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Corrective Action Plans

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Finding 392729 (2023-001)
Significant Deficiency 2023
Park Ridge-Niles School District 64
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 303004
Finding 392685 (2023-001)
Significant Deficiency 2023
Southeast Alabama Regional Planning & Development Commission
AL
Reporting
Recommendation: The program manager should review with staff all requirements for grant reporting and ensure that future reporting deadlines are met. Views of Responsible Official: Reports were not filed timely due to transition between leadership in both the Finance and Head Start Departments. Th...
Recommendation: The program manager should review with staff all requirements for grant reporting and ensure that future reporting deadlines are met. Views of Responsible Official: Reports were not filed timely due to transition between leadership in both the Finance and Head Start Departments. The Executive Director became aware fo the reporting issues and, during the initial training, ensured the Chief Financial Officer and Head Start Director were aware of the reporting requirements noted on the applicable grant agreements.
View Audit 302987
Finding 392630 (2023-001)
Material Weakness 2023
Community Housing Solutions
OH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management
The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and app...
The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and appropriate level of review and approval prior to charging costs to a federal program. The same individual was approving timecards and reimbursement packets without an additional layer of review. Additionally there was no documentation of review of the reimbursement packets prior to being submitted for reimbursement. Planned Corrective Action: Management has implemented a process to ensure review of the reports prior to finalization and submission to the funder. One person will gather data and appropriate paperwork for reporting and reimbursement purposes. To ensure proper segregation of duties, there will be 2 different individuals that approve timecards and gather reimbursement packets. In addition, a second person will review and approve completed reports and packet prior to submission. This review process will be properly documented and evidenced through signature of the reports. Anticipated Completion Date: March 31, 2024 Contact Person: Pam Schuellerman, Executive Director
View Audit 302933
City of Raton, New Mexico
NM
Reporting § 200.512
2023-001 — Late Submission of the Annual Federal Reporting Package Corrective Action: The City has successfully filled the critical vacancies in the accounting department and is looking to add one additional position before the end of the fiscal year. To address the need for financial reporting cont...
2023-001 — Late Submission of the Annual Federal Reporting Package Corrective Action: The City has successfully filled the critical vacancies in the accounting department and is looking to add one additional position before the end of the fiscal year. To address the need for financial reporting continuity, the City will cross-train accounting personnel to help ensure all financial reporting duties, including the preparation of capital asset records, are adequately covered. This will help ensure that the annual federal reporting package is completed and submitted within nine months after the end of the audit period. Person Responsible: Michael Anne Antonucci, Clerk/Treasurer Estimated Completion Date: March 31, 2024
View Audit 302924
Westhaven, INC
OH
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Finding Number: 2023-001 Condition: The Corporation failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The Corporation refunded the security deposit 38 days after move out on December 19th, 2023. Contact person responsible for corr...
Finding Number: 2023-001 Condition: The Corporation failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The Corporation refunded the security deposit 38 days after move out on December 19th, 2023. Contact person responsible for corrective action: Jill Kolb, Vice President – Housing Accounting Anticipated Completion Date: December 31, 2023
View Audit 302882
National Church Residences Mercedarian of Cleveland, Oh
OH
HUD Housing Programs Reporting
Comments on Findings and Recommendation: Management acknowledges failure to comply with the provisions of the HUD Regulatory Agreement requiring the property to be maintained in good repair and condition. Actions Taken or Planned: The Corporation promptly corrected all exigent health and safety i...
Comments on Findings and Recommendation: Management acknowledges failure to comply with the provisions of the HUD Regulatory Agreement requiring the property to be maintained in good repair and condition. Actions Taken or Planned: The Corporation promptly corrected all exigent health and safety items. Repairs were completed throughout the building in order to ensure compliance with the requirements of the Regulatory Agreement. Status of Corrective Actions on Prior Findings: N/A - No prior year findings.
View Audit 302869
Finding 392589 (2023-001)
Significant Deficiency 2023
Hattiesburg Area Senior Services, Inc. - Wesley Manor I
MS
HUD Housing Programs Reporting Internal Control / Segregation of Duties
March 26, 2024 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") ...
March 26, 2024 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for the year ended December 31, 2023. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Current Findings on the Schedule of Findings and Questioned Costs Audit Finding #2023-001 / ALN 14.157 – Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected and any future materials produced include the equal housing opportunity logo. Action Taken: To be cost effective, the current video advertisements are run for a period of time and then updated when the commercial run has ended. Controls have been put in place to ensure the logo is placed on all future marketing materials, especially commercial advertisements. Status of Corrective Actions on the Schedule of Prior Year Audit Findings Audit Finding #2022-001 / ALN 14.157 – Equal Housing Opportunity Logo Action Taken: To be cost effective, the current video advertisements are run for a period of time and then updated when the commercial run has ended. Controls have been put in place to ensure the logo is placed on all future marketing materials, especially commercial advertisements. Should you need anything further or have any questions regarding management's plan of correction response, you may contact me at Mississippi Methodist Senior Services, Inc. (662-844-8977) or by email at jim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.
View Audit 302867
Finding 392588 (2023-001)
Significant Deficiency 2023
Lauderdale Se Svcs, Inc. - Aldersgate Retirement Center - Phase I
MS
HUD Housing Programs Reporting Internal Control / Segregation of Duties
March 26, 2024 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for th...
March 26, 2024 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the year ended December 31, 2023. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Current Findings on the Schedule of Findings and Questioned Costs Audit Finding #2023-001 / ALN 14.155 – Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected, and any future materials produced include the equal housing opportunity logo. Action Taken: To be cost effective, the current video advertisements are run for a period of time and then updated when the commercial run has ended. Controls have been put in place to ensure the logo is placed on all future marketing materials, especially commercial advertisements. Status of Corrective Actions on Findings on the Schedule of Prior Year Audit Schedule of Findings and Questions Costs Audit Finding #2022-001 / ALN 14.155 – Equal Housing Opportunity Logo Action Taken: To be cost effective, the current video advertisements are run for a period of time and then updated when the commercial run has ended. Controls have been put in place to ensure the logo is placed on all future marketing materials, especially commercial advertisements. Should you need anything further or have any questions regarding management's plan of correction response you may contact me at Mississippi Methodist Senor Services, Inc. (662-844-8977) or by email at jim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.
View Audit 302866
Montgomery Supported Housiing INC
TX
Questioned Costs HUD Housing Programs Reporting
Management fees and bookkeeping fees for the year ended December 31, 2023 were overpaid. By $120. Management repaid the $120 on 04/04/2024 by deducting $120 from the management fee for April. Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in ...
Management fees and bookkeeping fees for the year ended December 31, 2023 were overpaid. By $120. Management repaid the $120 on 04/04/2024 by deducting $120 from the management fee for April. Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in Property Management, LLC; Management Agent; 6800 Park Ten Blvd, Ste 184-W; San Antonio, TX 78213
View Audit 302860 Questioned Costs: $1
South County Mental Health Center, Inc.
FL
Reporting § 200.512
Action Taken: A perfect storm of the CFO vacancy (however the organization believed the CFO was coming back soon). It was believed the Controller could handle a short period of absence from the CFO. The extended delay of hiring a competent CFO proved too taxing on the Controller which contributed to...
Action Taken: A perfect storm of the CFO vacancy (however the organization believed the CFO was coming back soon). It was believed the Controller could handle a short period of absence from the CFO. The extended delay of hiring a competent CFO proved too taxing on the Controller which contributed to the Controller’s resignation. A third‐party software conversion in March 2023, a payroll conversion which began in August 2023, and recent turnover of staff in the A/P and A/R positions had placed an enormous load on the controller’s position which is the reason for the late audit and other reports. None of the above is currently an issue and the necessary functions of the accounting and finance areas are performing in a timely manner with the understanding that areas requiring additional analyzes and training will be addressed as we progress into the future. Future reports and audits will be performed in a timely manner.
View Audit 302847
Finding 392489 (2023-015)
Material Weakness 2023
City of Laurel
MT
Subrecipient Monitoring Reporting
NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, GRANT No. Direct and AM-23-0287 Name of contact person: Kelly Strecker Corrective Action: The City commits to ensuring that a procurement policy be put in place that will allow it to comply...
NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, GRANT No. Direct and AM-23-0287 Name of contact person: Kelly Strecker Corrective Action: The City commits to ensuring that a procurement policy be put in place that will allow it to comply with procurement standards outlined in the Uniform Guidance. Proposed Completion Date: December 1, 2024
View Audit 302828
Finding 392395 (2023-002)
Significant Deficiency 2023
Sicangu Oyate Ho, INC
SD
Reporting Significant Deficiency
Management Response: The School will ensure that the Single Audit reporting package is completed and submitted within the timeline as required by Uniform Guidance. Anticipated Completion Date: March 31, 2025 Responsible Party: Maria Walking Eagle, Business Manager
Management Response: The School will ensure that the Single Audit reporting package is completed and submitted within the timeline as required by Uniform Guidance. Anticipated Completion Date: March 31, 2025 Responsible Party: Maria Walking Eagle, Business Manager
View Audit 302745
Finding 392393 (2023-002)
Significant Deficiency 2023
Wyoming Department of Transportation
WY
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.208 § 200.339
Upon learning of the requirement for the Federal Funding Accountability and Transparency Act (FFATA) reporting, the Highway Safety (HS) office completed the reporting in January 2024. The highway safety office completed FFATA reporting for grants from 2019-2023 which resulted in nine sub-awards bein...
Upon learning of the requirement for the Federal Funding Accountability and Transparency Act (FFATA) reporting, the Highway Safety (HS) office completed the reporting in January 2024. The highway safety office completed FFATA reporting for grants from 2019-2023 which resulted in nine sub-awards being reported. Going forward HS will complete the FFATA reporting after the subaward agreement is signed. During the year, HS will review agreements for additional obligations and update the FFATA reporting as necessary. Also, at the end of the year HS will conduct a final review to ensure all FFATA reporting was completed. Additionally, the Internal Review (IR) program has met with all of the grant administrators on January 29, 2024 to let them know about the FFATA requirements for each of their funding types. IR discussed the FFATA reporting requirement for sub-awards over $30,000. Each grant administrator will determine the best way to report their sub-awards in the Federal Subaward Reporting System (FSRS). Contact: Karson James, Highway Safety Grants Coordinator, Highway Safety and Mariá LaBorde, Internal Review Manager, Internal Review Anticipated Completion Date: January 29, 2024
View Audit 302740
Averett University
VA
Reporting
Averett University Corrective Action Plan U.S. Department of Education Averett University respectfully submits that following corrective action plan for the year ended June 30, 2023. Audit Period: June 30, 2023 2023-001 Lack of timely filing of Data Collection Form to the Federal Audit Clearinghouse...
Averett University Corrective Action Plan U.S. Department of Education Averett University respectfully submits that following corrective action plan for the year ended June 30, 2023. Audit Period: June 30, 2023 2023-001 Lack of timely filing of Data Collection Form to the Federal Audit Clearinghouse Criteria: A Single Audit requires the submission of the Date Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of an auditor’s report, or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The DCF for fiscal year 2022-2023 was not submitted to the FAC within the required timeline. Action Taken: Current staffing has been increased to improve the timely preparation and submission of the audit data. The late submission for Fiscal Year 22-23 was an anomaly, the result of what could be called the perfect storm. The Controller resigned on Jun e30, 2023, following within days, by the departure of a Senior Accountant. Adding to the problem, the institution is in the throes of implementing a new ERM. Operations are stabilizing now, even though the CFO/COO resigned April 1, 2024. Filling the vacant CFO/COO position and other vacancies within the Business Office are being given top priority. Again, the untimely filing of FY23 was an anomaly that will not be repeated in further fiscal years. Responsible Party: Dr. Tiffany M. Franks Point of Contact: Gary McCombs Expected date of correction: 6-30-24
View Audit 302674
Finding 392300 (2023-001)
Significant Deficiency 2023
Southern Union State Community College
AL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303
Dealing with multiple HEERF grants was challenging because each grant required recording in a separate restricted fund. The college omitted one of these funds from the December 2022 quarterly HEERF report. The accountant for restricted grants did not realize a $71,280 purchase order was paid before ...
Dealing with multiple HEERF grants was challenging because each grant required recording in a separate restricted fund. The college omitted one of these funds from the December 2022 quarterly HEERF report. The accountant for restricted grants did not realize a $71,280 purchase order was paid before the end of the quarter, resulting in inaccurate reporting for the quarter. For future reports, the accountant for restricted grants will review all open purchase orders for payment to ensure that paid expenses are correctly included on the published report.
View Audit 302624
Finding 392296 (2023-002)
Significant Deficiency 2023
Southern Union State Community College
AL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The Student Financial Aid department will address the circumstances of the finding by working with the institution’s primary contact at the National Student Clearinghouse before Fall 2024. They will review and establish a scheduled transmission of reporting to meet the standards of The Department of...
The Student Financial Aid department will address the circumstances of the finding by working with the institution’s primary contact at the National Student Clearinghouse before Fall 2024. They will review and establish a scheduled transmission of reporting to meet the standards of The Department of Education Title IV programs. The Financial Aid Director and Registrar will work closely together to revise the unofficial withdrawal process before Fall 2024. The new process should ensure unofficial withdrawals are reported promptly, with accurate data, and within the roster file, based on the 50% midpoint of the semester instead of the last date of attendance. Testing will be conducted randomly during Fall 2024 to ensure the accuracy of the new process and the information reported in each roster file.
View Audit 302624
Carlyle Community Unit School Dist. #1
IL
Reporting Internal Control / Segregation of Duties
We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
View Audit 302582
Finding 392291 (2023-001)
Significant Deficiency 2023
L.b.s.h. Housing Corporation
NY
Reporting
Management will work with their independent auditor to ensure that a proper data collection form will be submitted on a timely basis for the 2023 audit.
Management will work with their independent auditor to ensure that a proper data collection form will be submitted on a timely basis for the 2023 audit.
View Audit 302569
Drake Manor Housing Development Fund Corporation
MA
HUD Housing Programs Reporting
Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (3) Audit ...
Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (3) Audit Finding 2023-003 - Financial Reporting (d) Comments on the finding and recommendation: Management agrees with the finding. (e) Actions Taken: Management has taken appropriate actions to timely submit the audit information. (f) Anticipated Completion Date: Management anticipates timely filing the required financial information for December 31, 2023 by the due date of March 31, 2024.
View Audit 302540
Finding 392255 (2023-001)
Significant Deficiency 2023
Pueblo of Laguna Department of Education
NM
Reporting
2023-001 – Reporting Corrective Action: The Grants Manager has updated our internal worksheet used for preparation of the SF-425 for our BIE programs so that the Repair and Replacement of Indian Schools expenditures are reported. The Grants Manager has also developed a reporting matrix for all of th...
2023-001 – Reporting Corrective Action: The Grants Manager has updated our internal worksheet used for preparation of the SF-425 for our BIE programs so that the Repair and Replacement of Indian Schools expenditures are reported. The Grants Manager has also developed a reporting matrix for all of the Department’s grants, including the semi-annual Head Start grants. Person Responsible: Eric Olson, Controller/Grants Manager Completion Date: June 30, 2024
View Audit 302511
Finding 392222 (2023-001)
Significant Deficiency 2023
Voices of Stephenson County
IL
Internal Control / Segregation of Duties Reporting
It is not economically feasible to hire additional staff to resolve the segregation of duties issue. The board will continue to review financial statements, budget vs. actual results, bank reconciliations and expense reports. See full Corrective Action Plan on district letterhead.
It is not economically feasible to hire additional staff to resolve the segregation of duties issue. The board will continue to review financial statements, budget vs. actual results, bank reconciliations and expense reports. See full Corrective Action Plan on district letterhead.
View Audit 302435
Finding 392216 (2023-001)
Significant Deficiency 2023
Appalachian Regional Healthcare System, Inc.
GA
Questioned Costs Allowable Costs / Cost Principles Reporting
FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-001 COVID-19 Provider Relief Fund (PRF) – Period 4 Recommendation: • We recommend the System design and implement controls, including levels of review, to ensure qualifying expenses submitted are in accordance with the HHS guideli...
FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-001 COVID-19 Provider Relief Fund (PRF) – Period 4 Recommendation: • We recommend the System design and implement controls, including levels of review, to ensure qualifying expenses submitted are in accordance with the HHS guidelines with supporting documentation retained. • Action Taken: Management agrees with this finding as stated and the additional actions that will be taken by the System. Management will design controls to establish an adequate review process to ensure consistent and accurate calculations and reconciliations in accordance with HHS guidelines. Rick Cassady, CFO
View Audit 302428 Questioned Costs: $1
Finding 392167 (2023-001)
Material Weakness 2023
Bandon Community Health Center Dba Coast Community Health Center
OR
Special Tests & Provisions Material Weakness Reporting
2023-001 Special Tests and Provisions - Sliding Fee Discounts Corrective Action Plan Management will create a Procedure for transferring major data systems, such as the EMR, to include transfer of appropriate financial transaction information and/or retention of access to the legacy system until all...
2023-001 Special Tests and Provisions - Sliding Fee Discounts Corrective Action Plan Management will create a Procedure for transferring major data systems, such as the EMR, to include transfer of appropriate financial transaction information and/or retention of access to the legacy system until all audit and record retention requirements are met. Anticipated completion date March 31, 2024 Contact person responsible for corrective action Kendra Newbold, Interim CEO
View Audit 302373
Finding 392148 (2023-005)
Material Weakness 2023
City of Baldwin Park
CA
Subrecipient Monitoring HUD Housing Programs Reporting § 200.327
2023-005 - Reporting – Internal Control and Compliance over Reporting (Material Weakness) Condition: Community Development Block Grants-Entitlement Grants Cluster The City did not submit the required Cash on Hand Quarterly Report in a timely manner. The quarterly Cash on Hand Quarterly Report for th...
2023-005 - Reporting – Internal Control and Compliance over Reporting (Material Weakness) Condition: Community Development Block Grants-Entitlement Grants Cluster The City did not submit the required Cash on Hand Quarterly Report in a timely manner. The quarterly Cash on Hand Quarterly Report for the all of the four (4) reporting periods were submitted on February 26, 2024. The City did not submit any of the four (4) quarterly Section 15011 Reports for the year ended June 30, 2023. Housing Voucher Cluster The audited Financial Data Schedule (FDS) for the fiscal year ended June 30, 2022 was not submitted on or before the March 31, 2023 due date. The unaudited Financial Data Schedule (FDS) for the fiscal year ended June 30, 2023 was not submitted on or before the August 31, 2023 due date. We also noted for 2 out of 4 VMS reports tested, there was no evidence of review and approval prior to submission to HUD. A nonstatistical sample of 4 out of 12 VMS reports were selected for test work. Management concurs. Corrective Actions: Due to large staff turnover in the Housing Department and Finance Department during the last 2 years, the reporting has been delayed. The City will submit all the approved reports stated above timely going forward. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Rose Tam, Director of Finance Albert Trinh, Accounting Manager Projected Implementation Date: Immediately implemented.
View Audit 302364
Finding 392131 (2023-004)
Material Weakness 2023
Tgu Public School District No. 60
ND
Special Tests & Provisions Material Weakness Reporting § 200.326
Official Responsible for Ensuring CAP Lorie Werle, business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Lorie Werle, business manager, necessary training. The Planned Completion Date of CAP Immediately
Official Responsible for Ensuring CAP Lorie Werle, business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Lorie Werle, business manager, necessary training. The Planned Completion Date of CAP Immediately
View Audit 302350
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