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Corrective Action Plans

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Finding 520643 (2024-002)
Significant Deficiency 2024
North Country Food Bank, Inc.
MN
Questioned Costs Allowable Costs / Cost Principles § 200.421
Contact Person: Susie Novak Boelter, Executive Director Corrective Action Plan: The Food Bank will review their procedures for allocating expenses to grants to ensure only allowable expenses are charged to the grant. Completion Date: Immediately
Contact Person: Susie Novak Boelter, Executive Director Corrective Action Plan: The Food Bank will review their procedures for allocating expenses to grants to ensure only allowable expenses are charged to the grant. Completion Date: Immediately
View Audit 340321 Questioned Costs: $1
Finding 520619 (2024-001)
Significant Deficiency 2024
Tolleson Elementary School District No. 17
AZ
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs
Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Anita Percell, Executive Director of Business Services Anticipated Completion Date: June ...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Anita Percell, Executive Director of Business Services Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The District acknowledges the findings regarding the overcharging of indirect costs and is committed to ensuring full compliance with the federal cost principles and guidelines established by USDA and ADE. We will implement strengthened procedures, provide targeted training for relevant staff, and promptly reimburse the questioned costs.
View Audit 340268 Questioned Costs: $1
Harmony Area School District
PA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Action Taken: Management agrees with the recommendation, and personnel involved in purchasing, especially those in the business office, will obtain a better understanding of the federal and state procurement thresholds, ensuring that bids or quotes will be obtained, as necessary. The Pennsylvania bu...
Action Taken: Management agrees with the recommendation, and personnel involved in purchasing, especially those in the business office, will obtain a better understanding of the federal and state procurement thresholds, ensuring that bids or quotes will be obtained, as necessary. The Pennsylvania bulletin has been provided by the auditor, and we will use that as a reference, in addition to the District’s own policy.
View Audit 340240 Questioned Costs: $1
Harmony Area School District
PA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Action Taken: Management agrees with the recommendations and will obtain a better understanding of encumbrances, especially with regard to grant programs, and will record expenditures only for items or services received.
Action Taken: Management agrees with the recommendations and will obtain a better understanding of encumbrances, especially with regard to grant programs, and will record expenditures only for items or services received.
View Audit 340240 Questioned Costs: $1
Finding 520581 (2024-002)
Significant Deficiency 2024
Community Teamwork, Inc.
MA
Questioned Costs Eligibility HUD Housing Programs
1) Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the v...
1) Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the verification and documentation procedures. New employees will undergo a tiered review process where the new employees’ work will be audited by experienced staff until they have met the error compliance threshold. In addition, Community Teamwork, Inc. has updated their internal training protocols to focus on acceptable verification methods, accurate income reporting, and the correct completion of Form HUD-50058 MTW. As part of new protocols, program representatives are required to review the utility breakdown located in the tenant files to confirm that the utility allowance given to the tenant during the annual certification matches with the utility allowance in the tenant file. 2) Director of Intake and Leasing will ensure that the 120-day report is being run in a timely manner.
View Audit 340186 Questioned Costs: $1
Asi Freeport Senior Housing, Inc.
MN
Questioned Costs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Freeport Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapoli...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Freeport Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2024; The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are 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 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project overpaid management fees to the management company. Recommendation: The management company should repay the $944 to the Project. Action Taken: The Project agrees with the finding. The management company will repay the overpaid management fees as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Les Russo at 847-424-5601.
View Audit 340169 Questioned Costs: $1
Rose Court
MN
Questioned Costs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number 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 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project's replacement reserve cash balance was underfunded at September 30, 2024. Recommendation: The Project should deposit $85 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $85 into the replacement reserve in December 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call Craig Ritter at 320-302-0192.
View Audit 340032 Questioned Costs: $1
Finding 520297 (2024-001)
Significant Deficiency 2024
T.a. Lawson State Community College
AL
Questioned Costs Procurement, Suspension & Debarment § 200.317
Management's Response: The College will strengthen its policies and procedures over procurement to ensure all procurement threshold requirements are identified and all vendors are properly procured. Anticipated Completion Date: February 28, 2025
Management's Response: The College will strengthen its policies and procedures over procurement to ensure all procurement threshold requirements are identified and all vendors are properly procured. Anticipated Completion Date: February 28, 2025
View Audit 340025 Questioned Costs: $1
Finding 520293 (2024-003)
Significant Deficiency 2024
T.a. Lawson State Community College
AL
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Management's Response: The College will strengthen its policies and procedures surrounding payroll grant disbursements to ensure expenses are properly approved and allowable under the specific grant budget. Management will ensure that budgets are amended when changes in pay rates occur during the ...
Management's Response: The College will strengthen its policies and procedures surrounding payroll grant disbursements to ensure expenses are properly approved and allowable under the specific grant budget. Management will ensure that budgets are amended when changes in pay rates occur during the grant award periods. Anticipated Completion Date: February 28, 2025
View Audit 340025 Questioned Costs: $1
Finding 520291 (2024-002)
Significant Deficiency 2024
T.a. Lawson State Community College
AL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management's Response: The College will strengthen its policies and procedures surrounding non-payroll grant disbursements to ensure disbursements are approved, allowable, and calculations supported. Management will review budgets on a monthly basis to ensure expenses do not exceed the budget. M...
Management's Response: The College will strengthen its policies and procedures surrounding non-payroll grant disbursements to ensure disbursements are approved, allowable, and calculations supported. Management will review budgets on a monthly basis to ensure expenses do not exceed the budget. Management will review indirect cost calculations to ensure they are calculated at the correct percentages. Management will review invoices three months past year end to ensure the proper accrual of expenses. Anticipated Completion Date: February 28, 2025
View Audit 340025 Questioned Costs: $1
Finding 520264 (2024-001)
Significant Deficiency 2024
Valley-Wide Health Systems, Inc.
CO
Questioned Costs
Condition – Patient co-payments and the Sliding Fee Discount Program adjustments were incorrect for three patients selected. Recommendation – We recommend that procedures be put in place to insure patient data is correctly entered into the billing software. Views of Responsible Officials and Planned...
Condition – Patient co-payments and the Sliding Fee Discount Program adjustments were incorrect for three patients selected. Recommendation – We recommend that procedures be put in place to insure patient data is correctly entered into the billing software. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and will ensure documentation and processed regarding the Sliding Fee Discount Program are updated and adhered to. Anticipated Date of Completion – In progress, continually. Action Taken – A quality assurance staff will be reviewing information input from various staff into the billing software and providing continuous training to staff as needed. Person Responsible for Corrective Action Plan – Javier Martinez, Chief Financial Officer.
View Audit 339915 Questioned Costs: $1
Finding 520258 (2024-002)
Significant Deficiency 2024
Lake Park High School District No. 108
IL
Questioned Costs Cash Management
Finding Number: 2024-002 Finding Synopsis: The District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supportin...
Finding Number: 2024-002 Finding Synopsis: The District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supporting documentation are reviewed by a second person. Contact Person: Alicia Cieszykowski, Assistant Superintendent for Business Services, 630-295-5430 Anticipated Completion Date: 06/30/2025
View Audit 339900 Questioned Costs: $1
Finding 520248 (2024-001)
Significant Deficiency 2024
Riverview School District
AR
Questioned Costs School Nutrition Programs Cash Management
One application was not properly approved by the verifying official: As the verifying official, the Food Service Director will check all applications going forward to ensure that the applications have been signed by the verifying official.
One application was not properly approved by the verifying official: As the verifying official, the Food Service Director will check all applications going forward to ensure that the applications have been signed by the verifying official.
View Audit 339876 Questioned Costs: $1
Finding 520248 (2024-001)
Significant Deficiency 2024
Riverview School District
AR
Questioned Costs School Nutrition Programs Cash Management
One application was incorrectly classified as free rather than paid: Food Service Director will send each building secretaries an email reminding them to make sure all sources of income are entered with the correct dollar amounts and frequency of pay so the eTrition system will calculate correctly ...
One application was incorrectly classified as free rather than paid: Food Service Director will send each building secretaries an email reminding them to make sure all sources of income are entered with the correct dollar amounts and frequency of pay so the eTrition system will calculate correctly to determine eligibility according to the USDA income eligibility guidelines. The determining officials and the verifying official will either attend in person or digitally a refresher class if offered by the Wilbur D Mills Education Cooperative in the summer of 2025.
View Audit 339876 Questioned Costs: $1
Finding 520248 (2024-001)
Significant Deficiency 2024
Riverview School District
AR
Questioned Costs School Nutrition Programs Cash Management
One application was not available for audit inspection: All applications will be maintained for audit inspection. Going forward the Food Service Director will make sure all members of the household are listed on the application and matches the application in eTrition .
One application was not available for audit inspection: All applications will be maintained for audit inspection. Going forward the Food Service Director will make sure all members of the household are listed on the application and matches the application in eTrition .
View Audit 339876 Questioned Costs: $1
Finding 520100 (2024-002)
Material Weakness 2024
Hood River County
OR
Questioned Costs Procurement, Suspension & Debarment § 200.320
RESPONSIBLE OFFICIAL: SHERI PATTERSON, BUDGET & FINANCE DIRECTOR Management understands that Hood River County, as a Federal Grant recipient and a public servant, should follow formal procurement methods. The policies are in place for the County. Updates will be made in 2025 to strengthen these poli...
RESPONSIBLE OFFICIAL: SHERI PATTERSON, BUDGET & FINANCE DIRECTOR Management understands that Hood River County, as a Federal Grant recipient and a public servant, should follow formal procurement methods. The policies are in place for the County. Updates will be made in 2025 to strengthen these policies. Management will work to enforce these policies through all departments and divisions.
View Audit 339675 Questioned Costs: $1
City of Charleston, West Virginia
WV
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
Finding 2024-003 Allowability-Payroll: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintai...
Finding 2024-003 Allowability-Payroll: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” 2 CFR 200.430 (g)(1) states, “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must : (i) Be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the recipient or subrecipient; (iii) Reasonably reflect the total activity for which the employee is compensated by the recipient or subrecipient, not exceeding 100 percent of compensated activities (for IHES, this the is the IBS); (iv) Encompass federally-assisted and all other activities compensated by the recipient or subrecipient on an integrated basis but may include the use of subsidiary records as defined in the recipients written policy; (v) comply established accounting policies and procedures of the recipient or subrecipient (See paragraph (i)(1)(ii) of this section for treatment of incidental work for IHES.); and (vi) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than on Federal ward; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. 2 CFR 200.403 indicates that costs must “be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity” and must be “adequately documented”. Responsible Parties: The City Auditor will work with the Mayor’s Office of Economic and Community Development to enhance the policies and procedures in place to ensure that expenditures charged to the federal awards are properly reviewed and supported.
View Audit 339617 Questioned Costs: $1
Finding 520086 (2024-003)
Material Weakness 2024
St. Martin Parish School Board
LA
Questioned Costs
The School Board will implement policies and procedures to ensure that grant expenditures are paid after the goods/services are received. CFO Casey V. Broussard is responsible for the plan. This plan will be implemented immediately.
The School Board will implement policies and procedures to ensure that grant expenditures are paid after the goods/services are received. CFO Casey V. Broussard is responsible for the plan. This plan will be implemented immediately.
View Audit 339601 Questioned Costs: $1
Finding 519969 (2024-001)
Significant Deficiency 2024
Peckham Inc. and Subsidiaries
MI
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430
Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. This issue was isolated to a specific payroll, where a report did not function as intended. No issues were detected with either prior or future payrolls. However,...
Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. This issue was isolated to a specific payroll, where a report did not function as intended. No issues were detected with either prior or future payrolls. However, we have implemented the additional step of checking these reports to timesheets to ensure there are no discrepancies.
View Audit 339414 Questioned Costs: $1
Finding 519904 (2024-001)
Material Weakness 2024
County of Monterey
CA
Questioned Costs Reporting Allowable Costs / Cost Principles
The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers a...
The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No financial statement findings to report in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2024-001 ELC Enhancing Detection Program – ALN 93.323 ELC Enhancing Detection Expansion Program – ALN 93.323 Recommendation: CLA recommends that the County review and update its internal controls related to the ELC grants and provide additional training to ELC staff on compliance with allowable cost and reporting requirements. Proper supervision and review should ensure accurate cost preparation for reimbursement invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health Department, Public Health Bureau, will provide a refresher training on expenditures eligible for grant reimbursement and the Single Audit selection process. The first refresher training was on December 11, 2024, with bi-annual refresher trainings to be provided in June and December. Name(s) of the contact person(s) responsible for corrective action: Joe Ripley Planned completion date for corrective action plan: was completed December 11, 2024 If there are any questions regarding this plan, please contact Joe Ripley at ripleyjl@countyofmonterey.gov.
View Audit 339307 Questioned Costs: $1
Spruce Landing Housing Corporation
MO
Questioned Costs Cash Management HUD Housing Programs
The Project should make a deposit of $9,175 for the year ended June 30, 2024. Procedures should be improved to ensure that surplus cash is calculated and transferred to the residual receipt account timely.
The Project should make a deposit of $9,175 for the year ended June 30, 2024. Procedures should be improved to ensure that surplus cash is calculated and transferred to the residual receipt account timely.
View Audit 339226 Questioned Costs: $1
Spruce Landing Housing Corporation
MO
Questioned Costs
The Project should create an automatic monthly transfer of $475 from the operating account to the reserve replacement account.
The Project should create an automatic monthly transfer of $475 from the operating account to the reserve replacement account.
View Audit 339226 Questioned Costs: $1
Sunrise House, Inc.
MO
Questioned Costs
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
View Audit 339225 Questioned Costs: $1
Rodsewood Housing Corporation
MO
Questioned Costs
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
View Audit 339223 Questioned Costs: $1
Finding 519893 (2024-003)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed...
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures are not greater than the HUD approved budget and expenditures include supporting documentation before they are posted to the general ledger. We will also review the accuracy / completeness of all documentation prior to making payment. Anticipated Completion Date December 31, 2024
View Audit 339220 Questioned Costs: $1
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