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Corrective Action Plans

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Saint Elizabeth University
NJ
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Federal Direct Loans Reconciliations Planned Corrective Action: The University will ensure that incomplete reconciliation is completed for 2021-2022. We will ensure that monthly reconciliation is completed as required as follows: 1. Monthly reconciliations will be signed by the Director of Financ...
Federal Direct Loans Reconciliations Planned Corrective Action: The University will ensure that incomplete reconciliation is completed for 2021-2022. We will ensure that monthly reconciliation is completed as required as follows: 1. Monthly reconciliations will be signed by the Director of Financial Aid and Vice President for Enrollment Management Person Responsible for Corrective Action Plan: Sheri Jefferson, Interim Director of Financial Aid Anticipated Date of Completion: June 30, 2023
View Audit 28719
Finding 34279 (2022-003)
Significant Deficiency 2022
Saint Elizabeth University
NJ
Eligibility Questioned Costs Significant Deficiency
Satisfactory Academic Progress Appeals Planned Corrective Action: The University will review SAP appeals for 2021-2022 to ensure that the appropriate documentation is received, and approval is documented. Additional actions that will be taken to prevent future occurrences are as follows: 1. Perio...
Satisfactory Academic Progress Appeals Planned Corrective Action: The University will review SAP appeals for 2021-2022 to ensure that the appropriate documentation is received, and approval is documented. Additional actions that will be taken to prevent future occurrences are as follows: 1. Periodic review of SAP students to ensure that appropriate documents are obtained 2. Email students to inform them that the SAP has been approved or denied. Person Responsible for Corrective Action Plan: Sheri Jefferson, Interim Director of Financial Aid Anticipated Date of Completion: June 30, 2023
View Audit 28719
Presbyterian College
SC
Special Tests & Provisions Questioned Costs Student Financial Aid
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 25 students tested, the College was unable to locate Perkins promissory note related to this st...
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 25 students tested, the College was unable to locate Perkins promissory note related to this student. Corrective Action Plan: The College maintains all Perkins promissory notes in alphabetical order, in a dedicated filing cabinet, in a fireproof vault. This finding relates to a promissory note that was signed in 1987 and the College is not aware of what may have caused this Promissory note to be misplaced. No further action is planned by Management as the Perkins Loan Program expired on September 30, 2017 and no additional Perkins Loan disbursements were made by the College since the Program?s expiration. Anticipated Completion Date: March 1, 2023
View Audit 29056
Presbyterian College
SC
Questioned Costs Reporting Internal Control / Segregation of Duties
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) Instances were identified where certain amounts reported within the HEERF Year 2 Annual Performance Report were inaccurate. Corrective Action Plan: Wh...
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) Instances were identified where certain amounts reported within the HEERF Year 2 Annual Performance Report were inaccurate. Corrective Action Plan: When preparing the HEERF Year 2 Annual Performance Report, a question was answered incorrectly due to a misinterpretation of what information the question was requesting. The College will put in place procedures to ensure future HEERF reports are prepared correctly. Anticipated Completion Date: March 1, 2023
View Audit 29056
Presbyterian College
SC
Questioned Costs Special Tests & Provisions Student Financial Aid
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 2 students selected for testing, the College did not return the correct amount to COD. Correct...
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 2 students selected for testing, the College did not return the correct amount to COD. Corrective Action Plan: As of September 2022, the Office of Financial Aid began utilizing the R2T4 Worksheet found on COD. This more clearly and specifically states the net total that should be returned. Anticipated Completion Date: September 1, 2022
View Audit 29056 Questioned Costs: $1
Finding 34262 (2022-006)
Significant Deficiency 2022
Mater Academy of Nevada
NV
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303
Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send...
Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send a request for approval for reimbursement to the applicable school. Approval is in writing, typically via email, prior to the submittal of the reimbursement request. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 36770
Finding 34256 (2022-003)
Material Weakness 2022
Nenana Native Association
AK
Questioned Costs Material Weakness Reporting
Finding 2022-003 Internal Control/Noncompliance Over Reporting Name of Contact person: Romy Cadiente Corrective Action Plan: Nenana Native Association contracted with MDM Financial Management, LLC, to do quarterly, and annual reporting to ensure the reporting is done in a timely manner. Propo...
Finding 2022-003 Internal Control/Noncompliance Over Reporting Name of Contact person: Romy Cadiente Corrective Action Plan: Nenana Native Association contracted with MDM Financial Management, LLC, to do quarterly, and annual reporting to ensure the reporting is done in a timely manner. Proposed Completion Date June 8, 2023
View Audit 35195
Finding 34255 (2022-002)
Significant Deficiency 2022
Knoxville Zoological Gardens, Inc. D/b/a Zoo Knoxville
TN
Reporting Internal Control / Segregation of Duties Questioned Costs
Finding 2022-002: Insufficient Review and Approval of Federal Grant Expenditures Person(s) Responsible for Implementing the Corrective Action: Tam Jaramillo, Chief Financial Officer Corrective Action Planned: Additional oversight by a member of senior management is provided for any future requests. ...
Finding 2022-002: Insufficient Review and Approval of Federal Grant Expenditures Person(s) Responsible for Implementing the Corrective Action: Tam Jaramillo, Chief Financial Officer Corrective Action Planned: Additional oversight by a member of senior management is provided for any future requests. Anticipated Completion Date of Corrective Action: Management will implement the corrective actions during 2023. Tam
View Audit 35194
Finding 34253 (2022-001)
Material Weakness 2022
Low Rent Housing Agency of Fort Madison
IA
Questioned Costs Allowable Costs / Cost Principles § 200.403
The bulk cable contract was cancelled effective 9/1/22. On March 15th, 2023 the Board of Commissioners made a motion to end the contract. According to the contract we had to honor a 60-day notice and that ends officially on Monday May 15th.
The bulk cable contract was cancelled effective 9/1/22. On March 15th, 2023 the Board of Commissioners made a motion to end the contract. According to the contract we had to honor a 60-day notice and that ends officially on Monday May 15th.
View Audit 35191 Questioned Costs: $1
Finding 34237 (2022-005)
Material Weakness 2022
Beech Grove City Schools
IN
Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.64
FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ensure the entire roster will be included in the enrollment calculation Anticipated Completion Date: January 2023
View Audit 33058
Finding 34228 (2022-003)
Material Weakness 2022
Beech Grove City Schools
IN
Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles § 200.303 § 200.407 § 200.439 § 200.452
FINDING 2022-003 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Foodservice Director and Business Manager will refer to the Guidan...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Foodservice Director and Business Manager will refer to the Guidance for State Agencies and School Food Authorities manual to ensure compliance for allowable costs. Anticipated Completion Date: January 2023
View Audit 33058 Questioned Costs: $1
Finding 34221 (2022-005)
Significant Deficiency 2022
Cahokia Community Unit School District No. 187
IL
Reporting Internal Control / Segregation of Duties Questioned Costs
Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary...
Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.
View Audit 33056
Finding 34216 (2022-006)
Significant Deficiency 2022
Cahokia Community Unit School District No. 187
IL
Reporting Internal Control / Segregation of Duties Questioned Costs
Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necess...
Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.
View Audit 33056
Finding 34215 (2022-002)
Significant Deficiency 2022
Alluma, INC
MN
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.403
Alluma, Inc. Single Audit Corrective Action Plan Year Ending December 31, 2022 Audit Finding 2022-002: Contact Person Tammy Hickel Zola, CFO Corrective Action Plan Ensure specific CFR training to employees responsible for managing federal grant requirements as well as implementing additional procedu...
Alluma, Inc. Single Audit Corrective Action Plan Year Ending December 31, 2022 Audit Finding 2022-002: Contact Person Tammy Hickel Zola, CFO Corrective Action Plan Ensure specific CFR training to employees responsible for managing federal grant requirements as well as implementing additional procedures to ensure compliance with necessary and reasonable costs. Completion Date Alluma will expand training and internal controls in 2023.
View Audit 30304 Questioned Costs: $1
Finding 34214 (2022-001)
Significant Deficiency 2022
Cuyahoga Metropolitan Housing Authority
OH
Questioned Costs Eligibility HUD Housing Programs
U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findin...
U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority review their recertification process to ensure all necessary documentation is maintained and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the recertification policies and procedures to ensure that all required documentation is maintained in tenant files. Name of the contact person responsible for corrective action: Bo Truett Planned completion date for corrective action plan: December 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.
View Audit 30300
City of Ashland
WI
Questioned Costs
The City of Ashland Wisconsin will have staff attend CDBG program training during 2023 or 2024 and then develop a tracking method for grant requirements, to reduce the possibility of non-compliance to a minimal risk.
The City of Ashland Wisconsin will have staff attend CDBG program training during 2023 or 2024 and then develop a tracking method for grant requirements, to reduce the possibility of non-compliance to a minimal risk.
View Audit 34905
Finding 34201 (2022-002)
Significant Deficiency 2022
Costilla County
CO
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and...
Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The Department should implement monitoring controls to ensure timely completion of initial assessments in compliance with federal eligibility and special tests and provisions requirements. Action Taken: Costilla County DSS was experiencing turnover so no one was looking at the PEAK program cases on a daily basis. Moving forward, our Colorado Works caseworker will look at all cases coming in on a daily basis to ensure that all applications for Colorado Works are assessed no later than 30 days after an application date. If there are questions regarding this plan, please call the responsible parties listed below. Sincerely yours, Julie Albert Chief Financial Officer Costilla County, Colorado Tommy Vigil Department of Social Services Director Costilla County, Colorado
View Audit 33066
Finding 34198 (2022-001)
Material Weakness 2022
Excelsior Academy, Inc.
UT
Questioned Costs Material Weakness Reporting
Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Correcti...
Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.
View Audit 32140
Finding 34197 (2022-002)
Material Weakness 2022
Central Plains Unified School District No. 112
KS
Questioned Costs Special Tests & Provisions Cash Management
Recommendation The District should review its processes and controls to ensure grant requirements are reviewed and follow up procedures are implemented to verify all grant requirements are met. Action Taken: After review of all the requirements for the ECF program, the District realizes more devices...
Recommendation The District should review its processes and controls to ensure grant requirements are reviewed and follow up procedures are implemented to verify all grant requirements are met. Action Taken: After review of all the requirements for the ECF program, the District realizes more devices were purchased than allowed per regulations. A total of 624 devices were purchased with a total number of students and staff of 518. The District will be returning $36,782 for 106 devices that were purchased over the required amount allowed.
View Audit 23880 Questioned Costs: $1
Finding 34196 (2022-005)
Significant Deficiency 2022
Lutheran Social Services of South Dakota
SD
Questioned Costs Eligibility Significant Deficiency § 200.303
Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refuge...
Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refugee family. Responsible Individuals: Tim Jurgens Corrective Action Plan: Procedures are being reviewed to ensure case file reviews include follow-up on incomplete files. Anticipated Completion Date: December 31, 2022
View Audit 28902
Finding 34192 (2022-001)
Significant Deficiency 2022
Terra State Community College
OH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.329
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 29781
Finding 34189 (2022-001)
Significant Deficiency 2022
Coastal Affordable Housing
ME
Questioned Costs Reporting Internal Control / Segregation of Duties
Current Finding on the Schedule of Findings and Questioned Costs: 1. Finding 2022-001: a. Comments on the Finding: We concur that a significant audit adjustment related to accounts receivable and operating expense was needed in order to present the consolidated financial statements in accordance w...
Current Finding on the Schedule of Findings and Questioned Costs: 1. Finding 2022-001: a. Comments on the Finding: We concur that a significant audit adjustment related to accounts receivable and operating expense was needed in order to present the consolidated financial statements in accordance with generally accepted accounting principles, and are in agreement with the recommendations to implement training for the monthly and annual closing and financial reporting review procedures. b. Action(s) Taken or Planned on the Finding: We have posted the adjustment recommended by the auditors and will implement the following control by December 31, 2023: ? Conduct internal training over monthly and annual financial closing procedures.
View Audit 28604
Finding 34143 (2022-002)
Significant Deficiency 2022
Rust College, INC
MS
Questioned Costs Subrecipient Monitoring
Rust College is implementing the Project Accounting Module of the Colleague software. This module will be used to capture grant tracking from the inception of the grant period until the end date, including award numbers and other relevant information. In addition, the Finance and Business office is ...
Rust College is implementing the Project Accounting Module of the Colleague software. This module will be used to capture grant tracking from the inception of the grant period until the end date, including award numbers and other relevant information. In addition, the Finance and Business office is developing a plan to convert the critical grant information from the old system to the new system.
View Audit 30452
Rcil-Olmsted Barrier Free Housing Corporation
MN
Questioned Costs HUD Housing Programs
"RCIL - OLMSTED BARRIER FREE HOUSING CORPORATION" HUD PROJECT NO. 092-11466 CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submit...
"RCIL - OLMSTED BARRIER FREE HOUSING CORPORATION" HUD PROJECT NO. 092-11466 CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 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 2022-001: SECTION 223(f), Assistance Listing Number 14.155 One of the tenant files tested contained a mathematical error in computing the household net income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy from this tenant and make an adjustment on a future monthly HUD billing, if necessary. Action Taken: The Project agrees with the finding. The HUD subsidy will be recomputed using the proper household income. If necessary, the excess amount received to date will reduce a future monthly HUD billing. The finding was corrected in November 2022. If the Department of Housing and Urban Development has questions regarding this plan, please call Sarah Rosser at 952-876-9213.
View Audit 35632
Finding 34128 (2022-001)
Significant Deficiency 2022
Pace Economic Development Corporation 122-35665 & 122-35569v
CA
HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment
Finding 2022-001 Comments on the Finding and Each Recommendation (CFDA 14.155) The Corporation did not make the required second mortgage payment of $319,688 in a timely manner based on the March 31, 2021, 2019, 2018, and 2017 audit reports. Management should make the delinquent mortgage payments ...
Finding 2022-001 Comments on the Finding and Each Recommendation (CFDA 14.155) The Corporation did not make the required second mortgage payment of $319,688 in a timely manner based on the March 31, 2021, 2019, 2018, and 2017 audit reports. Management should make the delinquent mortgage payments immediately. Action(s) Taken or Planned on the Finding Management concurs with the finding and recommendation. The Corporation is working with HUD for a payment plan and anticipates making payments during the year ended March 31, 2023.
View Audit 35383
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