Corrective Action Plans

Finding 456 (2023-001)

None 2023

Nlh 5

NM

Questioned Costs HUD Housing Programs Reporting

FINDING 2023-001 - Special Tests and Provisions - Reserve for Replacement Criteria: Total cash of $5,022 was required to be deposited into the Reserve for Replacement account by June 30,2023 Statement of Condition: As of June 30, 2023, the Reserve for Replacement only had $4,604 deposited during the...

FINDING 2023-001 - Special Tests and Provisions - Reserve for Replacement Criteria: Total cash of $5,022 was required to be deposited into the Reserve for Replacement account by June 30,2023 Statement of Condition: As of June 30, 2023, the Reserve for Replacement only had $4,604 deposited during the year. Cause: Management did not perform the Reserve for Replacement deposit for one month. Effect or Potential Effect: The project was not in compliance with the Capital Advance and current HUD regulations, the project’s Reserve for Replacement was under-funded for the current year by $418. Auditor Non-Compliance Code: B Questioned Costs: $418 Reporting Views of Responsible Officials: Management agrees with the Reserve for Replacement calculations and is aware of the current deposit required to the Reserve for Replacement. Auditor's Recommendations: Management should implement internal controls to make any required deposits before the year-end deadline. Action Plan: Money was transferred to the Replacement Reserve account in July 2023.

View Audit 1002 Questioned Costs: $1

Finding 437 (2023-002)

None 2023

Howard Payne University

TX

Questioned Costs

Incorrect Summer Pell Calculation Planned Corrective Action: PELL grant was incorrectly calculated on some students. We have been, and still are, working with our software provider to determine the issue. Until this matter is resolved, all summer PELL disbursements will be reviewed and recalculat...

Incorrect Summer Pell Calculation Planned Corrective Action: PELL grant was incorrectly calculated on some students. We have been, and still are, working with our software provider to determine the issue. Until this matter is resolved, all summer PELL disbursements will be reviewed and recalculated manually to ensure accuracy. Person Responsible for Corrective Action Plan: Karen LaQuey, Director, Student Financial aid Anticipated Date of Completion: ASAP

View Audit 959

Finding 436 (2023-001)

None 2023

Howard Payne University

TX

Reporting Questioned Costs Student Financial Aid

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: A review is being completed by the Registrar’s Office to determine if something is in the student record that may prevent a student from being reported correctly. If a common factor can be determined, then ...

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: A review is being completed by the Registrar’s Office to determine if something is in the student record that may prevent a student from being reported correctly. If a common factor can be determined, then it will be corrected. Until then, Enrollment reporting to NSC will be reviewed twice. Follow up will be done regarding last date of attendance reporting for those students who do fail to complete the semester. Person Responsible for Corrective Action Plan: Karen LaQuey, Director, Student Financial Aid Director; Wendy McNeeley, previous Registrar; Kristina Penland, Registrar Anticipated Date of Completion: 12/12/2023

View Audit 959

Finding 434 (2023-001)

Significant Deficiency 2023

South Pointe Housing, Inc.

LA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

At the end of July, 2023, security deposits held on behalf of tenants were $9,206 and funds held in reserve at the bank were $9,442.80. August security deposits held on behalf of tenants were again $9,206 and funds held in reserve at the bank were $9,442.80. We will continue to monitor this on a mo...

At the end of July, 2023, security deposits held on behalf of tenants were $9,206 and funds held in reserve at the bank were $9,442.80. August security deposits held on behalf of tenants were again $9,206 and funds held in reserve at the bank were $9,442.80. We will continue to monitor this on a monthly basis.

View Audit 947

Finding 423 (2023-001)

Significant Deficiency 2023

Housing Authority for the City of Freeport

IL

Questioned Costs HUD Housing Programs

Recently, HACF has hired a new Assistant Property Manager who will receive Public Housing Occupancy, Eligibility, Income and Rent Calculation (PHOEIR) training from NAHRO. This training will provide knowledge and accurate rent calculation guidance to the HACF’s staff. Additionally, HACF will conduct...

Recently, HACF has hired a new Assistant Property Manager who will receive Public Housing Occupancy, Eligibility, Income and Rent Calculation (PHOEIR) training from NAHRO. This training will provide knowledge and accurate rent calculation guidance to the HACF’s staff. Additionally, HACF will conduct and review up to 20 files bi-annually and will document file errors and needed corrections. All audit files will be signed off by the Property Operations Manager and the staff. Property management staff will receive ongoing training on reviewing income, assets, and rent calculations, tenant record keeping and recertification requirements.

View Audit 891

Finding 405 (2023-001)

None 2023

Worthington Senior Housing, Inc.

MN

Questioned Costs

Auditor Recommendation Recommendation: We recommend that the Organization ensure that the required deposit to the reserve for replacements account be made on a timely basis. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit findi...

Auditor Recommendation Recommendation: We recommend that the Organization ensure that the required deposit to the reserve for replacements account be made on a timely basis. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Sara Wohlers (management agent) will ensure that deposits to reserve for replacements account are made on a timely basis when cash allows. The remaining deposit for the June 30, 2023 fiscal year was deposited on August 2, 2023. 3. Official Responsible for Insuring CAP Sara Wohlers is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented for the June 30, 2024 audit. 5. Plan to Monitor Completion of CAP Chuck Reuter (Accounting Manager) and Sara Wohlers will be monitoring this plan.

View Audit 848

Finding 401 (2023-001)

Significant Deficiency 2023

Community Health Care, Inc.

IA

Allowable Costs / Cost Principles Questioned Costs Reporting

CHC agrees it did not allocate its Iowa Medicaid Wrap-Around payments to the Dental and Pediatric Services lines correctly. As the additional context states in the audit report, CHC agrees the departmental allocation did not affect its overall financial statements for the 2020, 2021, and 2022 quart...

CHC agrees it did not allocate its Iowa Medicaid Wrap-Around payments to the Dental and Pediatric Services lines correctly. As the additional context states in the audit report, CHC agrees the departmental allocation did not affect its overall financial statements for the 2020, 2021, and 2022 quarters and did not affect its ability to fully obligate the distributed funds, with its corrected lost revenues reflecting $2,589,831 in lost revenues. CHC has a strong record of grant compliance demonstrated by its consistent compliance with its financial statement audits and its clean record of compliance with its HRSA surveyors. We take our grant compliance seriously and have adequate internal controls in place to maintain current and future federal grants. We will strengthen our departmental allocation methodology of the Iowa Medicaid wrap-around payments with the following: • Re-educating its current accounting staff on the correct allocation methodology for Iowa Medicaid wrap-around payments. • Ensuring its dental payor wraparound payments are allocated correctly to its internal dental departments. This process will be monitored and completed through its monthly account reconciliation process and quarterly departmental reporting processes. • Ensuring its medical payor wraparound payments are allocated correctly to its internal medical departments. This will be done by utilizing a consistent allocation methodology based upon patient visits. This process will be monitored and completed through its monthly account reconciliation process and quarterly departmental reporting processes. The timing of the implemented corrective actions began in 2023 and has been re-enforced with its accounting staff in the first 2 quarters of 2023. As CHC has been able to fill its open accounting positions and train appropriately, I do not anticipate further Iowa Medicaid wrap allocation deficiencies. As such I consider all remediation steps to be implemented and complete.

View Audit 836

Finding 399 (2023-001)

Significant Deficiency 2023

Okemos Public Schools

MI

Questioned Costs Subrecipient Monitoring School Nutrition Programs

OKEMOS PUBLIC SCHOOLS FOR THE YEAR ENDED JUNE 30, 2023 Okemos Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2023 District Con...

OKEMOS PUBLIC SCHOOLS FOR THE YEAR ENDED JUNE 30, 2023 Okemos Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2023 District Contact Person: Liz Lentz, Executive Director of Finance Finding 2023-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: Management agrees with the finding and had already changed procedures during the school year to better track and claim meals.

View Audit 830

Corrective Action Plans

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