not being sufficient for the replacement reserve transfer and the bank reversed the transfer making it appear that we withdrew money. We did not authorize a withdrawal of funds from the replacement reserve account.
View Audit 325250
Finding 503179 (2024-001)
Significant Deficiency 2024
Passman Plaza Ii, Inc.
LA
Questioned Costs HUD Housing Programs Reporting
An approval from HUD to withdraw funds from the replacement reserve account was processed twice in error. This was discovered when the bank reconciliation was done and immediately, the funds were returned to the replacement reserve account. At no time did the replacement reserve account fall under...
An approval from HUD to withdraw funds from the replacement reserve account was processed twice in error. This was discovered when the bank reconciliation was done and immediately, the funds were returned to the replacement reserve account. At no time did the replacement reserve account fall under the required balance.
View Audit 325249
Finding 503152 (2024-003)
Significant Deficiency 2024
Hill Top Home of Comfort, Inc.
ND
Questioned Costs Special Tests & Provisions Significant Deficiency § 200.303
Finding 2024-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans andGrants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry Le...
Finding 2024-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans andGrants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program's reserve fund is completed with formal documentation noting the review. The Business Office Manager will reconcile the bank statement and will sign off on the bank statement, along with the Administrator for the USDA Loan Reserve Bank Account. Anticipated Completion Date: Ongoing
View Audit 325174
Finding 503110 (2024-001)
Significant Deficiency 2024
Saint Martin's University
WA
Questioned Costs Student Financial Aid Significant Deficiency
Gramm-Leach-Bliley Act – Student Information Security – Significant Deficiency in Internal Controls over Compliance – Federal Assistance Listing Number 84.063, 84.268, 84.007, 84.033, 84.379, 84.038 Recommendation: The auditors recommend the University review the compliance requirements and update o...
Gramm-Leach-Bliley Act – Student Information Security – Significant Deficiency in Internal Controls over Compliance – Federal Assistance Listing Number 84.063, 84.268, 84.007, 84.033, 84.379, 84.038 Recommendation: The auditors recommend the University review the compliance requirements and update our written policy to ensure that it addresses all the required elements. Action taken: The CIO, Mary Donahoo, worked in conjunction with prior CFO to create a timeline for implementation for the requirements of GLBA. The Information Technology Services (ITS) department had begun policy development pertaining to the Gramm-Leach- Bliley Act (GLBA) specific elements in 16 CFR 314.4 during fiscal year 2024 but was unable to complete all the required implementations. The ITS department implemented, during fiscal year 2024, improvements to cyber security and minor elements of GLBA, including multifactor authentication. The action plan anticipates completion of all elements of GLBA by the end of the calendar year. Name of Responsible Party: Mary Donahoo Anticipated completion date: 12/31/2024
View Audit 325123
Manitowoc Voa Housing, Inc. (manitowoc Shores)
LA
Questioned Costs
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
View Audit 325002 Questioned Costs: $1
Finding 503018 (2024-001)
Significant Deficiency 2024
Dean College
MA
Student Financial Aid Questioned Costs Special Tests & Provisions
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loans, Assistance Listing Number 84.268; May 31, 2024 Award Year; U.S. Department of Education Condition ...
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loans, Assistance Listing Number 84.268; May 31, 2024 Award Year; U.S. Department of Education Condition Of the 17 students selected for enrollment reporting testing, 4 students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. View of Responsible Officials and Planned Corrective Actions Effective with the 2023-2024 Academic Catalog year, Dean College implemented a leave of absence policy (LOA) and a medical leave of absence policy (MLOA). These are intended as a temporary interruption of a student’s program of study for a semester. In the case of an MLOA, the reason for the leave is for health reasons (physical, mental or emotional). Extensions of a leave may be granted on a semester-by-semester basis for up to two years. Students on LOA or MLOA must notify the College after the end of their semester’s leave to indicate if they are planning to return in the subsequent semester, if they want to extend their leave by a semester, or if they are withdrawing from the College. As noted in the catalog, from a financial and financial aid perspective, both types of leave (LOA, MLOA) are treated the same as a withdrawal and is reported as such to the National Student Clearinghouse. Medical withdrawals and voluntary withdrawals are reported as withdrawals. Dean College also has a medical withdrawal policy and a voluntary withdrawal policy. These are not temporary interruptions of a student’s studies with an intent to return but are full withdrawals and reported as such. Students who later decide that they do want to return to Dean College must complete the readmission application. In this situation, it appears that the internal code used to record students who were leaving for medical reasons triggered a leave of absence coding to the Clearinghouse, not a withdrawal code as intended by College policy. Dean College reviewed all processes related to leaves of absence, medical leave of absence, and withdrawals, including all coding, to ensure that this does not happen in the future. Coding updates have been implemented, and we will monitor students during the Fall 2024 semester to ensure they are reported appropriately. Responsible Officials: Colleen Crane Expected Completion Date: 8/9/2024
View Audit 324963
Spectra Health
ND
Questioned Costs Cash Management
2024-001 Sliding Fee Adjustments Contact Person – Mara Jiran, COO Planned Corrective Action – Trainings will be held for billers on applications of federal/state reimbursement charges and polices. Completion Date – Fiscal year 2025
2024-001 Sliding Fee Adjustments Contact Person – Mara Jiran, COO Planned Corrective Action – Trainings will be held for billers on applications of federal/state reimbursement charges and polices. Completion Date – Fiscal year 2025
View Audit 324954
Waverly Central School District
NY
Questioned Costs Procurement, Suspension & Debarment Cash Management
Corrective Action Plan School District management agrees with condition, cause, and recommendation. With this overage, the School District has purchased some new equipment for the cafeteria. Since the School District is CEP, there is no option to change the revenue. The School District will c...
Corrective Action Plan School District management agrees with condition, cause, and recommendation. With this overage, the School District has purchased some new equipment for the cafeteria. Since the School District is CEP, there is no option to change the revenue. The School District will continue upgrading the kitchens with the excess. Expected Correction Date: June 30, 2025 Contact: Kathy Rote, School Business Administrator (607) 565-2841 15 Frederick St. Waverly, NY 14892
View Audit 324935
San Antonio Voa Living Center, Inc. (huebner Creek I)
LA
Questioned Costs HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL.
View Audit 324776 Questioned Costs: $1
Finding 502710 (2024-002)
Significant Deficiency 2024
Housing Authority of Burkesville
KY
HUD Housing Programs Questioned Costs Internal Control / Segregation of Duties
Finding number 2023-002 When completing a lease up, we will start putting a copy of the waiting list in each tenant file.
Finding number 2023-002 When completing a lease up, we will start putting a copy of the waiting list in each tenant file.
View Audit 324761
Finding 502692 (2024-004)
Significant Deficiency 2024
Runestone Area Education District
MN
Questioned Costs Period of Performance Significant Deficiency § 200.309
Finding 2024-004 Period of Performance Finding Summary: During the course of the engagement, one instance was noted of a fiscal year 2023 expenditure recorded during fiscal year 2024 and therefore not allowable under the terms of the grant. Responsible Individuals: Michelle Bethke-Kaliher, Director ...
Finding 2024-004 Period of Performance Finding Summary: During the course of the engagement, one instance was noted of a fiscal year 2023 expenditure recorded during fiscal year 2024 and therefore not allowable under the terms of the grant. Responsible Individuals: Michelle Bethke-Kaliher, Director Corrective Action Plan: A thorough review of expenditures should be performed to ensure expenditures are being properly recorded in the appropriate grant periods. Anticipated Completion Date: June 30, 2025
View Audit 324713
Finding 502653 (2024-001)
Significant Deficiency 2024
Trustees of Grinnell College
IA
Questioned Costs Student Financial Aid Reporting
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus level is aligning with the College as well as the status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The College utilizes a custom report for enrollment reporting to the National Student Clearinghouse (NSC), who then provides data to NSLDS. In recent years the custom report has required additional manual updates. Ellucian, who provides the Colleague system that the Office of the Registrar uses as their system of record, provides quarterly updates to the Colleague code. Each system update results in necessary review and insertion of the custom report into the Colleague process. The College’s Chief Information Officer has approved funding to contract with a NSC Specialist from Ellucian during Fall 2024 to review Grinnell’s enrollment reporting process and to determine what changes should be made within the Colleague system to make the enrollment reporting process less manual. This would improve the accuracy of reporting by eliminating the constant review and manual adjustments the current process requires. Name(s) of the contact person(s) responsible for corrective action: Jason Luedtke, Senior ERP Specialist, Information Technology Services Planned completion date for corrective action plan: Spring 2025.
View Audit 324653
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