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Corrective Action Plans

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Finding 496457 (2023-003)
Material Weakness 2023
Saint John's Program for Real Change
CA
Subrecipient Monitoring Eligibility Questioned Costs
2023-003— FederalAward Findings and Questioned Costs Jose Dominguez, Interim CEO, jdominguez@saintjohnsprogram.org Corrective Action Planned: The Saint John's Program for Real Change will introduce a dual review process for meal counts, with the aim of ensuring that both the kitchen staff and their ...
2023-003— FederalAward Findings and Questioned Costs Jose Dominguez, Interim CEO, jdominguez@saintjohnsprogram.org Corrective Action Planned: The Saint John's Program for Real Change will introduce a dual review process for meal counts, with the aim of ensuring that both the kitchen staff and their supervisors meticulously scrutinize the document for accuracy of all data before its submission to the Finance Department for final review. Additionally, the meal count spreadsheet will undergo thorough review, to assure assessments for participants' age and eligibility will be conducted monthly. Moreover, Assistant Director of Social Enterprises, Food Service Manager, kitchen staff and all designated personnel responsible for meal counts will be mandated to complete the CACFP Annual Mandatory Training. This training will serve to keep the staff abreast of CACFP updates, regulations, and procedures, thereby aiding CACFP Operators in upholding program integrity. Subsequent to the training, the kitchen staff, personnel responsible for meal counts, and the finance department will collectively review the existing spreadsheet and practices behind the meal counts to make any necessary updates. We have made sure that the finance department has finished the training for CACFP meal counting, claiming, and documentation, as well as the Mandatory annual training. Chef Scott Davison and Assistant Director of Social Enterprises Nicholle Cox are currently in the process of obtaining their CACFP Annual Mandatory Training certification. Anticipated Completion Date: 8/30/2024
View Audit 319380
Finding 496455 (2023-003)
Significant Deficiency 2023
Housing Authority of the City of Fountain
CO
Questioned Costs HUD Housing Programs
2023-002. Tenant Files – HCV Program Corrective action planned: Complete quality audits for tenant / participant files following HUD SEMAP guidelines, file audits for PIC information and financials, minimum 3 audits until complete. Contact person: Ashlei Reeder, Executive Director. Anticipate...
2023-002. Tenant Files – HCV Program Corrective action planned: Complete quality audits for tenant / participant files following HUD SEMAP guidelines, file audits for PIC information and financials, minimum 3 audits until complete. Contact person: Ashlei Reeder, Executive Director. Anticipated completion date: 03/31/2025
View Audit 319377
Finding 496444 (2023-002)
Significant Deficiency 2023
Del Norte Child Care Council
CA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.512
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to ...
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO Carrie Castillo, Executive Director, is the official responsible for implementing each corrective action plan.
View Audit 319367
Finding 496425 (2023-004)
Significant Deficiency 2023
Michigan State Afl-Cio Workforce Development Institute
MI
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency
Finding: 2023-004 – Allowable Costs/Cost Principles – Payroll Documentation Program: WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Auditor Description of Condition a...
Finding: 2023-004 – Allowable Costs/Cost Principles – Payroll Documentation Program: WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Auditor Description of Condition and Effect: Of the 40 payroll transactions selected for testing, one instance lacked documentation that complied with the Organization's policies and there were two instances where the documentation did not agree with the amounts charged to the program (all related to the same employee). As a result of this condition, the Organization does not have appropriate payroll support for three of the transactions charged to the grant. Auditor Recommendation: We recommend the Organization limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. Corrective Action: Management concurs with this finding. During the implementation of the new payroll system, corrections were made to the data from the timecards in question. No supporting documentation for those corrections were found. Procedures have been put in place to ensure any corrections to timecard data is approved by management and has supporting documentation. This procedure was implemented during fiscal year 2024. Responsible Person: David Rowden, Finance Director Anticipated Completion Date: June 30, 2024
View Audit 319331 Questioned Costs: $1
Finding 496410 (2023-001)
Material Weakness 2023
Full Harvest Housing, Inc.
IA
Allowable Costs / Cost Principles Questioned Costs Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2023. Finding 2023-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C – Cash Management, E – Eligibility, L – Reporting, and N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement. Anticipated Completion Date September 30, 2024
View Audit 319318
Finding 496401 (2023-003)
Significant Deficiency 2023
Esperanza Health Center, Inc.
PA
Questioned Costs Allowable Costs / Cost Principles Cash Management
View of Responsible Officials: Based on the perspectives provided by management and officials, the finance department has initiated specific corrective measures to ensure strict adherence to reporting PRF and centralization of documentation. As our organization expands, we will evaluate our document...
View of Responsible Officials: Based on the perspectives provided by management and officials, the finance department has initiated specific corrective measures to ensure strict adherence to reporting PRF and centralization of documentation. As our organization expands, we will evaluate our documentation processes to create clear standard operating procedures (SOPs). We have employed a grants analyst who will define distinct responsibilities for grants reporting, establish a central repository, and reconcile both FTE and non-FTE expenditures and receipts, including cash receipts, drawdowns and invoice allocation. Project codes will be crucial in driving this process within our financial system, Blackbaud. Management will report on progress of these actions to the Finance Committee of the Board of Directors at its monthly meetings.
View Audit 319296
Finding 496392 (2023-002)
Material Weakness 2023
The Geneva Foundation
WA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0...
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Contact Person(s): Kristen Bacon, Director, Finance and Accounting. Corrective action planned: Geneva implemented the following increased measures in FY23 -- LOE operating procedures and JAMIS reports were developed to ensure that material LOE variances were detected, discussed, and if applicable, escalated to the sponsor. The Finance Office will revisit current LOE reports and if necessary, will enhance reporting to improve more visibility and completeness of LOE data by program. The Finance Office will also conduct a refresher training. As stated in the FY22 audit, management believes that review of financial and LOE reporting are clearly defined, documented, and are in compliance with accounting principles generally accepted in the United States of America and sponsor requirements; however, management will seek to strengthen the documentation, reporting, training, and communications between Finance and the Department of Programs. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Anticipated completion date September 30, 2024
View Audit 319290
Finding 496390 (2023-001)
Significant Deficiency 2023
V.b.r. Foundation, Inc.
CA
Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.403
Management’s Response and Corrective Action Plan: As of August 2023, this finding has already been corrected by the following correction plan: When credit cards are being used to pay for VBR related items, the employee purchasing the item documents the business purpose to verify that the purchases ...
Management’s Response and Corrective Action Plan: As of August 2023, this finding has already been corrected by the following correction plan: When credit cards are being used to pay for VBR related items, the employee purchasing the item documents the business purpose to verify that the purchases are allowable under Uniform Guidance. This is documented on the invoice or receipt. During the monthly reconciliation of credit card statements, the bookkeeper matches up all receipts for expenditures recorded on the monthly statements. The Director of Operations or Executive Director then reviews that backup documentation is received for all expenditures. The reviewer signs off on the reconciliation to show that documentation for all expenditures has been reviewed. The Executive Director reviews all expenses in the monthly general ledger report for allowability and document her approval by signing the monthly reports. This review is completed for all credit card transactions in second half of 2023 and future years.
View Audit 319285
Finding 496389 (2023-002)
Significant Deficiency 2023
Youthprise
MN
Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Justice Children Exposed to Violence – Assistance Listing No. 16.818 2023-002: Internal Controls over Compliance and Other Matters L. Reporting Internal Control Over Major Programs SIGNIFICANT DEFICIENCIES Recommendation: We recommend Y...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Justice Children Exposed to Violence – Assistance Listing No. 16.818 2023-002: Internal Controls over Compliance and Other Matters L. Reporting Internal Control Over Major Programs SIGNIFICANT DEFICIENCIES Recommendation: We recommend Youthprise document its review and approval process over reports and document report submission dates. Action Taken: Management agrees with this finding and has since corrected the deficiency effective Fall 2023. If questions arise regarding this plan, please call Talbrey Benson-Goupil at 612-464-8485. Sincerely yours, Talbrey Benson-Goupil Finance Director
View Audit 319284
Finding 496371 (2023-001)
Significant Deficiency 2023
Banner Health
AZ
Internal Control / Segregation of Duties Questioned Costs Reporting
Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus reported in the provider relief fund report. Management has reviewed this finding and agrees with the conclusion. There will be no additional provider relief fund reports submitted given this w...
Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus reported in the provider relief fund report. Management has reviewed this finding and agrees with the conclusion. There will be no additional provider relief fund reports submitted given this was the final report submitted to substantiate the payments received. However, if this program begins again, management will implement a control to ensure lost revenues are not duplicated. The entity will work with the grantor regarding the questioned costs identified. Contact Person: Paul Nolde-Morrissey, Corporate Controller Expected Completion Date: September 30, 2024
View Audit 319252 Questioned Costs: $1
Finding 496351 (2023-001)
Significant Deficiency 2023
Southwest Washington Regional Health Alliance
WA
Questioned Costs Significant Deficiency
Contact Person of Southwest Washington Accountable Community of Health: Eddie Gallagher, Director of Finance and Operations Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 121 SW Salmon Street, Suite 1100 Portland, OR 97204 Audit Period: January 1, 2023 through Dece...
Contact Person of Southwest Washington Accountable Community of Health: Eddie Gallagher, Director of Finance and Operations Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 121 SW Salmon Street, Suite 1100 Portland, OR 97204 Audit Period: January 1, 2023 through December 31, 2023. The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedules. Finding #2023-001 Significant deficiency over cash management 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Agency: U.S. Department of Health and Human Services Pass-thru Agency: State of Washington Finding Controls should be in place over the preparation and submission of monthly billing invoices. Two out of three billing invoices tested were prepared and submitted by the same individual without supervisory review and approval prior to submission. The Organization was understaffed in the Finance Department during this time. Recommendation We recommend documented review and approval of billing invoices before submission by a member of management different from the preparer. Corrective Action: Processes were subsequently updated to prevent further instances of this deficiency. Updated processes were in place for the remainder of 2023. It is noteworthy that the State of Washington Department of Health performed a site visit and no findings or recommendations were identified.
View Audit 319221
Hegemon Crest Senior Housing Inc.
OH
Questioned Costs HUD Housing Programs
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-2: We concur that the Corporation failed achieve a score of satisfactory or above on the Management and Occupancy Review S3800-130 Response Indicator Agree. S3800-140 Completion Date July 29, 2024 S3800-150...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-2: We concur that the Corporation failed achieve a score of satisfactory or above on the Management and Occupancy Review S3800-130 Response Indicator Agree. S3800-140 Completion Date July 29, 2024 S3800-150 Response The Corporation made all required corrections subsequent and received confirmation from HUD the MOR was closed out. S3800-160 Contact Person First Name Shelley S3800-180 Contact Person Last Name Darfus
View Audit 319191
Hegemon Crest Senior Housing Inc.
OH
Questioned Costs Internal Control / Segregation of Duties
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date May 20, 2024 S3800-150 Response Th...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date May 20, 2024 S3800-150 Response The Corporation has made the required deposit prior to issuance of the financial statement. S3800-160 Contact Person First Name Shelley S3800-180 Contact Person Last Name Darfus
View Audit 319191 Questioned Costs: $1
Woodview of Cincinnati, Inc.
OH
Questioned Costs
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date July 16, 2024 S3800-150 Response T...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date July 16, 2024 S3800-150 Response The Corporation has made the required deposit prior to issuance of the financial statement. S3800-160 Contact Person First Name Stephen S3800-180 Contact Person Last Name Tepner
View Audit 319189 Questioned Costs: $1
Finding 496295 (2023-001)
Material Weakness 2023
Early Childhood Alliance, Inc.
IN
Questioned Costs Reporting Internal Control / Segregation of Duties
2023-001 Material Adjustments Views of Responsible Officials and Planned Corrective Actions: Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the internal financial repor...
2023-001 Material Adjustments Views of Responsible Officials and Planned Corrective Actions: Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the internal financial reports used by management. The Senior Accountant records the CCDF revenue as it comes in bi-weekly. The CFO calculates the monthly accrual. The Senior Accountant and CFO worked together to create a reconciling process to ensure correct reporting of CCDF revenue.
View Audit 319183
Finding 496238 (2023-002)
Significant Deficiency 2023
The Nemours Foundation
FL
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration ...
Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration and the Assistance Vice President, Accounting to ensure the completeness and accuracy of the results. Corrective action will be complete by October 31, 2024.
View Audit 319180 Questioned Costs: $1
Finding 496237 (2023-001)
Significant Deficiency 2023
The Nemours Foundation
FL
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.303
Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statute...
Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. The enhanced standard operating process will also require a routine meeting with the business owner and representatives from Research Finance and/or Grant Accounting through the conclusion of the funding to ensure compliance is maintained and appropriately monitored. Corrective action will be complete by November 30, 2024.
View Audit 319180
Finding 496219 (2023-001)
Significant Deficiency 2023
City of Orange, Texas
TX
Subrecipient Monitoring Questioned Costs Internal Control / Segregation of Duties
Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days foll...
Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days following the date of expenditure. Corrective action planned: Management of the City will implement additional control activities over the review of draw requests and monthly reports by reconciling them to the detail grant expenditures contained in the City’s financial accounting system. Contact person: Cheryl Zeto, Finance Director (409) 883-1041 Anticipated completion date: August 2024
View Audit 319159 Questioned Costs: $1
Finding 496205 (2023-004)
Significant Deficiency 2023
Atlantic Housing Foundation, Inc.
TX
HUD Housing Programs Questioned Costs Subrecipient Monitoring
CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ...
CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2023-004: Section 8 Housing Assistance Payments Program Assistance Listing 14.195 and Section 221(d)(4) Insured Loan Program Assistance Listing 14.155 CORRECTIVE ACTION: Management concurs and agrees to provide oversight and monitor the expense reporting process on a monthly basis to ensure all expenses are proper expenditures of the Corporation and properly recorded in the financial statements. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496204 (2023-005)
Material Weakness 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: December 31, 2023 Project Name of Waters at James Crossing, LP, FHA/Contract No. VA36-L000-130, Questioned Cost of $52,007; Project Name of Brittany Woods...
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: December 31, 2023 Project Name of Waters at James Crossing, LP, FHA/Contract No. VA36-L000-130, Questioned Cost of $52,007; Project Name of Brittany Woods/Park Chase, LLC, FHA/Contract No. GA06L00060, Questioned Cost of $73,002; Total of $125,009. Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2023-005: Section 8 Housing Assistance Payments Program, Assistance Listing #14.195 CORRECTIVE ACTION TO BE COMPLETED: The Projects will review and monitor tenant eligibility and documentation procedures to ensure compliance. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496193 (2023-003)
Significant Deficiency 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name and Number of the Project: Afton Gardens, LLC, VA36L00002; Boulder Creek, LLC, SC16M000064; Brentwood Crossing, LLC, NC19M000070; Brittany Woods/Park Chase, LLC, GA06L00060; Cedar Moor, LLC, NC19L000146; Crescent Hills, LLC, SC16M000062; Spring Grove, LLC, SC16L000003 an...
CORRECTIVE ACTION PLAN Name and Number of the Project: Afton Gardens, LLC, VA36L00002; Boulder Creek, LLC, SC16M000064; Brentwood Crossing, LLC, NC19M000070; Brittany Woods/Park Chase, LLC, GA06L00060; Cedar Moor, LLC, NC19L000146; Crescent Hills, LLC, SC16M000062; Spring Grove, LLC, SC16L000003 and SC160056002; Timber Ridge, LLC, NC19M000088; Gretna Village, LP, 02-1709-HF/SP and 02-1710-HCD; Waters at James Crossing, LP, VA36L000130. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2023-003: Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Projects are in the process of submitting an updated HUD Form 9839 for approval. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496192 (2023-002)
Material Weakness 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Material Weakness
CORRECTIVE ACTION PLAN Name and Number of the Project: Gretna Village Partnership VHDA Project Numbers: 02-1709-HF/SP and 02-1710-HCD Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings a...
CORRECTIVE ACTION PLAN Name and Number of the Project: Gretna Village Partnership VHDA Project Numbers: 02-1709-HF/SP and 02-1710-HCD Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2023-002: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Partnership is in the process of submitting a new HAP Contract for approval from HUD. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496191 (2023-001)
Material Weakness 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name of the Project: Waters at West Ashley, LP FHA/Contract No. SC16-M000-026 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors...
CORRECTIVE ACTION PLAN Name of the Project: Waters at West Ashley, LP FHA/Contract No. SC16-M000-026 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-001: Section 8 Housing Assistance Payments Program, Assistance Listing #14.195 CORRECTIVE ACTION: The Partnership will meet the eligibility requirements required by the HAP Contract. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
California College of the Arts
CA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
FEDERAL DIRECT STUDENT LOANS Federal Assistance Listing Number: #84.268; Student Financial Aid Cluster, Department of Education Criteria According to the Department of Education 2022-2023 Federal Student Aid Handbook Volume 3 Chapter 5, “Direct Loan Periods and Amounts,” the minimum period for whic...
FEDERAL DIRECT STUDENT LOANS Federal Assistance Listing Number: #84.268; Student Financial Aid Cluster, Department of Education Criteria According to the Department of Education 2022-2023 Federal Student Aid Handbook Volume 3 Chapter 5, “Direct Loan Periods and Amounts,” the minimum period for which a school may originate a Direct Loan varies depending on the school’s academic calendar: For credit-hour programs with standard terms (semesters, quarters, or trimesters), or with SE9W nonstandard terms, the minimum loan period is a single academic term. For example, if a student will be enrolled in the fall semester only and will skip the spring semester, you may originate a loan with a loan period that covers only the fall term. The loan amount must be based on the reduced costs and EFC for that term, rather than for the full academic year. Observation/Condition/Context The College over-awarded and over-disbursed Direct Subsidized and Direct Unsubsidized Loans to one student out of forty tested. The College originated and disbursed Direct Subsidized and Direct Unsubsidized Loans for a full academic year when the student only enrolled in one semester. Questioned Cost The College awarded $2,250 more in Direct Subsidized and $4,000 more in Direct Unsubsidized than was required. Cause/Effect A manual adjustment to the student’s financial aid packaging was required. Due to the manual processing, a flag on the student’s account did not appear when the student was over-awarded, and the College did not have a process in place to catch the error outside of the system flag, which resulted in the College over-awarding the student Direct Subsidized and Direct Unsubsidized Loans. Recommendation We recommend that the College implement a procedure to review manually processed financial aid packaging. Planned Corrective Action A process will be put in place to flag manually processed financial aid packaging for secondary review. Implementation Date Beginning August 1, 2024 Responsible Personnel Registrar and Director of Financial Aid Contact Information Samantha Dancel Director of Financial Aid Tel: 415.703.9577Email: sdurant@cca.edu
View Audit 318809 Questioned Costs: $1
Finding 486153 (2023-005)
Significant Deficiency 2023
Donnelly College
KS
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Contact Person: Stephani Berry, Director of Financial Aid Views of Responsible Officials and Planned Corrective Action: Donnelly College concurs with the finding. The Director of Financial Aid has implemented procedures to post aid in batches and to coordinate the timing of the postings with the Bus...
Contact Person: Stephani Berry, Director of Financial Aid Views of Responsible Officials and Planned Corrective Action: Donnelly College concurs with the finding. The Director of Financial Aid has implemented procedures to post aid in batches and to coordinate the timing of the postings with the Business Office. Financial Aid staff review documentation from each batch posted and compare the data to the awards posted on COD. Each month the Director reconciles her records to COD. Anticipated Completion Date: Completed
View Audit 318808
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