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Corrective Action Plans

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Milestone Recovery and Subsidiaries
ME
Questioned Costs
Cause: Management oversight.
Cause: Management oversight.
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Effect: Untimely filing of reports could result in delays in future funding or funds received being returned to the grantor.
Effect: Untimely filing of reports could result in delays in future funding or funds received being returned to the grantor.
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Repeat Finding: Yes
Repeat Finding: Yes
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Recommendation: We encourage the Organization to continue its efforts to ensure that all contract reports are submitted timely in the future. In the event issues arise with an online submission, an email should be sent to the representative for the grant to acknowledge these errors and determine a m...
Recommendation: We encourage the Organization to continue its efforts to ensure that all contract reports are submitted timely in the future. In the event issues arise with an online submission, an email should be sent to the representative for the grant to acknowledge these errors and determine a means to resolve the around submission problems.
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Views of responsible officials and planned corrective action: We are in agreement with the finding. Management is in the process of creating an updated process/system to ensure compliance with this requirement moving forward.
Views of responsible officials and planned corrective action: We are in agreement with the finding. Management is in the process of creating an updated process/system to ensure compliance with this requirement moving forward.
View Audit 356195 Questioned Costs: $1
Everglades College, Inc.
FL
Questioned Costs Student Financial Aid
CORRECTIVE ACTION PLAN A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: Upon review, the institution has found this to be an isolated incident due to human error. Additional refresher training has been performed to reinforce unde...
CORRECTIVE ACTION PLAN A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: Upon review, the institution has found this to be an isolated incident due to human error. Additional refresher training has been performed to reinforce understanding of processes.
View Audit 356033 Questioned Costs: $1
Finding 560066 (2024-001)
Significant Deficiency 2024
Mrc Housing Development Fund Company INC
NY
Questioned Costs HUD Housing Programs Cash Management
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
View Audit 356000 Questioned Costs: $1
Finding 560011 (2024-003)
Significant Deficiency 2024
Planned Parenthood North Central States
MN
Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.309
Teenage Pregnancy Prevention Program – Assistance Listing No. 93.297 Recommendation: We recommend the Organization implement stronger internal controls to monitor the period of performance on its federal awards. This includes regular training for staff on compliance requirements and establishing cle...
Teenage Pregnancy Prevention Program – Assistance Listing No. 93.297 Recommendation: We recommend the Organization implement stronger internal controls to monitor the period of performance on its federal awards. This includes regular training for staff on compliance requirements and establishing clear communication channels between finance and program departments. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PPNCS has reviewed and updated processes to ensure the expenses for the grant period are for the period in question and not merely reported in the General Ledger during the grant period. Name of the contact person responsible for corrective action: Randy Drager, CFO Planned completion date for corrective action plan: May 1, 2025
View Audit 355925 Questioned Costs: $1
Finding 559996 (2024-001)
Significant Deficiency 2024
University of Delaware
DE
Questioned Costs Student Financial Aid Internal Control / Segregation of Duties
Corrective Action Plan Year Ended June 30, 2024 Finding 2024-001: Disbursements: Pell Grant Condition Found: The University utilizes a standard term calendar and therefore should calculate federal student aid under Formula 1 (Volume 7, Chapter 1). Under Formula 1, institutions generally calcula...
Corrective Action Plan Year Ended June 30, 2024 Finding 2024-001: Disbursements: Pell Grant Condition Found: The University utilizes a standard term calendar and therefore should calculate federal student aid under Formula 1 (Volume 7, Chapter 1). Under Formula 1, institutions generally calculate a student’s Scheduled Award and splits such award evenly between the fall and spring semesters. The University offers a winter intersession, but did not combine the winter intersession with the fall or spring semester as prescribed by the Federal Student Aid Handbook when calculating federal student aid awards under Formula 1. Instead, the University used Formula 3 to calculate Pell Grant awards and treated the winter intersession as a separate term and awarded Pell Grants to students for the Winter 2024 intersession. In 2024, the University identified that such approach did not align with applicable Title IV regulations and Department guidance. By using Formula 3 to calculate Pell Grant awards, the University exceeded the students’ standard Scheduled Award. The total amount of over-awarded Pell Grants for the 2023-2024 academic period was $698,000. Recommendation: The auditors recommend the University enhance our internal control over compliance with the federal regulations related to disbursement of Pell Grant awards. The University should enhance how we receive, and process external information to ensure the University is properly awarding federal student aid in accordance with Title IV regulations and Department guidance. Additionally, a control should be designed and implemented for the review of such information. University of Delaware Corrective Action Plan: The University agrees with the finding. The University identified this issue as a result of an extensive review of processes, procedures and internal controls within Student Financial Services with the assistance of both external consultants and outside counsel. Through the University’s research, it was determined that this issue began in 2018 with the reintroduction of Year-Round Pell. The over-awarded amount resulted from the misinterpretation of the regulations and associated guidance and use of the incorrect formula. The University self-identified the issue with the Department of Education and is working towards resolution. The questioned costs of $698,000 related to fiscal year 2024 were refunded to the government through COD system as of September 30, 2024. The University is working with the Department of Education to open prior periods to finalize the repayment of an additional $1.9 million which is expected to be completed by June 30, 2025. The University has implemented internal controls which include the use of the Peoplesoft delivered tools to ensure that Pell is awarded using Formula 1 in accordance with Title IV regulations and Department guidance. The information related to winter intersession aid has been updated to specifically address winter Pell and ensure that it meets required regulations for attaching an intersession to a standard term when using Formula 1 for calculating Pell grant eligibility. Additionally, the University has implemented a weekly reconciliation and over-award reports to monitor for compliance. Completion Date: Return of $698,000 Questioned Costs: September 30, 2024 Implementation of Weekly Reconciliations: November 1, 2024 Return of Additional $1,900,000: Anticipated June 30, 2025 Contact Person: Amanda Steele-Middleton, Assistant Vice President for Enrollment Management
View Audit 355907 Questioned Costs: $1
Finding 559950 (2024-002)
Significant Deficiency 2024
Disability Rights Washington
WA
Questioned Costs Allowable Costs / Cost Principles
Corrective Action Plan In Response to Single Audit Findings for September 30, 2024 Primary Contact Persons: Nachama Wilker, Interim Executive Director, nachamaw@drwa. org and Justin Gifford and Fiscal & Operations Monitor justing@dr-wa.orgFinding 2024-002: Significant deficiency in internal controls...
Corrective Action Plan In Response to Single Audit Findings for September 30, 2024 Primary Contact Persons: Nachama Wilker, Interim Executive Director, nachamaw@drwa. org and Justin Gifford and Fiscal & Operations Monitor justing@dr-wa.orgFinding 2024-002: Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Corrective Action: DRW will revise its internal controls across the agency and will review and revise its cost allocation documentation. Steps: 1. Review current policies, procedures, and internal control documentation. Review will include agency cost allocation method and implementation as well as program income documentation. 2. Review supporting records, level of effort and timekeeping systems to ensure proper level of documentation. 3. DRW supervisors will be trained on expectations of oversight and participate in quarterly review of financial status to ensure proper implementation. 4. DRW will implement new and timely financial reporting, including allocations to be reviewed monthly by the fiscal team, Executive Director and at least quarterly by the Board Treasurer. 5. The process will be implemented by the Fiscal Manager, Fiscal and Operations Monitor, a third-party professional services consultant and overseen by the Executive Director. Anticipated Completion: July 2025
View Audit 355886 Questioned Costs: $1
Finding 559878 (2024-002)
Material Weakness 2024
Firstfollowers
IL
Questioned Costs Allowable Costs / Cost Principles § 200.303
Allowable Costs and Activities – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show the review and approval of expenses charged to grants, prior to drawing down ...
Allowable Costs and Activities – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show the review and approval of expenses charged to grants, prior to drawing down grant funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review all documentation and ensure proper signatures accompany the documentation going forward. Name of the contact person responsible for corrective action: Marlon Mitchell Planned completion date for corrective action plan: June 30, 2025
View Audit 355815 Questioned Costs: $1
Finding 559842 (2024-001)
Significant Deficiency 2024
Tri-Vision Housing Corporation, Inc. 054-11089
SC
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding 2024-001 Comments on Finding and Recommendation: At December 31, 2024, The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts of $6,679 had not been made. Management should transfer $6,6...
Finding 2024-001 Comments on Finding and Recommendation: At December 31, 2024, The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts of $6,679 had not been made. Management should transfer $6,679 from the operating account to the residual receipts account. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management deposited $6,679 to the residual receipts account on March 28, 2025. No further action is required.
View Audit 355791 Questioned Costs: $1
Finding 559829 (2024-004)
Material Weakness 2024
Kids Above All and Homes for Children Foundation
IL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.308 § 200.403
Finding 2024-004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expe...
Finding 2024-004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the gift cards when all allowable cost criteria are met. We will also get input from our funders when necessary. Proposed Completion Date: May 31, 2025
View Audit 355781 Questioned Costs: $1
Finding 559755 (2024-004)
Material Weakness 2024
Yorkville Community Unit School District 115
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Finding No.: 2024-004S Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly. Plan: Management plans to implement proce...
Finding No.: 2024-004S Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly. Plan: Management plans to implement procedures to ensure that expenditure reports are prepared based on invoices paid and there is careful review of reports. Anticipated Date of Completion: 6/30/2026 Name of Contact Person: Kreg Wesley, Executive Director of Finance and Operations
View Audit 355704 Questioned Costs: $1
Asi - St. Cloud, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to ma...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in October 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 355648 Questioned Costs: $1
Rice Arlington Senior Supportive Housing, Inc.
MN
Questioned Costs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project overpaid management fees to the management company. Recommendation: The management company should repay the $388 to the Project. Action Taken: The Project agrees with the finding. ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project overpaid management fees to the management company. Recommendation: The management company should repay the $388 to the Project. Action Taken: The Project agrees with the finding. The management company will repay the overpaid management fees as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-757-3038.
View Audit 355642 Questioned Costs: $1
Asi - Reno, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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 rec...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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: The Project agrees with the finding. Tenant rent was recomputed in February 2025 and will be corrected on the April 2025 HAP voucher. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 355640 Questioned Costs: $1
Memphis Supportive Housing, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Memphis Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapo...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Memphis Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2024 The finding from the December 31, 2024 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 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 35 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in December 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 355630 Questioned Costs: $1
Asi - Great Falls, Inc.
MN
Questioned Costs HUD Housing Programs
FINDING 2024-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project withdrew more funds from the replacement reserve account during the year than it should have. Recommendation: The Project should deposit $90 into the replacement reserve account. Action Taken: The Project agrees with the fin...
FINDING 2024-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project withdrew more funds from the replacement reserve account during the year than it should have. Recommendation: The Project should deposit $90 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $90 into the replacement reserve account. If the Department of Housing and Urban Development has questions regarding these plans, please call Ling Han at 651-645-7271.
View Audit 355616 Questioned Costs: $1
Asi - Great Falls, Inc.
MN
Questioned Costs HUD Housing Programs
FINDING 2024-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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 t...
FINDING 2024-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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. Action Taken: The Project agrees with the finding. Tenant rent was recomputed in February 2025 and will be corrected on the March 2025 HAP voucher.
View Audit 355616 Questioned Costs: $1
Asi - Great Falls, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Great Falls, Inc. respectfully submits the following corrective action plans for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Great Falls, Inc. respectfully submits the following corrective action plans for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: The findings from the December 31, 2024 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 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in November 2024.
View Audit 355616 Questioned Costs: $1
Asi Capitola, Inc.
MN
Questioned Costs HUD Housing Programs
FINDING 2024-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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....
FINDING 2024-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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 will deposit $835 into the replacement reserve account. If the Department of Housing and Urban Development has questions regarding these plans, please call Ling Han at 651-645-7271.
View Audit 355603 Questioned Costs: $1
Asi Capitola, Inc.
MN
Questioned Costs HUD Housing Programs
FINDING 2024-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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 t...
FINDING 2024-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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: The Project agrees with the finding. Tenant rent was recomputed in February 2025 and will be corrected on the April 2025 HAP voucher.
View Audit 355603 Questioned Costs: $1
Asi Capitola, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to ma...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in October 2024.
View Audit 355603 Questioned Costs: $1
Asi Birmingham, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Birmingham, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110, Minneapolis, MN 554...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Birmingham, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426 Audit Period: December 31, 2024; The finding from the December 31, 2024 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 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid an incorrect amount for an invoice related to Project expenses. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 355601 Questioned Costs: $1
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