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Corrective Action Plans

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Nhhi-St. Paul Barrier Free Housing Corporation
MN
Questioned Costs HUD Housing Programs
NHHI - ST. PAUL BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-11423 CORRECTIVE ACTION PLAN Year Ended September 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - St. Paul Barrier Free Housing Corporation respectfully submits the following correcti...
NHHI - ST. PAUL BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-11423 CORRECTIVE ACTION PLAN Year Ended September 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - St. Paul 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 The Project withdrew $1,455 from the replacement reserve account for an invoice that was unpaid as of September 30, 2022. Recommendation: The Project should pay the open invoice. Action Taken: The Project agrees with the finding. The Project paid the open invoice in October, 2022. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher 651-639-9799.
View Audit 18908 Questioned Costs: $1
Finding 15815 (2022-001)
Material Weakness 2022
South Central Cusd 401
IL
Questioned Costs Cash Management Reporting
Finding Synopsis: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records indicated less expenditures incurred than what was requested on the report. Action Steps: Grant expenditure reports will be reconciled to accounting records for the time pe...
Finding Synopsis: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records indicated less expenditures incurred than what was requested on the report. Action Steps: Grant expenditure reports will be reconciled to accounting records for the time period of the expenditure report and for the grant project in its entirety prior to the filing of each expenditure report. Contact person(s): Kerry Herdes, Superintendent and Virginia Keen, Bookkeeper. Anticipated Completion Date: September 1, 2022.
View Audit 22537 Questioned Costs: $1
Finding 15797 (2022-001)
Significant Deficiency 2022
Lake Erie Preparatory School
OH
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new c...
Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.
View Audit 21372
Princeville Development Corporation
NC
Questioned Costs Matching / Level of Effort / Earmarking
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 27, 2023 ...
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 27, 2023 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2022-001: U.S. Department of Agriculture, Rural Development, Rural Rental Housing Loans, Assistance Listing #10.415 Recommendation: We recommend that management obtain a collateral agreement or transfer funds to another federally insured banking institution in an amount sufficient to ensure all funds are federally insured. Action Taken: We will review the financial stability of the banking institutions which hold the Partnerships' funds on an ongoing basis. We do not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. We will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Neil McLamb at 910-766-6283. Sincerely yours, Neil McLamb CFO, DTH Management Group, LTD
View Audit 20240
City of Biddeford
ME
Questioned Costs Internal Control / Segregation of Duties
Management Response/Corrective Action Plan: When the City originally received the assistance from the American Rescue Plan Act, they intended to use part of that money to fund bonus pay to municipal workers who worked during the COVID crisis. Rather than only giving bonuses to public safety workers,...
Management Response/Corrective Action Plan: When the City originally received the assistance from the American Rescue Plan Act, they intended to use part of that money to fund bonus pay to municipal workers who worked during the COVID crisis. Rather than only giving bonuses to public safety workers, Council voted that it was appropriate to compensate any employee who worked during a certain period of time out of City general funds. However, prior to the first report coming due, the guidelines were updated to include the standard allowance of up to $10 million of the allocation as Revenue Replacement. Revenue Replacement may fund any general government service, including salaries and fringe benefits, with only a few exceptions for debt service and pension contributions. Management elected at this time to elect to use the standard allowance. As noted above, management had already determined that they would expend ARPA funds for public safety workers (i.e., police and fire, and certain clerical staff who came back to work in person prior to the emergency being lifted), and these salaries and benefits were included in the Revenue Replacement on the March, 2022 report. It was not until June 21, 2022 that management transferred the bonus pay for the remaining employees; therefore, management did not consider these funds obligated or expended to the grant until they were transferred.
View Audit 18903
Finding 15784 (2022-007)
Significant Deficiency 2022
Vermont Economic Development Authority
VT
Questioned Costs Matching / Level of Effort / Earmarking
Management agrees with the finding and the recommendation. Effective December 1, 2022 all IRP supported loans will require proof of appropriate workers compensation insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470...
Management agrees with the finding and the recommendation. Effective December 1, 2022 all IRP supported loans will require proof of appropriate workers compensation insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470 Anticipated Completion Date: December 1, 2022
View Audit 18897
Finding 15783 (2022-006)
Significant Deficiency 2022
Vermont Economic Development Authority
VT
Questioned Costs Matching / Level of Effort / Earmarking
Management agrees with the finding and the recommendation. Effective December 1, 2022, all IRP supported loans without a documented exception will require adequate life insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-...
Management agrees with the finding and the recommendation. Effective December 1, 2022, all IRP supported loans without a documented exception will require adequate life insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470 Anticipated Completion Date: December 1, 2022
View Audit 18897
Finding 15782 (2022-005)
Significant Deficiency 2022
Vermont Economic Development Authority
VT
Matching / Level of Effort / Earmarking Questioned Costs
Management agrees with the finding and the recommendation. Management will implement a new loan review checklist to document a second review for each new loan by an individual other than the employee responsible for setting up the loan. Management will also implement a loan file maintenance checkli...
Management agrees with the finding and the recommendation. Management will implement a new loan review checklist to document a second review for each new loan by an individual other than the employee responsible for setting up the loan. Management will also implement a loan file maintenance checklist for secondary review of each loan system change subsequent to initial setup, to be completed by an individual other than the employee responsible for making the change. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470 Anticipated Completion Date: December 31, 2022
View Audit 18897
Trinity Health
MI
Questioned Costs Reporting § 200.328 § 200.329
The finance office will ensure proper education and administration of HEERF grant requirements. Cross training and education will occur with the College?s administration and business office to ensure regulatory standards and requirements are met. Future grant requirements will be noted on planning c...
The finance office will ensure proper education and administration of HEERF grant requirements. Cross training and education will occur with the College?s administration and business office to ensure regulatory standards and requirements are met. Future grant requirements will be noted on planning calendars, discussed at monthly meetings, and reviewed for assignment and compliance. Cross coverage will be planned with the financial aid office and senior accountant as needed for reporting deadlines.
View Audit 18892
Trinity Health
MI
Questioned Costs Cash Management
The College?s business administration implemented training and oversight of HEERF disbursements and incorporated levels of review as outlined in the program agreement. To ensure proper oversight, the College?s business administration now submits a list of their requests of qualifying expenditures to...
The College?s business administration implemented training and oversight of HEERF disbursements and incorporated levels of review as outlined in the program agreement. To ensure proper oversight, the College?s business administration now submits a list of their requests of qualifying expenditures to Finance. Finance reviews the expenses and ensures the payments were processed. Finance notifies the College?s business administration when draw down of the HEERF funds is appropriate.
View Audit 18892 Questioned Costs: $1
Trinity Health
MI
Questioned Costs Cash Management
The Senior Finance Director is now overseeing and ensuring compliance and education within the business office, along with support from the new leadership within the President?s office. Cross-training and education will occur with the College?s administration and business office to ensure regulatory...
The Senior Finance Director is now overseeing and ensuring compliance and education within the business office, along with support from the new leadership within the President?s office. Cross-training and education will occur with the College?s administration and business office to ensure regulatory standards and requirements are met.
View Audit 18892 Questioned Costs: $1
Trinity Health
MI
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
The College?s Financial Aid office has instituted a reconciliation process that is now completed monthly, with timely and appropriate levels of review of the reconciliations. All previous month?s reconciliations were performed and reviewed, and the monthly reconciliation process is now part of the s...
The College?s Financial Aid office has instituted a reconciliation process that is now completed monthly, with timely and appropriate levels of review of the reconciliations. All previous month?s reconciliations were performed and reviewed, and the monthly reconciliation process is now part of the standard month-end procedures.
View Audit 18892
Trinity Health
MI
Questioned Costs Eligibility
The local ministry has added an additional question to the intake packet and process to affirm CDC qualification. Additionally, the local Health Ministry program coordinator will include a certification that all participants meet the CDC qualifications, explicitly listed on the cohort data and reimb...
The local ministry has added an additional question to the intake packet and process to affirm CDC qualification. Additionally, the local Health Ministry program coordinator will include a certification that all participants meet the CDC qualifications, explicitly listed on the cohort data and reimbursement form submitted to System Office quarterly.
View Audit 18892
Trinity Health
MI
Questioned Costs Reporting § 200.1
We determined this understatement was a unique occurrence that made it through our existing controls due to the site?s program and finance leads submitting an estimated benefit amount rather than the actual amount recorded in the general ledger. The Program Manager conducted training with the progra...
We determined this understatement was a unique occurrence that made it through our existing controls due to the site?s program and finance leads submitting an estimated benefit amount rather than the actual amount recorded in the general ledger. The Program Manager conducted training with the program and finance leads for the Fort Lauderdale site to reinforce their understanding of the grant program?s local site control policies. At the Corporation?s System Office, we have enacted a policy requiring that all Health Ministries provide a cost center or a general ledger report to support payroll costs that are accounted for separately from a time and effort report. This will allow us to independently validate these types of expenses in the future and not rely on local site validation as we have in the past.
View Audit 18892
Trinity Health
MI
Reporting Questioned Costs Cash Management
The Patient Business Service centers are actively reviewing any potential HRSA credits to ensure refunds are processed timely. As the HRSA program has concluded, our teams are now focusing our efforts on reviewing previous HRSA payments to ensure accuracy and that any refunds identified are processe...
The Patient Business Service centers are actively reviewing any potential HRSA credits to ensure refunds are processed timely. As the HRSA program has concluded, our teams are now focusing our efforts on reviewing previous HRSA payments to ensure accuracy and that any refunds identified are processed timely.
View Audit 18892
Trinity Health
MI
Reporting Questioned Costs Procurement, Suspension & Debarment
Since the beginning of the pandemic, a better understanding of the criteria for qualifying as a COVID-19 related expense has been developed and communicated to colleagues.
Since the beginning of the pandemic, a better understanding of the criteria for qualifying as a COVID-19 related expense has been developed and communicated to colleagues.
View Audit 18892
Finding 15718 (2022-002)
Significant Deficiency 2022
Bullock Creek School District
MI
Questioned Costs Cash Management Reporting
October 22, 2022 Finding Number: 2022-002 ? Reporting Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Da...
October 22, 2022 Finding Number: 2022-002 ? Reporting Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Date: 10-22-2022 During the single audit, it was discovered that Bullock Creek Food Service Department meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. To ensure that this did not continue, Bullock Creek Food Service and the Technology Department worked together to implement the use of Skyward to track the melas served to students. This transition occurred over a few months, as the implementation was rolled out to 5 individual buildings. When MDE came on campus and audited the months during the transition and found a few discrepancies whish were remedied in the software and the claims were adjusted. RPC then audited the month following the MDE reviews and found no discrepancies. Skyward was used for the rest of the year. For the 2022-2023 Scholl year, the Food Service Department may purchase Meal Magic, which is a food Service software that will streamline the recording and reporting processes even more and may reduce the chance of errors even further. Sincerely, Stephen Grubaugh Director of Business Services
View Audit 18850
Finding 15712 (2022-001)
Significant Deficiency 2022
Buffalo Island Central School District
AR
School Nutrition Programs Questioned Costs Special Tests & Provisions
This is a plan of action that we, as a district, will be implementing in order to correct the Federal finding from our audit. ? 2022-001 - Arkansas DESE Child Nutrition Unit will be contacted for guidance before any transfer to or from Food Services to ensure Ark. Code is followed regarding the Chil...
This is a plan of action that we, as a district, will be implementing in order to correct the Federal finding from our audit. ? 2022-001 - Arkansas DESE Child Nutrition Unit will be contacted for guidance before any transfer to or from Food Services to ensure Ark. Code is followed regarding the Child Nutrition Program. Deanna Clifton, District Treasurer, will contact DESE Child Nutrition Unit to obtain guidance in any action needed regarding the transfer made in Fiscal 2021/2022. Anticipated Completion Date March 15, 2023. I trust that I have covered the points discussed. If you have any questions or if further information is needed, please call me at 870-486-5411, ext. 104. Sincerely, Deanna Clifton District Treasurer/Business Manager
View Audit 18845 Questioned Costs: $1
Finding 15708 (2022-004)
Material Weakness 2022
Penquis C.a.p., Inc. and Its Affiliates
ME
Reporting Questioned Costs
The Penquis Finance Director will ensure fiscal staff are not using any groupings that may exclude program activity that may have closed during the fiscal year. The Finance Director will also verify preliminary SEFA Revenues compiled by fiscal staff agrees with agency wide Trial Balance totals. Ad...
The Penquis Finance Director will ensure fiscal staff are not using any groupings that may exclude program activity that may have closed during the fiscal year. The Finance Director will also verify preliminary SEFA Revenues compiled by fiscal staff agrees with agency wide Trial Balance totals. Additional training for the Financial Analyst will be provided to include a cross check of department reports to ensure all of the fiscal year data is collected. Expected completion date of June 30, 2023. Responsible official: Denice Conary, CFO (207) 973-3500
View Audit 18841
Finding 15706 (2022-003)
Material Weakness 2022
New Castle County, Delaware
DE
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303
2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The County should enhance its procedures and internal controls regarding preparation of the Project and Expenditure Reports to ensure that information reported is accurate and agrees to support...
2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The County should enhance its procedures and internal controls regarding preparation of the Project and Expenditure Reports to ensure that information reported is accurate and agrees to supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: : New Castle County self-reported the variances in expenditures and obligations due to accruals of costs to previously reported quarters. Such variances can be common with just-in-time reporting. Regarding the omitted projects, the Reporting Portal has undergone several updates throughout the period of performance. These updates contributed to confusion in required data for projects. The omitted projects were included in the subsequent reports after the data points were known and tracked. Regarding the reporting of project obligations, Treasury?s definition of obligation is very broad and FAQ 13.17 allows the recipient to use its discretion to determine when an obligation is incurred. Such discretion calls for the interpretation of several source documents. In each report total obligations were not less than total expenditures nor did total obligations exceed available funding. Name(s) of the contact person(s) responsible for corrective action: Benjamin Morris-Levenson Planned completion date for corrective action plan: June 30, 2023
View Audit 18840
Finding 15692 (2022-003)
Significant Deficiency 2022
Winslow Residential Hall, Inc.
AZ
Special Tests & Provisions Questioned Costs Significant Deficiency
Finding Number: 2022-003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Vada Begay, Business Manager and Sylvia Largo, Homeliving Department Supervisor Anticipated Completion Date: February 28, 2022 Planned Corrective Action: Chara...
Finding Number: 2022-003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Vada Begay, Business Manager and Sylvia Largo, Homeliving Department Supervisor Anticipated Completion Date: February 28, 2022 Planned Corrective Action: Character investigations were not fully conducted. Prior administrator had begun an investigation and certified without completion of adjudication. When this was revealed a full background check was conducted immediately. However, as background checks were requested, the Navajo Nation background check reports took at least 4 months to receive. This delay caused adjudication to not be completed in a timely manner. WRHI is committed to ensuring the safety of students and will conduct timely and thorough character investigations of all employees and those individuals applying for work positions at our Hall. All resulting documentation of investigation is maintained in a confidential manner.
View Audit 18830
Finding 15689 (2022-001)
Significant Deficiency 2022
Jacksonville/north Pulaski School District
AR
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.439
Finding 1: The District did not obtain prior written approval from the Department of Elementary and Secondary Education (DESE) for the purchase of two pieces of equipment with unit costs greater than the $5,000 threshold as required by COM-22- 047. Corrective Action: The District will comply with al...
Finding 1: The District did not obtain prior written approval from the Department of Elementary and Secondary Education (DESE) for the purchase of two pieces of equipment with unit costs greater than the $5,000 threshold as required by COM-22- 047. Corrective Action: The District will comply with all federal purchasing requirements, including obtaining written approval for equipment with unit costs greater than $5,000. Person Responsible for Corrective Actions: Federal Programs Coordinator Completion Date: This practice will go into effect immediately. Supplemental Findings
View Audit 18563 Questioned Costs: $1
Upper Iowa University
IA
Questioned Costs Subrecipient Monitoring Reporting
Finding 2022-001: COVID-19 Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF)- Reporting Condition/Context: For the Institutional portion qua1terly reports for the quarters ending December 31, 2021 and June 30, 2022, the Strengthening Institutions Program (SIP) expenditure...
Finding 2022-001: COVID-19 Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF)- Reporting Condition/Context: For the Institutional portion qua1terly reports for the quarters ending December 31, 2021 and June 30, 2022, the Strengthening Institutions Program (SIP) expenditures were not reported in the section (a)(2). Subsequently, the University corrected the reports and posted to the College 's website. Corrective Action Plan: We have reviewed the finding and while we believe everything was posted in time, we agree the numbers were not in the correct area. We have made the updates to the website, and updated ED with the changes. UIU commits to having the Assistant VP of Enrollment Management monitor reporting requirements, while the Executive Director of Financial Services reviews any changes for accuracy. These two individuals have also been signed up for webinars regarding HEERF funds.
View Audit 18472
Finding 15685 (2022-003)
Significant Deficiency 2022
Oklahoma State University
OK
Questioned Costs Subrecipient Monitoring Reporting § 200.303
SHIP COVID Testing and Mitigation: Assistance Listing No. 93.155 Recommendation: We recommend that the University review and update current procedures to ensure the program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with au...
SHIP COVID Testing and Mitigation: Assistance Listing No. 93.155 Recommendation: We recommend that the University review and update current procedures to ensure the program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management agrees with the finding and has already implemented a corrective plan. This delay was caused by communication and workflow breakdown resulting from structural change, a change in the mechanism type from previous years, and key staff passing away at a time when the reporting information would be required. With a new award management system implemented, subawards and fully executed subawards are provided in the Cayuse workflow between offices within CHS and to Stillwater via a Cayuse event. Name(s) of the contact person(s) responsible for corrective action: Michael Sauer, Director of Grants, Contracts & Post Award Administration, OSU-CHS Planned completion date for corrective action plan: Spring 2023
View Audit 18279
Finding 15679 (2022-002)
Significant Deficiency 2022
Oklahoma State University
OK
Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.303
Education Stabilization Fund: COVID-19 HEERF Student Portion ? Assistance Listing No. 84.425E Recommendation: We recommend that the University review and update current procedures to ensure HEERF program student reporting requirements are completed timely. Explanation of disagreement with audit find...
Education Stabilization Fund: COVID-19 HEERF Student Portion ? Assistance Listing No. 84.425E Recommendation: We recommend that the University review and update current procedures to ensure HEERF program student reporting requirements are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management agrees with the finding and has developed a plan to correct the finding. The Quarterly HEERF student public disclosure report has been added to the OSFA Compliance Calendar. Management confirms that all other HEERF quarterly and annual reports have been submitted in a timely manner, both before and after the report which was submitted late. Name(s) of the contact person(s) responsible for corrective action: Chad Blew, Director of Scholarships and Financial Aid Planned completion date for corrective action plan: February 2023
View Audit 18279
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