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Corrective Action Plans

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Chowan University
NC
Special Tests & Provisions Questioned Costs Matching / Level of Effort / Earmarking
Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: This instance was an administrative error. Measures are in place to process refunds on a weekly basis. Anticipated Completion Date: Refund processing will be monitored on an ongoing basis.
Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: This instance was an administrative error. Measures are in place to process refunds on a weekly basis. Anticipated Completion Date: Refund processing will be monitored on an ongoing basis.
View Audit 409
Nazarene Bible College
KS
Questioned Costs Special Tests & Provisions
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The college has already updated its Information Security Policy (ISP), Vendor Policy, and created a new Change Management Policy to meet the stated GLBA requirements and resolve the findings of the audit. Prior to the board’s nex...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The college has already updated its Information Security Policy (ISP), Vendor Policy, and created a new Change Management Policy to meet the stated GLBA requirements and resolve the findings of the audit. Prior to the board’s next meeting in April of 2024, in line with the newly updated policies, IT intends to both contact critical vendors to assess their compliance, and prepare a new Information Security Report for their consideration. We will use the provided templates to assist us in those processes. Person Responsible for Corrective Action Plan: Fred Phillips, CIO Anticipated Date of Completion: 04/1/2024
View Audit 356
Finding 156 (2023-008)
Material Weakness 2023
Virginia Union University
VA
Questioned Costs Eligibility Internal Control / Segregation of Duties
Criteria: Recipients of HEERF funding must acknowledge that it may not condition the receipt of an emergency financial aid grant on continued or future enrollment with the Recipient. Recipients also acknowledge that it may not require a student to consent to the application of the emergency financia...
Criteria: Recipients of HEERF funding must acknowledge that it may not condition the receipt of an emergency financial aid grant on continued or future enrollment with the Recipient. Recipients also acknowledge that it may not require a student to consent to the application of the emergency financial aid grant to the student's oustanding account balance as a condition of receipt of or eligibility for an emergency financial aid grant funding. The recipient also acknowledges that adding preconditions to receiving a financial aid grant that thwart this requirement may be subjected to oversight and corrective action. In consideration for this award, Recipients agree that they hold these grant funds in trust for students and act in the nature of a fiduciary for students. The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. Now that the FY23 audit is finalized, any such compliance issues with students will be taken care of during actual registration process. In the future, any such forms that will need student authorization will be handled during the registration process. Responsbile Person(s): Robin Jefferson, Director of Student Accounts rljefferson@vuu.edu 804 342-3976. Robert Merino, Executive Director of Financial Aid jrmerino@vuu.edu 281 795-6190. Planned Date of Completion of Corrective Action: December 31, 2023.
View Audit 218
Finding 153 (2023-007)
Material Weakness 2023
Virginia Union University
VA
Questioned Costs Reporting
Criteria: The CARES, CRRSAA, and ARP institutional quarterly portion of reporting requirements involve publicly posting completed forms on the Institution's website. The forms must be conspicuously posted on the Institution's primary website on the same page as the reports of the IHE's activities as...
Criteria: The CARES, CRRSAA, and ARP institutional quarterly portion of reporting requirements involve publicly posting completed forms on the Institution's website. The forms must be conspicuously posted on the Institution's primary website on the same page as the reports of the IHE's activities as to the emergency financial aid grants to students (Student Aid Portion) are posted. This information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, and June 30). The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. The plan date for correction for this finding was December 31, 2023. Therefore, the plan was not realized due to the timing of completion of the FY22 audit. Now that the FY23 audit is completed, the Office of Sponsored Research & Innovation will designate a person to verify that reports are posted by periodically checking the website after request are made. Responsible Person(s): Linda Jackson, VP Sponsored Research & Innovation lrjackson@vuu.edu 804 257-5807. Planned Date of Completion of Corrective Action: December 31, 2023.
View Audit 218
Finding 149 (2023-006)
Significant Deficiency 2023
Virginia Union University
VA
Questioned Costs Internal Control / Segregation of Duties
Criteria: The Institution must verify that the student with Verification code V4 or V5 has a high school completion status and has signed an Identity of education purpose statement. The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: Individual ...
Criteria: The Institution must verify that the student with Verification code V4 or V5 has a high school completion status and has signed an Identity of education purpose statement. The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: Individual files are being created and stored in a safe place during and after verification is completed. In addition, a digital copy is being placed in cloud storage. Responsible Person(s): Robert Merino, Executive Director jrmerino@vuu.edu 281 795-6190. Planned Date of Completion of Corrective Action: December 31, 2023.
View Audit 218 Questioned Costs: $1
Finding 145 (2023-005)
Material Weakness 2023
Virginia Union University
VA
Questioned Costs
Criteria: Regulations require the Institution refunds calculated for students who withdrew during a semester be remitted to the Department of Education timely, within 45 days of withdrawal. The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The...
Criteria: Regulations require the Institution refunds calculated for students who withdrew during a semester be remitted to the Department of Education timely, within 45 days of withdrawal. The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. The plan date for correction for this finding was December 31, 2023. Therefore, the plan was not realized due to the timing of completion of the FY22 audit. Now that the FY23 audit is completed, the Registrar will put in polace the report that was created to identify students who completed the official withdrawal process. The Financial Aid Director will work with the Registrar to create an attendance report to identify students who unofficially withdraw. The report will be evaluated every week to meet the 14-day date of determination requirement. Responsbile Person(s): Doreen Dixon, Registrar ddixon@vuu.edu 804 257-5845. Robert Merino, Executive Director jrmerino@vuu.edu 281 795-6190. Planned Date of Completion of Corrective Action: December 31, 2023.
View Audit 218
Finding 141 (2023-004)
Significant Deficiency 2023
Virginia Union University
VA
Questioned Costs Internal Control / Segregation of Duties
Criteria: The Instituion must verify that the student remains eligible to receive financial aid prior to disbursements of funds. From appendix A of compliance supplment: Student must maintain good standing, or satisfactory academic progress (34CFRs668.16, 668.32(f), 668.34, 690.75, 675.9, 676.9, 685...
Criteria: The Instituion must verify that the student remains eligible to receive financial aid prior to disbursements of funds. From appendix A of compliance supplment: Student must maintain good standing, or satisfactory academic progress (34CFRs668.16, 668.32(f), 668.34, 690.75, 675.9, 676.9, 685.200, 686.11, 20 USC 1070h; 42 CFR 57.306; 42 USC 293a(d)(2)). Satisfactory academic progress (SAP) is defined as Maintenance of satisfactory progress (2.0 GPA). The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. The plan date for correction for this finding was December 31, 2023. Therefore, the plan was not realized due to the timing of completion of the FY22 audit. Now that the FY23 audit is completed, the Finanical Aid Team will print a report of communication sent to students who have lost their eligibility or are at risk of losing their eligibility at the end of each semester. The report will be placed in a secure location for documentation. Responsible Person(s): Robert Merino, Executive Director jrmerino@vuu.edu 281 795-6190. Planned Date of Completion of Corrective Action: December 31, 2023.
View Audit 218 Questioned Costs: $1
Finding 137 (2023-003)
Significant Deficiency 2023
Virginia Union University
VA
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Criteria: Regulations require the Institution ensure exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study. Exit counseling must be conducted within 30 days after th...
Criteria: Regulations require the Institution ensure exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study. Exit counseling must be conducted within 30 days after the school learns the student borrower has withdrawn from school or failed to complete the exit counseling [34 CFR 685.304(b), (1) & 34 CFR 674.42(b)]. The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. The plan date for correction for this finding was December 31, 2023. Therefore, the plan was not realized due to the timing of completion of the FY22 audit. Now that the FY23 audit is completed, the Registrar will email exit counseling materials as an attachment to the email or send a email containing URL or hyperlink which will take the student directly to the Exit Counseling page on StudentAid.gov. Responsbile Person(s): Doreen Dixon, Registrar ddixon@vuu.edu 804 257-5845. Robert Merino, Executive Director jrmerino@vuu.edu 281 795-6190. Planned Date of Completion of Corrective Action: December 31, 2023.
View Audit 218
Finding 133 (2023-002)
Significant Deficiency 2023
Virginia Union University
VA
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Criteria: Under the Pell grant and ED loan programs, Institutions are responsbile for timely enrollment reporting to the NSLDS whether they report directly or via a third-party servicer such as the National Student Clearinghouse (NSC). Enrollment reporting in a timely and accurate manner is critical...
Criteria: Under the Pell grant and ED loan programs, Institutions are responsbile for timely enrollment reporting to the NSLDS whether they report directly or via a third-party servicer such as the National Student Clearinghouse (NSC). Enrollment reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported within 60 days whenever enrollment status changes for students unless a roster is submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leave-of-absence. The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. The plan date for correction for this finding was December 31, 2023. Therefore, the plan was not realized due to the timing of completion of the FY22 audit. Now that the FY23 audit is completed, the Registrar and Information Technology will ensure monthly reporting to the National Clearinghouse. In addition, the Registrar will determine the root cause is corrected and enrollment is reported correctly. These procedures will become part of the Registrar's Standard Operating Procedures. Responsbile Person(s): Doreen Dixon, Registrar ddixon@vuu.edu 804 257-5845. Kofi Jack, Chief Information Officer kjack@vuu.edu 804 257-5709. Planned Date of Completion of Corrective Action: December 31, 2023.
View Audit 218
Foxhill Manor Cooperative, Inc.
IN
Questioned Costs
Management has paid back the excess management fees and has updated their calculation for future payments.
Management has paid back the excess management fees and has updated their calculation for future payments.
View Audit 141 Questioned Costs: $1
Foxhill Manor Cooperative, Inc.
IN
Questioned Costs Cash Management HUD Housing Programs
Management is appealing to HUD regarding the required deposit. Funds are not currently available to make the prior year required deposit.
Management is appealing to HUD regarding the required deposit. Funds are not currently available to make the prior year required deposit.
View Audit 141 Questioned Costs: $1
Finding 86 (2023-001)
Material Weakness 2023
Creative Housing Iv, Inc.
AR
HUD Housing Programs Questioned Costs Special Tests & Provisions
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2023 Audit Firm: FORVIS, LLP Federal Program: Supportive Housing for the Elderly, Assistance Listing No. 14.157 Federal Agency: U.S. Department of Housing and Urban Development September 12, 2023 Find...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2023 Audit Firm: FORVIS, LLP Federal Program: Supportive Housing for the Elderly, Assistance Listing No. 14.157 Federal Agency: U.S. Department of Housing and Urban Development September 12, 2023 Finding 2023-001: Summary of Finding: The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash for fiscal year 2021; however, funds were not deposited into the residual receipts account as of 6/30/2023. Management should create policies and procedures to identify and transfer surplus cash to the residual receipts account to ensure compliance with this requirement. Management’s Corrective Action Plan: Management concurs with the finding. In the 2022 audit, it was found that Creative Housing IV, Inc. failed to make the surplus cash deposit for program year 2021 of $1,508. The deposit was made on September 7, 2023. Anticipated Completion Date: Completed
View Audit 101
Olive Avenue Apartments, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
View Audit 87
Finding 67 (2023-001)
Significant Deficiency 2023
Clackamas County Childrens Commission
OR
Questioned Costs Allowable Costs / Cost Principles
Corrective Action: The error identified related to a recurring accounts payable invoice template that is available to, and pending in, future accounting periods and posted monthly. The recurring invoice template was not updated at the time the distribution code was changed for current allocation ra...
Corrective Action: The error identified related to a recurring accounts payable invoice template that is available to, and pending in, future accounting periods and posted monthly. The recurring invoice template was not updated at the time the distribution code was changed for current allocation rates. The template has since been updated. We will continue to review the transactions prior to posting in the accounting system to correct any errors. Anticipated Completion Date: August 2023
View Audit 62
Finding 1224464 (2022-005)
Material Weakness 2022
Monticello Housing Authority
NY
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
2022-005 – Loss of Internal Controls Over Cash Disbursements – Significant Deficiency Auditor Recommendations: The Authority should perform a complete review of HUD and Housing Authority policies over disbursements to ensure compliance with these policies. Response: We will implement reviews of HUD ...
2022-005 – Loss of Internal Controls Over Cash Disbursements – Significant Deficiency Auditor Recommendations: The Authority should perform a complete review of HUD and Housing Authority policies over disbursements to ensure compliance with these policies. Response: We will implement reviews of HUD and Housing Authority policies, in addition to staffing changes, to ensure that this finding will be cleared by the subsequent fiscal year audit. Timeframe: By completion of the 2027 FYE audit Individual responsible for correction: Mr. Marc Starling, Executive Director
View Audit 407735
Finding 1224365 (2022-003)
Material Weakness 2022
Russellville Hospital, Inc.
AL
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.512
The hospital will work with an outside consultant with more in-depth understanding of the reporting requirements prior to additional submissions. We are also catching up on the audit submissions and will remain on task with timely submission. Anticipated completion date: 09/30/2026
The hospital will work with an outside consultant with more in-depth understanding of the reporting requirements prior to additional submissions. We are also catching up on the audit submissions and will remain on task with timely submission. Anticipated completion date: 09/30/2026
View Audit 407672
Finding 1224364 (2022-004)
Material Weakness 2022
Russellville Hospital, Inc.
AL
Questioned Costs Material Weakness Reporting
The loan was acquired from previous owners of the hospital and was obtained by current owners at the time of purchase. This year was the first year the program was required to be audited. We are actively working to ensure this condition is met by ensuring the reserve fund is met, the debt service co...
The loan was acquired from previous owners of the hospital and was obtained by current owners at the time of purchase. This year was the first year the program was required to be audited. We are actively working to ensure this condition is met by ensuring the reserve fund is met, the debt service coverage ratio of at least 1.0 is obtained, and audited financials available to USDA annually. Anticipated completion date: 09/30/2026
View Audit 407672
Finding 1224134 (2022-004)
Material Weakness 2022
STRESS & TRAUMA TREATMENT CENTER INC
IL
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
Condition: During our testwork, we noted three employees were missing time and effort certifications. Plan: The Organization is implementing written policies and procedures over time and effort reporting to ensure proper documentation is always maintained or complete in all instances to properly dis...
Condition: During our testwork, we noted three employees were missing time and effort certifications. Plan: The Organization is implementing written policies and procedures over time and effort reporting to ensure proper documentation is always maintained or complete in all instances to properly distribute salary and benefit costs for employees who work in whole or in part on grant program activity in accordance with the Uniform Guidance. This includes having the documentation reviewed and formally approved by a supervisor. Anticipated Date of Completion: December 31, 2026 Name of Contact Person: Matt Buckman, Executive Director
View Audit 407517
Finding 1223980 (2022-002)
Material Weakness 2022
NEW YORK MORTGAGE COALITION, INC.
NY
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Management will review its policies and procedures to ensure that all quarterly reports and the supporting documentation used to prepare the reports are retained for audit purposes. All the reports will be reviewed and approved by someone other than the preparer prior to submission.
Management will review its policies and procedures to ensure that all quarterly reports and the supporting documentation used to prepare the reports are retained for audit purposes. All the reports will be reviewed and approved by someone other than the preparer prior to submission.
View Audit 407388
Finding 1223299 (2022-005)
Material Weakness 2022
Mesalands Community College
NM
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
The College plans to include the information for the Foundation with its audit which will enable management to reconcile information to ensure correct balances are available for reporting. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible...
The College plans to include the information for the Foundation with its audit which will enable management to reconcile information to ensure correct balances are available for reporting. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible party is the Finance Director.
View Audit 406800
Finding 1223089 (2022-007)
Material Weakness 2022
Kittson County
MN
Questioned Costs Reporting
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis. Completion Date – Immediately
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis. Completion Date – Immediately
View Audit 406652
Finding 1223069 (2022-006)
Material Weakness 2022
Kittson County
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant reporting. Completion Date – January 1, 2026
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant reporting. Completion Date – January 1, 2026
View Audit 406652
Finding 1222700 (2022-008)
Material Weakness 2022
Veterans Transition Center of California
CA
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SAS Material Weakness, Eligibility, management agrees with the findi...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SAS Material Weakness, Eligibility, management agrees with the finding and will design, implement, and maintain policies and procedures to ensure compliance with the Uniform Guidance including eligibility.
View Audit 406305
Finding 1222699 (2022-007)
Material Weakness 2022
Veterans Transition Center of California
CA
Questioned Costs Subrecipient Monitoring Material Weakness
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA7, management agrees with the finding and will design, implement, ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA7, management agrees with the finding and will design, implement, and maintain policies and procedures to ensure compliance with the Uniform Guidance.
View Audit 406305
Finding 1222698 (2022-006)
Material Weakness 2022
Veterans Transition Center of California
CA
Questioned Costs Subrecipient Monitoring Material Weakness
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA6, management agrees with the finding. Corrective actions will be ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA6, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment and implementation of policies and procedures designed to ensure compliance with applicable federal award requirements.
View Audit 406305
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