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Corrective Action Plans

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Finding 395190 (2023-001)
Significant Deficiency 2023
Ucc Xvii, Inc. D/b/a Biimaadiiziiwiin
OH
HUD Housing Programs Reporting Significant Deficiency
Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of February 1, 2024
Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of February 1, 2024
View Audit 305085
Finding 395180 (2023-005)
Significant Deficiency 2023
The Shaw University, Inc.
NC
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Name of Responsible Individual: Vice President of Finance and Administration (David Byrd) Corrective Action: The University concurs with the finding. The University will enhance and strengthen internal controls and procedures. As the university tightens internal controls and procedures, financial s...
Name of Responsible Individual: Vice President of Finance and Administration (David Byrd) Corrective Action: The University concurs with the finding. The University will enhance and strengthen internal controls and procedures. As the university tightens internal controls and procedures, financial statement reporting will be completed in a timely manner. Also, appropriate documentation retention will be maintained. This will result in compliance audits completed before the required deadline. Anticipated Completion Date: June 30, 2024
View Audit 305066
The Shaw University, Inc.
NC
Student Financial Aid Special Tests & Provisions Reporting
Name of Responsible Individual: University Registrar (Charee Ellison), Vice President of Academic Affairs (Dr. Renata Dusenbury) Corrective Action: The University concurs with this finding. This action is completed through a third party service (National Student Clearinghouse) which updates the NSL...
Name of Responsible Individual: University Registrar (Charee Ellison), Vice President of Academic Affairs (Dr. Renata Dusenbury) Corrective Action: The University concurs with this finding. This action is completed through a third party service (National Student Clearinghouse) which updates the NSLDS automatically. As student enrollment changes and awards are adjusted, the Director of Financial Aid updates the Registrar who makes adjustments in NSC and those adjustments are noted in NSLDS. The University Registrar will check behind NSC on a monthly basis to ensure that enrollment dates are correct and have been submitted to NSLDS in a timely manner. Anticipated Completion Date: June 30, 2024
View Audit 305066
The Shaw University, Inc.
NC
Student Financial Aid Allowable Costs / Cost Principles Reporting
Name of Responsible Individual: Director of Financial Aid (Dr. OJ Ifegwu) Vice President of Enrollment Management (Dr. Stacey Sowell) Corrective Action: The University concurs with this finding. The CARES Act allowed FWS funds to be transferred above the 10% threshold to SEOG. This program expired ...
Name of Responsible Individual: Director of Financial Aid (Dr. OJ Ifegwu) Vice President of Enrollment Management (Dr. Stacey Sowell) Corrective Action: The University concurs with this finding. The CARES Act allowed FWS funds to be transferred above the 10% threshold to SEOG. This program expired on May 11, 2023. The documentation for this program can be found on fsapartners.ed.gov, communication CB-22-13 and is dated August 1, 2022. The University did not complete the form in COD for this extended portion of the CARES Act. However, it was properly reported on the FISAP. This program has expired and the University will be at or below the 10% threshold going forward. Anticipated Completion Date: June 30, 2024
View Audit 305066
The Shaw University, Inc.
NC
Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions
Name of Responsible Individual: Director of Financial Aid (Dr. OJ Ifegwu) Vice President of Enrollment Management (Dr. Stacey Sowell) Corrective Action: The University concurs with finding and will monitor internal controls to ensure that all student disbursement data occurs within 15 calendar days...
Name of Responsible Individual: Director of Financial Aid (Dr. OJ Ifegwu) Vice President of Enrollment Management (Dr. Stacey Sowell) Corrective Action: The University concurs with finding and will monitor internal controls to ensure that all student disbursement data occurs within 15 calendar days after payment or the University becomes aware of the need to make an adjustment. Internal controls will be maintained by reporting on a daily basis as disbursements are posted. Anticipated Completion Date: June 30, 2024
View Audit 305066
Finding 395118 (2023-001)
Significant Deficiency 2023
Polytechnic University of Puerto Rico, Inc.
PR
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Action item - Title 2023-001 – Updated Information Report Date Identified: March 2023 Status: (Open; In-process) Corrected Description: The University failed to upload the financial report related to the quarter ended March 31, 2023, within the ten days provided by the Department of Education. Grant...
Action item - Title 2023-001 – Updated Information Report Date Identified: March 2023 Status: (Open; In-process) Corrected Description: The University failed to upload the financial report related to the quarter ended March 31, 2023, within the ten days provided by the Department of Education. Grantee Required Action: Upload required reports before due date. Follow up with all service providers to ensure compliance with federal compliance requirements. Identified Root Cause: The University administration did not properly oversee the website’s administrator’s compliance process, which failed to meet the required guidelines and regulations by the scheduled deadline. Grantee resolution plan: Once the reports are sent to the person in charge of uploading the information to the institution's website, they will be followed up to corroborate that the task is completed and the institution is in compliance with all agencies. In addition, a copy of the report will be sent to the Department before the due date. Completion date: March 2023 Name and Title of contact person responsible for corrective action: Pablo Salom Portela- Director, Federal and State Funds Administration Office Phone: 787-622-8000 ext. 683 Email: psalom@pupr.edu
View Audit 305043
Town of Westport, Massachusetts
MA
Subrecipient Monitoring Reporting § 200.1
Condition: Obligations were overstated by approximately $800,000 on the March 31, 2023 Project and Expenditure report. Corrective Action Planned: Will adjust on March 31, 2024 Project and Expenditure report. Anticipated Completion Date: April 30, 2024 Contact: Nicole Pearsall, Town Accountant
Condition: Obligations were overstated by approximately $800,000 on the March 31, 2023 Project and Expenditure report. Corrective Action Planned: Will adjust on March 31, 2024 Project and Expenditure report. Anticipated Completion Date: April 30, 2024 Contact: Nicole Pearsall, Town Accountant
View Audit 305035
Finding 395112 (2023-002)
Significant Deficiency 2023
East Liberty Family Health Care Center INC
PA
Reporting Cash Management
Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, and 2023 Single Audit submissions and are now up to date. Moving forward, all audits will be completed before the submission due dates each year
Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, and 2023 Single Audit submissions and are now up to date. Moving forward, all audits will be completed before the submission due dates each year
View Audit 305032
Finding 395111 (2023-001)
Material Weakness 2023
East Liberty Family Health Care Center INC
PA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Since taking over the financial management of ELFHCC in December 2022 we have reorganized the financial reporting process and have been able to ensure meaningful analysis on a regular and continual basis. Policies and procedures have been created, changed, updated and Board approved. All financial r...
Since taking over the financial management of ELFHCC in December 2022 we have reorganized the financial reporting process and have been able to ensure meaningful analysis on a regular and continual basis. Policies and procedures have been created, changed, updated and Board approved. All financial reporting is prepared, analyzed and presented each month without delay.
View Audit 305032
Finding 395092 (2023-005)
Significant Deficiency 2023
City of South Portland, Maine
ME
Reporting Internal Control / Segregation of Duties
Management’s Response/Corrective Action Plan: Discrepancies noted above are due to the timing of transactions posting in the accounting system where period transactions are not posted until after the data is gathered for the report or even after the reporting period, but still has an effective dat...
Management’s Response/Corrective Action Plan: Discrepancies noted above are due to the timing of transactions posting in the accounting system where period transactions are not posted until after the data is gathered for the report or even after the reporting period, but still has an effective date within the period, so it is not picked up when reports are filed. They are corrected in the following quarterly report. For TRUCK/LFVNT, the amounts were correct but just not in the period reported, and were corrected in subsequent reports. We can try to have another person duplicate the calculation of amounts for the reporting, which will depend on staffing level and time of year. The reporting site is also difficult and in order to be able to file on time, we really need to start mid-month to make sure it’s working and allow time for contacting the helpdesk to resolve any technical issues.
View Audit 305015
Union Congregational Church Homes, Phase Ii, INC
MA
Questioned Costs HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN (UNAUDITED) Name of Auditee: Union Congregational Church Homes, Phase II, Inc. HUD Project No.: 023-EH217 Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: Year ended December 31, 2023 Corrective Action Plan Prepared By: Name: Ronald Gates Position: Exec...
CORRECTIVE ACTION PLAN (UNAUDITED) Name of Auditee: Union Congregational Church Homes, Phase II, Inc. HUD Project No.: 023-EH217 Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: Year ended December 31, 2023 Corrective Action Plan Prepared By: Name: Ronald Gates Position: Executive Director Telephone No.: (781) 335-2667 A. Current Findings on the Schedule of Findings and Questioned Costs Finding 2023-001: Replacement Reserve Deposits a. Comments on Finding and Recommendations: Management concurs with the finding and agrees with the recommendation. b. Actions Taken or Planned: Management concurs with the finding and a deposit of $6,428 was made to the replacement reserve account on February 21, 2024 to correct the underfunding. Supporting documentation for the deposit to the replacement reserve account will be furnished to HUD upon request. Name of Responsible Person: Ronald Gates, Executive Director Projected Implementation Date: February 21, 2024
View Audit 304991 Questioned Costs: $1
Finding 395041 (2023-002)
Material Weakness 2023
The Institute of World Politics
DC
Student Financial Aid Allowable Costs / Cost Principles Material Weakness
Identifying Number: Finding No. 2023-002: Special Tests – Enrollment Reporting and Gramm-Leach-Bliley Act Compliance/Material Weakness Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Bleach-Bliley Act, which are both part...
Identifying Number: Finding No. 2023-002: Special Tests – Enrollment Reporting and Gramm-Leach-Bliley Act Compliance/Material Weakness Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Bleach-Bliley Act, which are both part of special tests identified in the 2023 Compliance Supplement. ¬ Corrective Actions Taken or Planned: Responsible Official: Iman Riddick, Registrar, Dean Lane, Chief Information Officer (CIO) Anticipated Completion Date: 06/30/2024 View of Responsible Individuals: Management agrees with the assessment and finding. Dean Lane, CIO, will review the annual updates to the Student Financial Assistance Cluster within the OMB Compliance Supplement to ensure the Institute has policies, procedures, and controls in place for all required compliance requirements. For the noncompliance identified around the Gramm-Leach Bliley Act, the Institute will ensure compliance by establishing a formal written policy that will be created by Dean Lane, CIO, that addresses all required elements for a written information security program listed in the OMB Compliance Supplement. The CFO will review the policy once completed to ensure all required elements within the Compliance Supplement are included. For the noncompliance identified around the Enrollment Reporting special test, the Institute plans to have the Registrar attend comprehensive trainings around enrollment reporting offered by the National Student Clearinghouse (NSC) to further educate and enhance their understanding around the enrollment reporting compliance requirement. In addition, the Institute will have each month’s enrollment data submission by the Registrar to the National Student Clearinghouse reviewed by the Director of Financial Aid to verify completeness, accuracy, and timeliness of reporting. This will allow the Institute to correct any inaccurate reporting and verify timely submissions.
View Audit 304975
Finding 395027 (2023-102)
Significant Deficiency 2023
Community Legal Services
AZ
Special Tests & Provisions Reporting Significant Deficiency
Prior to 2018, obtaining the simple agreement, when required by LSC regulations, was the responsibility of the managing attorney for the unit or office. In 2018, this responsibility was transferred to the Human Resources Administrator to ensure this document and others were timely obtained and place...
Prior to 2018, obtaining the simple agreement, when required by LSC regulations, was the responsibility of the managing attorney for the unit or office. In 2018, this responsibility was transferred to the Human Resources Administrator to ensure this document and others were timely obtained and placed in the employee’s personal file. Based on these findings, all current employees, for whom a simple agreement was not in the personnel file, were required to sign the agreement or submit a copy of the agreement they previously signed. All current employees, required to sign the simple agreement, have one on file. Human Resources will continue to obtain the agreements as part of the new employee onboarding process.
View Audit 304957
Finding 395025 (2023-101)
Significant Deficiency 2023
Community Legal Services
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
One of the two meeting minutes noted, January 30, 2023, was approved at the March 3, 2023 board meeting and submitted to LSC on May 9, 2023. The minutes of the May 22, 2023 meeting have not been approved and should not have been submitted on September 7, 2023. The minutes for the May 22, 2023 meetin...
One of the two meeting minutes noted, January 30, 2023, was approved at the March 3, 2023 board meeting and submitted to LSC on May 9, 2023. The minutes of the May 22, 2023 meeting have not been approved and should not have been submitted on September 7, 2023. The minutes for the May 22, 2023 meeting will be placed on the upcoming Executive Committee meeting agenda for review and approval as appropriate. Upon approval, the May 22, 2023 meeting minutes will be re‐submitted to LSC. CLS recently implemented a new process. If there is not a quorum at a full board meeting, the minutes that were on that meeting’s agenda for approval will be placed on the next scheduled Executive Committee meeting for review and approval. For example, if there is no quorum at the January full board meeting, all meeting minutes that were scheduled for review and approval at that meeting will be placed on the agenda for the Executive Committee meeting later that month for approval and reported out to the full board at its next regularly scheduled meeting in March. This will ensure timely review, approval and submission of minutes for board and committee meetings.
View Audit 304957
National Organization for Victim Assistance, Inc.
VA
Reporting
2023-007 Timely Submission of Quarterly Financial Status Reports The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.
2023-007 Timely Submission of Quarterly Financial Status Reports The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.
View Audit 304930
Finding 395008 (2023-006)
Significant Deficiency 2023
National Organization for Victim Assistance, Inc.
VA
Reporting Significant Deficiency Internal Control / Segregation of Duties
2023-006 Timely Submission of Quarterly Financial Status Reports The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.
2023-006 Timely Submission of Quarterly Financial Status Reports The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.
View Audit 304930
Finding 395007 (2023-005)
Significant Deficiency 2023
National Organization for Victim Assistance, Inc.
VA
Reporting
2023-005 Internal Control over Compliance - Review of Reports Submitted The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.
2023-005 Internal Control over Compliance - Review of Reports Submitted The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.
View Audit 304930
Finding 395005 (2023-003)
Material Weakness 2023
National Organization for Victim Assistance, Inc.
VA
Reporting Allowable Costs / Cost Principles
2023-003 Federal Grant Policies and Procedures We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approva...
2023-003 Federal Grant Policies and Procedures We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.
View Audit 304930
Legal Aid Society of Mid-New York, Inc.
NY
Reporting Internal Control / Segregation of Duties
The Executive Director is currently working with senior management to review and update the Organization's accounting procedures manual to align it to the LSC Financial Guide.
The Executive Director is currently working with senior management to review and update the Organization's accounting procedures manual to align it to the LSC Financial Guide.
View Audit 304918
Fulton Gardens II Corporation
TX
Reporting
The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. Response: Management will transfer from the operating account into the tenant security deposit account in an amount sufficient to cover the tenant security deposit liability.
The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. Response: Management will transfer from the operating account into the tenant security deposit account in an amount sufficient to cover the tenant security deposit liability.
View Audit 304901
Fulton Gardens II Corporation
TX
HUD Housing Programs Reporting
Funds were withdrawn from the reserve for replacement account to cover an operational shortfall and were withdrawn without HUD approval. Response: Management will refund the replacement reserve for the cash withdrawn as soon as possible.
Funds were withdrawn from the reserve for replacement account to cover an operational shortfall and were withdrawn without HUD approval. Response: Management will refund the replacement reserve for the cash withdrawn as soon as possible.
View Audit 304901
5199 Mission Street Senior Housing, Inc.
CA
HUD Housing Programs Reporting
Administrative delays resulted in poor cash flow in 2023. Those delays have been resolved and Management expects to fund the replacement reserve adequately for 2024 and catch up with the missed deposits from 2023.
Administrative delays resulted in poor cash flow in 2023. Those delays have been resolved and Management expects to fund the replacement reserve adequately for 2024 and catch up with the missed deposits from 2023.
View Audit 304886
National Church Residences of Southern California D/b/a Burke Manor
OH
Procurement, Suspension & Debarment HUD Housing Programs Reporting
Finding Number: 2023-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. The Corporation made 3 deposits, a suspension was approved for 6 months, therefore 3 months were underfunded. Planned Corrective Action: Management will be...
Finding Number: 2023-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. The Corporation made 3 deposits, a suspension was approved for 6 months, therefore 3 months were underfunded. Planned Corrective Action: Management will be making payments during the year ended August 31, 2024 in order to correct the funding of the replacement reserve account. Contact person responsible for corrective action: Jill Kolb, Vice President Housing Accounting Anticipated Completion Date: August 31, 2024 Contact person responsible for corrective action: Jill Kolb, Vice President Housing Accounting Anticipated Completion Date: August 31, 2024
View Audit 304859
Kaaterskill Commons, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Kaaterskill Commons, Inc. agrees with the...
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Kaaterskill Commons, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Bryan Mahoney, Chief Financial Officer, at (518) 828-8090.
View Audit 304840
Finding 394962 (2023-001)
Significant Deficiency 2023
Polk County, Florida
FL
Reporting Subrecipient Monitoring Significant Deficiency
2023-001-Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Covid-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obliga...
2023-001-Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Covid-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obligations match actuality. We recommend timely reconciliation of accounting transactions to allow for accurate reporting of expenditures through the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The findings noted on the FY 22/23 audit regarding expenditures and obligations were in direct correlation with the findings noted on the FY 21/22 audit. At the close of the FY 21/22 audit, quarter one and quarter two reports had been filed with Treasury. Leading into quarter three, corrections to reporting obligations were being addressed and corrected. As of the fourth quarter reporting cycle, all expenses and obligation issues were corrected. Name(s) of the contact person(s) responsible for corrective action: Christia Johnson, Budget and Management Services Director Planned completion date for corrective action plan: As mentioned above, this has already been addressed as part of the FY 21/22 audit that was finalized in April 2023, 7 months into FY 2022/23. The Budget Office will continue to follow the procedures that were put into place more than halfway through FY 22/23.
View Audit 304828
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