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Corrective Action Plans

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Finding 553962 (2024-004)
Significant Deficiency 2024
City of Quincy, Illinois
IL
Reporting Internal Control / Segregation of Duties
Finding 2023-004: Finding 2023-004: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we not...
Finding 2023-004: Finding 2023-004: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we noted that the City was not completing, reviewing, and submitting the necessary reports outlined in the Compliance Requirements shown in Uniform Guidance (2 CFR Part 200) for the Airport Improvement Program. Plan: The City Comptroller will meet with the Airport Director regularly to discuss the necessary reports required to be submitted to stay in compliance with the federal funding agency’s grant requirements. Prior to submission, the City Comptroller will review the reports with the Airport Director and then the necessary reports should be submitted on time and contain all the necessary information as outlined in the granting agency’s compliance requirements. Anticipated Date of Completion: Fiscal Year Ending April 30, 2025
View Audit 352614
Finding 553961 (2024-003)
Significant Deficiency 2024
City of Quincy, Illinois
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding 2024-003: Grant Reporting, Reconciliation, and Monitoring Condition: During audit fieldwork, we noted that the City does not reconcile grants throughout the fiscal year, thus requiring many journal entries to properly adjust revenues and record grant accruals and deferrals at year-end. Plan:...
Finding 2024-003: Grant Reporting, Reconciliation, and Monitoring Condition: During audit fieldwork, we noted that the City does not reconcile grants throughout the fiscal year, thus requiring many journal entries to properly adjust revenues and record grant accruals and deferrals at year-end. Plan: The City Comptroller’s Office and the Treasurer’s Office will act together as a central location for grant activity. The appropriate offices will work together with each of the City’s departments to reconcile and appropriately manage and report grant activity throughout the year. Anticipated Date of Completion: Fiscal Year Ending April 30, 2025
View Audit 352614
Finding 553960 (2024-002)
Significant Deficiency 2024
City of Quincy, Illinois
IL
Reporting Internal Control / Segregation of Duties
Finding 2024-002: Material Journal Entries Condition: During audit fieldwork, our testing resulted in material journal entries to be posted to properly state the City’s financial statements. Plan: The City Comptroller, along with staff, will review year-end adjustments as part of the audit preparati...
Finding 2024-002: Material Journal Entries Condition: During audit fieldwork, our testing resulted in material journal entries to be posted to properly state the City’s financial statements. Plan: The City Comptroller, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork Anticipated Date of Completion: Fiscal Year Ending April 30, 2025
View Audit 352614
Finding 553959 (2024-001)
Material Weakness 2024
City of Quincy, Illinois
IL
Reporting Internal Control / Segregation of Duties
Finding 2024-001: Material Restatement to Capital Assets and Accounts Payable Condition: During our current year-end audit fieldwork, our testing resulted in a material restatement of Capital Assets and Accounts Payable. Plan: The City will implement effective internal controls in order to provide a...
Finding 2024-001: Material Restatement to Capital Assets and Accounts Payable Condition: During our current year-end audit fieldwork, our testing resulted in a material restatement of Capital Assets and Accounts Payable. Plan: The City will implement effective internal controls in order to provide an accurate assessment of reporting requirements for year-end balances. This implementation of improved controls would result in the appropriate recognition of financial reporting requirements Anticipated Date of Completion: Fiscal Year Ending April 30, 2025
View Audit 352614
Massachusetts School of Law at Andover, INC
MA
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
AUDIT FINDING Finding 2024-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor's finding and identification of a deficiency in our internal controls. ACTIONS TAKEN OR PLANNED We will increase internal controls to ensure all NSLDS status ...
AUDIT FINDING Finding 2024-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor's finding and identification of a deficiency in our internal controls. ACTIONS TAKEN OR PLANNED We will increase internal controls to ensure all NSLDS status reporting is done correctly. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately
View Audit 352568
Finding 553819 (2024-001)
Significant Deficiency 2024
Lss Manor, Inc. - New Berlin
WI
Questioned Costs HUD Housing Programs Reporting
The Project received the necessary approval from HUD for a withdrawal from the reserve for replacement, however the withdrawal was duplicated and taken out of the reserve for replacement twice. The amount of questioned costs Totaled $4,906 during the year ended December 31, 2024. LSS identified the...
The Project received the necessary approval from HUD for a withdrawal from the reserve for replacement, however the withdrawal was duplicated and taken out of the reserve for replacement twice. The amount of questioned costs Totaled $4,906 during the year ended December 31, 2024. LSS identified the duplication of the HUD approved reserve for replacement withdrawal and properly corrected the reserve for replacement bank account balance in March 2025. The LSS finance team is taking ownership for the request for replacement reserve process from operations during 2025 and also updated the online banking dual control process during March 2025. Once we receive HUD approval for future reserve requests, we will review the general ledger for the previous reserve for replacement activity prior to releasing cash within the banking system. Anticipated Completion Date: March 2025 Responsible Contact Person: Randy Oleszak CFO 414-246-2353
View Audit 352493 Questioned Costs: $1
Finding 553805 (2024-002)
Material Weakness 2024
Wisconsin Literacy, INC
WI
Subrecipient Monitoring Questioned Costs Allowable Costs / Cost Principles
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
View Audit 352443
Finding 553798 (2024-001)
Significant Deficiency 2024
City of Healdsburg
CA
Reporting Internal Control / Segregation of Duties
Corrective Action Plan: The City of Healdsburg will no longer miss federal grant reporting deadlines due to the comprehensive grant tracker developed. This tool tracks both quarterly and annual submission dates for all grants, ensuring a clear overview of upcoming deadlines. Additionally, these crit...
Corrective Action Plan: The City of Healdsburg will no longer miss federal grant reporting deadlines due to the comprehensive grant tracker developed. This tool tracks both quarterly and annual submission dates for all grants, ensuring a clear overview of upcoming deadlines. Additionally, these critical dates have been added to the internal calendar, providing extra visibility and reminders to stay on top of all reporting requirements. This streamlined process will help ensure that all deadlines are met promptly and efficiently. Contact: Katie Edgar, Finance Director Estimated Implemented: FY24/25
View Audit 352398
Edward M. Marx Apartments, Inc.
FL
HUD Housing Programs Eligibility Reporting
FINDING No. 2024-004: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should ensure that initial and ongoing tenant eligibility documentation is obtained timely and appropriately maintained, tenant eligibility is verified, and all tenants eligible to receive PR...
FINDING No. 2024-004: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should ensure that initial and ongoing tenant eligibility documentation is obtained timely and appropriately maintained, tenant eligibility is verified, and all tenants eligible to receive PRAC are included on the monthly HAP requests. Action Taken: Monthly reminders are being sent to all managers to run their tenant reports to maintain eligibility. In addition, random files are being reviewed by compliance to ensure all required documentation is completed. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 352378
Edward M. Marx Apartments, Inc.
FL
Questioned Costs HUD Housing Programs Reporting
FINDING No. 2024-003: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the required monthly funding amount is deposited into the replacement reserve account monthly. Action Taken: The Project agrees with the finding and the ...
FINDING No. 2024-003: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the required monthly funding amount is deposited into the replacement reserve account monthly. Action Taken: The Project agrees with the finding and the auditor’s recommendations have been adopted. Deposits are made on a monthly basis with balances being monitored by property leadership and accounting.
View Audit 352378 Questioned Costs: $1
Edward M. Marx Apartments, Inc.
FL
HUD Housing Programs Reporting
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should keep track of the balance in the residual receipts account in excess of $250 per unit at the PRAC expiration date and ensure a timely request for remittance of the excess amount due to ...
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should keep track of the balance in the residual receipts account in excess of $250 per unit at the PRAC expiration date and ensure a timely request for remittance of the excess amount due to HUD. Furthermore, the Project should establish a payable for the amount due until payment is remitted. Action Taken: The Project agrees with the finding and the auditor’s recommendations have been adopted. Excess funds are monitored on a monthly basis going forward.
View Audit 352378
Edward M. Marx Apartments, Inc.
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 ...
Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 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: July 1, 2023, through June 30, 2024 The findings from the June 30, 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 AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project submits PRAC renewal requests in accordance with HUD requirements. Action Taken: The Project agrees with the finding and the auditor’s recommendations have been adopted. The PRAC contract has since been renewed and approved for a 3-year term. Calendar reminders and deadlines have been set up to ensure timing filing in the future.
View Audit 352378
Finding 553763 (2024-002)
Significant Deficiency 2024
Family Service Agency of Santa Barbara
CA
Reporting
Management Response and Corrective Action Plan We agree with this finding. While reports were approved by funding agencies, we have educated the staff responsible for submitting the reports on the required due dates. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executi...
Management Response and Corrective Action Plan We agree with this finding. While reports were approved by funding agencies, we have educated the staff responsible for submitting the reports on the required due dates. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by April 1, 2025.
View Audit 352353
Finding 553757 (2024-001)
Material Weakness 2024
Xavier University of Louisiana
LA
Student Financial Aid Questioned Costs Special Tests & Provisions
The University has established policies and procedures to report a change in a student’s enrollment status in its next updated Enrollment Reporting roster. The University will take the necessary steps to ensure compliance with established policies and procedures with regard to reporting a change in ...
The University has established policies and procedures to report a change in a student’s enrollment status in its next updated Enrollment Reporting roster. The University will take the necessary steps to ensure compliance with established policies and procedures with regard to reporting a change in a student’s enrollment status.
View Audit 352339
American Indian Community Housing Organization
MN
Reporting § 200.512
Corrective Action Plan The 2024 single audit reporting package has been submitted by March 31, 2025. Completion Date Fiscal year end 2025
Corrective Action Plan The 2024 single audit reporting package has been submitted by March 31, 2025. Completion Date Fiscal year end 2025
View Audit 352313
Finding 553686 (2024-002)
Significant Deficiency 2024
Cheer, Inc.
DE
Reporting
Management will implement internal tracking and deadline reminders. This process will include assigning a responsibility to monitor submission deadlines and establish automated internal reminders to prevent future late submissions.
Management will implement internal tracking and deadline reminders. This process will include assigning a responsibility to monitor submission deadlines and establish automated internal reminders to prevent future late submissions.
View Audit 352267
Finding 553684 (2024-003)
Significant Deficiency 2024
United Way of West Florida, INC
FL
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
The Director of Finance created a new tracking spreadsheet to complete each month during the month-end process. This spreadsheet shows the monthly expenses for each grant and the total for the year. This allows us to monitor the grant funds closely. The information is shared with the board of dir...
The Director of Finance created a new tracking spreadsheet to complete each month during the month-end process. This spreadsheet shows the monthly expenses for each grant and the total for the year. This allows us to monitor the grant funds closely. The information is shared with the board of directors in their financial statement reports
View Audit 352262
Finding 553683 (2024-001)
Material Weakness 2024
United Way of Southwest New Mexico
NM
Subrecipient Monitoring Questioned Costs Material Weakness
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced m...
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced monitoring tools and documentation standards will be completed by June 30, 2025
View Audit 352261
Finding 553682 (2024-002)
Significant Deficiency 2024
Lane College
TN
Reporting Student Financial Aid Matching / Level of Effort / Earmarking
Lane College acknowledges the audit finding regarding delayed reporting of withdrawal and graduation dates to the National Student Loan Data System (NSLDS). The College recognizes the importance of timely and accurate reporting as a critical compliance requirement under 2 CFR Part 200 and the compli...
Lane College acknowledges the audit finding regarding delayed reporting of withdrawal and graduation dates to the National Student Loan Data System (NSLDS). The College recognizes the importance of timely and accurate reporting as a critical compliance requirement under 2 CFR Part 200 and the compliance supplement. In response to this audit finding, Lane College commits to implementing immediate and sustained corrective actions as follows: 1. Enhanced Tracking System: Lane College will implement a robust tracking system specifically designed to monitor student enrollment status changes, including withdrawals and graduations, to ensure these changes are promptly identified and reported. The tracking system will be integrated within the existing enrollment management software, enabling automatic notifications to designated staff when an enrollment status change occurs. 2. Internal Control Improvements: The College will strengthen internal controls by clearly delineating responsibilities for enrollment reporting among relevant departments. The Registrar's Office will have primary accountability for overseeing timely reporting, supported by coordinated 3. checks and balances from the Financial Aid Office to cross-verify reporting accuracy and timeliness. 4. Staff Training: Regular training sessions will be conducted for all staff involved in reporting enrollment status changes. These trainings will focus on compliance requirements, reporting timelines, and use of the updated tracking and reporting system. Attendance will be mandatory, and training effectiveness will be evaluated through periodic assessments. 5. Periodic Audits: To sustain compliance, the College will institute internal audits conducted quarterly by the Office of Enrollment Management. These audits will sample enrollment status changes and assess the timeliness of reports submitted to NSLDS. Audit results will be documented, reviewed by senior management, and any deviations will be promptly addressed. 6. Reporting Accountability: Staff responsible for reporting enrollment status changes will be required to submit monthly summaries of reporting activities to their supervisors. Supervisors will review these summaries to ensure adherence to the 60-day reporting deadline and address any delays proactively. Lane College is committed to rectifying this compliance issue swiftly and effectively. The College understands that maintaining accurate and timely reporting to NSLDS is essential to prevent inaccuracies in student loan records, avoid potential financial consequences, and uphold regulatory compliance. These measures demonstrate our dedication to robust compliance practices and continuous institutional improvement.
View Audit 352252
Finding 553657 (2024-005)
Material Weakness 2024
University of Puerto Rico
PR
Student Financial Aid Special Tests & Provisions Reporting
Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Enrollment Reporting Management’s Response The UPR concurs with this finding. On February 26, 2025, we met with all deans for Academic Affairs and explained to them the importance of complying with ...
Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Enrollment Reporting Management’s Response The UPR concurs with this finding. On February 26, 2025, we met with all deans for Academic Affairs and explained to them the importance of complying with federal requirements. Twenty-two exceptions were found in the FY2023 single audit report, and an exception was found in FY2024 single audit report. We recognize that we have improved, however, we are not satisfied with the results. We understand that we have not achieved 100% compliance, and our correction action plan remains in force. We will take additional actions such as: • Continue to guide professors on the importance of taking and reporting attendance timely. • One of the special assistants of the Vice Presidency for Academic Affairs will send a reminder to the registrars every month indicating how much time they have left to inform the NSLDS of the change in status on or before 60 days after the change occurred. • The next meeting of the University Board will be used to inform members (chancellors, faculty, and student representatives) so that they can take the message to their institutional units. The goal is to have 100% compliance. Responsible Person or Office: Executive Vice President for Academic Affairs and Research. Timeline: 2025-2026
View Audit 352239
Finding 553643 (2024-002)
Significant Deficiency 2024
Pierce Pepin Cooperative Services
WI
Internal Control / Segregation of Duties Reporting Significant Deficiency
Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Management’s R...
Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Management’s Response and Actions Planned: The Company’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
View Audit 352225
Finding 553639 (2024-002)
Significant Deficiency 2024
University of Saint Joseph
CT
Procurement, Suspension & Debarment Reporting
Corrective Action Plan Finding No. 2024-002 – Suspension and Debarment U.S. Department of Education ALN: 93.493 Program Name: Congressional Deliverables Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify t...
Corrective Action Plan Finding No. 2024-002 – Suspension and Debarment U.S. Department of Education ALN: 93.493 Program Name: Congressional Deliverables Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.985 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The University did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the University the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment Repeat Finding: This is not a repeat finding. Recommendation: We recommend that University update its policies to include formal documentation be maintained annually as evidence of its review of vendors not being suspended or debarred using the System for Award Management (SAM). Corrective Action Plan: 1. USJ will review and update its existing vendor policy to include the requirement that formal documentation be maintained annually as evidence of its review of vendors not being suspended or debarred using the System for Award Management. 2. The USJ Business Office will document a formal process consistent with the updated vendor policy to ensure efficient and effective compliance with the review of its vendor for not being suspended or debarred. Target Date of Implementation: 1. June 30, 2025 Responsible Party: Mr. James F. White, Vice President for Finance and Administration
View Audit 352217
Finding 553614 (2024-002)
Material Weakness 2024
Des Moines Area Metropolitan Planning Organization
IA
Reporting
The corrective action plan was documented in our response to the auditor’s comment. See the Schedule of Findings and Questioned Costs.
The corrective action plan was documented in our response to the auditor’s comment. See the Schedule of Findings and Questioned Costs.
View Audit 352194
Finding 553613 (2024-001)
Material Weakness 2024
Des Moines Area Metropolitan Planning Organization
IA
Reporting Internal Control / Segregation of Duties
The corrective action plan was documented in our response to the auditor’s comment. See the Schedule of Findings and Questioned Costs.
The corrective action plan was documented in our response to the auditor’s comment. See the Schedule of Findings and Questioned Costs.
View Audit 352194
Finding 553591 (2024-002)
Significant Deficiency 2024
Eastern Virginia Medical School
VA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.1 § 200.403
Finding 2024-02: Indirect Costs (IDC) Views of Responsible Officials Management agrees with the finding and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the accuracy of the review over indirect costs calcu...
Finding 2024-02: Indirect Costs (IDC) Views of Responsible Officials Management agrees with the finding and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the accuracy of the review over indirect costs calculation requirements. Corrective Action Plan Effective July 1, 2024, EVMS merged with ODU and the ODU Research Foundation became the fiscal and administrative agent for EVMS’s transferring sponsored programs on behalf of ODU. As per ODU’s Memorandum of Understanding (MOU) with the ODU Research Foundation, the ODU Research Foundation has policies and processes in place to manage how the indirect costs are calculated. The ODU Research Foundation uses its own system of internal controls for IDC calculation with no reliance on ODU systems for those processes and are audited separately. As a corrective action moving forward, ODU management will notify the ODU Research Foundation management of the audit findings, so they are aware of the internal control deficiencies. ODU will request the Research Foundation to provide a copy of their single audit report to monitor continued compliance with Uniform Guidance. The corrective action plan will be completed by March 31, 2025 and the contact person for this finding is Victoria Dean.
View Audit 352191 Questioned Costs: $1
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