Corrective Action Plans

Finding 503059 (2023-001)

Significant Deficiency 2023

AL

Reporting

Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and Head of School...

Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and Head of School.

View Audit 325032

Finding 503055 (2023-003)

Material Weakness 2023

Village of Leesburg

OH

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329

Reporting was corrected through the ODOD

View Audit 325029

Finding 503037 (2023-001)

Significant Deficiency 2023

Family Service Center of Galveston County

TX

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Family Service Center recognizes the important of a complete and accurate SEFA. Family Service Center will thoroughly review all federal and state award contracts to insure accurate and correct CFDA numbers are recorded properly on the SEFA

View Audit 325016

Finding 503004 (2023-002)

Material Weakness 2023

Logan County

OH

Student Financial Aid Allowable Costs / Cost Principles Cash Management

The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.

View Audit 324945

Finding 502958 (2023-004)

Material Weakness 2023

Campbell County

WY

Internal Control / Segregation of Duties Reporting

Internal Controls Over the Bank Account Reconciliation of the General County Condition/Cause/Context: The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that a...

Internal Controls Over the Bank Account Reconciliation of the General County Condition/Cause/Context: The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. According to our auditors, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Views of Responsible Officials and Planned Corrective Action: The Campbell County Board of Commissioners will request from the Treasurer’s Office a presentation of monthly reconciliation on all County bank accounts, including supporting documentation, to the Board as evidence of completion, approval, and enforcement of accountability. Internal controls and written policies and procedures over monthly bank reconciliation preparation and bank account maintenance will be significantly strengthened and expanded to include a multi-layer monitoring and review process to ensure timely and accurate reconciliations, consistent with the underlying accounting records within the Tyler Technologies financial management system utilized by the county. The following individuals can be contacted for further information: Treasurer’s Office: Rachael Knust, County Treasurer and Darcy Goni, Accounting Manager Commissioner’s Office: Shelly Edwards, Chief Finance Executive and Sandra Beeman, Administrative Director

View Audit 324926

Finding 502925 (2023-003)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Reporting Significant Deficiency § 200.512

inding Number 2023-003 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: The delay in submitting the audit on time is mainly due to changes with the SEFA reporting. Management created a closing process which includes contract review to ensure accurate...

inding Number 2023-003 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: The delay in submitting the audit on time is mainly due to changes with the SEFA reporting. Management created a closing process which includes contract review to ensure accurate SEFA reporting. Anticipated Completion Date: Date completed 9/10/2024

View Audit 324915

Finding 502918 (2023-001)

Significant Deficiency 2023

El Ada INC

ID

Internal Control / Segregation of Duties Reporting

The Organization has already made personnel changes in key accounting positions andis currently in the process of updating accounting software. With these changes theentity expects to add an additional layer of review and oversight in the accounting functionto help ensure compliance with grant requi...

The Organization has already made personnel changes in key accounting positions andis currently in the process of updating accounting software. With these changes theentity expects to add an additional layer of review and oversight in the accounting functionto help ensure compliance with grant requirements. The entity further expects to havegrant reporting information more readily available.

View Audit 324906

Finding 502913 (2023-002)

Material Weakness 2023

Lowcountry Community Action Agency, Inc.

SC

Questioned Costs Reporting

The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has initiated a request to recover the overpayments to the South Carolina Departm...

The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has initiated a request to recover the overpayments to the South Carolina Department of Employment and Workforce. The overpayments have been applied quarterly starting with the filing of the quarter ended September 30, 2023 and will continue through future filings until the overpayments reach a zero balance.

View Audit 324905 Questioned Costs: $1

Finding 502909 (2023-007)

Significant Deficiency 2023

Polk County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Com...

Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Comment: The County agrees with the finding and intends to proceed with the plan as indicated. Anticipated Completion Date: December 31, 2024.

View Audit 324891

Finding 502901 (2023-002)

Significant Deficiency 2023

Reset to Success Foundation, Inc.

IL

Cash Management Reporting Internal Control / Segregation of Duties

We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.

View Audit 324851

Finding 502900 (2023-001)

Significant Deficiency 2023

Reset to Success Foundation, Inc.

IL

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.

View Audit 324851

Finding 502896 (2023-001)

Significant Deficiency 2023

Fremont County, Wyoming

WY

Reporting Significant Deficiency § 200.501

2023-001: Significant Deficiency - Audit Completion and Submission to Federal Government Compliance Area: Reporting (L) In September 2024, the Fremont County Commission hired a certified public accountant specifically to assist with and ultimately direct the audit preparation beginning with the fisc...

2023-001: Significant Deficiency - Audit Completion and Submission to Federal Government Compliance Area: Reporting (L) In September 2024, the Fremont County Commission hired a certified public accountant specifically to assist with and ultimately direct the audit preparation beginning with the fiscal year ending June 30, 2024. In addition, the Treasurer's office also hired one additional financial staff member in August 2023 to assist with various tasks including grant oversight and accounts receivable throughout the year and general audit preparation.

View Audit 324836

Finding 502748 (2023-003)

Significant Deficiency 2023

Butler County Health Center

MO

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN The Center will implement procedures requiring a monthly reconciliation of the vaccine received, vaccine expenditures incurred, and vaccine inventory amount held by the Center. Contact Person: Emily Goodin, Administrator

View Audit 324818

Finding 502723 (2023-006)

Significant Deficiency 2023

Martin University

IN

Student Financial Aid Reporting Significant Deficiency § 200.303

United States Department of Education 2023-006 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Students tested in the Common Origination and Disbursement (COD) reporting were not properly reported based upon University documents, including disburseme...

United States Department of Education 2023-006 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Students tested in the Common Origination and Disbursement (COD) reporting were not properly reported based upon University documents, including disbursement dates and applied dates. Auditors’ Recommendation: We recommend that the entity strengthen its internal controls to ensure that all disbursement dates are reported to COD accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The previous SIS was subject to frequent interruptions which prevent timely data exchange with COD. Beginning with the 2024-2025 award year a new financial aid processing system was implemented. The new processing system is a more secure environment and hosted by Jenzabar for added compliance assurance. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2024

View Audit 324814

Finding 502722 (2023-005)

Significant Deficiency 2023

Martin University

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303

United States Department of Education 2023-005 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The University is not reporting student information to the Clearinghouse. Students tested did not have their enrollment status properly reported to the Cle...

United States Department of Education 2023-005 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The University is not reporting student information to the Clearinghouse. Students tested did not have their enrollment status properly reported to the Clearinghouse. Auditors’ Recommendation: We recommend that the entity strengthen its internal controls to ensure that all enrollment records are reported correctly and within the required time frame. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university uses HEAG Consultant Group for enrollment reporting to NSLDS. HEAG has been made aware of these findings and corrective actions have been requested. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: November 30, 2024

View Audit 324814

Finding 502720 (2023-003)

Significant Deficiency 2023

Martin University

IN

Internal Control / Segregation of Duties Student Financial Aid Reporting § 200.303

United States Department of Education 2023-003 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The University submitted inaccurate data in its annual FISAP report. Auditors’ Recommendation: We recommend the applicable campus revise procedures to ens...

United States Department of Education 2023-003 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The University submitted inaccurate data in its annual FISAP report. Auditors’ Recommendation: We recommend the applicable campus revise procedures to ensure that the record retention requirements are met and supporting documentation agrees to the FISAP, including a supervisory review by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Unduplicated Recipients for Ungrad/Dependent with salary range of $1000,000 and over was reported as one but should have been two. Completed FISAP reports are sent to the CFO for additional review prior to submission. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2024

View Audit 324814

Finding 502719 (2023-002)

Material Weakness 2023

Martin University

IN

Internal Control / Segregation of Duties Material Weakness Reporting

MATERIAL WEAKNESS 2023-002 Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether addition...

MATERIAL WEAKNESS 2023-002 Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional processes and controls over the financial records of the University are complete, accurate, and retained to support the University’s financial statement prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Planned completion date for corrective action plan: June 30, 2024

View Audit 324814

Finding 502718 (2023-001)

Material Weakness 2023

Martin University

IN

Material Weakness Reporting Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2023-001 Financial Statement Preparation Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that ...

MATERIAL WEAKNESS 2023-001 Financial Statement Preparation Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Planned completion date for corrective action plan: June 30, 2024

View Audit 324814

Finding 502709 (2023-013)

Significant Deficiency 2023

Grady County

OK

Subrecipient Monitoring Period of Performance Reporting § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

View Audit 324754

Finding 502700 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Annapolis

MD

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2023-002 Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the re...

Finding 2023-002 Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will evaluate its’ financial reporting and close processes and controls to determine whether additional controls over the preparation of the final trial balances and related schedules should be implemented. As part of this process, we will create a yearend checklist with deadlines established, and set up status meetings to monitor the progress. Name(s) of the contact person(s) responsible for corrective action: Cia Cook, Deputy Executive Director & CFO Planned completion date for corrective action plan: August 31, 2024

View Audit 324736

Finding 502682 (2023-001)

Significant Deficiency 2023

Dunbar Heritage Apartments, Inc.

OK

Reporting

Dunbar Heritage Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the...

Dunbar Heritage Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 12, 2024 Allen Leaird, Board Member Date March 12, 2024 Rick Gowin, Management Agent Date

View Audit 324706

Finding 502681 (2023-001)

Significant Deficiency 2023

Fern Markwell Senior Housing, Inc.

OK

Reporting

Fern Markwell Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from t...

Fern Markwell Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. April 29, 2024 Allen Leaird, Chairman Date April 29, 2024 Rick Gowin, Management Agent Date

View Audit 324705

Finding 502680 (2023-001)

Significant Deficiency 2023

Okemah Community Housing Authority, Inc.

OK

Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Okemah Community Special Housing Authority, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahom...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Okemah Community Special Housing Authority, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. April 29, 2024 Bob Franklin, Chairman Date April 29, 2024 Rick Gowin, Management Agent Date

View Audit 324704

Finding 502679 (2023-001)

Significant Deficiency 2023

Louis Sandman Senior Housing, Inc.

OK

HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Louis Sandman Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit ...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Louis Sandman Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 12, 2024 Allen Leaird, Board Member Date March 12, 2024 Rick Gowin, Management Agent Date

View Audit 324703

Finding 502678 (2023-001)

Significant Deficiency 2023

Heartland House, Inc.

OK

HUD Housing Programs Reporting

Heartland House, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2...

Heartland House, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 12, 2024 Dwight McGee, Chairman Date March 12, 2024 Rick Gowin, Management Agent Date

View Audit 324701

Corrective Action Plans

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