Corrective Action Plans

Finding 9985 (2023-001)

None 2023

Mmm Roseland INC

TX

HUD Housing Programs Cash Management Reporting

Audit Finding 2023-001: Surplus cash should be funded to the residual receipts account within 60 days of year end. Management made a deposit on December 5, 2023 for $194,026 which was 5 days late and short due to the audit of the financial statements not being completed at the time. Response: In t...

Audit Finding 2023-001: Surplus cash should be funded to the residual receipts account within 60 days of year end. Management made a deposit on December 5, 2023 for $194,026 which was 5 days late and short due to the audit of the financial statements not being completed at the time. Response: In the future, management will calculate surplus cash prior to the audit. Additionally, management will make the additional required deposit as soon as possible.

View Audit 13623

Finding 9981 (2023-001)

Significant Deficiency 2023

Harford Community College

MD

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

U.S. Department of Education 2023-001: Special Tests and Provisions - National Student Loan Data System (NSLDS) Reporting Condition: Student’s change in enrollment status was not properly reported to National Student Loan Data System (NSLDS). Recommendation: We recommend the College review its repor...

U.S. Department of Education 2023-001: Special Tests and Provisions - National Student Loan Data System (NSLDS) Reporting Condition: Student’s change in enrollment status was not properly reported to National Student Loan Data System (NSLDS). Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses and enrollment information are correctly and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College worked with the National Student Clearinghouse (NSC) to correct and update the students’ statuses to graduation. Per the recommendation of the NSC Audit Resource Division, the College will now add an additional graduate only file to the enrollment verify file and submit the degree verify file after the enrollment graduate file had been submitted. After these reports are run any students who are still being put on the graduate not applied list will be manually updated by the Registrar Office. Name of the contact person responsible for corrective action: Courtney Mitchell, Registrar Planned completion date for corrective action plan: November 30, 2023

View Audit 13614

Finding 9977 (2023-006)

Significant Deficiency 2023

Rockford Area Public Schools

MN

Subrecipient Monitoring Cash Management Eligibility

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible ...

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Dr. Jeff Ridlehoover, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 13606

Finding 9934 (2023-006)

Significant Deficiency 2023

Nippersink School District No. 2

IL

Cash Management Reporting

Condition: One of the transactions claimed was for more than the check amount. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO M...

Condition: One of the transactions claimed was for more than the check amount. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A

View Audit 13565

Finding 9921 (2023-002)

Significant Deficiency 2023

Florida Southern College

FL

Student Financial Aid Reporting Significant Deficiency

Enrollment Reporting Recommendation: We recommend that the College review and implement procedures to ensure the correct date and status is reported to the NSLDS in all cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response...

Enrollment Reporting Recommendation: We recommend that the College review and implement procedures to ensure the correct date and status is reported to the NSLDS in all cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For the two students who were dual degree, manual entry errors were the cause and were corrected. The College will implement a process in September 2023 where a second reviewer from Institutional Research will review the manual entry for student status changes to ensure that the correct dates are reported to NSDLS. For the third student, the timing of the notification of withdrawal, which had to be processed retroactively, and when the certification file was sent to NSDLS caused the student to be left out of the certification file. The College has added additional College officials (in Institutional Research) to the daily and monthly withdrawal lists so students who are processed retroactively will not be missed. Name(s) of the contact person(s) responsible for corrective action: Lindsay Thibodaux Planned completion date for corrective action plan: September 2023

View Audit 13554

Finding 9914 (2023-008)

Significant Deficiency 2023

Edgecombe County

NC

Eligibility Reporting Significant Deficiency

Finding: 2023-008 Untimely Review of SSI Termination Section III - Federal Award Findings and Question Costs (continued) Corrective Action: MA-1000 SSI Medicaid Automated Process Section VII - SSI Terminations training will be conducted with all workers. SSI termination reports will be monitored to ...

Finding: 2023-008 Untimely Review of SSI Termination Section III - Federal Award Findings and Question Costs (continued) Corrective Action: MA-1000 SSI Medicaid Automated Process Section VII - SSI Terminations training will be conducted with all workers. SSI termination reports will be monitored to ensure that there is not an untimely review of terminated SSI recipients. Documentation templete will be used to ensure that all online verifications have been completed and the evidence matches the information in NCFAST. Medicaid Supervisors and Quality Control workers will review files internally to ensure that OVS is ran and AB is evaluated for all Medicaid programs when SSI is terminated. Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner - Medicaid Supervisors Corrective actions for finding 2023-004, 2023-005, 2023-006, 2023-007, 2023-008 also apply to the State Award findings. Edgecombe County, NC Section IV - State Award Findings and Question Costs Corrective Action: MA-2261 1/3 Reduction, MA-2280 CAP, and MA-2230 Financial Resources training completed with all workers. Caseworkers will be instructed to end date evidence and start a new evidence for the new receritification period to show the updated information. Caseworkers will be instructed to run OVS/AVS prior to working any evidence in the case. Documentation template will serve as a reminder to ensure online verifications are ran on each case. Medicaid Supervisors and Quality Control workers will review files internally to ensure policy is applied to all cases and online verifications are completed and documented. Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024. Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024.

View Audit 13548

Finding 9880 (2023-004)

Significant Deficiency 2023

Lower Elkhorn Natural Resources District

NE

Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments.

View Audit 13511

Finding 9873 (2023-001)

Significant Deficiency 2023

City of Medford

OR

Subrecipient Monitoring Reporting

Finding Reference Number: 2023-001 Description of Finding: The City has not implemented the proper controls to ensure all required Federal Funding Accountability and Transparency Act (FFATA) reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City...

Finding Reference Number: 2023-001 Description of Finding: The City has not implemented the proper controls to ensure all required Federal Funding Accountability and Transparency Act (FFATA) reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City concurs with this finding. Corrective Action: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on 12/11/2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Projected Completion Date: January 16, 2024 Name of Contact Person: Sheila Giorgetti, Grants Manager, Housing & Community Services Division

View Audit 13510

Finding 9737 (2023-004)

Significant Deficiency 2023

Putnam County, Tennessee

TN

Questioned Costs Procurement, Suspension & Debarment Cash Management

The following steps have been implemented regarding the Education for Homeless Chidren and Youth grants: All gift cards have been secured at the Putnam County Board of Education central office in a secured area and in a locked safe. All gift cards are being signed out with documentation. Supporting ...

The following steps have been implemented regarding the Education for Homeless Chidren and Youth grants: All gift cards have been secured at the Putnam County Board of Education central office in a secured area and in a locked safe. All gift cards are being signed out with documentation. Supporting documentats are now being returned to the accounting department. Supporting documents are being stored within the accounting system. Supporting documents are being categorized in the correct grant. Reimbursement requests will not be made until after the final purchase of any goods or services have transpired. No purchases of gift cards will take place at the end of the year unless the final purchases of any goods or services will be able to take place before the end of the fiscal year.

View Audit 13488 Questioned Costs: $1

Finding 9710 (2023-001)

Significant Deficiency 2023

The Corporation of Haverford College

PA

Reporting Student Financial Aid Significant Deficiency

U.S. Department of Education 2023-001 - National Student Loan Data Systems (NSLDS) Enrollment Reporting – Federal Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NS...

U.S. Department of Education 2023-001 - National Student Loan Data Systems (NSLDS) Enrollment Reporting – Federal Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: These findings result from programming used to pull data files to be submitted to NSLDS via a third-party NSC (National Student Clearinghouse) and issues with the timing of reported data being sent to NSLDS from NSC. In the short term, the Registrar’s Office will review the accuracy of the programming behind the data files generated and submitted to the NSLDS via the NSC and will manually review students with program changes for accuracy. In the longer term, the Registrar’s Office will assess its current method for reporting accurate enrollment and enrollment status changes via a third-party NSC vs. the possibility of submitting to the NSLDS directly. That work may require partnership with external consultants. Name(s) of the contact person(s) responsible for corrective action: James Keane, Registrar Planned completion date for corrective action plan: Effective January 2024.

View Audit 13479

Finding 9709 (2023-002)

Significant Deficiency 2023

Sandy Creek Central Schoo District

NY

Reporting

Management will retrain personnel on procedures for completing and reviewing grant budgets and reports. Management will retrain the appropriate personnel aon the procedures for approving and processing payroll stipends.

View Audit 13464

Finding 9663 (2023-003)

Material Weakness 2023

Troy Ccsd 30_c

IL

Questioned Costs Reporting

The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized...

The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized since the start of FY24 and should improve the timeliness and accuracy of reporting. Expenditure reports will be generated to match what is reported with the underlying invoices attached to the transaction in the financial software

View Audit 13397 Questioned Costs: $1

Finding 9662 (2023-002)

Material Weakness 2023

Troy Ccsd 30_c

IL

Reporting

The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized...

The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized since the start of FY24 and should improve the timeliness and accuracy of reporting. Expenditure reports will be generated to match what is reported with the underlying invoices attached to the transaction in the financial software.

View Audit 13397

Finding 9653 (2023-001)

None 2023

Heights Towers Services Company

TX

HUD Housing Programs Eligibility Reporting

Audit Finding 2023-001: For three tenants selected for testing during the audit, incorrect amounts of tenant income and expenses were used in the computation of tenant rent and HUD assistance. Response: Management has prepared recertifications for the tenants found to have inaccurate calculations d...

Audit Finding 2023-001: For three tenants selected for testing during the audit, incorrect amounts of tenant income and expenses were used in the computation of tenant rent and HUD assistance. Response: Management has prepared recertifications for the tenants found to have inaccurate calculations during the audit. Additionally, management will conduct a review of the tenant and HUD assistance for all move-in tenants and prepare recertifications in case of errors. Training and experience will also improve the accuracy of the staff handling tenant certifications. Responsible Party:Linda G. Holder, Vice President/COO/Agent, Houston Housing Management Corporation, 2211 Norfolk, Suite 614,Houston, TX 77098

View Audit 13353

Finding 9652 (2023-003)

None 2023

Pono Homes, Inc.

MD

Eligibility Reporting

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all the tenant file compliance requirements. Action Taken: The Organization did not retain all required information in the tenant file. Going forward the Organization will retain all tenant f...

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all the tenant file compliance requirements. Action Taken: The Organization did not retain all required information in the tenant file. Going forward the Organization will retain all tenant file information and will review its current tenant files.

View Audit 13330

Finding 9651 (2023-002)

Material Weakness 2023

Pono Homes, Inc.

MD

Questioned Costs Cash Management HUD Housing Programs

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts’ compliance requirements. Action Taken: The Organization did not obtain approval to pay back the excess residual receipt amount. This led to the residual receipt account...

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts’ compliance requirements. Action Taken: The Organization did not obtain approval to pay back the excess residual receipt amount. This led to the residual receipt account being greater than its compliance amount. The Organization will request approval to pay back excess residual receipts.

View Audit 13330 Questioned Costs: $1

Finding 9650 (2023-001)

Material Weakness 2023

Pono Homes, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: In conjunction with Pono Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Pono Homes, Inc. should pay the invoice amount on a monthly basis.Action Taken: The audi...

Recommendation: In conjunction with Pono Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Pono Homes, Inc. should pay the invoice amount on a monthly basis.Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 13330 Questioned Costs: $1

Finding 9649 (2023-002)

None 2023

The Shire, Inc.

MD

Eligibility Reporting

Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of the tenant file compliance requirements. Action Taken: The Shire, Inc. did not retain all required information in the tenant file. Going forward the Organization will retain all tenant fi...

Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of the tenant file compliance requirements. Action Taken: The Shire, Inc. did not retain all required information in the tenant file. Going forward the Organization will retain all tenant file information and will review its current tenant files.

View Audit 13329

Finding 9648 (2023-001)

Material Weakness 2023

The Shire, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: In conjunction with The Shire, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, The Shire, Inc. should pay the invoice amount on a monthly basis. Action Taken: The audi...

Recommendation: In conjunction with The Shire, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, The Shire, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 13329 Questioned Costs: $1

Finding 9645 (2023-001)

Significant Deficiency 2023

Schuyler Head Start, Inc.

NY

Internal Control / Segregation of Duties Reporting

The Organization will review and follow their established policies and procedures over the submission of annual SF-425 reports. The submission was completed without the proper signature due to an abbreviated due date. Keith Chin ( our financial representative with Federal Head Start) had changed t...

The Organization will review and follow their established policies and procedures over the submission of annual SF-425 reports. The submission was completed without the proper signature due to an abbreviated due date. Keith Chin ( our financial representative with Federal Head Start) had changed the due date from 01/31/2024 to 12/12/2023. The CFO submitted the report without the Executive Director's signature in order to meet the Federal deadline. The CFO did have approval from the Executive Director over the phone to submit the report, but did not note this on the SF 425. After speaking with Chris Mott from Sciarabba Walker and Keith Chin from Federal Head Start, it was determined that Schuyler Head Start could submit the SF 425 on 01/31/2024, and therefore this report will be resubmitted by following the correct policies and procedures. In the future, no report will be submitted without the proper signatures and all reports submittted by Schuyler Head Start will be completed by following the published policies and procedures.

View Audit 13328

Finding 9636 (2023-003)

Significant Deficiency 2023

Detroit Housing Commission

MI

HUD Housing Programs Eligibility Subrecipient Monitoring

Finding Number: 2023-003 Condition: Participant files selected for testing did not include complete information to support the participant's income to determine the level of benefits provided. Planned Corrective Action: The Housing Choice Voucher Program will work towards and maintain program compli...

Finding Number: 2023-003 Condition: Participant files selected for testing did not include complete information to support the participant's income to determine the level of benefits provided. Planned Corrective Action: The Housing Choice Voucher Program will work towards and maintain program compliance to ensure we are meeting all regulatory requirements. We will do this through staff hiring and restructuring. Ongoing in- house as well as Industry training to stay current and skilled on all program rules and updates as it pertains to the HCV Program with monthly and weekly reporting and monitoring. DHC understands the challenges outlined above and we have implemented measures to improve, redefine, address, and resolve all items according to HUD best practices. We will continue our ongoing efforts and have measurable goals with set dates and timelines. That will show marked improvement over the next 6-12 months in the following areas.  Reduction of Annual recertifications.  Increased utilization.  Increased PBV potential/new RFP.  PIC error corrective actions.  Increased landlord outreach/landlord Fairs.  Customer Service improvement/Call Center Staffing.  Continued industry training for all HCV Housing Specialist.  HCV Department RFP contract proposal. Contact person responsible for corrective action: Felicia Burris, HCV Interim Director. Anticipated Completion Date: 06/30/2024

View Audit 13310

Finding 9635 (2023-002)

Material Weakness 2023

Detroit Housing Commission

MI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding Number: 2023-002 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Ren...

Finding Number: 2023-002 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupancy Supervisor. The Department Manager and Supervisor will continue to utilize all Yardi monitoring reports to ensure the Department is operating in accordance with industry standards. Reporting will be done and monitored monthly to meet set goals. We know and maintain we will work in accordance with HUD rules and regulations where Annual Recertification processes are concerned. Weekly; Department Manager will review the certification pipeline to ensure compliance and follow up with the Housing Specialist to ensure compliance and meeting set weekly and monthly goals and metrics. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 13310 Questioned Costs: $1

Finding 9634 (2023-001)

Material Weakness 2023

Detroit Housing Commission

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding Number: 2023-001 Condition: DHC did not complete fiscal year 2023 recertification. Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupanc...

Finding Number: 2023-001 Condition: DHC did not complete fiscal year 2023 recertification. Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupancy Supervisor. The Department Manager and Supervisor will continue to utilize all Yardi monitoring reports to ensure the Department is operating in accordance with industry standards. Reporting will be done and monitored monthly to meet set goals. We know and maintain we will work in accordance with HUD rules and regulations where Annual Recertification processes are concerned. Weekly; Department Manager will review the certification pipeline to ensure compliance and follow up with the Housing Specialist to ensure compliance and meeting set weekly and monthly goals and metrics. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 13310

Finding 9624 (2023-004)

None 2023

Mahalo Homes, Inc.

MD

Eligibility Reporting

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all the tenant file compliance requirements. Action Taken: The Organization did not retain all required information in the tenant file. Going forward the Organization will retain all tenant ...

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all the tenant file compliance requirements. Action Taken: The Organization did not retain all required information in the tenant file. Going forward the Organization will retain all tenant file information and will review its current tenant files.

View Audit 13307

Finding 9623 (2023-003)

None 2023

Mahalo Homes, Inc.

MD

Questioned Costs Reporting

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all replacement reserve compliance requirements, including the required replacement reserve deposit amount. Action Taken: The Organization, due to a change in staffing, did not deposit the re...

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all replacement reserve compliance requirements, including the required replacement reserve deposit amount. Action Taken: The Organization, due to a change in staffing, did not deposit the required amount. Management has agreed to properly train staff to insure the requirement is met in future years. Additionally, the Organization will insure that the underfunded amount will be deposited into the replacement reserve account, as well as all future required deposits.

View Audit 13307 Questioned Costs: $1

Corrective Action Plans

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