Corrective Action Plans

Finding 517587 (2024-002)

Significant Deficiency 2024

Thomas College

ME

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report...

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report to NSLDS. However, the student records were regularly updated with the National Student Clearinghouse, according to policies and procedures, NSC was not then transmitting some student records to NSLDS due to a conflict in data reported by a prior instituition concerning name and mismatched SSN. The College has identified the error within the National Student Clearinghouse (NSC). The following findings and corrective actions have been adopted: 1) Additional one on one training with the NSC has been completed to better understand the cause of the finding. The error that is preventing the release of information to NSLDS has been identified and steps required to resolve the error have been communicated. This training will expand to all Thomas College employees who oversee and process enrollment reporting. 2) Thomas College is closely monitoring the processing details from each submission file sent from the college to NSC to identify students not being sent from NSC to NSLDS. Thomas College is submitting the necessary, required paperwork for verification to the NSC, as needed; to verify the student's identify and information, an example of this documentation is an ISIR recorded provided by SFS. The NSC send an automated email to enrollment reporting staff when changes are made and a follow up email requesting additional information if needed. Once resolved, student are no longer shown on the transmission rejection list and are being sent to NSLDS.

View Audit 335602

Finding 517575 (2024-002)

Significant Deficiency 2024

Webb Park, Inc.

MS

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet...

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD. Corrective Action: Resolved. On August 16, 2024, the management agent made policy changes in their fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD.

View Audit 335585 Questioned Costs: $1

Finding 517574 (2024-001)

Significant Deficiency 2024

Webb Park, Inc.

MS

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2024-001 – Special Tests and Provisions State of Condition: During the year ended June 30, 2024, the project only made 11 monthly deposits into the replacement reserve account. Corrective Action: Management will ensure the project makes the delinquent deposit into the replacement reserve acc...

Finding 2024-001 – Special Tests and Provisions State of Condition: During the year ended June 30, 2024, the project only made 11 monthly deposits into the replacement reserve account. Corrective Action: Management will ensure the project makes the delinquent deposit into the replacement reserve account. Management will also ensure the procedures to make the required monthly deposits into the replacement reserve account are followed.

View Audit 335585 Questioned Costs: $1

Finding 517573 (2024-002)

Significant Deficiency 2024

Miller Park, Inc.

MS

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet...

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD. Corrective Action: Resolved. On August 16, 2024, the management agent made policy changes in their fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD.

View Audit 335584 Questioned Costs: $1

Finding 517572 (2024-001)

Significant Deficiency 2024

Miller Park, Inc.

MS

Questioned Costs Special Tests & Provisions Cash Management

Finding 2024-001 – Special Tests and Provisions State of Condition: The project did not make the required residual receipts deposit. Corrective Action: Management will ensure that the required residual receipts deposit is made.

View Audit 335584 Questioned Costs: $1

Finding 517552 (2024-006)

Material Weakness 2024

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the futur

View Audit 335565

Finding 517551 (2024-005)

Material Weakness 2024

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335565

Finding 517539 (2024-007)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517528 (2024-008)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future.

View Audit 335561

Finding 517527 (2024-006)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517492 (2024-002)

Significant Deficiency 2024

Georgian Court University

NJ

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report...

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report, to review the reporting process and the coding generating the report itself for accuracy. At one point, the staff assigned to us were changed by Ellucian and so the process and report review were not completed in a timely manner. All these factors contributed to delay in reporting and old information being included. With new staffing in place now and having had training from National Student Clearinghouse, as well as working with a new group of Ellucian consultants who have reviewed the process and coding for the report, we are back on track with reporting. We expect that coding changes to the report that are being completed by Ellucian consultants will remove any incorrect data.

View Audit 335503

Finding 517484 (2024-001)

Significant Deficiency 2024

Catholic Charities Archdiocese of Washington, INC and Affiliates

DC

Reporting § 200.302 § 200.327 § 200.328 § 200.502 § 200.510

Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. The SEFA checklist is updated to include a thorough review of expenditure details to ensure no prior-year expenses are reported. Responsibility for compil...

Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. The SEFA checklist is updated to include a thorough review of expenditure details to ensure no prior-year expenses are reported. Responsibility for compiling the SEFA was assigned to a Senior Program Accounting Manager who is tasked with assuring the schedule and all the support reconciliation are complete and accurate. Both the Director of Program Accounting and the Executive Director of Finance/Controller will review the SEFA for completeness, accuracy, and compliance with CFR Section §200.510(b). Estimated completion date: June 30, 2025 Individual Responsible for Corrective Action Plan: Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300

View Audit 335486

Finding 517482 (2024-001)

Significant Deficiency 2024

Fowler Elementary School District No. 45

AZ

Procurement, Suspension & Debarment Special Tests & Provisions Reporting

U.S. Department of Education Fowler Elementary School District No. 45 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findin...

U.S. Department of Education Fowler Elementary School District No. 45 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS— FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001 Davis-Bacon Act Compliance CFDA Number: 84.425 Program Title: Education Stabilization Fund Federal Agency: U.S. Department of Education Passthrough Number: 21FESSII-111273-01A & 21FESIII-111273-01A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Finding Type: Noncompliance, Significant Deficiency Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Education Stabilization Fund. Also, for the same two contracts sampled weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Corrective Action: To meet compliance, the District has included the Grants Director as part of the approval process of all federal grant spending to help identify when Davis Bacon compliance requirements are triggered. When this occurs, the Finance Director and the Facilities Director are brought in to follow up with the vendors to ensure Davis-Bacon Act compliance requirements are adhered to within contracts for the subsequent year as well as obtaining any certified payrolls, as necessary. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Catherine King, Finance Director

View Audit 335475

Finding 517477 (2024-002)

Material Weakness 2024

Asher Community Health Center

OR

Reporting

We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization's general leder or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personn...

We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization's general leder or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personnel responsible for providing secondary review and approval for the reports prior to submission can verify torals and metrics reported to ensure completeness and accuracy

View Audit 335450

Finding 517443 (2024-003)

Significant Deficiency 2024

School District of Clear Lake

WI

Reporting School Nutrition Programs Significant Deficiency

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also r...

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims. Person Responsible: Chris Petersen, Superintendent Anticipated Completion Date: Ongoing

View Audit 335406

Finding 517346 (2024-003)

Material Weakness 2024

Jackson Housing Commission

MI

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

ALN 14.871 – Housing Voucher Cluster – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) The PHA's management and staff continue to work to clear up prior year's compliance and supp...

ALN 14.871 – Housing Voucher Cluster – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) The PHA's management and staff continue to work to clear up prior year's compliance and supporting balance issues and expects to finalize these issues prior to March 31, 2025's submission of the unaudited financial data schedule. Person Responsible for Correction of Exception: Mr. Arturo Puckerin, Executive Director Projected Completion Date: March 31, 2025

View Audit 335346

Finding 517338 (2024-001)

Material Weakness 2024

Housing Authority of the City of Marianna

AR

Internal Control / Segregation of Duties Reporting

We will review our policies and procedures regarding classification of expenditures. We will also enforce our capitalization policy for all tangible assets purchased with a useful life exceeding one year.

View Audit 335343

Finding 517336 (2024-002)

Material Weakness 2024

Sacramento Metropolitan Air Quality Management District

CA

Subrecipient Monitoring Material Weakness Reporting

Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Reporting Type of Finding: Significa...

Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Finding Summary: During the period July 1, 2023 through June 30, 2024 no reports for subawards were filed with the FSRS that were $30,000 or more in federal funds. Repeat Finding from Prior Years: No Management’s Response: We concur. Views of Responsible Officials and Corrective Action: The District will submit all outstanding required Federal Funding Accountability and Transparency Act (FFATA) reports to the Federal Funding Accountability Subaward Reporting System (FSRS) by March 31, 2025. In addition, the District will implement policies and procedures to ensure the required Federal Funding Accountability and Transparency Act (FFATA) reports are prepared and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Name of Responsible Person: Patricia Kepner, Controller Projected Implementation Date: March 31, 2025

View Audit 335337

Finding 517312 (2024-001)

Significant Deficiency 2024

Tarboro Redevelopment Commission

NC

Eligibility HUD Housing Programs Reporting

Correctivee Action Plan For the Year Ended March 31, 2024 Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Thomas R. Green Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications...

Correctivee Action Plan For the Year Ended March 31, 2024 Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Thomas R. Green Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 335324

Finding 517309 (2024-004)

Significant Deficiency 2024

Williamston Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and ...

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 335313

Finding 517307 (2024-003)

Significant Deficiency 2024

Williamston Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-...

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 335313

Finding 517305 (2024-003)

Material Weakness 2024

Saguache County Community Council, Inc.

CO

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness

Finding 2024-003 Allowable Cost Principals Recommendations: The Organization should develop a system of internal control over compliance including a review process to ensure that expenses are properly documented prior to their payment and the support is retained for a sufficient amount of time. Act...

Finding 2024-003 Allowable Cost Principals Recommendations: The Organization should develop a system of internal control over compliance including a review process to ensure that expenses are properly documented prior to their payment and the support is retained for a sufficient amount of time. Action in response to finding: The Organization will review the financial close process to determine if additional controls can be implemented in the process. New process will be in place for statements to have a detailed report of purchases to accompany the statements.

View Audit 335312

Finding 517304 (2024-002)

Material Weakness 2024

Saguache County Community Council, Inc.

CO

Reporting

Finding 2024-002 Reporting: Recommendation: The Organization should develop a system of internal control over compliance including review process to ensure compliance with reporting requirements. Action in response to finding: The Organization will review the financial close process to determine if...

Finding 2024-002 Reporting: Recommendation: The Organization should develop a system of internal control over compliance including review process to ensure compliance with reporting requirements. Action in response to finding: The Organization will review the financial close process to determine if additional controls can be implemented in the process.

View Audit 335312

Finding 517303 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Wynne

AR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget ...

Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget formulation, utilization analysis, and funding allocations. Condition: The VMS category UML contained a reporting discrepancy of 38 UML for the year, a variance of 3.26%. A HUD Validation Review for March 2022 through February 2023 showed a similar discrepancy. Questioned costs: $0.00 Effect: Timely reporting prior to funding calculation can make a significant difference to housing the number of families in the communities that PHA serve. Cause: The PHA provided detail software reports that did not always match what was reposted in VMS. Recommendation: The PHA should enter adjustments and revisions as they are discovered to ensure accurate data is available for utilization and budget projection purposes. Views of responsible officials and planned corrective actions: We will comply with the auditor’s recommendation and the HUD recommendations from their recent review and take the following steps: 1. PHA will move families out of the system and submit the corresponding 50058’s immediately upon termination. 2. PHA will ensure that 5008’s are accepted into the VMS system to accurately reflect program activity, including move-in/outs and port-ins/outs in a timely manner. 3. PHA will enter adjustments and revisions as they are discovered to ensure accurate data. As the VMS data changes in our system, the corrected reports will be forwarded to the fee accountant to ensure accurate data reporting. 4. PHA will ensure that EOP actions for tenants correspond to the dates that the tenants have been terminated from the program. 5. For Quality Control, the PHA will review the VMS reports at the beginning of the month and the end of the month, monitoring changes that may need to be reported, including move-ins, move-outs, port-in/outs, and correcting of corresponding dates, and removal of expired vouchers. This data will be reviewed by the Housing Manager and the Executive Director.

View Audit 335307

Finding 517236 (2024-001)

Significant Deficiency 2024

Community Action of Greene County, Inc.

NY

Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.501

• The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency . The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working ...

• The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency . The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working with our Auditors and scheduling the annual audit. The Organization has hired a CFO for hire however, there are still sometimes difficulty in maintaining steady work flow, meeting deadlines and ensuring year end closing entries and reconciliations are completed timely. In addition, the Auditors contracted with the Agency have begun their reviews much later than they had pre-Covid, also lending to difficulty in meeting deadlines. • Community Action of Greene County Inc. will work to improve employee retention and engagement through coaching, training, wage equity, and improved Human Resource practices. • Community Action of Greene County Inc. will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. • A year end closing checklist and calendar has been developed and utilized by the fiscal staff as of Spring 2024. The completed checklist will be shared with the Executive Director following the close out period. • The Executive Director will schedule the Auditors to begin their reviews within 90 days of year end as a condition of their contract. • The Executive Director is responsible for ensuring this corrective action plan is implemented.

View Audit 335235

Corrective Action Plans

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