Corrective Action Plans

Finding 153 (2023-007)

Material Weakness 2023

VA

Reporting

Criteria: The CARES, CRRSAA, and ARP institutional quarterly portion of reporting requirements involve publicly posting completed forms on the Institution's website. The forms must be conspicuously posted on the Institution's primary website on the same page as the reports of the IHE's activities as...

Criteria: The CARES, CRRSAA, and ARP institutional quarterly portion of reporting requirements involve publicly posting completed forms on the Institution's website. The forms must be conspicuously posted on the Institution's primary website on the same page as the reports of the IHE's activities as to the emergency financial aid grants to students (Student Aid Portion) are posted. This information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, and June 30). The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. The plan date for correction for this finding was December 31, 2023. Therefore, the plan was not realized due to the timing of completion of the FY22 audit. Now that the FY23 audit is completed, the Office of Sponsored Research & Innovation will designate a person to verify that reports are posted by periodically checking the website after request are made. Responsible Person(s): Linda Jackson, VP Sponsored Research & Innovation lrjackson@vuu.edu 804 257-5807. Planned Date of Completion of Corrective Action: December 31, 2023.

View Audit 218

Finding 133 (2023-002)

Significant Deficiency 2023

Virginia Union University

VA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Criteria: Under the Pell grant and ED loan programs, Institutions are responsbile for timely enrollment reporting to the NSLDS whether they report directly or via a third-party servicer such as the National Student Clearinghouse (NSC). Enrollment reporting in a timely and accurate manner is critical...

Criteria: Under the Pell grant and ED loan programs, Institutions are responsbile for timely enrollment reporting to the NSLDS whether they report directly or via a third-party servicer such as the National Student Clearinghouse (NSC). Enrollment reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported within 60 days whenever enrollment status changes for students unless a roster is submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leave-of-absence. The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. The plan date for correction for this finding was December 31, 2023. Therefore, the plan was not realized due to the timing of completion of the FY22 audit. Now that the FY23 audit is completed, the Registrar and Information Technology will ensure monthly reporting to the National Clearinghouse. In addition, the Registrar will determine the root cause is corrected and enrollment is reported correctly. These procedures will become part of the Registrar's Standard Operating Procedures. Responsbile Person(s): Doreen Dixon, Registrar ddixon@vuu.edu 804 257-5845. Kofi Jack, Chief Information Officer kjack@vuu.edu 804 257-5709. Planned Date of Completion of Corrective Action: December 31, 2023.

View Audit 218

Finding 127 (2023-002)

Significant Deficiency 2023

St. Ambrose University

IA

Student Financial Aid Reporting

The University did not timely disburse a Pell grant to an eligible student within the payment period. Corrective Actions Taken or Planned: Run the pending Pell Grant report weekly and investigate any returning corrections that were delayed by CPS such as this case. Anticipated Completion Date: Augu...

The University did not timely disburse a Pell grant to an eligible student within the payment period. Corrective Actions Taken or Planned: Run the pending Pell Grant report weekly and investigate any returning corrections that were delayed by CPS such as this case. Anticipated Completion Date: August 1, 2023 Contact Person: Julie Haack

View Audit 208

Finding 126 (2023-001)

Significant Deficiency 2023

St. Ambrose University

IA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The University did not accurately or timely report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: Based on these circumstances of a reported status being overwritten by a monthly update, we will do a random audit of all reported withdrawn s...

The University did not accurately or timely report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: Based on these circumstances of a reported status being overwritten by a monthly update, we will do a random audit of all reported withdrawn students to make sure the correct status has flowed through to NSLDS from NSLC Anticipated Completion Date: December 1, 2023 Contact Person: Julie Haack

View Audit 208

Finding 79 (2023-001)

None 2023

Olive Avenue Apartments, Inc.

CA

HUD Housing Programs Reporting

Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.

View Audit 87

Finding 1222697 (2022-005)

Material Weakness 2022

Veterans Transition Center of California

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.307

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be ...

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment of policies and procedures to ensure that program income is tracked by contract and expended in accordance with applicable federal requirements.

View Audit 406305

Finding 1222696 (2022-004)

Material Weakness 2022

Veterans Transition Center of California

CA

Reporting

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA4, management agrees with the finding. Corrective actions will be ...

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA4, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment of policies and procedures designed to ensure that federal grant reporting is complete, accurate, and submitted in a timely manner.

View Audit 406305

Finding 1222694 (2022-002)

Material Weakness 2022

Veterans Transition Center of California

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fisca...

Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years. CFDA numbers for new federal awards will be identified, along with the applicable compliance requirements in accordance with the OMB Compliance Supplement (Matrix of Federal Compliance Requirements). Policies and procedures will be established for each applicable compliance requirement and will be communicated to employees responsible for monitoring and ensuring compliance.

View Audit 406305

Finding 1222693 (2022-001)

Material Weakness 2022

Veterans Transition Center of California

CA

Reporting Internal Control / Segregation of Duties

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA1, management agrees with the finding. Corrective actions will be ...

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA1, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years. ALN numbers and federal expenditures will be tracked by contract and reported on the Schedule of Expenditures of Federal Awards (SEFA) for each fiscal year and reconciled to the general ledger. Separate classes will be utilized to track activity for individual federally funded contracts and grants.

View Audit 406305

Finding 1221656 (2022-002)

Material Weakness 2022

Alabama Rural Coalition for the Homeless INC

AL

Reporting

Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.

View Audit 405938

Finding 1216732 (2022-002)

Material Weakness 2022

STEPS to Recovery Homes

AZ

Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions

Management of the Organization has an accounting firm engaged who will perform future required audits.

View Audit 403176

Finding 1216696 (2022-004)

Material Weakness 2022

Rhode Island Disaster Medical Assistance Team, Inc.

RI

Reporting Internal Control / Segregation of Duties § 200.512

Strengthen internal controls over year-end financial reporting to ensure timely completion of the audit by establishing a comprehensive audit timeline with milestone deadlines by February 28, 2026. Implement a detailed closing schedule and tracking process to monitor deadlines, beginning with monthl...

Strengthen internal controls over year-end financial reporting to ensure timely completion of the audit by establishing a comprehensive audit timeline with milestone deadlines by February 28, 2026. Implement a detailed closing schedule and tracking process to monitor deadlines, beginning with monthly financial close procedures and year-end close preparation by March 31, 2026. Ensure adequate staffing or external support during the financial statement preparation and audit process, including retention of qualified accounting consultant by April 30, 2026. Conduct periodic reviews to confirm compliance with federal Single Audit submission deadlines, with Executive Director oversight of audit progress reports by May 31, 2026. Prioritize completion of outstanding audit reports for fiscal years 2023-2024 with aggressive timeline: 2023 audit by September 30, 2026; 2024 audit by December 31, 2026. Establish year-round audit preparation procedures, including monthly reconciliations, quarterly financial reviews, and ongoing documentation organization to prevent delays.

View Audit 403130

Finding 1216177 (2022-004)

Material Weakness 2022

Mental Health Kokua

HI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512

Mental Health Kokua will ensure compliance with the FAC requirement of submitting the Single Audit Package and data collection report no later than 30 days after receipt of the audit. The CFO of Mental Health Kokua will be responsible for ensuring this compliance is met.

View Audit 402656

Finding 1216173 (2022-010)

Material Weakness 2022

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Authority will retain emails between preparers and reviewers for forms that cannot be signed.

View Audit 402648

Finding 1216172 (2022-009)

Material Weakness 2022

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the submission requirement is unclear, the Authority will consult with its federal partner to obtain a determination.

View Audit 402648

Finding 1216171 (2022-008)

Material Weakness 2022

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Director of Engineering will sign reports submitted to the FAA to confirm that the items have been reviewed. The Senior Compliance Officer serves as the recordkeeper for documents filed between the Authority, the FAA, and other institutions, ensuring that the Authority submits the required filin...

The Director of Engineering will sign reports submitted to the FAA to confirm that the items have been reviewed. The Senior Compliance Officer serves as the recordkeeper for documents filed between the Authority, the FAA, and other institutions, ensuring that the Authority submits the required filings and maintains a working spreadsheet of items sent. In addition, Accounting has implemented a tickler system to remind staff to submit financial reports to Engineering or the grantor.

View Audit 402648

Finding 1216167 (2022-006)

Material Weakness 2022

Virgin Islands Port Authority

VI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.

View Audit 402648

Finding 1215497 (2022-013)

Material Weakness 2022

City of East St. Louis, Illinois

IL

Reporting § 200.302 § 200.303

The city will strengthen controls over federal expeditures by implementing procurement procedures, documentation standards, and eligibility verification processes consistent with federal requirements.

View Audit 402156

Finding 1214956 (2022-004)

Material Weakness 2022

HOUSING AUTHORITY OF THE CITY OF LITTLE ROCK, ARKANSAS

CA

Allowable Costs / Cost Principles HUD Housing Programs Special Tests & Provisions

Finding 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, Public Housing Capital Fund Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, 14.872, and 21.01...

Finding 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, Public Housing Capital Fund Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, 14.872, and 21.019 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance Criteria: The Authority must maintain complete and accurate accounts and other records for the program in accordance with HUD compliance requirements. Condition: The Authority did not maintain complete and accurate accounts and other records in accordance with HUD compliance requirements regarding Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Eligibility, Reporting, and Special Tests and Provisions. Context: The Authority was unable to provide requested documentation at the time of audit to properly test the HUD compliance requirements. Known Questioned Costs: Unknown Cause: There is a material weakness in internal controls over compliance related to the maintenance of tenant files, wait lists, inspection reports and other records. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster, Public and Indian Housing Program and Public Housing Capital fund Program are in material non- compliance with the compliance requirements of the program. Recommendation: We recommend that the Authority implement a process whereby Authority documents are stored and safeguarded to ensure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Executive Director who will implement the required safeguards and ensure that the Authority follows its internal control over compliance processes and procedures related to the Housing Voucher Cluster, Public and Indian Housing Program and Public Housing Capital fund Program to remedy the aforementioned deficiencies. Byran McClellan, CFO, will be responsible to implement this corrective action by December 31, 2023.

View Audit 401727

Finding 1214376 (2022-012)

Material Weakness 2022

St. Croix Chippewa Housing Authority

CA

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.327

2022-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as de...

2022-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as defined under policy. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 401032

Finding 1214375 (2022-011)

Material Weakness 2022

St. Croix Chippewa Housing Authority

CA

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.305

2022-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...

2022-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 401032

Finding 1214373 (2022-009)

Material Weakness 2022

St. Croix Chippewa Housing Authority

CA

Reporting

2022-009 Late Audit Submission Material Weakness Recommendation: Ensure your books are closed in a timely fashion and schedule audit work to begin early enough so that your reporting package will be submitted on time. Action Taken: The Housing Authority agrees with this finding and will implement th...

2022-009 Late Audit Submission Material Weakness Recommendation: Ensure your books are closed in a timely fashion and schedule audit work to begin early enough so that your reporting package will be submitted on time. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 401032

Finding 1214252 (2022-003)

Material Weakness 2022

Urban Partnerships Community Development Corporation

TX

Subrecipient Monitoring Reporting § 200.302 § 200.502 § 200.510

Management agrees with the finding and is in the process of revising internal controls to address SEFA preparation.

View Audit 400976

Finding 1214251 (2022-002)

Material Weakness 2022

Urban Partnerships Community Development Corporation

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

This issue was brought on this year due to the quick acceleration of the Organization and Affiliates' activities, while management was in the process of implementing internal control policies and procedures, including the transition of third-party bookkeepers engaged by the Organization. Management ...

This issue was brought on this year due to the quick acceleration of the Organization and Affiliates' activities, while management was in the process of implementing internal control policies and procedures, including the transition of third-party bookkeepers engaged by the Organization. Management will implement proper policies and procedures to ensure the Organization and Affiliates' activities are properly recognized. In addition, management will reconcile the activities of the Organization and Affiliates quarterly against the financial system and ensure activities are recognized properly at year-end.

View Audit 400976

Finding 1211144 (2022-005)

Material Weakness 2022

Carestl Health

MO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.328 § 200.329

Recommendation We recommend that management: ▪ Establish a formal reporting calendar outlining all required financial and performance reports, including due dates ▪ Implement procedures to ensure reports are prepared accurately, reviewed, and submitted timely ▪ Maintain documentation of submitted re...

Recommendation We recommend that management: ▪ Establish a formal reporting calendar outlining all required financial and performance reports, including due dates ▪ Implement procedures to ensure reports are prepared accurately, reviewed, and submitted timely ▪ Maintain documentation of submitted reports, including confirmation of submission and supporting schedules ▪ Assign clear responsibility for reporting compliance and implement supervisory review controls ▪ Provide training to relevant personnel on federal reporting requirements Strengthening reporting processes will improve compliance, enhance transparency, and ensure that the organization meets its obligations under federal awards.

View Audit 400353

Corrective Action Plans

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