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Corrective Action Plans

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Finding 11531 (2023-001)
Material Weakness 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Questioned Costs Special Tests & Provisions
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15366
Finding 11525 (2023-005)
Significant Deficiency 2023
New Visions Housing Corporation
CA
HUD Housing Programs Questioned Costs Eligibility
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15365
Finding 11524 (2023-004)
Significant Deficiency 2023
New Visions Housing Corporation
CA
Questioned Costs HUD Housing Programs Significant Deficiency
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15365
Finding 11523 (2023-003)
Material Weakness 2023
New Visions Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Questioned Costs
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15365
Finding 11522 (2023-002)
Material Weakness 2023
New Visions Housing Corporation
CA
Procurement, Suspension & Debarment Questioned Costs Allowable Costs / Cost Principles
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15365
El Redentor Apartments, Inc. (el Redentor Apts)
LA
Questioned Costs
Management agrees with the finding. The funds will be reimbursed in the amounts of $932.
Management agrees with the finding. The funds will be reimbursed in the amounts of $932.
View Audit 15355 Questioned Costs: $1
Finding 11379 (2023-001)
Significant Deficiency 2023
Efficiency Maine Trust
ME
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Management’s response/corrective action plan: Trust staff created a new timesheet that addresses the shortcomings identified during the FY23 audit. The new timesheet allows staff to record daily hours spent working on Federal grants directly to the individual funding sources. In addition, the Dire...
Management’s response/corrective action plan: Trust staff created a new timesheet that addresses the shortcomings identified during the FY23 audit. The new timesheet allows staff to record daily hours spent working on Federal grants directly to the individual funding sources. In addition, the Director of Finance will be auditing FY23 timesheets of those staff members that had time assigned to the Federal grants to determine if we can identify, through other means, a way to account for all hours charged to the grants in FY2023.
View Audit 15300
Finding 11364 (2023-002)
Significant Deficiency 2023
The School Board of the City of Newport News, Virginia
VA
Questioned Costs Allowable Costs / Cost Principles
2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Corrective Action: In order...
2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Corrective Action: In order to more fully ensure program costs are allowable, additional Internal control reviews will be added to the current processes as follows. 1) All employees paid from sponsored funds are required to report their effort monthly. 2) The employee, or responsible individual will report percent effort using suitable means of verification. 3) Supervisors are responsible for certification of time and effort for personnel associated with their sponsored programs. 4) If the Supervisor is the employee completing the effort report, the Executive director must certify the percent effort level. 5) If the Executive Director is the employee completing the effort report, an Officer of The Program's School board must certify the percent effort report. Contact: Scarlett Minto, Chief Financial Officer Expected Completion Date: January 2024- All corrective actions have been implemented. If you have any questions, please contact Scarlett Minto at 757-591-4642 or by email at Scarlett.Minto@nn.k12.va.us.
View Audit 15272 Questioned Costs: $1
Finding 11362 (2023-002)
Significant Deficiency 2023
Marion County District School Board
FL
Questioned Costs Special Tests & Provisions
Planned Corrective Action Plan - The District's is currently working with the parties involved to obtain the supporting documentation. A procedure has been developed to ensure that funds subject to the Davis-Bacon Act are identified, the requirements communicated to all responsible parties and docu...
Planned Corrective Action Plan - The District's is currently working with the parties involved to obtain the supporting documentation. A procedure has been developed to ensure that funds subject to the Davis-Bacon Act are identified, the requirements communicated to all responsible parties and documentation of compliance obtained. In addition, regular meetings and review of the procedures are planned to ensure proper tracking of all applicable projects. Anticipated Completion Date - 06/30/2024 Responsible Contact Persons - Robert Knight, Facilities Supervisor; Shaun Duncan, Technical Services Supervisor; Terri Cooke, Director of Finance
View Audit 15270 Questioned Costs: $1
Campbell University
NC
Questioned Costs Student Financial Aid Internal Control / Segregation of Duties
CORRECTIVE ACTION: THE UNIVERSITY CURRENTLY USES AN AUTOMATED WITHDRAWAL PROCESS FOR MAIN-CAMPUS UNDERGRADUATE STUDENTS. TO REMAIN COMPLIANT WITH RETURN OF TITLE IV REGULATIONS, THE OFFICE OF FINANCIAL AID WILL ENGAGE WITH ALL ACADEMIC LEVELS AND DEPARTMENTS ON CAMPUS AND ENCOURAGE THE USE OF THE A...
CORRECTIVE ACTION: THE UNIVERSITY CURRENTLY USES AN AUTOMATED WITHDRAWAL PROCESS FOR MAIN-CAMPUS UNDERGRADUATE STUDENTS. TO REMAIN COMPLIANT WITH RETURN OF TITLE IV REGULATIONS, THE OFFICE OF FINANCIAL AID WILL ENGAGE WITH ALL ACADEMIC LEVELS AND DEPARTMENTS ON CAMPUS AND ENCOURAGE THE USE OF THE AUTOMATED WITHDRAWAL PROCESS. THIS WILL ENSURE THE OFFICE OF FINANCIAL AID IS MADE AWARE WHEN A STUDENT IS NO LONGER ATTENDING THE UNIVERSITY AND CAN PROCESS THE R2T4 WITHIN REQUIRED TIMELINES. ANTICIPATED COMPLETION DATE: MAY 31, 2024. INDIVIDUALS RESPONSIBLE FOR CORRECTIVE ACTION PLAN: PRESTON DODSON, DIRECTOR OF FINANCIAL AID.
View Audit 15259
Finding 11338 (2023-004)
Significant Deficiency 2023
St John Public School District No. 3
ND
Allowable Costs / Cost Principles Questioned Costs
2023-004 Contact Person Mary Vandal, Business Manager Planned Corrective Action To ensure that all payroll expenditures are allowable for hourly employees, timesheets will be approved by each supervisor and/or the Superintendent. Any additional pay issued to certified staff will have Superintendent ...
2023-004 Contact Person Mary Vandal, Business Manager Planned Corrective Action To ensure that all payroll expenditures are allowable for hourly employees, timesheets will be approved by each supervisor and/or the Superintendent. Any additional pay issued to certified staff will have Superintendent approval documented on a pay request sheet. All certified employees will continue to have a signed contract on file each year. All non-certified employees will have a letter of assignment signed and on file each year. Planned Completion Date June 30, 2024
View Audit 15218
Gibson County, Tennessee
TN
Questioned Costs Reporting Internal Control / Segregation of Duties
Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.
Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.
View Audit 15194 Questioned Costs: $1
Finding 11307 (2023-004)
Significant Deficiency 2023
Saint Peter's University and Affiliates
NJ
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Auditors’ Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education...
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Auditors’ Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has developed a policy to identify uncashed Title IV refund checks prior to the 240-day expiration date. The policy includes steps to contact students whose checks did not clear and to return the funds to the Department within 240 days after the issue date of the check. The procedures will ensure that reviews are completed and returned timely according to applicable regulations. Name(s) of the contact person(s) responsible for corrective action: Cynthia McDaniel, Controller, (201) 761-7424 Planned completion date for corrective action plan: Completed
View Audit 15156 Questioned Costs: $1
Finding 11301 (2023-003)
Significant Deficiency 2023
Saint Peter's University and Affiliates
NJ
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into the R2T4 calculations as well as the correct d...
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into the R2T4 calculations as well as the correct date of withdrawal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error identified has been recalculated with the correct date and funds have been returned. The office of Financial Aid will have two staff members review each withdrawal to ensure that withdrawal dates are checked and that scheduled breaks are appropriately accounted for prior to finalizing the calculations. Name(s) of the contact person(s) responsible for corrective action: Jennifer Ragsdale, Director of Student Financial Aid, (201) 761-6060 Planned completion date for corrective action plan: Completed
View Audit 15156 Questioned Costs: $1
Finding 11297 (2023-002)
Significant Deficiency 2023
Saint Peter's University and Affiliates
NJ
Questioned Costs Student Financial Aid Reporting
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.063 and 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review...
Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.063 and 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University has updated its policies and procedures for NSLDS submissions via their third-party servicer to ensure relevant information is being captured and reported timely in accordance with applicable regulations. Name(s) of the contact person(s) responsible for corrective action: Kamla Singh-Ramoutar, University Registrar, (201) 761-6051 Planned completion date for corrective action plan: Completed
View Audit 15156
Finding 11296 (2023-001)
Significant Deficiency 2023
Saint Peter's University and Affiliates
NJ
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Aid Cluster – Federal Assistance Listing Number 84.063 Recommendation: We recommend that the University establish a process to review changes and updates to a student’s FASFA prior to disbursing funds to ensure the most up to date and accurate information is being used for Pell aw...
Student Financial Aid Cluster – Federal Assistance Listing Number 84.063 Recommendation: We recommend that the University establish a process to review changes and updates to a student’s FASFA prior to disbursing funds to ensure the most up to date and accurate information is being used for Pell awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error was identified prior to the end of the award year and the student’s award was corrected. The ISIR Alert Report (IART) is generated during the ISIR import process and identifies all ISIR transaction updates. All updates are reviewed and the student accounts are updated appropriately where necessary prior to the completion of the rest of the import process. The office of Financial Aid will add a 2nd reviewer of the IART report. Name(s) of the contact person(s) responsible for corrective action: Jennifer Ragsdale, Director of Student Financial Aid, (201) 761-6060 Planned completion date for corrective action plan: Completed
View Audit 15156 Questioned Costs: $1
Finding 11294 (2023-001)
Significant Deficiency 2023
Horizons for Homeless Children
MA
Questioned Costs Eligibility Matching / Level of Effort / Earmarking § 200.303
2023-001 - Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.596 and 93.575 Child Care Development Fund (CCDF) Cluster Responsible Official Sharon Fuller, CFO Plan Detail The Organization will implement a quarterly audit process whereby a person in a superv...
2023-001 - Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.596 and 93.575 Child Care Development Fund (CCDF) Cluster Responsible Official Sharon Fuller, CFO Plan Detail The Organization will implement a quarterly audit process whereby a person in a supervisory capacity will verify completion and signatures of the Child Care Subsidy Application and Fee Agreements. Anticipated Completion Date June 30, 2024
View Audit 15151
Finding 11279 (2023-002)
Significant Deficiency 2023
Scottdale Early Learning, Inc.
GA
Questioned Costs Allowable Costs / Cost Principles
The Director of Finance has updated the expenditure request forms to allow the ED to reviewand approve expenditures in greater detail. The ED will confirm that expenditures approved agree to purchase records and that all accounts are reconciled in a timely manner. A Financial Consultant has been eng...
The Director of Finance has updated the expenditure request forms to allow the ED to reviewand approve expenditures in greater detail. The ED will confirm that expenditures approved agree to purchase records and that all accounts are reconciled in a timely manner. A Financial Consultant has been engaged to provide an additional review of the financial transactions and reconciliations. In regard to the aforementioned findings of an error in the reporting and receiving of $4,607.00 rather than $46.07, the difference of $4,560.93 will be returned when the next reimbursement is submitted for the month of January 2024. Staff Responsible: Tyra Massey, Director of Finance, is responsible for implementing the corrective action plan. Completion plan and dates: January 11, 2024
View Audit 15089 Questioned Costs: $1
Finding 11271 (2023-001)
Significant Deficiency 2023
Trinity Valley Community College
TX
Questioned Costs Student Financial Aid Significant Deficiency
Action taken in response to finding:  The Financial Aid Office (FAO) has implemented, another line of communication with the Registrar’s office to ensure that all complete withdrawals are sent to the financial aid office by forwarding them to a designated email box. The Financial Aid Office is also...
Action taken in response to finding:  The Financial Aid Office (FAO) has implemented, another line of communication with the Registrar’s office to ensure that all complete withdrawals are sent to the financial aid office by forwarding them to a designated email box. The Financial Aid Office is also working with IT services to develop a report that can be pulled to capture and compare all withdrawal students, with the Registrar’s office to make sure none are overlooked.  The Financial Aid Office is working with our 3rd Party Servicer, Ellucian, to identity the issues with our rules that do not capture the correct data elements, so that loans are not disbursed after a student has completely withdrawn.
View Audit 15077 Questioned Costs: $1
Town of Walpole
MA
Questioned Costs Procurement, Suspension & Debarment § 200.319
Condition: One vendor was awarded a contract without a procurement process. Corrective Action Planned: The Town followed Massachusetts procurement laws instead of Federal procurement laws. Upon discovery, the Town took immediate action to rectify and has updated its Federal procurement guideline...
Condition: One vendor was awarded a contract without a procurement process. Corrective Action Planned: The Town followed Massachusetts procurement laws instead of Federal procurement laws. Upon discovery, the Town took immediate action to rectify and has updated its Federal procurement guidelines and re-distributed the information to employees. Anticipated Completion Date: Completed September 2023 Contact: Jodi Cuneo, Finance Director/Town Accountant
View Audit 15065 Questioned Costs: $1
Eagle Court Apartments
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments 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 554...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments 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 are discussed below. The finding is 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: The Project agrees with the finding. Tenant rent was recomputed in December 2023 and management will adjust the January 2024 HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Craig Ritter at 320-584-2423.
View Audit 15039 Questioned Costs: $1
Finding 11248 (2023-004)
Significant Deficiency 2023
College of Lake County
IL
Student Financial Aid Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303
Identifying Number: 2023-004 Finding: While the College does have a program that addresses information security, the College did not have a readily accessible program document to address the required safeguards for the nine required elements under the implementing regulations of the Gramm-Leach Bl...
Identifying Number: 2023-004 Finding: While the College does have a program that addresses information security, the College did not have a readily accessible program document to address the required safeguards for the nine required elements under the implementing regulations of the Gramm-Leach Bliley Act (GLBA) known as the “Safeguards Rule” by June 9, 2023. Corrective Action Taken or Planned: The College will create a readily accessible written information security program document outlining all standards to meet and maintain compliance with the GLBA. While the College has not yet formally adopted an information security program, they have demonstrated substantial compliance with the required elements under the Gramm-Leach Bliley Act, including: • Development and implementation of risk assessment frameworks that include penetration testing (16 C.F.R. 314.4(b)); • Adoption of a cybersecurity roadmap and various College policies based on internationally recognized NIST standards (16 C.F.R. 314.4(c)); • Regular testing and monitoring of the effectiveness of the safeguards currently implemented (16 C.F.R. 314.4(d)); • Implementation of policies and procedures to ensure personnel can enact safeguards that should be formally included in the information security program (16 C.F.R. 314.4(e)); • Adoption of procedures and policies for the evaluating and adjusting the safeguards that have been implemented, including monthly vulnerability scans accompanied by a remediation plan for any vulnerabilities identified (16 C.F.R. 314.4(g)); • Creation of a Cybersecurity Incident Response Plan (16 C.F.R. 314.4(h)); and • Annual training and reporting for the College’s Board of Trustees on cybersecurity safeguards (16 C.F.R. 314.4(i)). The Director of Cybersecurity and the Chief Information Officer are designated as the responsible parties for oversight and implementation of the program. Anticipated Completion Date: June 30, 2024 Responsible Person: Allison Porterfield-Woods, Chief Information Officer
View Audit 15031 Questioned Costs: $1
Finding 11245 (2023-003)
Significant Deficiency 2023
College of Lake County
IL
Questioned Costs Subrecipient Monitoring Cash Management § 200.303
Identifying Number: 2023-003 Finding: For 2 out of 17 (11.7%) expenditures tested, portions of the expenditures had service periods that extended beyond the grant’s period of performance and were charged to the grant for reimbursement. Corrective Action Taken or Planned: To prevent a recurrence...
Identifying Number: 2023-003 Finding: For 2 out of 17 (11.7%) expenditures tested, portions of the expenditures had service periods that extended beyond the grant’s period of performance and were charged to the grant for reimbursement. Corrective Action Taken or Planned: To prevent a recurrence, grants transactions will be reviewed by the Principal Investigator/Program Director, the Strategic Advancement unit, and the Finance Office for allowability and alignment with the grant’s performance period. Anticipated Completion Date: This process has already been implemented by the College. Responsible Persons: Nick Branson, Assistant Vice President for Strategic Advancement Jean Stephan, Controller
View Audit 15031 Questioned Costs: $1
Finding 11232 (2023-003)
Significant Deficiency 2023
Rural Minnesota Cep, Inc.
MN
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency
Federal Award Finding. Department of Health and Human Services, Temporary Assitance for Needy Families. Assistance listing number 93.558. Passed through various counties and Minnesota DEED. Significant Deficiency: See Finding 2023-002. Recommendation: That management review internal controls and imp...
Federal Award Finding. Department of Health and Human Services, Temporary Assitance for Needy Families. Assistance listing number 93.558. Passed through various counties and Minnesota DEED. Significant Deficiency: See Finding 2023-002. Recommendation: That management review internal controls and implement procedures to ensure all entries are independently reviewed and approved and supported by adequate supporting documentation. Action Taken: We concur with the recommendation, and it was implemented immediately 1/22/2024. The Accounting Manager will no longer create and approve the same adjusting journal entry. When the Accounting Manager, Bill MacFarlane creates an adjusting journal entry, it will be approved by the IT Manager, Dave Schumacher, or the Executive Director, Tina Jaster. When Accounting Specialist, Angie Hanson, makes any adjusting journal entries, they will be approved by the Accounting Manager going forward.
View Audit 15024
Finding 11231 (2023-002)
Significant Deficiency 2023
Salt Lake City Corporation
UT
Questioned Costs Reporting Significant Deficiency
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #21.027 Finding Summary: The original project and expenditure reports provided to the auditors did not include all expenditures made during the reporting peri...
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #21.027 Finding Summary: The original project and expenditure reports provided to the auditors did not include all expenditures made during the reporting periods they selected for testing. Responsible Individuals: Aaron Price Corrective Action Plan: This is the result of an end of year timing issue wherein the reporting deadline to the Federal Government occurred prior to year-end close, resulting in a reconciling item being accurately reported within the City’s fiscal year despite being reported to the Federal Government in a subsequent quarter, but still accurately within the Federal Government’s fiscal year. Moving forward, greater efforts will be used to reconcile year end grant transactions prior to federal reporting, however, this is considered to be a non-recurring issue given the nature of the grant. Anticipated Completion Date: December 2023
View Audit 15023
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