Corrective Action Plans

Finding 2740 (2023-001)

Significant Deficiency 2023

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308

This finding is caused by Human error in transcribing amounts from the general ledger to the proper Activities and Objects on the Final Expenditure Report. The completion date for the corrective action plan is immediate. The person responsible for the corrective action is Tina Mills, the Business Ma...

This finding is caused by Human error in transcribing amounts from the general ledger to the proper Activities and Objects on the Final Expenditure Report. The completion date for the corrective action plan is immediate. The person responsible for the corrective action is Tina Mills, the Business Manager. The plan for monitoring adherence is the business manager will double check reports before submitting them to the State of Michigan.

View Audit 4709

Finding 2717 (2023-002)

Significant Deficiency 2023

Northern Cheyenne Tribal Housing Authority

MT

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

2023-002 Condition: Deficiencies Noted in Our Examination of Emergency Rental Assistance (ERA) Files Steps to resolve: We will conduct a review of ERAP files to ensure proper compliance. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 I...

2023-002 Condition: Deficiencies Noted in Our Examination of Emergency Rental Assistance (ERA) Files Steps to resolve: We will conduct a review of ERAP files to ensure proper compliance. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 Individual responsible for correction: Mr. Rod Trahan, Executive Director

View Audit 4632

Finding 2716 (2023-001)

Significant Deficiency 2023

Northern Cheyenne Tribal Housing Authority

MT

Questioned Costs Eligibility HUD Housing Programs

2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files Steps to resolve: We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to...

2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files Steps to resolve: We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 Individual responsible for correction: Mr. Rod Trahan, Executive Director

View Audit 4632

Finding 2698 (2023-001)

None 2023

Roland M Boucher Apartments, Inc.

RI

Questioned Costs Cash Management HUD Housing Programs

Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsibl...

Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski(krajewski@wdchoc.org), will ensure that appropriate fees will be allocated and charged

View Audit 4569 Questioned Costs: $1

Finding 2693 (2023-001)

None 2023

Thomas University, Inc.

GA

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

Comments on Findings and Recommendations: We agree with the finding and recommendations. Planned Corrective Action: The organization will undergo a software upgrade aimed at augmenting the efficiency and precision of the financial aid department. We anticipate that this upgrade will be fully operati...

Comments on Findings and Recommendations: We agree with the finding and recommendations. Planned Corrective Action: The organization will undergo a software upgrade aimed at augmenting the efficiency and precision of the financial aid department. We anticipate that this upgrade will be fully operational by the end of the first quarter of the next calendar year. Anticipated Completion Date: 03/29/2024

View Audit 4566 Questioned Costs: $1

Finding 2677 (2023-001)

Significant Deficiency 2023

University of Oklahoma Norman Campus

OK

Student Financial Aid Questioned Costs Special Tests & Provisions

The following is the Management's Response to Auditor's Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2023-001 Student Financial Assistance Cluster, ALN 84.063 Federal Pell Grant Program and ALN ...

The following is the Management's Response to Auditor's Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2023-001 Student Financial Assistance Cluster, ALN 84.063 Federal Pell Grant Program and ALN 84.268 Federal Direct Student Loans, Department of Education, Award Year 2023 Criteria or Specific Requirement - Special Tests and Provisions - Enrollment Reporting - 34 CFR § 690.83(b)(2) and 34 CFR §685.309(b)(1) Finding Summary: The University is required to implement a system of internal controls that ensure enrollment information is reported to Department of Education's National Student Loan Data System (NSLDS) each 60 days, at minimum. Enrollment information for eight students graduating in Spring 2023 was not reported timely to NSLDS. Explanation of Agreement/Disagreement: Management concurs with the finding and proper internal controls are being implemented during FY2024. Officials Responsible for Ensuring Corrective Action: Courtney Henderson, Acting Financial Aid Director. Planned Completion for Corrective Action: Corrected enrollment information was submitted to NSLDS on August 18, 2023. Corrective internal controls have been implemented as of October 12, 2023. Plan to Monitor Completion of Corrective Action: Management concurs with the finding and proper internal controls were implemented during FY2024. Management has implemented regular monthly meetings between the Financial Aid Services and Academic Records departments of the University to review graduation error reports and ensure timely processing.

View Audit 4516

Finding 2675 (2023-002)

None 2023

Lincoln County, Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

West Central NE Development District will need to collect reports from various offices (County Clerk & County Treasurer) to verify all expenditures and disbursements match and perform their own calculations.

View Audit 4513

Finding 2649 (2023-001)

Significant Deficiency 2023

Albuquerque Health Care for the Homeless, Inc.

NM

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment § 200.302

Albuquerque Health Care for the Homeless, Inc.’s Finance Team will work to ensure that Policy and Procedure 4011 regarding the use of corporate credit cards is followed. All management staff that have organizational corporate cards will be retrained by the Accounting Manager on the importance of obt...

Albuquerque Health Care for the Homeless, Inc.’s Finance Team will work to ensure that Policy and Procedure 4011 regarding the use of corporate credit cards is followed. All management staff that have organizational corporate cards will be retrained by the Accounting Manager on the importance of obtaining itemized receipts. In the event a receipt is lost, regardless of verifying the legitimacy of the purchase with the direct supervisor, the finance team will ensure that the expense is not charged to any federal funding. Persons Responsible: Leon Paboucek, Accounting Manager Estimated Completion Date: October 25, 2023

View Audit 4466

Finding 2629 (2023-001)

Significant Deficiency 2023

Highwood Apartments, Inc.

SC

HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment

Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on t...

Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management is seeking reimbursement for the legal fees paid from operational cash.

View Audit 4446 Questioned Costs: $1

Finding 2523 (2023-001)

Significant Deficiency 2023

Kent State University

OH

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.413 § 200.516

Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $...

Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $209,101 was incorrectly reported by the program advisor and was not detected by the program director. These funds were returned to the Ohio Department of Development on October 11, 2023. The program has been termianted and program income returned. The individuals involved with this program are no longer employees of the University. The University is in the process of seeking reimbursement from the former employee. An internal controls questionnaire was prepared and reviewed for the other Small Business Development Center (SBDC) program noting no areas of concern. The FY24 internal audit plan will include additional review of the remaining SBDC program as well as review of controls within the department which previously managed the program noted in the finding. In addition, training related to roles and responsibilities for supervisors/approvers will be provided in FY24 to emphasize the guidance provided in the grants manual. Contact person responsible for the corrective action: Mark Polatajko, Senior Vice President for Finance and Administration.

View Audit 4303 Questioned Costs: $1

Finding 2519 (2023-002)

Significant Deficiency 2023

C.h.i.l.d, Inc.

RI

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Explanation of disagreement with audit finding: There is no...

FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding, however, once again we plead considerable staff shortage. Action planned/taken in response to finding: We have now filled a critical position which will allow us to distribute responsibilities more effectively and ensure that internal controls are consistently applied. Name of the contact person responsible for corrective action: Anne Paglia Planned completion date for corrective action plan: December 2023. If the Department of Health and Human Services has questions regarding this plan, please call Anne Paglia at 401-732-5200

View Audit 4302

Finding 2497 (2023-003)

Material Weakness 2023

Save, Inc. and Affiliates

MO

Questioned Costs Subrecipient Monitoring HUD Housing Programs

We will mail letters to or otherwise contact each program participant who has not recertified their income this calendar year and will proivde a window of 10 business days for the program participant to return their proof of income to housing center staff. In order to be the least burdensome on the...

We will mail letters to or otherwise contact each program participant who has not recertified their income this calendar year and will proivde a window of 10 business days for the program participant to return their proof of income to housing center staff. In order to be the least burdensome on the program participants, they will have the option of returning their income via US Postal Service, by bringing it in person to the SAVE, Inc. office, by submitting electronically to their housing specialist, or by providing it to the HQS inspector if they have an inspection scheduled during the timeframe. Once income information is received, housing center staff will update the rental calculations and provide written documentation of such to the program participant as well as the contact person for the rental unit. Proof of this documentation will be maintained in the client files and the client database will be updated to reflect any changes. Anticipated completion date: December 29, 2023.

View Audit 4247

Finding 2496 (2023-002)

Material Weakness 2023

Save, Inc. and Affiliates

MO

Questioned Costs Subrecipient Monitoring HUD Housing Programs

A full-time HQS inspector was hired on September 20, 2023 to take primary responsibility for scheduling and conducting HQS inspections according to the HUD required timelines. The full-time HQS inspector is tasked with scehduling inspections for past-due program participants initially, and will the...

A full-time HQS inspector was hired on September 20, 2023 to take primary responsibility for scheduling and conducting HQS inspections according to the HUD required timelines. The full-time HQS inspector is tasked with scehduling inspections for past-due program participants initially, and will then proceed into a plan designed to ensure timely inpsection occurs for all program participants throughout the year. As of November 6, 2023, caseloads were reorganized to ensure the assignments are equal across all Housing Specialists and due dates for inspections are spread out evenly across all months. Supervisors are setting daily and weekly goals for the number of inspections that need to be scheduled and are reviewing progress toward these goals during weekly supervison so supervisors are able to provide support where needed and to hold employees accountable for completing the workload. Anticipated correction date: February 1, 2024.

View Audit 4247

Finding 2495 (2023-001)

Material Weakness 2023

Save, Inc. and Affiliates

MO

Questioned Costs HUD Housing Programs

All current employees in the voucher program will receive a refresher training on rent reasonableness requirements, process, and documentation and will be expected to demonstrate competency by completing the process to supervisory satisfaction. Training on rent reasonableness during the onboarding ...

All current employees in the voucher program will receive a refresher training on rent reasonableness requirements, process, and documentation and will be expected to demonstrate competency by completing the process to supervisory satisfaction. Training on rent reasonableness during the onboarding process for new employees will be evaluated and updated as necessary. Review of rent reasonableness documentation will be added to the case audit tools used monthly and quarterly to review random samples of program participant files. When deficiencies are noted, these will be discussed with the employee and their supervisor so that immediate corrective action can be made. Anticipated completion date: December 29, 2023.

View Audit 4247

Finding 2456 (2023-003)

Significant Deficiency 2023

Independent School District No. 001

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs

ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): No...

ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Not applicable Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in internal control over compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District Board approve the wage rate of all employees via contracts or separate, individual approval. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will ensure employees’ wage rates and salaries are approved by the District’s Board. Official Responsible for Ensuring CAP: Heather Hipp, Business Manager. Planned Completion Date for CAP: June 30, 2024.

View Audit 4233

Finding 2455 (2023-001)

Material Weakness 2023

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Questioned Costs Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 28, 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 FEBRUARY 28, 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 February 28, 2023. Finding 2023-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Rental and Cooperative Housing (Section 221(d)(4)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will ensure that the accounts reconcile to source documents as part of our month-end closing process. Anticipated Completion Date September 30, 2023

View Audit 4230

Finding 2442 (2023-001)

Significant Deficiency 2023

Point Isabel Independent School District

TX

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

Individual responsible for corrective action: Anna S. Arredondo, Federal/State Program Director Melissa Trevino, Purchasing/Fixed Assets Coordinator Date corrective action will be implemented: November 2023 Corrective action plan: Federal/State Department administrator will review all required compl...

Individual responsible for corrective action: Anna S. Arredondo, Federal/State Program Director Melissa Trevino, Purchasing/Fixed Assets Coordinator Date corrective action will be implemented: November 2023 Corrective action plan: Federal/State Department administrator will review all required compliance documentation and expenditures allowances for grant/federal. Federal/Sate Department will implement internal controls for ESSER funds to receive required documentation for the duration of the contracted services and ensure documentation is sufficient prior to submitting invoices for payment. The Purchasing/Fixed Assets Coordinator will confirm with Federal/State Programs that all required ESSER documentation is provided with certified invoices before any payment is processed.

View Audit 4202

Finding 2433 (2023-002)

Material Weakness 2023

Oneida, Herkimer, and Madison Counties Boces

NY

School Nutrition Programs Questioned Costs Eligibility

Finding 2023-002 – Eligibility The BOCES concurs with the finding 2023-002. Corrective Action: To prevent this in the future, in addition to the mandatory verification, a second person, School Food Service Director or Director of Shared Food Services will randomly test a sample of school meal applic...

Finding 2023-002 – Eligibility The BOCES concurs with the finding 2023-002. Corrective Action: To prevent this in the future, in addition to the mandatory verification, a second person, School Food Service Director or Director of Shared Food Services will randomly test a sample of school meal applications. Beginning in 2023-2024, many of the school buildings will be serving meals for free under the Community Eligibility Provision which will drastically reduce the number of free and reduced meal applications needed to be processed. Between the reduction in applications and the implementation of random testing, we are confident these inaccuracies will be resolved. Additional checks and balances will be put in place immediately so that reliance is not solely on the computerized system. Contact Person: Kate Dorr, Director of Shared Food Service (315) 738-0848 kdorr@oneida-boces.org

View Audit 4195

Finding 2432 (2023-001)

Material Weakness 2023

Oneida, Herkimer, and Madison Counties Boces

NY

School Nutrition Programs Questioned Costs Cash Management

Finding 2023-001 – Reporting The BOCES concurs with the finding 2023-001. Corrective Action: To correct this in the future 2 steps will be implemented by the BOCES: 1. A manual total of meals from the Etrition claim reports will be calculated and compared to the total meals on the CNMS claim; and 2....

Finding 2023-001 – Reporting The BOCES concurs with the finding 2023-001. Corrective Action: To correct this in the future 2 steps will be implemented by the BOCES: 1. A manual total of meals from the Etrition claim reports will be calculated and compared to the total meals on the CNMS claim; and 2. The School Food Service Director and Director of Shared Food Services will review and verify each other's work. Additional checks and balances will be put in place immediately so that reliance is not solely on the computerized system. Contact Person: Kate Dorr, Director of Shared Food Service (315) 738-0848 kdorr@oneida-boces.org

View Audit 4195

Finding 2422 (2023-003)

Significant Deficiency 2023

Archdiocese of St. Louis

MO

Cash Management Questioned Costs Subrecipient Monitoring

Finding No. 2023-003 – Significant Deficiency Personnel Responsible for Corrective Action: Amanda Laumeyer, CEO of St. Patrick Center Anticipated Completion Date: March 31, 2024 Corrective Action Plan: St. Patrick Center (SPC) will review reimbursements prior to forwarding to the federal grant a...

Finding No. 2023-003 – Significant Deficiency Personnel Responsible for Corrective Action: Amanda Laumeyer, CEO of St. Patrick Center Anticipated Completion Date: March 31, 2024 Corrective Action Plan: St. Patrick Center (SPC) will review reimbursements prior to forwarding to the federal grant agency. The Senior Director of Finance or designate, will review the invoices for accuracy. An initial or signature will be added to the reimbursement request, validating review was completed. After review is completed and signature/initial obtained, the reimbursement will be forwarded to the appropriate agency for payment.

View Audit 4149

Finding 2404 (2023-001)

None 2023

Metropolitan Transit Authority

TN

Questioned Costs Cash Management Subrecipient Monitoring

Management's Corrective Action Plan 2023-001 - CASH MANAGEMENT Corrective Action Management concurs with the finding that Federal funds received were not disbursed within the required timeframe of 3-business days; however, it should be noted that the timeframe in question included a federal banki...

Management's Corrective Action Plan 2023-001 - CASH MANAGEMENT Corrective Action Management concurs with the finding that Federal funds received were not disbursed within the required timeframe of 3-business days; however, it should be noted that the timeframe in question included a federal banking holiday. Management is committed to meeting the required guidelines of disbursing federal funds received within the 3-business days following receipt requirement.

View Audit 4131 Questioned Costs: $1

Finding 2403 (2023-001)

Significant Deficiency 2023

Town of Cary

NC

Questioned Costs Reporting Significant Deficiency

Finding: 2023-001 Name of Contact Person: Kimberly Branch, Finance Director Corrective Action: Cary has implemented a more formal review process over the report prior to submission, which includes evidence of the review. This has already been corrected with the recent quarterly report submission. Pr...

Finding: 2023-001 Name of Contact Person: Kimberly Branch, Finance Director Corrective Action: Cary has implemented a more formal review process over the report prior to submission, which includes evidence of the review. This has already been corrected with the recent quarterly report submission. Proposed Completion Date: October 31, 2023

View Audit 4130

Finding 2395 (2023-002)

Significant Deficiency 2023

Amarillo Independent School District

TX

Questioned Costs Reporting

Additional monitoring and comprehensive review of expenditure reporting will take place, with emphasis on matching accounting data presented in the District’s financial system.

View Audit 4100

Finding 2393 (2023-001)

None 2023

Rock Valley College

IL

Questioned Costs Student Financial Aid Eligibility

2023-001 Incorrect Pell Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2023 Condition Found During our student file testing we noted one student out of forty had was not disbursed the correct Pell Grant...

2023-001 Incorrect Pell Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2023 Condition Found During our student file testing we noted one student out of forty had was not disbursed the correct Pell Grant award. Based on the student’s enrollment status and need, the College under awarded the student by $200. We consider this to be an instance of noncompliance relating to the Eligibility Compliance Requirement. Corrective Action Plan: Run enhanced quality assurance (QA) checks with awarding analysis both prior to disbursement of funds and at the end of each semester. Execute 100% QA procedures to ensure accurate system awarding. Responsible Person for Corrective Action Plan: Mary Cobb, Program Manager Financial Aid, and Ana Mirnic, Program Manager Financial Aid, and Executive Director of Financial Aid (new hire in process) Implementation Date of Corrective Action Plan: September 1, 2023

View Audit 4094

Finding 2392 (2023-001)

Significant Deficiency 2023

Union County School District

SC

Questioned Costs Allowable Costs / Cost Principles

Client Response: The Finance Director has already met with many of the various program leaders within the District to ensure they understand and grasp the concept of indirect cost calculations. They have also shared with them the excluded expenditure listing again to re-emphasize the need to accur...

Client Response: The Finance Director has already met with many of the various program leaders within the District to ensure they understand and grasp the concept of indirect cost calculations. They have also shared with them the excluded expenditure listing again to re-emphasize the need to accurately budget for indirect cost. The District has also looked into the potential to reduce its reliance on indirect cost and increase its direct spending from grants. For the finding above, the Finance Director will serve as the primary contact person for district compliance effort. The District has an estimated completion date of November 2023 as the District has already corrected the finding and resolved any noncompliance, if any, moving forward related to the above listed finding.

View Audit 4087 Questioned Costs: $1

Corrective Action Plans

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