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Corrective Action Plans

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Finding 496230 (2024-001)
Significant Deficiency 2024
MacArthur Manor Senior Residences, Inc.
KS
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Statement of condition #2024-001: The Corporation used reserve for replacements funds for a non-approved purpose. Comments on the Finding and Each Recommendation: Management should reimburse the reserve for replacements fund all excess funds withdrew. Action(s) taken or planned on the finding: Man...
Statement of condition #2024-001: The Corporation used reserve for replacements funds for a non-approved purpose. Comments on the Finding and Each Recommendation: Management should reimburse the reserve for replacements fund all excess funds withdrew. Action(s) taken or planned on the finding: Management refunded $2,717 to reserve for replacement account on August 13, 2024.
View Audit 319175 Questioned Costs: $1
Finding 496228 (2024-001)
Significant Deficiency 2024
Southern Hills Senior Residences, Inc.
KS
Subrecipient Monitoring HUD Housing Programs Reporting
Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt ...
Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt of the report. Action(s) taken or planned on the finding: No further action is necessary. Management's response was submitted on October 31, 2023.
View Audit 319174
Finding 496226 (2024-001)
Significant Deficiency 2024
Woodlake Senior Residences, Inc.
KS
Subrecipient Monitoring HUD Housing Programs Reporting
Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt ...
Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt of the report. Action(s) taken or planned on the finding: No further action is necessary. Management's response was submitted on October 30, 2023.
View Audit 319173
Finding 486102 (2024-001)
Significant Deficiency 2024
Abilene Christian University
TX
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Responsible Individual: Eric Gumm Registrar and Director of First Year Program and Academic Development Center Abilene Christian University Finding 2024-001 concerning Enrollment Reporting Agency Name: U.S. Department of Education Program Name: Federal Pell Grant, Federal Direct Student Loans August...
Responsible Individual: Eric Gumm Registrar and Director of First Year Program and Academic Development Center Abilene Christian University Finding 2024-001 concerning Enrollment Reporting Agency Name: U.S. Department of Education Program Name: Federal Pell Grant, Federal Direct Student Loans August 19, 2024 Finding Summary: Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309) Institutions are required to report enrollment information. The University's processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Out of the population of 829 students with student attendance changes required to be reported, a sample of 25 students were selected for testing. The University failed to report 3 students who had changes in enrollment status. Of the three students the University failed to report, 2 students had withdrawn from the University. The University reported the incorrect enrollment effective dates for 3 students at the program and campus levels. The University failed to report graduated status for 2 students (students were reported as withdrawn and the University failed to subsequently update the status to graduated). The University reported the incorrect Program Enrollment Effective Date for 1 student. The University did not report a change in enrollment status in a timely manner for 1 student. Corrective Action Plan (CAP): Based on the findings within the Federal and State Financial Assistance Program audit, it was determined that a significant deficiency exists within the review of reporting for student enrollment through the National Student Loan Data System (NSLDS). The office of Student Financial Services has identified the need for regular reconciliation of updates to student enrollment status from the Banner point of record to the NSLDS system. Our plan of action begins with a comprehensive understanding of the roles and responsibilities between the financial aid office and the registrar's office. Once this is well documented, the Office of the Registrar will begin a monthly reconciliation of enrollment reporting for any student status changes that have happened within that month. Anticipated Completion Date: The timeline for this CAP begins with the formal documentation of the enrollment reporting process. This will take place prior to the start of the Fall 2024 semester. The reconciliation of reporting will begin in September 2024 after 12th day of enrollment is confirmed and sent to the Clearinghouse for updates. The anticipated completion date is July 1, 2024
View Audit 318751
New Hampshire Catholic Charities
NH
Reporting
Timeliness of Reporting - Federal Agency: U.S. Department of Health and Human Services; Award Name: Consolidated Appropriations Act – NH Food Bank Mobile Food Pantries; Program Year: 2024; ALN #: 93.493. Criteria: Management was responsible for submitting timely reporting based on the terms of th...
Timeliness of Reporting - Federal Agency: U.S. Department of Health and Human Services; Award Name: Consolidated Appropriations Act – NH Food Bank Mobile Food Pantries; Program Year: 2024; ALN #: 93.493. Criteria: Management was responsible for submitting timely reporting based on the terms of the grant agreement. Condition: During compliance testing, it was identified that the required Federal Financial Report (FFR) was not submitted timely to the Payment Management System (PMS). Context: The required FFR was not submitted timely based on the terms of the grant agreement. Cause: Management has processes and controls over the reporting process but experienced difficulty in obtaining access to PMS resulting in a delayed FFR submission. In an email dated March 26, 2024, a PMS Alert was issued from Congressionally Directed Community Projects. The PMS Alert stated that "PMS is reporting substantial delays in establishing access to accounts, due to increased fraudulent activities. They have indicated that a 30-day delay on access may be common." Management reports that the process took well over 30 days. Effect: As a result of the condition, the Organization's required reporting was not submitted timely based on the terms of the grant agreement. Recommendation: In the future, the Organization should ensure it implements appropriate processes and controls to ensure required reports are filed timely in accordance with the terms of the grant agreement. Contact: David Hildenbrand, Chief Financial Officer. Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure controls are implemented to prevent this error from reoccurring. Anticipated Completion Date: By December 31, 2024.
View Audit 318556
Finding 485611 (2024-002)
Significant Deficiency 2024
Fulton County Community Unit School District No. 3
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Response and Corrective Action Plan: The District will review current processes for identifying, coding and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District’s general ledger.
Response and Corrective Action Plan: The District will review current processes for identifying, coding and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District’s general ledger.
View Audit 318383
Lincoln Christian University
IL
Material Weakness Reporting Internal Control / Segregation of Duties
2024-001 Material Adjustments and Financial Statement Preparation Recommendation: We recommend that the University establish internal procedures to adjust all account balances at year-end and evaluate their internal staff capacity. Explanation of disagreement with audit finding: There is no disagr...
2024-001 Material Adjustments and Financial Statement Preparation Recommendation: We recommend that the University establish internal procedures to adjust all account balances at year-end and evaluate their internal staff capacity. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This was the final year in which Lincoln Christian University provided degree-earning education. These material entries and assistance with financial statement preparation are not expected in future years. Name of the contact person responsible for corrective action: Margie Martin, Director of Accounting Planned completion date for corrective action plan: May 31, 2025
View Audit 318153
Village of Kingsley
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Period of Performance
This finding is due to the Village not having control procedures in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, accurately or within 30 days of the close of the reporting period. In the future, the Village will have controls in place to en...
This finding is due to the Village not having control procedures in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, accurately or within 30 days of the close of the reporting period. In the future, the Village will have controls in place to ensure accurate and timely filing of the report. The person responsible for the corrective action is the Village Manager. The anticipated completion date of the corrective action plan is before the end of the 2025 fiscal year. The plan for adherence is the Council will build a timeline for preparation and completion of the report to ensure timely and accurate filing.
View Audit 318038
Finding 485172 (2024-002)
Significant Deficiency 2024
Regis University
CO
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2024-002 Personnel Responsible for Corrective Action: Cathy Gorrell, Registrar Anticipated Completion Date: September 30, 2024 Corrective Action Plan: The Office of the Registrar recognizes the systematic programming of a pseudo academic program after a pseudo course has been added with a ...
Finding 2024-002 Personnel Responsible for Corrective Action: Cathy Gorrell, Registrar Anticipated Completion Date: September 30, 2024 Corrective Action Plan: The Office of the Registrar recognizes the systematic programming of a pseudo academic program after a pseudo course has been added with a future date after the student’s current program has been inactivated or graduated. This process has been at the request of the Office of Student Accounts for the graduation fee. The Office of the Registrar will work with the Office of Student Accounts to move to the system Graduation Application process rather than the customized and manual process of pseudo courses. Further, the Office of the Registrar has increased its data quality checks on the pseudo programs and courses. In conjunction, this should eliminate the reporting of active programs when the student has graduated.
View Audit 317977
Houston Heights Towers
TX
HUD Housing Programs Reporting
Houston Heights Tower Corrective Action Plan May 31, 2024 - Audit Finding 2024-001: The regulatory agreement stipulates that all withdrawals exceeding $2,500 from the Reserve for Replacement Account need prior written consent of the lender. A withdrawal of $37,000 for emergency improvements was mad...
Houston Heights Tower Corrective Action Plan May 31, 2024 - Audit Finding 2024-001: The regulatory agreement stipulates that all withdrawals exceeding $2,500 from the Reserve for Replacement Account need prior written consent of the lender. A withdrawal of $37,000 for emergency improvements was made from the Reserve for Replacement account without prior approval from the lender. Response: Management had tried to get approval for the withdrawal from HUD, not realizing that the regulatory agreement required them to get approval from the lender. Management obtained retroactive approval from the lender on July 1, 2024 for the $37,000 withdrawal. Responsible Party: Linda G. Holder, Vice President/COO/Agent, Houston Housing Management Corporation, 2211 Norfolk, Suite 614, Houston, TX 77098
View Audit 317383
Crf Xii, Inc. Dba Prov. Place of Bloomington Apartments
IN
Cash Management HUD Housing Programs Reporting
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.157. Recommendation: Make the deposit to the residual receipts amount as required and ensure that all fut...
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.157. Recommendation: Make the deposit to the residual receipts amount as required and ensure that all future residual receipts amounts are deposited within 90 days after year end. Action Taken: Management will make the required residual receipts deposit as soon as available cash flow allows.
View Audit 316153
Finding 479549 (2024-001)
Significant Deficiency 2024
Village Cooperative of Hutchinson
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Coopera...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles.
View Audit 316099
Joint Council for Economic Opportunity of Clinton & Franklin Counties
NY
Reporting
Name of auditee: Joint Council for Economic Opportunity of Clinton and Franklin Counties, Inc. TIN: 14-1494810 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: February 1, 2023 - January 31, 2024 CAP prepared by: Robert Mihal rmihal@jceo.org Finding 2024-001 Corrective Action Plan...
Name of auditee: Joint Council for Economic Opportunity of Clinton and Franklin Counties, Inc. TIN: 14-1494810 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: February 1, 2023 - January 31, 2024 CAP prepared by: Robert Mihal rmihal@jceo.org Finding 2024-001 Corrective Action Plan The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.
View Audit 316023
Finding 479058 (2024-001)
Significant Deficiency 2024
Eastside Home Association
WA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Management agrees with the finding and has replenished the funds
Management agrees with the finding and has replenished the funds
View Audit 315578 Questioned Costs: $1
Finding 478607 (2024-001)
Significant Deficiency 2024
Bethany Center Senior Housing, Inc.
CA
HUD Housing Programs Reporting
Corrective action plan for finding 2024-001 The company recognizes that the audit for Bethany Center missed its official filing date in 2023. The delay in submitting the reports was due to a system conversion, staffing shortages and a delay in the auditor filing the financial statements in a timely ...
Corrective action plan for finding 2024-001 The company recognizes that the audit for Bethany Center missed its official filing date in 2023. The delay in submitting the reports was due to a system conversion, staffing shortages and a delay in the auditor filing the financial statements in a timely manner. We have now been on our new system for a year and have staff allocated to working on timely and accurate financial reporting. We will work with new auditors to make sure late filings are not repeated. This corrective plan has resulted in the timely filing of the 2024 reports. Any questions on our corrective action you can contact: Joseph Miller, Director of Finance jomiller@frontporch.net (818) 254-1414
View Audit 315231
Finding 478606 (2024-001)
Significant Deficiency 2024
Presidio Gate Apartments 121-Eh 132-Np-Wah-L8
CA
HUD Housing Programs Reporting Procurement, Suspension & Debarment
Corrective action plan for finding 2024-001 The company recognizes that the audit for Presidio Gate Apartments missed its official filing date in 2023. The delay in submitting the reports was due to a system conversion, staffing shortages and a delay in the auditor filing the financial statements in...
Corrective action plan for finding 2024-001 The company recognizes that the audit for Presidio Gate Apartments missed its official filing date in 2023. The delay in submitting the reports was due to a system conversion, staffing shortages and a delay in the auditor filing the financial statements in a timely manner. We have now been on our new system for a year and have staff allocated to working on timely and accurate financial reporting. We will work with new auditors to make sure late filings are not repeated. This corrective plan has resulted in the timely filing of the 2024 reports. Any questions on our corrective action you can contact: Joseph Miller, Director of Finance jomiller@frontporch.net (818) 254-1414
View Audit 315230
Finding 478174 (2024-001)
Significant Deficiency 2024
Village of Lawrence, Inc.
KS
HUD Housing Programs Reporting Significant Deficiency § 200.512
The Board of Directors will designate an individual to document financial statement preparation processes which ensure timely submission of the Single Audit Reporting Package.
The Board of Directors will designate an individual to document financial statement preparation processes which ensure timely submission of the Single Audit Reporting Package.
View Audit 314842
Finding 403361 (2024-001)
Significant Deficiency 2024
Ott's Branch Elderly Housing, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-001 Comments on Findings and Recommendation: During the year ended March 31, 2024, deposits to the reserve for replacements account were $236 less than the required amount. Management should transfer $236 from the operating account to the reserve for replacements account. Action(s) tak...
Finding #2024-001 Comments on Findings and Recommendation: During the year ended March 31, 2024, deposits to the reserve for replacements account were $236 less than the required amount. Management should transfer $236 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.
View Audit 310491 Questioned Costs: $1
Finding 403260 (2024-001)
Significant Deficiency 2024
Realife Cooperative of Bloomington
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperati...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable
View Audit 310433
Finding 1208813 (2023-004)
Material Weakness 2023
Schoodic Institute at Acadia National Park
ME
Reporting Internal Control / Segregation of Duties
Audit Finding Reference: 2023-004 Improve Controls Over Reporting (Material Weakness) Planned Corrective Action: Federal financial and performance reports will be completed by two or more individuals, including at least one preparer and one reviewer. The preparation and review process will be formal...
Audit Finding Reference: 2023-004 Improve Controls Over Reporting (Material Weakness) Planned Corrective Action: Federal financial and performance reports will be completed by two or more individuals, including at least one preparer and one reviewer. The preparation and review process will be formally documented and a copy of the documentation will be maintained in our records. Planned Implementation Date of Corrective Action: April 14, 2026. Persons Responsible for Corrective Action: Kirk Geadelmann, Finance Director Tyler Piebes, Bookkeeper Nick Fisichelli, President & CEO
View Audit 399694
Finding 1208451 (2023-004)
Material Weakness 2023
Menard County, Illinois
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.
Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.
View Audit 399426
Finding 1208282 (2023-003)
Material Weakness 2023
Aurora Homes, Inc.
MD
HUD Housing Programs Reporting
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic up...
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic updates to CEO and Board Finance Committee Contingency Procedure - Submit owner-certified report if audited statements not finalized within 90 days - as needed
View Audit 399312
Finding 1208278 (2023-003)
Material Weakness 2023
Ashmore Homes, Inc.
MD
HUD Housing Programs Reporting
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic up...
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic updates to CEO and Board Finance Committee Contingency Procedure - Submit owner-certified report if audited statements not finalized within 90 days - as needed
View Audit 399311
Finding 1208246 (2023-001)
Material Weakness 2023
Faith-Hope-Love-Charity, Inc.
FL
Reporting
The Board of Directors recognizes the importance of ensuring that the accounting period is "closed" in a timely manner to meet the requirements of Section 320(a) of 0MB Circular A- 133. Therefore, the Board has reorganized the accounting department, beginning with the hiring of a new staff accountan...
The Board of Directors recognizes the importance of ensuring that the accounting period is "closed" in a timely manner to meet the requirements of Section 320(a) of 0MB Circular A- 133. Therefore, the Board has reorganized the accounting department, beginning with the hiring of a new staff accountant. These changes will ensure the accounting period is "closed" in a timely manner to meet all requirements of Section 320(a) of 0MB Circular A-133. The Board will implement the above procedure immediately; however, due to the backlog for the audit completions, the change in procedures will become effective for the 9/30/2025 year-end.
View Audit 399215
Finding 1208207 (2023-003)
Material Weakness 2023
The Crenulated Company Ltd.
NY
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Reporting § 200.306 § 200.403 § 200.434
The Crenulated will request a quarterly in-kind contribution report from DOE and will ensure the in-kind contributions are recorded in the financial statements. The Crenulated plans to hire an in-house Controller with expertise in accounting for grants and review its existing contract with current t...
The Crenulated will request a quarterly in-kind contribution report from DOE and will ensure the in-kind contributions are recorded in the financial statements. The Crenulated plans to hire an in-house Controller with expertise in accounting for grants and review its existing contract with current third-party accounting provider. Anticipated completion date This corrective action plan will begin immediately.
View Audit 399110
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