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Corrective Action Plans

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Concord Hospital, Inc.
NH
Cash Management Reporting
Grant Overpayments - Criteria: Management was responsible for reviewing and reconciling monthly reimbursement requests from the contractor to the invoices submitted for reimbursement under the grant agreement in a timely manner. Condition: The State of New Hampshire Department of Health and Human...
Grant Overpayments - Criteria: Management was responsible for reviewing and reconciling monthly reimbursement requests from the contractor to the invoices submitted for reimbursement under the grant agreement in a timely manner. Condition: The State of New Hampshire Department of Health and Human Services appointed a contractor to administer, disburse and monitor Flexible Needs Funding (FNF) under this grant from December 20, 2023 through September 30, 2024, which changed how FNF reimbursement requests were processed. As part of this arrangement, the contractor compiled FNF information submitted via the System and submitted to the State for FNF reimbursement. It was determined that the System was reimbursed in error for duplicate invoices and formula errors within the reimbursement spreadsheets used by the contractor totaling $47,273. Of this overpayment, $45,925 was from a reimbursement received in December 2024 from the contractor’s final invoice covering July 2024 through September 2024 FNF reimbursements, which included duplicate invoices already reimbursed. Cause: With this change in process, the System did not implement appropriate procedures to review and reconcile reimbursements received from the State to the underlying FNF requests the contractor submitted via invoice for reimbursement under the grant agreement in a timely manner. This was primarily due to system reporting limitations of the new platform implemented by the contractor in July 2024, which limited the ability to effectively reconcile with FNF requests submitted. Effect: As a result, the System received overpayments from the grant totaling $47,273. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Responsible Party: Scott Sloane, Chief Financial Officer. Corrective Actions Taken or Planned: Management acknowledges the finding and has ensured controls are now implemented to prevent this error from recurring. The agreement with the contractor was not renewed. The System met with the State to review the new process for submission and reimbursement of FNF and reviewed with the State the controls that are now in place to prevent this error from recurring. The System refunded the overpayment to the State totaling $47,273 on March 27, 2025.
View Audit 354869
Finding 556034 (2024-001)
Significant Deficiency 2024
Good Shepherd Housing
OH
Reporting Questioned Costs
Management agrees with the recommendation and will be transferring all investment balance in obligations of, or fully guaranteed as to principal by, the United States of America in 2025.
Management agrees with the recommendation and will be transferring all investment balance in obligations of, or fully guaranteed as to principal by, the United States of America in 2025.
View Audit 354754
Finding 555985 (2024-002)
Significant Deficiency 2024
Dal Housing for the Elderly
OH
Questioned Costs HUD Housing Programs Reporting
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
View Audit 354707 Questioned Costs: $1
Finding 555984 (2024-001)
Significant Deficiency 2024
Dal Housing for the Elderly
OH
Questioned Costs HUD Housing Programs Eligibility
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement. Status of finding: Corrective Action
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement. Status of finding: Corrective Action
View Audit 354707 Questioned Costs: $1
Finding 555971 (2024-003)
Significant Deficiency 2024
Big Springs Medical Association D/b/a Missouri Highlands Health Care
MO
Questioned Costs Subrecipient Monitoring Reporting § 200.329
Our quarterly status progress report was inadvertently sent two days past the due date in to our state office. We have corrected this by implementing controls by placing the quarterly due dates on our calendars so these due dates are no longer overlooked going forward.
Our quarterly status progress report was inadvertently sent two days past the due date in to our state office. We have corrected this by implementing controls by placing the quarterly due dates on our calendars so these due dates are no longer overlooked going forward.
View Audit 354688
Finding 555963 (2024-001)
Significant Deficiency 2024
Lone Pine Economic Development Corporation and Trust
CA
Reporting Internal Control / Segregation of Duties
Comments: Management agrees with the finding. Actions: Management will make the required monthly transfer to the replacement reserve cash account. Management will transfer $30,528 to the replacement reserve cash account.
Comments: Management agrees with the finding. Actions: Management will make the required monthly transfer to the replacement reserve cash account. Management will transfer $30,528 to the replacement reserve cash account.
View Audit 354676
Finding 555960 (2024-002)
Significant Deficiency 2024
Arirang Housing,inc.
CA
Questioned Costs Subrecipient Monitoring Reporting § 200.512
Finding 2024-002: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on December 5, 2024...
Finding 2024-002: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on December 5, 2024. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse.
View Audit 354675
Keeneyville School District No. 20
IL
Questioned Costs Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 354668
The Pinemont Apartments, Inc.
TX
HUD Housing Programs Procurement, Suspension & Debarment Reporting
The financial statements were required to be submitted to HUD’s Real Estate Assessment Center by March 31, 2025, but were not submitted timely. Response: The financial statements were submitted on April 10, 2025. In the future, we will ensure that the financial statements are submitted by the Mar...
The financial statements were required to be submitted to HUD’s Real Estate Assessment Center by March 31, 2025, but were not submitted timely. Response: The financial statements were submitted on April 10, 2025. In the future, we will ensure that the financial statements are submitted by the March 31 deadline.
View Audit 354657
Finding 555945 (2024-003)
Significant Deficiency 2024
The Pinemont Apartments, Inc.
TX
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
The operating bank account was not reconciled at year end. A significant audit adjustment was made. Response: Management will implement procedures to ensure bank accounts are properly reconciled on a monthly basis.
The operating bank account was not reconciled at year end. A significant audit adjustment was made. Response: Management will implement procedures to ensure bank accounts are properly reconciled on a monthly basis.
View Audit 354657
Finding 555944 (2024-002)
Significant Deficiency 2024
The Pinemont Apartments, Inc.
TX
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Fixed assets that had been replaced were not removed from the books. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
Fixed assets that had been replaced were not removed from the books. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
View Audit 354657
Finding 555943 (2024-001)
Significant Deficiency 2024
The Pinemont Apartments, Inc.
TX
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Certain expenses for mold remediation were capitalized and should have been expensed. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
Certain expenses for mold remediation were capitalized and should have been expensed. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
View Audit 354657
Finding 555941 (2024-001)
Significant Deficiency 2024
Dayspring Programs, Inc. and Subsidiaries
MD
Allowable Costs / Cost Principles Reporting Procurement, Suspension & Debarment
Corrective Action: We recognize the importance of ensuring that expenses are incurred within the correct reporting period for grant compliance. To address this issue and prevent future occurrences, we are implementing the following corrective actions: - Adjustment of Financial Reporting: We will w...
Corrective Action: We recognize the importance of ensuring that expenses are incurred within the correct reporting period for grant compliance. To address this issue and prevent future occurrences, we are implementing the following corrective actions: - Adjustment of Financial Reporting: We will work with the grantor agency to secure the appropriate federal approvals for any projects that may extend past the end of our fiscal year if necessary. - Enhanced Internal Controls: Our finance team will implement stricter monitoring of expense recognition, ensuring that only incurred costs are included in grant reimbursement requests. - Vendor Coordination: Going forward, we will attempt to implement a more rigorous project timeline review process with contractors to anticipate and address potential supply chain delays before committing grant funds. We remain committed to fully complying with grant guidelines and to strengthening our financial management processes.
View Audit 354649
Finding 555927 (2024-101)
Significant Deficiency 2024
Espiritu Community Development Corporation
AZ
Subrecipient Monitoring Reporting § 200.512
The management team will establish a system for monitoring all required reporting deadlines. This system will be designed to track the filing requirements for each grant and contract, ensuring that deadlines are clearly identified and adhered to. The Chief Operating Officer will be designated as the...
The management team will establish a system for monitoring all required reporting deadlines. This system will be designed to track the filing requirements for each grant and contract, ensuring that deadlines are clearly identified and adhered to. The Chief Operating Officer will be designated as the authority responsible for overseeing the monitoring process. They will review the monitoring list on a regular basis, ensuring that all required reports are filed in a timely manner. The grant team will institute regular compliance reviews to assess our adherence to reporting deadlines and identify any areas for improvement. Our management team has engaged with a new external accountant to ensure the audit prep is completed in a timely manner
View Audit 354619
Finding 555921 (2024-006)
Significant Deficiency 2024
School District of Osceola
WI
Reporting Special Tests & Provisions Significant Deficiency
The District acknowledges this finding. Due to its size, it is not cost effective to have more than one person in the transportation department reviewing bus logs. The District will assign someone in the District office to review all logs. Shannon Grindell Ongoing
The District acknowledges this finding. Due to its size, it is not cost effective to have more than one person in the transportation department reviewing bus logs. The District will assign someone in the District office to review all logs. Shannon Grindell Ongoing
View Audit 354588
Finding 555920 (2024-005)
Significant Deficiency 2024
School District of Osceola
WI
Questioned Costs Reporting Internal Control / Segregation of Duties
The District submitted corrected versions of the Quarterly Financial Summaries to SBS after audit fieldwork. The District plans for the Finance Director to review Quarterly Financial Summaries and Annual Cost reports and document this review before submitting to SBS. Shannon Grindell, Sharon Weise O...
The District submitted corrected versions of the Quarterly Financial Summaries to SBS after audit fieldwork. The District plans for the Finance Director to review Quarterly Financial Summaries and Annual Cost reports and document this review before submitting to SBS. Shannon Grindell, Sharon Weise Ongoing
View Audit 354588
Finding 555917 (2024-004)
Significant Deficiency 2024
School District of Osceola
WI
Questioned Costs Allowable Costs / Cost Principles Reporting
The District acknowledges this finding. Due to its size, it is not cost effective to have more than one person in the food service department working with the claims. The District will assign someone in the District office to review all claims. Shannon Grindell, Susan Mayer Ongoing
The District acknowledges this finding. Due to its size, it is not cost effective to have more than one person in the food service department working with the claims. The District will assign someone in the District office to review all claims. Shannon Grindell, Susan Mayer Ongoing
View Audit 354588
Martin Luther King Gardens Urban Renewal, Inc.
NJ
HUD Housing Programs Reporting
Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management has developing a contingency plan which will assist in maintaining necessary accounting functions in the occurrence of unexpected events. The current year fili...
Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management has developing a contingency plan which will assist in maintaining necessary accounting functions in the occurrence of unexpected events. The current year filing will be completed in a timely manner.
View Audit 354548
The Boys & Girls Aid Society of Oregon
OR
Reporting
Recommendation: We recommend the Agency be more diligent in ensuring required federal reports are submitted timely to ensure compliance with reporting compliance requirements. Action taken: Management agrees with this finding and will more carefully monitor grant reporting requirements and due dat...
Recommendation: We recommend the Agency be more diligent in ensuring required federal reports are submitted timely to ensure compliance with reporting compliance requirements. Action taken: Management agrees with this finding and will more carefully monitor grant reporting requirements and due dates to comply with reporting compliance requirements.
View Audit 354541
Finding 555840 (2024-002)
Significant Deficiency 2024
The Boys & Girls Aid Society of Oregon
OR
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend the Agency implement procedures to ensure that actual expenditures are used for reporting offederal awards. This includes regular reconciliation of budgeted amounts to actual expenditures, and adjustment of future federal award draws when necessary. Action taken: Manag...
Recommendation: We recommend the Agency implement procedures to ensure that actual expenditures are used for reporting offederal awards. This includes regular reconciliation of budgeted amounts to actual expenditures, and adjustment of future federal award draws when necessary. Action taken: Management agrees with this finding and has implemented corrective actions. These actions include quarterly reviews of expenditure schedules and invoices to reconcile budgeted amounts with actual expenses and adjusting where necessary.
View Audit 354541
Finding 555839 (2024-001)
Significant Deficiency 2024
Coolidge Court, INC
CA
Questioned Costs HUD Housing Programs Eligibility
Develop and implement a standardized file checklist for all tenant files Conduct staff training on housing documentation requirements and retention Perform a comprehensive audit of all current tenant files Correct all deficiencies found in tenant files and document corrections Establish a monthl...
Develop and implement a standardized file checklist for all tenant files Conduct staff training on housing documentation requirements and retention Perform a comprehensive audit of all current tenant files Correct all deficiencies found in tenant files and document corrections Establish a monthly internal file review schedule Implement a digital tracking system for file compliance status Housing Program Mgr DONE In Progress Housing Program Mgr 5/9/2025 In Progress Assigned Housing Team Ongoing In Progress Assigned Program Staff Quarterly In Progress Assigned Program Staff 5/1/2025 In Progress Housing Program Mgr 5/1/2025 Not Started Proposed Completion Date: 06/30/2025 Contact Person: Antonechia Smith – Housing Program Manager Kasi Jones – Property Manager
View Audit 354536 Questioned Costs: $1
County of Scott, Virginia
VA
Questioned Costs Cash Management Reporting
We recommend the School Board implement a review process to ensure the manually entered meal counts agree to the supporting documentation.
We recommend the School Board implement a review process to ensure the manually entered meal counts agree to the supporting documentation.
View Audit 354535 Questioned Costs: $1
Bremen Community High School District 228
IL
Questioned Costs Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 354497
Finding 555796 (2024-002)
Significant Deficiency 2024
Ivy Plaza Housing Corporation
OH
HUD Housing Programs Questioned Costs Special Tests & Provisions
Finding 2024-002 HUD Approval Process for Residual Receipts Withdrawal Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the issue of withdrawing funds from the residual receipts account without ...
Finding 2024-002 HUD Approval Process for Residual Receipts Withdrawal Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the issue of withdrawing funds from the residual receipts account without prior HUD approval, we will take corrective actions to ensure compliance with HUD regulations. We will communicate this with HUD to determine if replenishment is required and provide supporting documentation for review. If HUD mandates replenishment, we will explore available funding sources to restore the withdrawn amount. Additionally, we will enhance documentation procedures, implement stricter internal controls to ensure prior approval for withdrawals, and designate a compliance contact to facilitate future HUD communications. A tracking system will also be developed to oversee fund withdrawals and prevent similar occurrences in the future. Proposed Completion Date: 12/31/2025
View Audit 354481 Questioned Costs: $1
Finding 555795 (2024-001)
Significant Deficiency 2024
Ivy Plaza Housing Corporation
OH
Questioned Costs HUD Housing Programs Subrecipient Monitoring
2024-001 Strengthening Compliance with Replacement Reserve Deposit Requirements Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the identified shortfall in replacement reserve deposits, we wil...
2024-001 Strengthening Compliance with Replacement Reserve Deposit Requirements Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the identified shortfall in replacement reserve deposits, we will implement measures to ensure compliance with HUD requirements. Moving forward, we will prioritize making timely deposits and closely monitor reserve balances to prevent future delays. A tracking sheet will be established to record monthly payments, and quarterly reviews will be conducted to identify and address any shortfalls proactively. Additionally, we will schedule a check-in meeting with our accounting firm by the third quarter to review reserve balances and ensure all funding obligations are met. We will also find ways to fund the deficit as soon as possible to restore compliance and maintain financial stability. These actions will strengthen financial oversight and help maintain compliance with HUD regulations. Proposed Completion Date: 12/31/2025
View Audit 354481 Questioned Costs: $1
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