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Corrective Action Plans

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University of Pennsylvania
PA
Reporting Student Financial Aid Subrecipient Monitoring
Student Registration and Financial Services (SRFS) and the office of Student Financial Aid (SFA) will review existing policy/practice around updates to disbursement records. We will make any necessary changes to controls to ensure all disbursements are included for reporting to the COD within the re...
Student Registration and Financial Services (SRFS) and the office of Student Financial Aid (SFA) will review existing policy/practice around updates to disbursement records. We will make any necessary changes to controls to ensure all disbursements are included for reporting to the COD within the required timeframe.
View Audit 363547
University of Pennsylvania
PA
Student Financial Aid Subrecipient Monitoring Reporting
Student Registration and Financial Services (SRFS) and the office of Student Financial Aid (SFA) will continue collaboration with school partners and the office of the Provost to reinforce university policies and procedures by continuing to provide training to individuals involved in the process of ...
Student Registration and Financial Services (SRFS) and the office of Student Financial Aid (SFA) will continue collaboration with school partners and the office of the Provost to reinforce university policies and procedures by continuing to provide training to individuals involved in the process of updating student’s enrollment. The office of the University Registration (OUR) and SFA will collaborate to use existing school partner meetings, and internal functional partner meetings to conduct training. OUR generated its first Enrollment Reporting out of the new system (Banner Student) in Summer 2022. We expect to achieve steady state processing, when moving from the main frame to ERP system within five years of go-live. SRFS will review school partner access through audit reports to determine error rates and assess risk. SRFS will review existing policy/practice around student activated drops/withdrawals/Penn Leaves of Absence and make recommendations.
View Audit 363547
University of Pennsylvania
PA
Reporting Student Financial Aid Special Tests & Provisions
Student Registration and Financial Services (SRFS) and the Office of the University Registrar (OUR) will continue collaboration with school partners and the office of the Provost to reinforce university policies and procedures. Over the course of the last year (as the newly implemented system entere...
Student Registration and Financial Services (SRFS) and the Office of the University Registrar (OUR) will continue collaboration with school partners and the office of the Provost to reinforce university policies and procedures. Over the course of the last year (as the newly implemented system entered its second year), the university has increased the number and expertise level of employees in the OUR and offered entry level training to key stakeholders. OUR generated its first Enrollment Reporting out of the new system (Banner Student) in Summer 2022. We expect to achieve steady state processing, when moving from the main frame to ERP system within five years of go-live. SRFS will increase the depth of the training sessions by working with school registrars to help bolster their understanding and expertise. The SRFS and OUR will use various monitoring reports and data to identify areas of concern and to inform training offerings.
View Audit 363547
Finding 572411 (2024-001)
Significant Deficiency 2024
Juneau County Housing Authority
WI
Internal Control / Segregation of Duties Reporting
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing
View Audit 363545
Retired Steelworkers Housing and Health Development Corporation
FL
HUD Housing Programs Reporting Eligibility
FINDING No. 2024-002: Section 236 Interest Reduction Payments, ALN 14.103 Recommendation: Management should implement procedures to ensure the Project verifies tenant eligibility through the EIV system within the established time frame. Action Taken: Staff training has been provided with additional ...
FINDING No. 2024-002: Section 236 Interest Reduction Payments, ALN 14.103 Recommendation: Management should implement procedures to ensure the Project verifies tenant eligibility through the EIV system within the established time frame. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
View Audit 363519
Retired Steelworkers Housing and Health Development Corporation
FL
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
Oversight Agency for Audit, Retired Steelworkers Housing and Health Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suit...
Oversight Agency for Audit, Retired Steelworkers Housing and Health Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENT AUDITS FINDING No. 2024-001: Section 236 Interest Reduction Payments, ALN 14.103 Recommendation: Management should ensure adherence to and the monitoring of established controls over cash disbursements. Action Taken: Staff training has been provided. New manager has been advised regarding limits. This was a glitch in the OPS Spend Management system.
View Audit 363519
San Diego Youth Services
CA
Reporting Special Tests & Provisions
Management concurs with the finding. As noted in our response to the previous finding, the Organization experienced significant turnover of accounting staff during the audit period, which disrupted monthly reconciliation processes and contributed to delays in finalizing the audited financial stateme...
Management concurs with the finding. As noted in our response to the previous finding, the Organization experienced significant turnover of accounting staff during the audit period, which disrupted monthly reconciliation processes and contributed to delays in finalizing the audited financial statements. These delays ultimately resulted in the late submission of required reporting to the Federal Audit Clearinghouse. The corrective actions in the first finding, along with taking steps to begin the Fiscal Year 2024/2025 audit process earlier than in previous years, will allow additional time to complete the audit and meet federal filing deadlines. Management is committed to ensuring timely reporting going forward, and will monitor progress closely to ensure all future submissions are completed within the required timeframe.
View Audit 363518
Finding 572391 (2024-002)
Material Weakness 2024
City of Chaska
MN
Allowable Costs / Cost Principles Material Weakness Reporting
U.S. Department of Housing and Urban Development Economic Development Initiative, Community Project Funding Assistance Listing Number: 14.251 Award Period: January 1, 2024 through December 31, 2024 Recommendation: We recommend the City ensure it has proper controls in place to document the review ...
U.S. Department of Housing and Urban Development Economic Development Initiative, Community Project Funding Assistance Listing Number: 14.251 Award Period: January 1, 2024 through December 31, 2024 Recommendation: We recommend the City ensure it has proper controls in place to document the review of all required reports for the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement controls over reviewing reporting requirements. Name of the contact person responsible for corrective action: Noel Graczyk, Administrative Services Director Planned completion date for corrective action plan: December 31, 2025
View Audit 363514
City of Aurora
IL
Reporting Internal Control / Segregation of Duties
2024-001 CORECTIVE ACTION PLAN The City attempted to file the required quarterly reports during the years ended December 31, 2023 and 2024. However, the U.S. Treasury changed the reporting software during the first quarter of 2023. Due to a technical issue with the file validation process, the City ...
2024-001 CORECTIVE ACTION PLAN The City attempted to file the required quarterly reports during the years ended December 31, 2023 and 2024. However, the U.S. Treasury changed the reporting software during the first quarter of 2023. Due to a technical issue with the file validation process, the City was unable to submit the reports. The information was tracked and compiled but the software prevented the City from completing the reporting process. The City contacted the technical support team numerous times for assistance in resolving this issue, however the issue was not resolved until the first quarter of 2025 when the U.S. Treasury staff were able to delete the transaction that was causing the validation error. That transaction was re-entered into the portal and the City was finally able to validate and file a report. Given the successful filing of the report in 2025, the City does not believe this will be an issue going forward. RESPONSIBLE PERSON Linda Read, Comptroller/Deputy Treasurer IMPLEMENTATION DATE OF CORRECTIVE ACTION PLAN The technical issue has finally been resolved by the U.S. Treasury and the report for the first quarter 2025 was successfully filed on June 24, 2025. All balances have been properly obligated as of the December 31, 2024 program deadline.
View Audit 363487
City of Aurora
IL
Reporting
2024-002 CORECTIVE ACTION PLAN The grant award was formally accepted via city council resolution on December 5, 2023, and the mayor signed the grant award in January 2024. Once the award was formally accepted, additional time lapsed while the program was activated, and roles were assigned in the rep...
2024-002 CORECTIVE ACTION PLAN The grant award was formally accepted via city council resolution on December 5, 2023, and the mayor signed the grant award in January 2024. Once the award was formally accepted, additional time lapsed while the program was activated, and roles were assigned in the reporting and payment portals. Administration of the police grants is typically handled by the Aurora Police Department and finance staff who are familiar with the policies and procedures associated with administering these grants, however, due to the technical nature of the grant, the information technology staff was administrating the grant and missed the reporting deadlines resulting in two late reports. The City finance staff will continue to diligently monitor the grant reporting requirements to ensure compliance for future grant programs. RESPONSIBLE PERSON Linda Read, Comptroller/Deputy Treasurer IMPLEMENTATION DATE OF CORRECTIVE ACTION PLAN All reports for this grant program have been submitted in a timely manner since July 31, 2024.
View Audit 363487
New York Council for the Humanities
NY
Reporting
New York Council for the Humanities (d/b/a Humanities New York) is in the process of developing and implementing procedures to reconcile amounts presented on the federal financial reports submitted to the federal awarding agency to underlying accounting records.
New York Council for the Humanities (d/b/a Humanities New York) is in the process of developing and implementing procedures to reconcile amounts presented on the federal financial reports submitted to the federal awarding agency to underlying accounting records.
View Audit 363465
Finding 572366 (2024-001)
Material Weakness 2024
Planned Parenthood of Greater Texas, Inc.
TX
Subrecipient Monitoring Material Weakness Reporting
The required FFATA reporting in the FSRS system will be completed by the Vice President of Health Services, Beth Watson, working with the Controller, David Simank, no later than June 30, 2025. The Controller will send a copy of the wire confirmations for payments made to the subgrantees each month....
The required FFATA reporting in the FSRS system will be completed by the Vice President of Health Services, Beth Watson, working with the Controller, David Simank, no later than June 30, 2025. The Controller will send a copy of the wire confirmations for payments made to the subgrantees each month. During the scheduled monthly meetings between the Vice President of Health Services, Controller, and the Health Services Grant Senior Project Manager, Metzli Gonzales, to review the monthly Title X patient counts, an agenda item will be added to confirm that all the information is available for the Vice President of Health Services to prepare and submit the FFATA report.
View Audit 363464
Finding 572365 (2024-001)
Significant Deficiency 2024
The West Virginia Humanities Council, Inc.
WV
Reporting § 200.303 § 200.502 § 200.510
2024-001- SEFA REPORTING Recommendat ion : We recommend that the Council implement controls over financial reporting, including the SEFA, to ensure accuracy of financial data . Action Taken: Once the Fiscal Officer has compiled the financial reports and they have been reviewed by Matheny & Compa...
2024-001- SEFA REPORTING Recommendat ion : We recommend that the Council implement controls over financial reporting, including the SEFA, to ensure accuracy of financial data . Action Taken: Once the Fiscal Officer has compiled the financial reports and they have been reviewed by Matheny & Company AC, Senior Manager, the Fiscal Officer will send them to the Executive Director for final review and approval.
View Audit 363461
Finding 572364 (2024-002)
Significant Deficiency 2024
Port Jervis Housing Authority
NY
Reporting
Name of Auditee: Port Jervis Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Linda Drew, Executive Director Phone: (845) 856-8621 (A) Current Finding on the Schedule of Findings and Questioned Costs Finding 2024-002 (a) Com...
Name of Auditee: Port Jervis Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Linda Drew, Executive Director Phone: (845) 856-8621 (A) Current Finding on the Schedule of Findings and Questioned Costs Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will begin submitting voucher requests for BLI 1406 before funds are reported as obligated. (c) Planned implementation date of corrective action - Completed by December 31, 2025.
View Audit 363460
Finding 572363 (2024-001)
Significant Deficiency 2024
Port Jervis Housing Authority
NY
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Name of Auditee: Port Jervis Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Linda Drew, Executive Director Phone: (845) 856-8621 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a)...
Name of Auditee: Port Jervis Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Linda Drew, Executive Director Phone: (845) 856-8621 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority submitted all required closeout documentation and received approval from HUD on July 3, 2025. (c) Planned implementation date of corrective action - Completed by December 31, 2025.
View Audit 363460
Finding 572354 (2024-001)
Material Weakness 2024
City of Springfield
MA
Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
Views of Responsible Officials and Planned Corrective Actions: Management agrees and plans to provide for additional training to ensure those preparing and reviewing the reports have the appropriate understanding and information to ensure accuracy and completeness in the information being reported. ...
Views of Responsible Officials and Planned Corrective Actions: Management agrees and plans to provide for additional training to ensure those preparing and reviewing the reports have the appropriate understanding and information to ensure accuracy and completeness in the information being reported. Management will create, to review and sign, a "checklist" of requirements needed to ensure compliance with the program's rules. The checklist will be reviewed, and incorporated into the minutes, as part of the weekly ARPA Oversight Meetings. The checklist will be completed and signed by management prior to submitting any reports. Past reports will be reviewed and corrected prior to submission of the next quarterly report. All changes will be incorporated into the City's controls prior to the submission of the next quarterly report due April 30, 2025.
View Audit 363426
Finding 572349 (2024-001)
Significant Deficiency 2024
Hawaii Council for the Humanities
HI
Reporting Significant Deficiency § 200.328
Views of Responsible Official(s) and Planned Corrective Action: Management concurs with the finding. The report found lacking was reviewed by the Executive Director, and the error was based on a difference between cash and accrual accounting. Management will review federal financial reports with co...
Views of Responsible Official(s) and Planned Corrective Action: Management concurs with the finding. The report found lacking was reviewed by the Executive Director, and the error was based on a difference between cash and accrual accounting. Management will review federal financial reports with contracted accountants and retrieve source documents before submitting. Management will also review scope of contracted accounting services to ensure it includes review of all NEH reports.
View Audit 363403
Finding 572348 (2024-003)
Material Weakness 2024
Sinai Health System and Affiliates
IL
HUD Housing Programs Reporting Material Weakness
Finding Number: 2024-003 Condition The Corporation did not submit the budget to HUD within 30 days of the start of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fashio...
Finding Number: 2024-003 Condition The Corporation did not submit the budget to HUD within 30 days of the start of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fashion to lenders and are compliant with the HUD Regulatory Agreements. The action plan consists of the following components: o Development of a policy that outlines HUD requirements and identifies individuals responsible for meeting the requirements; the Senior Finance Team and Compliance team should be educated on this annually. o Regular communication (no less than quarterly) between Finance and the Compliance Officer regarding HUD deadlines and deviation from these deadlines. o Development of a checklist that will be utilized by the Compliance and Finance departments regarding HUD requirements and deadlines. o Reporting to the Audit and Compliance Committee of the Board that the checklist has been completed/deadlines have been met. This will be a regular agenda item. Contact person responsible for corrective action: Dimas Ortega - Vice President of Finance, Deputy Chief Financial Officer Anticipated Completion Date: 06/30/2025
View Audit 363396
Finding 572347 (2024-002)
Material Weakness 2024
Sinai Health System and Affiliates
IL
HUD Housing Programs Reporting Material Weakness
Finding Number: 2024-002 Condition The Corporation did not submit the financial statements to HUD within 180 days of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fa...
Finding Number: 2024-002 Condition The Corporation did not submit the financial statements to HUD within 180 days of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fashion to lenders and are compliant with the HUD Regulatory Agreements. The action plan consists of the following components: o Development of a policy that outlines HUD requirements and identifies individuals responsible for meeting the requirements; the Senior Finance Team and Compliance team should be educated on this annually. o Regular communication (no less than quarterly) between Finance and the Compliance Officer regarding HUD deadlines and deviation from these deadlines. o Development of a checklist that will be utilized by the Compliance and Finance departments regarding HUD requirements and deadlines. o Reporting to the Audit and Compliance Committee of the Board that the checklist has been completed/deadlines have been met. This will be a regular agenda item. Contact person responsible for corrective action: Dimas Ortega - Vice President of Finance, Deputy Chief Financial Officer Anticipated Completion Date: 06/30/2025
View Audit 363396
Ncsc/usa Housing Development Corporation
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, NCSC/USA Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Fl...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the increase to the reserve for replacement account is properly applied with timely HUD authorization via form HUD-9250. Action Taken: Staff training has been provided to ensure the correct RR amounts are deposited and a timely increase from HUD is received. This has been included in the monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
View Audit 363368
Finding 572210 (2024-005)
Significant Deficiency 2024
Municipality of Cabo Rojo
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties
We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31st federal requirement. Implementation Date: During the 2025-2026 fiscal year. Responsible Person: Warynex Carlo Hernández, Finance Department Director
We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31st federal requirement. Implementation Date: During the 2025-2026 fiscal year. Responsible Person: Warynex Carlo Hernández, Finance Department Director
View Audit 363351
Finding 572202 (2024-001)
Significant Deficiency 2024
National Church Residences
OH
Reporting Period of Performance Significant Deficiency § 200.502 § 200.510
Finding Number: 2024-001 Condition: The expenditures were reported for the Capital Magnet Fund throughout the award period from the year ended June 30, 2019 to the year ended June 30, 2024 on the schedule of expenditures of federal awards (SEFA) but did not accurately report the amount of administr...
Finding Number: 2024-001 Condition: The expenditures were reported for the Capital Magnet Fund throughout the award period from the year ended June 30, 2019 to the year ended June 30, 2024 on the schedule of expenditures of federal awards (SEFA) but did not accurately report the amount of administrative expenditures incurred during the performance period, and, therefore, the SEFA was not complete and accurate for the year ended June 30, 2019 to the year ended June 30, 2024. Planned Corrective Action: Management has implemented procedures and controls to ensure reports are reviewed prior to submission and distributed funds are reported properly and in the correct period. Contact person responsible for corrective action: Lindsey Dehring, Vice President of Financial Planning & Analysis Anticipated Completion Date: July 31, 2025
View Audit 363317
Finding 572177 (2024-002)
Material Weakness 2024
Deerfield Valley Communications Union District
VT
Reporting § 200.328
The District acknowledges the continuing issue of receiving material vendor invoices many months after performance of contracted work. One set of late invoices entered into QuickBooks accounts payable with retroactive dates was not recognized as grant revenue earned. As recommended by the auditors, ...
The District acknowledges the continuing issue of receiving material vendor invoices many months after performance of contracted work. One set of late invoices entered into QuickBooks accounts payable with retroactive dates was not recognized as grant revenue earned. As recommended by the auditors, the District will begin tracking grant expenditures on an accrual basis beginning with the period ending July 31, 2025. In addition to the monthly recognition of cash accounts by the Finance Coordinator, all balance sheet accounts with material balances will be reconciled each month by the Treasurer with review by the Executive Director beginning with the period ending July 31, 2025. We anticipate both audit findings will be fully resolved by these actions. Responsible party: Patrick Moreland Date: Ongoing
View Audit 363299
Opportunities Industrialization Centers of America, INC
PA
Questioned Costs Reporting
OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. This includes documenting that labor expenditures aresu...
OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. This includes documenting that labor expenditures aresupported by actual hours and pay rate.
View Audit 363281 Questioned Costs: $1
Finding 572168 (2024-001)
Material Weakness 2024
Opportunities Industrialization Centers of America, INC
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. Budget exceptions will be similarly reviewed and approv...
OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. Budget exceptions will be similarly reviewed and approved by responsible members of both departments. All expenditure decisions shall be documented and retained. Annual training shall be implemented to ensure that all relevant employees are familiar with the requirements for compliant documentation and retention.
View Audit 363281 Questioned Costs: $1
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