FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,644
In database
Filtered Results
23,815
Matching current filters
Showing Page
721 of 953
25 per page

Filters

Clear
Active filters: Questioned Costs
Baptist Bible College
MO
Questioned Costs Student Financial Aid Eligibility
FINDING 2022-001 ? Verification Program Name: Federal Pell Grant ALN and Program Expenditures: 84.063 ($729,843) Award Number: P063P213629 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $1,000 Condition Found: The adjusted gross income was not updated to the amount rep...
FINDING 2022-001 ? Verification Program Name: Federal Pell Grant ALN and Program Expenditures: 84.063 ($729,843) Award Number: P063P213629 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $1,000 Condition Found: The adjusted gross income was not updated to the amount reported on the tax return during the verification process for one of the forty students in our sample. Corrective Action Plan: Management agrees with the auditors? finding and their recommendation. The Financial Aid Director updated the adjusted gross income and recalculated the EFC and Federal Pell Grant award for the student in question. The Financial Aid Director determined that $1,000 of Federal Pell Grant funds should be returned for this student. On September 12, 2022, $1,000 of Federal Pell Grant funds was returned to the Department of Education. Anticipated Completion Date: The corrective action was completed on September 12, 2022.
View Audit 55228 Questioned Costs: $1
Finding 60067 (2022-001)
Material Weakness 2022
Edmonds School District No. 15
WA
Allowable Costs / Cost Principles Questioned Costs Equipment & Real Property Management
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
View Audit 55482 Questioned Costs: $1
Stansbury Homes, INC
MD
Questioned Costs Internal Control / Segregation of Duties
Stansbury Homes, Inc. 1925 Greenspring Drive Timonium, MD 21903 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project Stansbury Homes Inc., FHA Project Number 052-HD019 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 A. Comments on Finding and Recommendat...
Stansbury Homes, Inc. 1925 Greenspring Drive Timonium, MD 21903 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project Stansbury Homes Inc., FHA Project Number 052-HD019 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 A. Comments on Finding and Recommendations Auditee agrees that security deposit balance maintained by the Entity in the bank account was below the amount of residential tenant deposits recorded by the Entity for the fiscal year ended June 30, 2022. B. Actions Taken or Planned Auditee will make an additional deposit to fully fund the security deposit bank account and will establish a system to ensure the security deposit is paid or an arrangement is made upon tenant move-in in order to maintain a sufficient security deposit cash balance to cover the security deposit liability account going forward. C. Status of Corrective Action on Prior Findings No prior findings.
View Audit 55368
Finding 60064 (2022-001)
Material Weakness 2022
Rose Arc Housing, Inc.
RI
Questioned Costs HUD Housing Programs
Comments on Finding and Recommendation: The Corporation acknowledges that the deposits were not made and agrees with the recommendation. The property manager was in communication with the local HUD office regarding this issue. The Corporation had over $4,000/unit in reserves at the time, and there w...
Comments on Finding and Recommendation: The Corporation acknowledges that the deposits were not made and agrees with the recommendation. The property manager was in communication with the local HUD office regarding this issue. The Corporation had over $4,000/unit in reserves at the time, and there were some unbudgeted expenses which required the use of operating funds that would normally have been used for the reserve deposits. Therefore, the reserve deposits were not transferred during this period. Actions Taken or Planned: The Corporation made the required reserve deposits for the year ended June 30, 2023.
View Audit 55107
Finding 60060 (2022-001)
Material Weakness 2022
Toccoa Falls College, Inc.
GA
Student Financial Aid Questioned Costs Material Weakness
Finding Number: 2022-1 Untimely and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: Timeliness: Upon the completion of the Fall 2021 term, the Director of Financial Aid became aware of a deficiency reg...
Finding Number: 2022-1 Untimely and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: Timeliness: Upon the completion of the Fall 2021 term, the Director of Financial Aid became aware of a deficiency regarding the tracking of attendance for students enrolled in online courses due to the higher than usual number of students will All F grades due to non-attendance. Prior to the start of the Spring 2022 semester, the Director of Financial Aid, Registrar, and Dean of Distance Education met to discuss the issue and developed a plan to require all professors of online courses to report the names of students who were not submitting assignments in their courses. The Dean of Distance Education sends multiple email reminders to professors throughout the term, and members of the Distance Education Office perform periodic spot-checks of course data to ensure that professors are performing required duties. Accuracy: All financial aid staff are encouraged to participate in as many R2T4 training events as possible but are required to participate in at least three training events (one led by NASFAA, one led by ED, and one internal training event). Additionally, performing R2T4s will become the responsibility of the entire team beginning with the Fall 2022 semester. With more staff members calculating and reviewing the data, it is believed that the potential for human error will decrease. Person Responsible for Corrective Action Plan: Timeliness: Donovan Smith (Director of Financial Aid) Accuracy: Donovan Smith (Director of Financial Aid) Anticipated Date of Completion: Timeliness: Implemented prior to Spring 2022 semester and resulted in no findings of this nature for Spring 2022 Accuracy: Implemented beginning with the Fall 2022 semester and will be completed by the end of the Spring 2023 semester
View Audit 55892 Questioned Costs: $1
Cobb County Government
GA
Questioned Costs Subrecipient Monitoring Period of Performance § 200.77
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and has discussed additional review procedures with the subrecipients. In addition, the County created a Grants Division with increased staffing that can help provide monitoring throughout the y...
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and has discussed additional review procedures with the subrecipients. In addition, the County created a Grants Division with increased staffing that can help provide monitoring throughout the year.
View Audit 55856 Questioned Costs: $1
Town of Wareham
MA
Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Town of Wareham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Q...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Town of Wareham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing Numbers 84.425C, 84.425D, and 84.425W 2022-002: Controls for the Purchasing of Capital Equipment Compliance Requirement: Equipment/Real Property Management Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must obtain prior approval from the pass-through entity for capital expenditures related to general and special purpose equipment purchases. Condition: The Town did not have an adequate process to ensure that personnel responsible for grant compliance were aware of the need to obtain prior approval from the pass-through entity for capital expenditures related to the acquisition of general or special purpose equipment. As a result of our audit procedures, we noted the acquisition of two HVAC chillers that were charged to the grant where prior approval was not obtained from the pass-through entity. Questioned Costs: The Town expended a total of $2.1 million in Education Stabilization Funds in 2022, of which $457,000 was charged to supplies, materials and contracted services accounts. Of the total charged to supplies, materials and contracted services accounts, $334,000 was selected for testing and $144,000 was spent on the purchase of two HVAC chillers without prior approval from the pass-through entity. Context: The Town used grant funds to purchase capital equipment without prior approval from the pass-through entity as required by federal and state guidelines. Effect: The Town is not in compliance with grant requirements for the acquisition of capital equipment. Cause: Lack of appropriate controls over charging expenditures to the grant, maintaining documentation for costs charged, and lack of knowledge over grant compliance requirements. The internal control process should include the education of personnel on grant compliance requirements and procedures to ensure that grant activity is spent in accordance with federal and state requirements. Recommendation: Management should implement internal controls to ensure that administrators are aware of all grant compliance requirements including the need to obtain prior written approval from the pass-through entity for capital expenditures paid from the Education Stabilization Fund grants. Views of Responsible Officials and Planned Corrective Actions: Management will implement internal controls to ensure that administrators are aware of all grant compliance requirements including the need to obtain prior written approval from the pass-through entity for capital expenditures paid from the Education Stabilization Fund grants. Management plans to implement these procedures in fiscal 2023. If the Oversight Agency has questions regarding this plan, please call Kristin Flynn, Director of Finance at Wareham Public Schools at 508-291-3500 or Derek Sullivan, Town Administrator at 508-291-3100. Sincerely yours, Kristin Flynn Director of Finance Wareham Public Schools Derek Sullivan Town Administrator Town of Wareham
View Audit 56635
Middle Tyger Community Center
SC
Questioned Costs Subrecipient Monitoring Eligibility
Condition: Eligibility for ERAP1 required that individuals self-attest that they had a need for rental or utility assistance under the ERAP program. Eligibility is defined in the OMB's compliance supplement and guidance. Reason Improvement Needed: Eligibility is a key component of the ability of an...
Condition: Eligibility for ERAP1 required that individuals self-attest that they had a need for rental or utility assistance under the ERAP program. Eligibility is defined in the OMB's compliance supplement and guidance. Reason Improvement Needed: Eligibility is a key component of the ability of any Federal agency or funding recipient to disburse funds under the COVID-19 funding. The Center needs to ensure that eligibility is monitored and thoroughly checked to ensure individuals who are not eligible do not receive funding. Cause of Condition: The Center paid out funds as it was required by current guidance. ERAP1 was to be paid out on self-attestation standards allowing the affected renters the ability to "self-certify" that they were in need of the rental assistance and other utility assistance in order to gain access to the funds. When ERAP2 was administered, the guidance changed to require the Center to request and validate multiple types of support to ensure that the funds were necessary for the individual. Effect of Condition: Self attestation leaves the onerous of being truthful on the individual receiving the funds and takes the ability to deny one's funding for fraudulent reasons out of the hands of the Center. Perspective Information: We don't find this to be a systemic issue. The Center has complied with all types of eligibility testing requirements each year for the ERAP 1 and ERAP2 funding. The Center only identified the fraud during FY21 in the ERAP1 funding when the ERAP2 guidelines changed and some of the same individuals applied for the funding again. Identification of Repeat Findings: This is NOT a repeat finding from the prior year. Client Response: The Center has turned over the names and amounts of funds that were fraudulently gained from the ERAP1 program to the pass-through entity by which it received the original funding. The pass-through entity is the prosecuting entity who will determine how to properly move forward with the fraud claims. The Center has fulfilled its duty to report any fraud identified in the program.
View Audit 56435 Questioned Costs: $1
Finding 59955 (2022-005)
Significant Deficiency 2022
Barbour County Board of Education
WV
Allowable Costs / Cost Principles School Nutrition Programs Questioned Costs
CORRECTIVE ACTION PLAN FINDING # 2022-005 Title of Finding Expenditure Approval Contact Person Christina Mayle, Connie Mundy, Julie Bibey Anticipated Completion Date 4/01/2023 Corrective Action planned to be taken: The Board has developed procedures to ensure that all federal grant invoices ...
CORRECTIVE ACTION PLAN FINDING # 2022-005 Title of Finding Expenditure Approval Contact Person Christina Mayle, Connie Mundy, Julie Bibey Anticipated Completion Date 4/01/2023 Corrective Action planned to be taken: The Board has developed procedures to ensure that all federal grant invoices are approved by the appropriate director with signature and date before payment.
View Audit 56052
Finding 59941 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Greenville
NC
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Finding 2022-001 - Low Rent Public Housing Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fisca...
Finding 2022-001 - Low Rent Public Housing Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fiscal year-end September 30, 2023: a. Low Rent Public Housing tenant files will be reviewed and quality controlled each month prior to initialization (25th of each month) by the Senior Property Manager and the AMP Property Manager. b. An action plan has been developed for Low Rent Public Housing to ensure that all Public Housing files are HUD and GHA compliant starting with October 1, 2022, files through the current. c. Low Rent Public Housing calendar-year 2023 (October 2022-September 2023) re-exams are substantially complete, as they become effective. All tenant files will be reviewed and HUD-compliant by FYE2023. d. During FYE2023, the Senior Property Manager will perform 25% quality control of the monthly re-exams processed by the AMP Property Managers. Additionally, the AMP Property Managers will perform 50% quality controls of the monthly re-exams and interims processed by the Assistant Property Managers. e. File checklist sheets will be placed in each file upon quality control review to be signed off by the Senior Property Manager and the AMP Property Managers. A copy of the completed checklist with signatures will be forwarded to the Deputy Executive Director/COO. f. Additional training will be made available as necessary. g. Other internal control measures will be implemented as deemed necessary by the Deputy Executive Director/COO, to eliminate future audit findings. Person Responsible: Shanetta Moye, Deputy Executive Director/COO Anticipated Completion Date: September 30, 2023
View Audit 51971 Questioned Costs: $1
Whitworth University
WA
Questioned Costs Subrecipient Monitoring Reporting
Finding: Section Ill - Federal Awards Findings and Questioned Costs Finding 2022-001 - COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds - Quarterly Reporting (Student Grants Portion) Federal Program: COVID-19 Education Stabilization Fund Federal Agency: U.S. Department ...
Finding: Section Ill - Federal Awards Findings and Questioned Costs Finding 2022-001 - COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds - Quarterly Reporting (Student Grants Portion) Federal Program: COVID-19 Education Stabilization Fund Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425E Federal Award Number: P425E200445 Federal Award Year: June 30, 2022 The auditor noted from reviewing the University's student portion reports posted on the website that the estimated total number of students eligible to receive emergency financial aid grants was not disclosed as required. The University inadvertently omitted this required item in the reporting posted to the University's website. The University was not in compliance with the HEERF student portion quarterly reporting requirements. Recommendation: The Institution should ensure it keeps up to date on the Department's HEERF guidance and ensure that reporting is done accurately and timely. Corrective Action: Whitworth strove to strictly follow all federal guidance in the administration of HEERF Funds and voluntarily chose to report awarded grants more often than required to illustrate the consistent access students had to the intended funds. The University listed the number of students receiving grants but did not explicitly indicate the number of students who were considered eligible. Management has deemed the following corrective actions adequate to address this issue: ? The website must clearly indicate the number of students considered eligible. ? In the future, Whitworth will use the exact vocabulary for all specified populations as suggested by the Department of Education, when presenting data and information related to federal funding. The University updated the reporting webpages on October 3, 2022 to clearly meet the specific federal requirement for disclosure of the estimated total number of students eligible. Management also met with personal responsible for reviewing Department of Education reporting guidance, to ensure they are mindful of the precise reporting requirements and have adequate support to successful meet them in the future. As all HEERF funds have been expended by the University, no additional administrative revisions to the processes specific to HEERF are required. Management considers the corrective action to have been fully implemented. Traci Spoon Stensland, Assistant Vice President Student Financial Services
View Audit 49522
Finding 59936 (2022-001)
Significant Deficiency 2022
New Jersey Housing and Mortgage Finance Agency
NJ
Questioned Costs Eligibility Significant Deficiency
U.S. Department of Treasury New Jersey Housing and Mortgage Finance Agency respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The finding from the schedule of findings and questioned costs is discussed be...
U.S. Department of Treasury New Jersey Housing and Mortgage Finance Agency respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS SIGNIFCANT DEFICIENCY U.S. Department of Treasury 2022-001 Eligibility ? Homeowners Assistance Fund? Assistance Listing No. 21.026 Recommendation: The Agency should evaluate the steps it takes to ensure that any required documentation not gathered from the client is obtained prior to finalizing an application and providing housing assistance. Any changes in this methodology should be documented in the program policies and procedures and communicated to all employee who engage in the application process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ERMA applicants can submit required documentation with the assistance of a contracted Housing Counseling Agency or via the application portal directly. The two examples that caused this recommendation can be attributed to applicant error, as well as a missed review by the processing vendor. To ensure that required documentation not gathered from the applicant is followed-up on and obtained timely and to minimize future occurrences, the Agency has (1) revised the required documentation list to simplify the documentation gathering process for the applicant, and (2) provided additional training on the required documentation process to the Housing Counseling Agencies, processing/underwriting vendor and ERMA program staff. All approvals are reviewed by a supervisor, or their designee, to ensure all required documents pertinent to the applicant?s eligibility are present prior to providing ERMA assistance. Name(s) of the contact person(s) responsible for corrective action: William Schmidt (Assistant Director of HAF); James Abrams (HAF Program Manager); Tina White (HAF Program Manager) Planned completion date for corrective action plan: Both the training and the changes to the required documentation list were completed in May of 2023. If the U.S. Department of Treasury has questions regarding this plan, please call Kimberly A. Sked at 609- 278-7669.
View Audit 55339
Buckingham Terrace II INC
GA
HUD Housing Programs Questioned Costs Cash Management
Corrective Action Plan Name of auditee: Buckingham Terrace II, Inc. HUD auditee identification number: HUD Project No. 061-EE-038 Name of audit firm: Carter & Company, CPA Period covered by the audit year: March 1, 2021 through February 28, 2022 CAP prepared by: Name: Debra Minix Position: Managemen...
Corrective Action Plan Name of auditee: Buckingham Terrace II, Inc. HUD auditee identification number: HUD Project No. 061-EE-038 Name of audit firm: Carter & Company, CPA Period covered by the audit year: March 1, 2021 through February 28, 2022 CAP prepared by: Name: Debra Minix Position: Management Agent Telephone number: 912-267-1962 1. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: Finding 2022-001 Unauthorized withdrawals were made from the replacement reserve by the Housing Corporation without HUD approval as required by the Regulatory Agreement (1) Comments on the Finding and Each Recommendation. Management agrees with the finding and has made the required deposit as of 6/17/2022. (2) Actions Taken on the Finding. Management agrees with the finding and has made the required deposit as of 6/17/2022.
View Audit 56196 Questioned Costs: $1
Finding 59933 (2022-002)
Significant Deficiency 2022
Aberdeen School District 6-1
SD
Special Tests & Provisions Questioned Costs Significant Deficiency
Finding 2022-002 Federal Agency Name: Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief Fund Federal Financial Assistance Listing: 84.425D, 84.425U Finding Summary: 1 of 3 projects selected for testing did not have the wage rate requirements included in ...
Finding 2022-002 Federal Agency Name: Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief Fund Federal Financial Assistance Listing: 84.425D, 84.425U Finding Summary: 1 of 3 projects selected for testing did not have the wage rate requirements included in the contract and the School District did not obtain the weekly payroll certifications as required. For the two other projects that were tested, no errors were noted. Responsible Individuals: Tom Janish, Director of Finance Corrective Action Plan: The Director of Finance will review all contracts involving federal grants to ensure the contracts include the wage rate requirements and payrolls will be obtained for review to ensure prevailing wage rates are being paid on federally funded projects. Anticipated Completion Date: March 31, 2023
View Audit 55538
Job Training & Employment Corporation
MA
Matching / Level of Effort / Earmarking Questioned Costs
2022-001 20% Program Expenditures for Youth Work Experience Responsible Official Judith Bricklin, Chief Financial Officer Plan Detail JTEC is aware of the requirement and did all it could to be compliant. The lack of enrollment is something that was out of JTEC?s control. JTEC runs one of the many...
2022-001 20% Program Expenditures for Youth Work Experience Responsible Official Judith Bricklin, Chief Financial Officer Plan Detail JTEC is aware of the requirement and did all it could to be compliant. The lack of enrollment is something that was out of JTEC?s control. JTEC runs one of the many MassHire Career Centers in the state that struggled meeting this Federal requirement. In addition, JTEC communicated the issue to MDCS. With COVID-19 restrictions being lifted, JTEC is resuming monthly visits to area schools to present services and programs to guidance department and student support staff and is hosting an annual networking event in conjunction with the Cape and Islands School Counselor Association. JTEC will also host a networking event and presentation for leaders of social services agencies serving the local youth population, with on-site follow-up visits to these agencies. JTEC?s Youth Counselor is arranging quarterly presentations to Juvenile Court and Probation Officers and is working with DTA Young Parent Program staff to encourage referrals to JTEC?s Youth programs. JTEC will be hosting a youth networking ?Bowling Night? for prospective Out of School Youth participants and will be coordinating with school counselors to get invites distributed to former students as well as friends and family of current youth program participants. In addition, JTEC is producing videos to be featured on popular social media platforms, promoting Youth services offered. Increasing awareness of the Out of School Youth services available to the community via events and social media and building strong referral networks amongst schools and social service agencies is JTEC?s strategy to increase Out of School youth enrollments and youth work experience participation.
View Audit 55744
Bridge House #11 Corporation
NY
Questioned Costs Cash Management HUD Housing Programs
Bridge House #11 Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project Bridge House #11 Corporation, FHA Project Number 012-HD106 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely Deposit of...
Bridge House #11 Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project Bridge House #11 Corporation, FHA Project Number 012-HD106 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Going forward our focus will be to work with the auditor and owner to get the audits finalized earlier so adequate time is left for the deposits to be made. In instances where the final is not going to be issued and allow enough time, the deposit will be made based on the reviewed draft. C. Status of Corrective Action on Prior Findings No prior findings.
View Audit 56194
Finding 59921 (2022-001)
Significant Deficiency 2022
Cliff View Village Ii, Inc., 112ee040
TX
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village II, Inc. No. 112-EE040 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regar...
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village II, Inc. No. 112-EE040 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION TO BE COMPLETED: The Company does not have the funds available to correct the underfunding of the replacement reserve. When funds become available, the Company will make a deposit to the replacement reserve account. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 55446 Questioned Costs: $1
Finding 59919 (2022-001)
Significant Deficiency 2022
Cliff View Village, INC 112-Ee017
TX
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village, Inc. No. 112-EE017 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regardin...
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village, Inc. No. 112-EE017 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2022. The Company does not have the available funds to correct the underfunding. The Company plans to make a deposit into the replacement reserve when funds become availabe. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 55445 Questioned Costs: $1
Finding 59918 (2022-002)
Significant Deficiency 2022
Riverside Educational Center
CO
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.403
Riverside Educational Center respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Chadwick, Steinkirchner, Davis & Co., P.C. 2499 Hwy 6&50 Grand Junction, CO 81505 Audit Period: Year ended June 30, ...
Riverside Educational Center respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Chadwick, Steinkirchner, Davis & Co., P.C. 2499 Hwy 6&50 Grand Junction, CO 81505 Audit Period: Year ended June 30, 2022 The findings from the Schedule of Findings and Questioned Costs for the year ended June 30, 2022, are discussed below. The findings are numbered consistently with the number assigned in the Schedule. Findings ? Financial Statement Audit Significant Deficiency in Financial Reporting 2022-001 Criteria: The Center is responsible for establishing and maintaining a system of internal control that will prevent, detect and correct errors in the financial statements in a timely manner to safeguard assets and allow for timely and accurate financial reporting. Recommendations: We recommend that the Center creates a process where reconciliations of the financial records are performed regularly and reviewed by someone other than the person who performed the reconciliation. We also recommend that the staff acquire the training necessary to be able to complete a set of GAAP-compliant financial statements. We agree with the recommendation that reconciliations of financial records be completed regularly and be subsequently reviewed by someone other the person who performed the reconciliation. As of February 2021, our process for all bank and credit card activities changed from being completed by the Financial Manager and not reviewed to being completed by the Operations Director and being reviewed by the Executive Director, with documentation of this approval being retained in a shared drive on a monthly basis. A process has also been enacted, as of 3/15/2021, that ensures all supporting documentation for credit card activities are reviewed by program administrators prior to reconciliation. These approvals are retained in REC's receipt tracking software (Hubdoc). An update to this policy and process was enacted on 1/1/23 that provides further assurance that all required documentations and approvals have been received and retained; with backup documentation being held in Hubdoc and approvals being documented through manager signature and retained in REC?s google drive. 2022-002 Federal agency: Department of Education Federal program title: 21st Century Community Learning Centers CFDA Number 84.287 Award Period: 7/1/2021-6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements (the Uniform Guidance), section 200.403(g), requires that charges to Federal awards must be adequately documented. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Context: A sample of forty charges allocated to the program, totaling $7,078, were selected for audit from a population of general expenditures allocated to the program totaling $303,054. There were 5 charges that lacked sufficient documentation of review and approval per the Center?s policies. Questioned Costs: Known questioned costs total $951. Recommendation: Proper control activities should be implemented to allow for a consistent, accurate, and allowable method to support distribution of general expenditures to federal programs. The Center should develop a means to adequately track approvals for expenditures. We agree with the recommendation that approval for all expenditures should be tracked with documentation of the approval being maintained. As of 1/1/2023, REC has implemented a policy and procedure for approval of all expenditures on credit cards (which are the expenditures that have led to this finding) that requires all cardholders and their direct supervisors to sign their monthly credit card statement for approval of all expenditures. This procedure also requires the Financial Manager?s signature to verify that either, all backup documentation has been submitted and retained, or that any charges without the correct backup documentation is not charged to any of REC?s grants or restricted funds. This policy caps the total amount of missing documentation to a total of $9,000 per year and ensures that all expenditures without documentation are not charged to grants or otherwise restricted funds. If any agency, stakeholder or other party has any questions regarding this plan, please call Landen Fledderjohn at 970-279-1595. Sincerely, Landen Fledderjohn, Financial Manager Riverside Educational Center
View Audit 55534 Questioned Costs: $1
Cliff View Village Iii, Inc.
TX
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village III, Inc. No. 112-EE034 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors rega...
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village III, Inc. No. 112-EE034 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION TO BE COMPLETED: The Company overfunded the replacement reserve in 2022. The Company intends to request from HUD a one year suspension of required monthly deposits. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 55443 Questioned Costs: $1
Finding 59911 (2022-001)
Significant Deficiency 2022
University of St. Francis
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Grant Period - Year Ended May 31, 2022 ...
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Grant Period - Year Ended May 31, 2022 Condition Found: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of ten. The College used the incorrect number of days for the total days in the period of enrollment when calculating the return of Title IV. We consider this to be a significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan: It was discovered during the audit that the term break dates for Spring 2021 had been entered incorrectly, this caused certain R2T4's performed to be incorrect. All the affected records were corrected and rather than increasing the students' loans, USF funds were used to fill the void created by the incorrect calculations. This mistake was completely human error and great care will be taken to ensure the break dates are correct in the beginning of performed R2T4 calculations for the beginning of Fall 2022 and beyond. Responsible Perform for Corrective Action Plan: Bruce Foote, Director of Financial Aid, University of St. Francis, Joliet, IL 60435 Implementation Data of Corrective Action Plan: The Corrective Action Plan has been implemented immediately.
View Audit 55269
Finding 59909 (2022-001)
Material Weakness 2022
Catholic Charities of the Diocese of Agana Dba Catholic Social Service
GU
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.326
Finding No.: 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Entity: Guam Housing and Urban Development Authority AL Program: 14.231 Emergency Solutions Grants Program Area: Procurement and Suspension and Debarment Criteria: In accordance with applica...
Finding No.: 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Entity: Guam Housing and Urban Development Authority AL Program: 14.231 Emergency Solutions Grants Program Area: Procurement and Suspension and Debarment Criteria: In accordance with applicable procurement and suspension and debarment requirements, the non-Federal entity must have and use documented procurement procedures, consistent with the Procurement Standards in 2 CFR ? 200.318-327, which require formal procurement methods when the procurement of goods or services exceeds the simplified acquisition threshold (i.e., $250,000). Condition: For one (or 20%) of five procurement transactions tested, aggregating $1,512K out of $1,519K in total non-payroll program expenditures, the small purchases method was used to procure rental of 40 rooms to be used as emergency shelters with an annual contract amount of $1,095K. Based on the contract amount, a formal procurement method should have been used in performing the procurement. Cause: Catholic Social Service (CSS) lacks controls over compliance with applicable procurement requirements. The procurement policy of CSS is not prepared in accordance with the Procurement Standards in 2 CFR 200.318-327, as it does not require formal procurement procedures for any transactions. Effect: CSS is in noncompliance with applicable procurement and suspension and debarment requirements. The total questioned cost is $1,095,000. Recommendation: CSS should establish and implement controls over compliance with applicable procurement and suspension and debarment requirements. CSS management should revisit its procurement policy for alignment with the Procurement Standards in 2 CFR 200.318-327. Views of Responsible Officials: CSS disagrees with the finding that CSS is in noncompliance with applicable procurement requirements cited in 2 CFR 200.318-327, resulting in a questioned cost of $1,095,000. The federal ESG-CV grant awarded to Guam Housing and Urban Renewal Authority (GHURA) to respond to the impact of COVID-19 pandemic provided waivers and alternative requirements, including greater flexibility, to establish expedited response actions to mitigate the spread of the coronavirus. Exhibit D of the sub-recipient agreement (SRA) provides for this reference of waivers and alternative requirements. Specifically, page 18 of Section III.F.8 of Exhibit D of the SRA states the following: ?8. Procurement. As provided by the CARES Act, the recipient may deviate from the applicable procurement standards (e.g., 24 CFR 576.407(c) and (f) and 2 CFR 200.317-200.326) when procuring goods and services to prevent, prepare for, and respond to coronavirus. If the recipient deviates from its procurement standards, then the recipient must establish alternative written procurement standards, and maintain documentation on the alternative procurement standards used to safeguard against fraud, waste, and abuse in the procurement of goods and services to prevent, prepare for, and respond to coronavirus. This alternative requirement is necessary to ensure the funds are used efficiently and effectively to prevent, prepare for, and respond to coronavirus. Notwithstanding this flexibility, the debarment and suspension regulations at 2 CFR part 180 and 2 CFR part 2424 apply as written.? The opening of a temporary emergency shelter for families and individuals who are homeless was deemed an emergency response to the coronavirus. CSS emphasizes that the focus of GHURA was to identify readily available units and obtain price quotations to stand up an emergency homeless shelter, and the ?small purchase method? would provide that information to expedite the procurement process. This process was communicated to GHURA, as well as outcome of surveys of available units, and recommendation for selection of site. CSS agrees on the recommendation to revisit CSS? procurement policy overall that would assure objectivity and cost efficiency in the purchase of goods and services, including aligning and/or adopting verbatim procurement requirements outlined in 2 CFR 200.318-327. Contact Person: Diana Calvo, Executive Director Expected Completion Date: September 30, 2023 for policy/procedure development.
View Audit 55442 Questioned Costs: $1
Oakton Community College District Number 535
IL
Questioned Costs Student Financial Aid Eligibility
2022-001 Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Condition Found: During ou...
2022-001 Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 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 $680. We consider this to be an instance of noncompliance relating to the Eligibility Compliance Requirement. Corrective Action Plan: In response to this finding, Oakton Community College had already updated the student's federal Pell grant award, disbursed the additional Pell to the student, and reported the subsequent adjustment to COD on May 4, 2022. The Financial Aid Manager also met with the financial aid advisors to share the finding. Responsible Person for Corrective Action Plan: Jamie Peterson, Manager of Student Financial Assistance Dr. Cheryl Warmann, Registrar/Director of Student Financial Support Implementation Date of Corrective Action Plan: May 4, 2022- Student Record Adjustment June 14, 2022 - Internal training with financial aid advisors
View Audit 55252
Rural Health Resources of Jackson County, Inc.
KS
Questioned Costs Cash Management Reporting
During the testing of the compliance requirements of this program, it was determined that the Hospital reported COVID-19 related expenditures within the HHS Provider Relief Fund (PRF) portal that were reimbursed via other sources. Personnel Responsible for Corrective Action: Bart Kenton, Chief Finan...
During the testing of the compliance requirements of this program, it was determined that the Hospital reported COVID-19 related expenditures within the HHS Provider Relief Fund (PRF) portal that were reimbursed via other sources. Personnel Responsible for Corrective Action: Bart Kenton, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by September 30, 2022 Corrective Action Plan: The Hospital is going to continue and improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure future portal submissions are compliant with said guidance.
View Audit 55266 Questioned Costs: $1
Finding 59904 (2022-001)
Material Weakness 2022
Rural Health Resources of Jackson County, Inc.
KS
Questioned Costs Reporting Matching / Level of Effort / Earmarking
In determining whether the Hospital submitted to the United States Department of Agriculture (USDA) the RD 442-2, Statement of Budget, Income, and Equity, as well as the RD 442-3, Balance Sheet reports, as required under the Hospital?s Community Facilities loan with the USDA, it was noted that these...
In determining whether the Hospital submitted to the United States Department of Agriculture (USDA) the RD 442-2, Statement of Budget, Income, and Equity, as well as the RD 442-3, Balance Sheet reports, as required under the Hospital?s Community Facilities loan with the USDA, it was noted that these submissions did not occur during fiscal year 2022. Personnel Responsible for Corrective Action: Bart Kenton, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by July 20, 2022 Corrective Action Plan: The Hospital discussed the ongoing reporting requirements with their USDA representative and have begun compiling the information requested starting with Quarter 1 of Fiscal Year 2023.
View Audit 55266
« 1 719 720 722 723 953 »