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Corrective Action Plans

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El Redentor Apartments Ii, Inc. (el Redentor Apts, Ii)
LA
Questioned Costs HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL
View Audit 323620 Questioned Costs: $1
El Redentor Apartments, Inc. (el Redentor Apts)
LA
Questioned Costs HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL.
View Audit 323619 Questioned Costs: $1
Virginia Union University
VA
Questioned Costs
Criteria: Regulations require Institutions to consider students who have stopped attending classes in the semester to be considered an unofficial withdrawal. If a student withdraws officially or unofficially with the first 60% of the semester, the Instiution must calculate a refund to the student's ...
Criteria: Regulations require Institutions to consider students who have stopped attending classes in the semester to be considered an unofficial withdrawal. If a student withdraws officially or unofficially with the first 60% of the semester, the Instiution must calculate a refund to the student's account statement. If a student withdraws after the 60% date in the semester, they are considered to have earned thier aid and will not have a refund calculated. The University concurs with the audit finding and will adhere to the corrective action plan. Corrective Action Plan: With the assistance of IT and the Registrar, Virginia Union University implemented a report to identify students who have stopped attending classes for more than 14 days. Students in this situation are considered as Unofficial Withdrawals. Once these students are identified, Return to Title IV calculations are performed, and these funds are returned accordingly. Sometimes, students return to classes and reestablish eligibility, as was the case for the student in question. If the students continue to attend courses thorugh the 60% point in the semester, aid can be reinstated once the student is identified. The aid for the student in question has been reinstated. From this point forward, the weekly attendance reports will be compared from week to week to ensure aid is reinstated to students who return to classes. In addition, the Return to Title IV policy and procedures will be updated to account for students who return to classes. Responsible person(s): Doreen Dixon, Registrar, ddixon@vuu.edu, 804-257-5845. Robert Merino, Executive Director of Financial Aid, jrmerino@vuu.edu, 804-254-3973. Planned Date of Completion of Corrective Action: December 31, 2024.
View Audit 323427 Questioned Costs: $1
Finding 501163 (2024-001)
Significant Deficiency 2024
Housing Authority of Washington County
MD
Questioned Costs HUD Housing Programs Subrecipient Monitoring
2024-001 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in a...
2024-001 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our internal audits take place monthly. The HCV department leadership pulls the list of recertifications, interims, and new admissions and samples 10% of each to ensure they have been done correctly, with all information documented. This internal audit includes checking the rent calculation, utilities, verification documents, and tenant/landlord notification. The agency has been completing this internal practice consistently since February 2024. Name(s) of the contact person(s) responsible for corrective action: Morgan Gower Planned completion date for corrective action plan: In progress as of February 2024 and is ongoing.
View Audit 323421 Questioned Costs: $1
Finding 499625 (2024-001)
Significant Deficiency 2024
University of Saint Francis
IN
Questioned Costs Student Financial Aid Special Tests & Provisions
We will implement the following solutions immediately to help mitigate our R2T4 processes: the Business Office (BO) will submit refunds to the Department of Education (DOE) as separate transactions rather than netting them with drawdowns; Financial Aid (FA) will confirm correct withdrawal date befor...
We will implement the following solutions immediately to help mitigate our R2T4 processes: the Business Office (BO) will submit refunds to the Department of Education (DOE) as separate transactions rather than netting them with drawdowns; Financial Aid (FA) will confirm correct withdrawal date before starting R2T4 processes and the BO will also confirm after FA has completed these processes; and the BO will save the Student Complete Withdrawal Form, R2T4 Workflow item, ROFC screenshot, FATP email and file from FA, Student Statement, G5/G6 screenshot and email confirmation of refund
View Audit 322507 Questioned Costs: $1
Finding 499462 (2024-008)
Material Weakness 2024
Outpatient Medical Center, Inc.
LA
Questioned Costs Cash Management Subrecipient Monitoring § 200.305
2024-008 Cash Management Corrective action planned: Federal draws will be made with approval of the Director of Financial Operations or their designee for expenditures that have been incurred and recorded in the general ledger. Electronic documentation will be organized by draw to ensure proper d...
2024-008 Cash Management Corrective action planned: Federal draws will be made with approval of the Director of Financial Operations or their designee for expenditures that have been incurred and recorded in the general ledger. Electronic documentation will be organized by draw to ensure proper documentation is maintained. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Cathy Liles, Director of Fiscal Operations
View Audit 322303 Questioned Costs: $1
Finding 499454 (2024-006)
Material Weakness 2024
Outpatient Medical Center, Inc.
LA
Questioned Costs Procurement, Suspension & Debarment § 200.320
2024-006 Procurement Corrective action planned: OMC’s Purchasing Policy will be updated to ensure compliance with federal regulations. Documentation will be reviewed by accounting staff. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Cathy Liles, Directo...
2024-006 Procurement Corrective action planned: OMC’s Purchasing Policy will be updated to ensure compliance with federal regulations. Documentation will be reviewed by accounting staff. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Cathy Liles, Director of Fiscal Operations
View Audit 322303 Questioned Costs: $1
Finding 499450 (2024-005)
Material Weakness 2024
Outpatient Medical Center, Inc.
LA
Questioned Costs Allowable Costs / Cost Principles § 200.403
2024-005 Period of Performance Corrective action planned: The Fiscal Supervisor and/or the Director of Fiscal Operations will review expenditures before payment to ensure that GAAP and the accrual basis of accounting are being followed. Month-end closing procedures will include a review of all pre...
2024-005 Period of Performance Corrective action planned: The Fiscal Supervisor and/or the Director of Fiscal Operations will review expenditures before payment to ensure that GAAP and the accrual basis of accounting are being followed. Month-end closing procedures will include a review of all prepaid expenses to assure that a separate schedule is maintained and reconciled to the general ledger. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Cathy Liles, Director of Fiscal Operations
View Audit 322303 Questioned Costs: $1
Finding 499446 (2024-004)
Material Weakness 2024
Outpatient Medical Center, Inc.
LA
Questioned Costs Allowable Costs / Cost Principles
2024-004 Allowable Costs/Cost Principles Corrective action planned: The Fiscal Supervisor and/or the Director of Fiscal Operations will review expenditures before payment and will ensure that goods and/or services have been received before expenditure is posted into the accounting records. OMC c...
2024-004 Allowable Costs/Cost Principles Corrective action planned: The Fiscal Supervisor and/or the Director of Fiscal Operations will review expenditures before payment and will ensure that goods and/or services have been received before expenditure is posted into the accounting records. OMC clerical and other staff will be trained on expenditure coding, based on the current year’s budget. Financial reports for each grant cost center will be reviewed each month and reconciled to the cash disbursements shown in the Payment Management System. Anticipated completion date: 11-30-24 Contact person responsible for corrective action: Cathy Liles, Director of Fiscal Operations
View Audit 322303 Questioned Costs: $1
Finding 499151 (2024-001)
Significant Deficiency 2024
Sheridan Village, Inc.
KS
Questioned Costs HUD Housing Programs Reporting
2024-001 Finding Management did not properly calculate adjusted gross income on the annual recertification for one tenant based on information verified in the tenant's file. Adjusted gross income for the tenant was understated by $2,000 on the annual recertification, resulting in excess rental assis...
2024-001 Finding Management did not properly calculate adjusted gross income on the annual recertification for one tenant based on information verified in the tenant's file. Adjusted gross income for the tenant was understated by $2,000 on the annual recertification, resulting in excess rental assistance of $50 per month for the period affected. There are questioned costs of $200 associated with this finding. Comments on Finding and Recommendation Management agrees with the finding and recommendation. Management should process a corrected HUD-50059 certification and the PRAC should be adjusted for the overpayment. Management should review previous certifications for similar errors and process corrected certifications as necessary. Actions Taken A corrected certification was processed on August 14, 2024 and the PRAC was adjusted by $200. Previous certifications will be reviewed and corrected as necessary.
View Audit 321934 Questioned Costs: $1
Finding 498664 (2024-002)
Significant Deficiency 2024
Ahepa 371 Ii, Inc.
MI
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Finding 2024-002: During the year ended June 30, 2024, the Corporation made additional principal payments on the note payable of $33,799, which was in excess of surplus cash calculated at June 30, 2023 by $14,210. Recommendation: AHEPA 371, Inc. should reimburse the Property's operating account in t...
Finding 2024-002: During the year ended June 30, 2024, the Corporation made additional principal payments on the note payable of $33,799, which was in excess of surplus cash calculated at June 30, 2023 by $14,210. Recommendation: AHEPA 371, Inc. should reimburse the Property's operating account in the amount of $14,210. Action(s) taken or planned on the finding: Agree. AHEPA 371, Inc. will reimburse the Property's operating account.
View Audit 321380 Questioned Costs: $1
Finding 498662 (2024-001)
Significant Deficiency 2024
Ahepa 371 Ii, Inc.
MI
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding 2024-001: At June 30, 2024, deposits to the reserve for replacements account of $14,357 had not been made. Recommendation: Management should transfer $14,357 to the reserve for replacements. Action(s) taken or planned on the finding: Agree. Management will transfer $14,357 to the reserve for...
Finding 2024-001: At June 30, 2024, deposits to the reserve for replacements account of $14,357 had not been made. Recommendation: Management should transfer $14,357 to the reserve for replacements. Action(s) taken or planned on the finding: Agree. Management will transfer $14,357 to the reserve for replacements once the Property has sufficient operating cash to make the required transfer.
View Audit 321380 Questioned Costs: $1
Roland M Boucher Apartments, Inc.
RI
Questioned Costs HUD Housing Programs
Offset the unpaid invoices due to the management company by the amount overcharged. Document the offset process for financial records. Establish clear guidelines for calculating management fees, excluding replacement reserve withdrawals and cash transfers. Provide training to staff on the revised ...
Offset the unpaid invoices due to the management company by the amount overcharged. Document the offset process for financial records. Establish clear guidelines for calculating management fees, excluding replacement reserve withdrawals and cash transfers. Provide training to staff on the revised calculation methods. Schedule regular audits of management fees to prevent future overcharges. Create a checklist for fee calculations to ensure compliance with HUD regulations.
View Audit 321108 Questioned Costs: $1
Finding 498169 (2024-001)
Significant Deficiency 2024
Clover Commons, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $4,110 from the operating account to the reserve for replacements acco...
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $4,110 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $4,110 to the reserve for replacements account on August 7, 2024. No further action is required.
View Audit 320908 Questioned Costs: $1
Finding 498167 (2024-001)
Significant Deficiency 2024
Lancaster Landing, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $1,000 from the operating account to the reserve for replacements acco...
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $1,000 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $1,000 to the reserve for replacements account on August 28, 2024. No further action is required.
View Audit 320905 Questioned Costs: $1
Finding 498165 (2024-001)
Significant Deficiency 2024
Ipock, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $548 from the operating account to the reserve for replacements accoun...
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $548 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On August 28, 2024, management transferred $548 to the reserve for replacements account. No further action is required.
View Audit 320903 Questioned Costs: $1
People's Health and Supportive Services
LA
Questioned Costs
MANAGEMENT AGREES WITH THE FINDING. THE MANAGEMENT AGENT WILL ISSUE A CREDIT AND IMPLEMENT A NEW SYSTEM TO ENSURE THERE ARE NO FUTURE OVERPAYMENTS.
MANAGEMENT AGREES WITH THE FINDING. THE MANAGEMENT AGENT WILL ISSUE A CREDIT AND IMPLEMENT A NEW SYSTEM TO ENSURE THERE ARE NO FUTURE OVERPAYMENTS.
View Audit 320838 Questioned Costs: $1
Finding 497631 (2024-001)
Significant Deficiency 2024
Howard Payne University
TX
Questioned Costs Student Financial Aid Significant Deficiency
Incorrect Return of Title IV Funds Calculation Planned Corrective Action: Extensive training on module (Summer, Summer 1, and Summer 2) refunds have been completed. Each summer refresher training will take place due to the complicated nature of summer module calculation. Students who complete FA...
Incorrect Return of Title IV Funds Calculation Planned Corrective Action: Extensive training on module (Summer, Summer 1, and Summer 2) refunds have been completed. Each summer refresher training will take place due to the complicated nature of summer module calculation. Students who complete FAFSA after a term will be reviewed to determine how much Title IV aid they are eligible to have disbursed. The R2T4 calculation will be processed to learn the percentage earned. Exception to the R2T4 will be if student completed the module/term successfully. Person Responsible for Corrective Action Plan: Karen LaQuey, Director of Student Financial Aid Anticipated Date of Completion: Immediately
View Audit 320424 Questioned Costs: $1
Finding 497593 (2024-001)
Significant Deficiency 2024
Dogwood Retirement Housing, Inc. Dba Dogwood Retirement Apts.061-Eh142
CA
Questioned Costs Subrecipient Monitoring
Finding 2024-001: The resident security deposit account did not have adequate funds to cover the security deposits collected at May 31, 2024. Comments on the Finding and Each Recommendation: Management should reconcile the security deposit listing on a monthly basis and transfer funds from the oper...
Finding 2024-001: The resident security deposit account did not have adequate funds to cover the security deposits collected at May 31, 2024. Comments on the Finding and Each Recommendation: Management should reconcile the security deposit listing on a monthly basis and transfer funds from the operating cash account to ensure the resident security deposit account is adequately funded. Action(s) taken or planned on the finding: Agree. On July 22, 2024, Management transferred $223 from the operating cash account to fully fund the security deposit account.
View Audit 320355 Questioned Costs: $1
Grandview Square Cooperative, Inc.
IN
Questioned Costs HUD Housing Programs
Total annual withdrawals made from the general operating reserve were in excess of 20% of prior year’s ending balance. Management will obtain approval from HUD for withdrawals made from the general operating reserve during the year ended May 31, 2024 in the amount of $115,500.
Total annual withdrawals made from the general operating reserve were in excess of 20% of prior year’s ending balance. Management will obtain approval from HUD for withdrawals made from the general operating reserve during the year ended May 31, 2024 in the amount of $115,500.
View Audit 319710 Questioned Costs: $1
Elder Care Two, Inc.
RI
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Management has corrected the error.
Management has corrected the error.
View Audit 319211 Questioned Costs: $1
Elder Care One, Inc.
RI
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Management has corrected the error.
Management has corrected the error.
View Audit 319208 Questioned Costs: $1
Finding 496230 (2024-001)
Significant Deficiency 2024
MacArthur Manor Senior Residences, Inc.
KS
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Statement of condition #2024-001: The Corporation used reserve for replacements funds for a non-approved purpose. Comments on the Finding and Each Recommendation: Management should reimburse the reserve for replacements fund all excess funds withdrew. Action(s) taken or planned on the finding: Man...
Statement of condition #2024-001: The Corporation used reserve for replacements funds for a non-approved purpose. Comments on the Finding and Each Recommendation: Management should reimburse the reserve for replacements fund all excess funds withdrew. Action(s) taken or planned on the finding: Management refunded $2,717 to reserve for replacement account on August 13, 2024.
View Audit 319175 Questioned Costs: $1
Hudson Senior Housing, Inc.
MN
Questioned Costs HUD Housing Programs
Hudson Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd., 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426 Audit Period: March 31, 2024; The ...
Hudson Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd., 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426 Audit Period: March 31, 2024; The findings from the March 31, 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 by $809. Recommendation: The management company should reimburse the Project for the $809 overpayment. Action Taken: The Project agrees with the finding. The accounting staff will be reminded to be careful when calculating management fees. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 318793 Questioned Costs: $1
Finding 486104 (2024-002)
Significant Deficiency 2024
Abilene Christian University
TX
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Responsible Individual: Tamara Long Vice President for Enrollment and Student Engagement Abilene Christian University Finding 2024-002 Special Tests & Provisions - Bonus & Incentives Related to Enrollment Agency Name: U.S. Deparlment of Education Program Name: Federal Pell Grant, Federal Direct Stud...
Responsible Individual: Tamara Long Vice President for Enrollment and Student Engagement Abilene Christian University Finding 2024-002 Special Tests & Provisions - Bonus & Incentives Related to Enrollment Agency Name: U.S. Deparlment of Education Program Name: Federal Pell Grant, Federal Direct Student Loans, SEOG, Federal Work Study and TEACH Grants August 19, 2024 Finding Summary: Incentive Compensation (34 CFR 668.14(b)(22)(i) Institutions are required, within the Program Participation Agreement (PPA), to acknowledge that they will not provide any commission, bonus, or other incentive payment based on any part, directly or indirectly, upon success in securing enrollments or awards of financial aid. The university documented several bonus payments to individuals related to enrollment strategies and goals. Corrective Action Plan (CAP): Based on the findings of the Special Tests and Provisions for Incentive Compensation as part of (34 CFR668.14(b)(22}(i), the offices of enrollment and financial operations have identified additional review and controls that will be put in place to mitigate future risk of non-compliance. Additional review will be required by a financial operations member for any requests made for enrollment related staff. In addition, a formal tenure bonus structure has already been put in place to ensure that no bonuses or incentives are given based on enrollment goals. Anticipated Completion Date: As the tenured bonus structure has already been activated, the review of bonuses raises, and incentive pay will immediately be required to go through an additional financial review for compliance. The anticipated completion date is July 1, 2024
View Audit 318751 Questioned Costs: $1
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