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Corrective Action Plans

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Finding 6967 (2023-004)
Significant Deficiency 2023
School District of Auburndale
WI
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment
Segregation of Duties - ESSER Assistance Listing Number(s) 84.425D, 84.425U Recommendation: CLA recommends the District review its processes related to general disbursements for grants and implement a control where someone other than the Finance Director is reviewing disbursements coded to grant pro...
Segregation of Duties - ESSER Assistance Listing Number(s) 84.425D, 84.425U Recommendation: CLA recommends the District review its processes related to general disbursements for grants and implement a control where someone other than the Finance Director is reviewing disbursements coded to grant project codes to help ensure compliance with grant requirements. We also recommend that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: For each Federal or State award another administrator other than the Finance Director will be identified as a reviewer. The reviewer will assist in the budget development for the grant, if applicable, and review claim documentation prior to being submitted. Name(s) of the contact person(s) responsible for corrective action: Kevin Yeske. Planned completion date for corrective action plan: June 30, 2024.
View Audit 9008
Finding 6954 (2023-004)
Significant Deficiency 2023
Independent School District No. 2397
MN
Reporting Special Tests & Provisions
Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Business Manager continues training dealing with governmental financial/accounting practices. Official Response of Ensuring CAP: Jim Wagner, Superintendent of...
Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Business Manager continues training dealing with governmental financial/accounting practices. Official Response of Ensuring CAP: Jim Wagner, Superintendent of Schools, is the official responsible for ensuring continued implementation of certain control measures. Planned Completion Date for CAP: June 30, 2024 Plan to Monitor Completion of CAP The Le Sueur-Henderson School Board monitors this corrective action plan.
View Audit 8982
Finding 6951 (2023-003)
Significant Deficiency 2023
Pardeeville Area School District
WI
Reporting Internal Control / Segregation of Duties
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be ongoing.
View Audit 8977
Finding 6947 (2023-001)
Significant Deficiency 2023
Utah Connections Academy
UT
Questioned Costs Reporting Significant Deficiency
Finding Summary: Utah Connections Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER ...
Finding Summary: Utah Connections Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Utah Connections Academy reported ESSER II and ESSER III expenditures not in the appropriate reporting period per the definitions provided by the USBE. Responsible Individuals: Senior Accountant and Director Corrective Action Plan: Management will provide the USBE with the correct ESSER II & ESSER III expenditures amounts. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.
View Audit 8962
Finding 6940 (2023-002)
Significant Deficiency 2023
Charlottesville Redevelopment and Housing Authority
VA
HUD Housing Programs Subrecipient Monitoring Reporting
Finding No. 2023-002- Section 8 Housing Choice Vouchers Program CFDA#14.871 Reporting: SEMAP reporting; Significant Deficiency The agency acknowledges that it is required to submit the SEMAP certification within 60 days of the fiscal year. Due to an internal oversight and date mix up, our SEMAP was ...
Finding No. 2023-002- Section 8 Housing Choice Vouchers Program CFDA#14.871 Reporting: SEMAP reporting; Significant Deficiency The agency acknowledges that it is required to submit the SEMAP certification within 60 days of the fiscal year. Due to an internal oversight and date mix up, our SEMAP was not submitted in a timely manner. To address this issue going forward, management will set a calendar alert to ensure that we do not miss the submission deadline, in addition to actively and continuously collecting information for the submittal in the weeks/months prior. Plan Implementation Date of Corrective Action: 12/18/2023 Person responsible for corrective action implementation: Janice Spellman, Interim HCV Program Manager and staff. Best Regards Navonya Thomas Director of Property Management Charlottesville Redevelopment and Housing Authority
View Audit 8934
Finding 6925 (2023-001)
Significant Deficiency 2023
Ashland University
OH
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effect...
Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar’s Office and Financial Aid has corrected the data which was completed on September 13, 2023.
View Audit 8911
Finding 6923 (2023-001)
Significant Deficiency 2023
South Carolina Primary Health Care Association
SC
Reporting Significant Deficiency
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2023-001 Department of Health and Human Services – Assistance Listing No. 93.224 and 93.332 Recommendation: CLA recommends that a process is put in place to ensure this reporting deadline is met in future years. Explanat...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2023-001 Department of Health and Human Services – Assistance Listing No. 93.224 and 93.332 Recommendation: CLA recommends that a process is put in place to ensure this reporting deadline is met in future years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program managers will verify and validate that the FFR is submitted. Completed FFR reports are sent to the program managers, verifying submission. A secondary staff member has now been given access to submit reports as a backup. Name of the contact person responsible for corrective action: Uvette Pope-Rogers, CFO Planned completion date for corrective action plan: December 31, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Uvette Pope-Rogers, CFO at 803-361-3843.
View Audit 8898
Community Services and Employment Training, Inc.
CA
Matching / Level of Effort / Earmarking Reporting
Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s m...
Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
View Audit 8896
Community Services and Employment Training, Inc.
CA
Reporting Special Tests & Provisions
Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Departme...
Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
View Audit 8896
Finding 6911 (2023-001)
Significant Deficiency 2023
Ashland County Housing Authority
WI
Internal Control / Segregation of Duties Reporting
Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregationof duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregationof duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
View Audit 8894
Finding 6902 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Tampa, Florida
FL
Questioned Costs HUD Housing Programs Cash Management § 200.302 § 200.305
This finding is a result of a) staff changes that occurred throughout the year without an adequate training and transition strategy, b) a lack of sufficiently detailed written procedures, and c) a lack of resources to adequately review staff work and provide feedback. Status/timeline: This is among...
This finding is a result of a) staff changes that occurred throughout the year without an adequate training and transition strategy, b) a lack of sufficiently detailed written procedures, and c) a lack of resources to adequately review staff work and provide feedback. Status/timeline: This is amongst the first areas that will be addressed by our fee accountant. Enhanced policies and procedures to be written within 30 days of fee accountant start date. The Directof Finance and Accounting along with the fee accountant will help ensure procedures are being followed with proper supporting documentation provided for each draw.
View Audit 8885 Questioned Costs: $1
Caring Heart Rehabilitation and Nursing Center, INC
PA
HUD Housing Programs Reporting Cash Management
Action Taken: The Project contracts its accounting and financial reporting processes to an outside Independent Contractor that provides specialty services of this nature to skilled nursing facilities nationwide. The Independent Contractor rearranged their staffing structure for the Project and assig...
Action Taken: The Project contracts its accounting and financial reporting processes to an outside Independent Contractor that provides specialty services of this nature to skilled nursing facilities nationwide. The Independent Contractor rearranged their staffing structure for the Project and assigned specific staff to provide the Project services and respond to financial questions that arise during the year. The implementation of these processes will ensure that annual financial reports are filed timely, which in turn will ensure timely calculations of surplus cash followed by timely surplus cash deposits. As of date, the Project has been meeting the surplus cash deposit requirements. Mr. Mark Stern was designated to implement and monitor the plan of corrective action for this finding. Completion Date: 02/13/2023
View Audit 8865
Caring Heart Rehabilitation and Nursing Center, INC
PA
Reporting HUD Housing Programs
Action Taken: The Project contracts its accounting and financial reporting processes to an outside Independent Contractor that provides specialty services of this nature to skilled nursing facilities nationwide. The Independent Contractor rearranged their staffing structure for the Project and assig...
Action Taken: The Project contracts its accounting and financial reporting processes to an outside Independent Contractor that provides specialty services of this nature to skilled nursing facilities nationwide. The Independent Contractor rearranged their staffing structure for the Project and assigned specific staff to provide the Project services and respond to financial questions that arise during the year. The implementation of these processes will ensure that annual financial reports are filed timely. As of date, the Projects financial reporting has made significant progress in meeting deadlines, and the Project anticipates the June 30, 2024 filing to meet the deadline. The Project has designated Mr. Mark Stern to monitor the plan of corrective action for this finding. Anticipated Completion Date: 09/30/2024
View Audit 8865
County of Pittsylvania, Virginia
VA
Subrecipient Monitoring Reporting
The County will work with the subrecipient to implement necessary controls to be in compliance.
The County will work with the subrecipient to implement necessary controls to be in compliance.
View Audit 8792
Finding 6850 (2023-001)
Material Weakness 2023
Utah Military Academy
UT
Questioned Costs Material Weakness Reporting
Finding Summary: Utah Military Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER fun...
Finding Summary: Utah Military Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Utah Military Academy reported ESSER expenditures and number of specific positions supported with ESSER funds incorrectly not in accordance with the instructions provided by the State of Utah. Responsible Individuals: Haydn Stender, Business Manager and Bill Orris, Superintendent Corrective Action Plan: Management will provide the USBE with the correct ESSER expenditures and number of specific positions supported with ESSER funds for the correct reporting period. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.
View Audit 8790
Finding 6849 (2023-001)
Material Weakness 2023
Housing Authority of the City of Kelso
WA
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso Housing Authority April 1, 2022 through March 31, 2023 This schedule presents the corrective action the Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regula...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso Housing Authority April 1, 2022 through March 31, 2023 This schedule presents the corrective action the Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with depository agreement requirements for its Section 8 Housing Choice Voucher program. Name, address, and telephone of Authority contact person: Joleen Reece, Executive Director 360-423-3490 1415 S. 10th Avenue Kelso, WA 98626 Corrective action the auditee plans to take in response to the finding: The Authority has initiated the change to an interest-bearing arrangement for the HCV bank account as of December 5, 2023. Anticipated date to complete the corrective action: January 1, 2024.
View Audit 8782
Finding 6827 (2023-001)
Material Weakness 2023
Minnesota Land Trust
MN
Reporting § 200.502 § 200.510
Recommendation: We recommend that Minnesota Land Trust review its internal controls to ensure the SEFA captures all federal awards expended at the correct amounts in accordance with 2 CFR 200.510(b) Schedule of expenditures of Federal awards and CFR 200.502, Basis for determining Federal awards expe...
Recommendation: We recommend that Minnesota Land Trust review its internal controls to ensure the SEFA captures all federal awards expended at the correct amounts in accordance with 2 CFR 200.510(b) Schedule of expenditures of Federal awards and CFR 200.502, Basis for determining Federal awards expended. Actions to be Taken: The Minnesota Land Trust will add additional internal controls to ensure a complete listing of federal expenditures is easy to provide and that the listing is reviewed by the Finance Department prior to audit fieldwork. Timeline for Completion: A complete listing of federal expenditures to be available from our accounting software (i.e., automatically) by October 31, 2023. Contact person responsible for corrective action: Claire Colliander
View Audit 8763
Finding 6799 (2023-003)
Material Weakness 2023
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and...
Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures include supporting documentation before they are posted to the general ledger, and we will review the accuracy / completeness of the documentation prior to making payment. Anticipated Completion Date December 31, 2023
View Audit 8757
Finding 6798 (2023-002)
Material Weakness 2023
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awar...
Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure tenant eligibility and establishing and maintaining security deposits for tenants moving out and we will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date December 31, 2023
View Audit 8757
Finding 6797 (2023-001)
Material Weakness 2023
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding ...
Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2023
View Audit 8757
Finding 6796 (2023-018)
Material Weakness 2023
Barre Unified Union School District
VT
Reporting Cash Management Period of Performance
Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Th...
Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Therefore, Management believes their interpretation is also correct. All federal and state grants with a period of performance ending 6/30/23 were accrued back to FY23 ensuring payments and receipts activities were in the correct time frame. Final reimbursement was requested, and the grants were closed out. The implementation of our new financial system also added an extra layer of complexity to our end of year accounting. Work in 2 different systems that do not work cohesively with each other was very challenging. We respect and appreciate the work of our auditors and understand that at times we will disagree and interpret things differently, which is what happened in regard to the expense for the HVAC project surrounding the "period of performance" language.
View Audit 8749
Finding 6791 (2023-002)
Material Weakness 2023
Concord Residential Club
CA
HUD Housing Programs Reporting
Views of Responsible Officials and Planned Corrective Actions: Due to the effects of Covid and the current workforce pool, it was difficult finding and retaining qualified accounting personnel. In the past, the Organization experienced little turnover in the accounting department. Moving forward, we...
Views of Responsible Officials and Planned Corrective Actions: Due to the effects of Covid and the current workforce pool, it was difficult finding and retaining qualified accounting personnel. In the past, the Organization experienced little turnover in the accounting department. Moving forward, we have found qualified accounting personnel that will assist the Organization in making sure the audited financial statements are submitted to HUD by the deadline. Management will ensure that the audited financial statements are submitted in a timely manner.
View Audit 8738
Ludden Housing Development Fund Company, Inc.
NY
Reporting § 200.512
Action taken: Bishop Ludden Apartments 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 Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
Action taken: Bishop Ludden Apartments 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 Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 8700
Finding 6721 (2023-005)
Significant Deficiency 2023
Independent School District #116
MN
Reporting
Finding 2023-005 Food Service Commodities 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 discuss the matter with the contracted food service provider and implement additional controls wh...
Finding 2023-005 Food Service Commodities 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 discuss the matter with the contracted food service provider and implement additional controls where possible. 3. Official Responsible Mr. Michael Malmberg, 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 8688
Finding 6671 (2023-003)
Significant Deficiency 2023
Wild Rose School District
WI
Reporting Internal Control / Segregation of Duties
Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to odd staff with the competence to prepare these reports.
Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to odd staff with the competence to prepare these reports.
View Audit 8645
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