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Corrective Action Plans

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Finding 43747 (2022-003)
Material Weakness 2022
Independent School District 2170
MN
Cash Management Reporting School Nutrition Programs
Contact Person ? Shane Tappe, Superintendent Corrective Action Plan ? Will establish control procedures over meal reimbursement reporting. Completion Date ? December 20, 2022
Contact Person ? Shane Tappe, Superintendent Corrective Action Plan ? Will establish control procedures over meal reimbursement reporting. Completion Date ? December 20, 2022
View Audit 39709
Pono Homes, Inc.
MD
HUD Housing Programs Reporting
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of proper storage and documentation of tenant files and all tenant files should be reviewed to ensure all proper documentation is stored within the files. Action Taken: Pono Homes, lnc. will ...
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of proper storage and documentation of tenant files and all tenant files should be reviewed to ensure all proper documentation is stored within the files. Action Taken: Pono Homes, lnc. will review all of its tenant files to ensure proper storage and documentation of tenant files.
View Audit 51243
Pono Homes, Inc.
MD
Reporting
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all EIV system compliance requirements. Action Taken: Pono Homes, lnc. did not retain EIV information because in their opinion they had more current and detailed information on clients' fi...
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all EIV system compliance requirements. Action Taken: Pono Homes, lnc. did not retain EIV information because in their opinion they had more current and detailed information on clients' financial status than EIV provided; however, Pono Homes, lnc. will retain the EIV information in the tenant file as required.
View Audit 51243
Pono Homes, Inc.
MD
Questioned Costs HUD Housing Programs Cash Management
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request HUD approval to pay back the excess residual receipts balance.
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request HUD approval to pay back the excess residual receipts balance.
View Audit 51243 Questioned Costs: $1
Finding 43728 (2022-001)
Material Weakness 2022
Pono Homes, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Recommendation: ln conjunction with Pono Homes, lnc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. ln turn, Pono Homes, lnc. should pay the invoice amount on a monthly basis. Action Taken: The aud...
Recommendation: ln conjunction with Pono Homes, lnc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. ln turn, Pono Homes, lnc. 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 51243 Questioned Costs: $1
Abilene Christian University
TX
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Responsible Individuals: Lori Herrick, CPA, CFE - Associate Vice President of Finance Dr. Eric Gumm - Registrar and Director of the First-Year Program and Academic Development Center Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Clu...
Responsible Individuals: Lori Herrick, CPA, CFE - Associate Vice President of Finance Dr. Eric Gumm - Registrar and Director of the First-Year Program and Academic Development Center Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #84.063, 84.268 Finding Summary: In accordance with 34 CFR sections 690.93(b)(2), 682.610, and 685.309(i), Federal Regulations state that institutions are required to report enrollment information. Out of a sample size of 25 students, there were 19 students identified as not having an incorrect Program Enrollment Effective Date and 3 students in which the update for enrollment status was not timely. Corrective Action Plan (CAP): ACU has identified the source and cause of the variance in the program enrollment effective date. The variance is due to the time stamp associated with certain actions within the Banner reporting system. Immediate implementation of system process to change the time status upon the appropriate enrollment change has corrected this error and the timely reporting of status changes. Anticipated Completion Date: The updated procedure was implemented by the beginning of Fall 2022. Responsible Parties: Dr. Eric Gumm is the responsible party as the University Registrar. He will oversee the execution of the corrective action plan. J Rodriquez is the Assistant Registrar and the responsible part for the implementation and execution of the corrective action plan.
View Audit 51235
Finding 43723 (2022-006)
Significant Deficiency 2022
Nebraska Association for Developmental Housing
IA
Questioned Costs HUD Housing Programs Reporting
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2021. The Company should repay the replacement reserve $7,486. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the ...
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2021. The Company should repay the replacement reserve $7,486. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the replacement reserve. The Company will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.
View Audit 49930 Questioned Costs: $1
Finding 43722 (2022-005)
Significant Deficiency 2022
Nebraska Association for Developmental Housing
IA
Questioned Costs HUD Housing Programs Reporting
a. Comments on the Finding and Each Recommendation - The replacement reserve is underfunded at June 30, 2022. The project should make a deposit to the replacement reserve account in the amount of $291,545 or negotiate with HUD to suspend the debt service savings deposit. Management agrees with the...
a. Comments on the Finding and Each Recommendation - The replacement reserve is underfunded at June 30, 2022. The project should make a deposit to the replacement reserve account in the amount of $291,545 or negotiate with HUD to suspend the debt service savings deposit. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to the financial situation the Company is in at June 30, 2022, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving deposit requirement suspended permanently. If management is successful in negotiations with HUD, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for communicating with HUD.
View Audit 49930 Questioned Costs: $1
Finding 43721 (2022-004)
Significant Deficiency 2022
Nebraska Association for Developmental Housing
IA
Questioned Costs HUD Housing Programs Reporting
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2020. The Company should repay the nonprofit sponsor?s foundation $1,500. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constr...
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2020. The Company should repay the nonprofit sponsor?s foundation $1,500. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the nonprofit sponsor?s foundation. The Company will repay the nonprofit sponsor?s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.
View Audit 49930 Questioned Costs: $1
Finding 43720 (2022-003)
Significant Deficiency 2022
Nebraska Association for Developmental Housing
IA
Questioned Costs HUD Housing Programs Reporting
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2019. The Company should repay the nonprofit sponsor?s foundation $3,300. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constr...
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2019. The Company should repay the nonprofit sponsor?s foundation $3,300. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the nonprofit sponsor?s foundation. The Company will repay the nonprofit sponsor?s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.
View Audit 49930 Questioned Costs: $1
Clinton Township Voa Elderly Housing, Inc. (partridge Creek)
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on February 25, 2022 in the amount of $46,893. M...
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on February 25, 2022 in the amount of $46,893. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: February 25, 2022
View Audit 49898
Clinton Township Voa Elderly Housing, Inc. (partridge Creek)
LA
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 3, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 3, 2022
View Audit 49898
Lenoir-Rhyne University
NC
Reporting Internal Control / Segregation of Duties
Name of Responsible Individual(s): Jeremy Shreve, Vice President for Business & Finance Corrective Action: The University has a plan to modify the reporting for the remaining HEERF reports to ensure all amounts are accurate and agree to our accounting records. The Controller and Vice President for ...
Name of Responsible Individual(s): Jeremy Shreve, Vice President for Business & Finance Corrective Action: The University has a plan to modify the reporting for the remaining HEERF reports to ensure all amounts are accurate and agree to our accounting records. The Controller and Vice President for Business and Finance will collectively review and approve the remaining HEERF reports. We do note that while categorical amounts were not each accurate in our previous reporting, totals were accurate and there is no question as to the University?s overall claim to the HEERF funds received. We also note that we plan to utilize the final HEERF report to fix the categorical amounts so that all amounts agree to the University?s accounting records. Anticipated Completion Date: 5/31/2022
View Audit 48679
Lenoir-Rhyne University
NC
Student Financial Aid Special Tests & Provisions Reporting
Name of Responsible Individual(s): Stacey Brackett, University Registrar Corrective Action: The University has modified reporting practices to SSCR in order to meet Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610 and 34 CFR 685.309. The Office of Academic Records will report student enrollme...
Name of Responsible Individual(s): Stacey Brackett, University Registrar Corrective Action: The University has modified reporting practices to SSCR in order to meet Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610 and 34 CFR 685.309. The Office of Academic Records will report student enrollment to SSCR on the 15th of every month (or the following business day if the 15th falls on a weekend, holiday or scheduled university closure). This plan will allow for reporting from SSCR to NSLDS to meet the 60 day timeline for student status change. The University has also strengthened report criteria to ensure that all current program and major detail are provided to SSCR. Anticipated Completion Date: 12/31/2022
View Audit 48679
Lenoir-Rhyne University
NC
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Name of Responsible Individual(s): Courtney Thompson, Director of Financial Aid Corrective Action: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calc...
Name of Responsible Individual(s): Courtney Thompson, Director of Financial Aid Corrective Action: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students. Anticipated Completion Date: 5/31/2022
View Audit 48679
Pontiac Volunteers of America Elderly Hsg, Inc. (mcdonald Sr.)
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Ma...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: February 28, 2022
View Audit 45356
Community Transit of Delaware County, Inc.
PA
Reporting Subrecipient Monitoring
The Organization is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. There was turnover in personnel during the period under audit, but management believes that the current process in place for reporting is appropriate and is actively monitor...
The Organization is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. There was turnover in personnel during the period under audit, but management believes that the current process in place for reporting is appropriate and is actively monitoring approaching deadlines.
View Audit 48351
Finding 43689 (2022-002)
Significant Deficiency 2022
Christopher House
IL
Subrecipient Monitoring Equipment & Real Property Management Reporting
Finding Number: 2022-002 Condition: The SF-429 and SF-429-A reports were not filed for the year 2021. Planned Corrective Action: Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all require...
Finding Number: 2022-002 Condition: The SF-429 and SF-429-A reports were not filed for the year 2021. Planned Corrective Action: Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency. Contact person responsible for corrective action: Allison Gierman, Senior Accounting Manager Anticipated Completion Date: June 30, 2023
View Audit 48348
Finding 43687 (2022-001)
Material Weakness 2022
The Harry and Heanette Weinberg Village Iii, Inc.
MD
Eligibility HUD Housing Programs Subrecipient Monitoring
1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well...
1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure timely EIV reporting. All HUD staff has been trained on the new procedures.
View Audit 47430
Beardstown Cusd #15
IL
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Subject: Corrective Action Plan Date: December 13, 2022 Finding Number: 2022-002 Program: Elementary & Secondary School Emergency Relief Fund Corrective Action Plan: The district will review all policies over allowable costs and reporting to determine if they provide adequate guidance. Policies will...
Subject: Corrective Action Plan Date: December 13, 2022 Finding Number: 2022-002 Program: Elementary & Secondary School Emergency Relief Fund Corrective Action Plan: The district will review all policies over allowable costs and reporting to determine if they provide adequate guidance. Policies will be revised if necessary. The superintendent, Mr. Michael Smith and Mrs. Kelly Herter, Superintendent Secretary, are aware of these requirements.
View Audit 46185
Finding 43668 (2022-005)
Material Weakness 2022
Detroit Transportation Corporation
MI
Reporting
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will perform periodic reconciliations throughout the fiscal year between grants records and the general ledger. DTC will ensure related policies and procedures are updated, staff trained, and documented evid...
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will perform periodic reconciliations throughout the fiscal year between grants records and the general ledger. DTC will ensure related policies and procedures are updated, staff trained, and documented evidence is maintained.
View Audit 44441
West Harvey-Dixmoor School District 147
IL
Questioned Costs Subrecipient Monitoring Reporting
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim was under 2530-300. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: The District will strengthen their internal controls and make sure supporting document agrees with each filing.
View Audit 51455 Questioned Costs: $1
West Harvey-Dixmoor School District 147
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/...
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 51455
San Diego Workforce Partnership
CA
Reporting
2022 002 Untimely Submission of Monthly and Quarterly Reports Noncompliance Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid 19 Employment Recovery Assistance Listing Number 17.277 Auditor's Notes Per EDD Directive WSD19 05, monthly and quarterly reports ...
2022 002 Untimely Submission of Monthly and Quarterly Reports Noncompliance Federal Program WIOA Cluster ? Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid 19 Employment Recovery Assistance Listing Number 17.277 Auditor's Notes Per EDD Directive WSD19 05, monthly and quarterly reports are to be submitted by the 20th of the month following the end of each reporting period. During the FY 2021 and 2022 audits, we noted various reports for the WIOA Cluster and WIOA Covid 19 Employment Recovery were not submitted by the required date. Given that the FY 2021 audit was not issued until late September 202 , this was a known issue during FY 2022 and will remain a finding in the current year. Management's Response San Diego Workforce Partnership has incorporated a Month End Schedule identifying processing deadlines and due dates. This schedule includes reporting deadlines for EDD. The various activities in the schedule will help ensure that we have captured all the necessary components to report our financial data on a timely basis. This is in effect as of Sept 30, 2022. The Controller and VP of Finance will be responsible in ensuring this system is followed.
View Audit 47503
Finding 43632 (2022-001)
Significant Deficiency 2022
Impact Nw
OR
Reporting § 200.302
Finding # 2022-001 Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding The Organization did not identify all federal awards and significant audit adjustments were required to the SEFA prepared by management. Recommendation: The Organization...
Finding # 2022-001 Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding The Organization did not identify all federal awards and significant audit adjustments were required to the SEFA prepared by management. Recommendation: The Organization should implement additional procedures and review controls to accurately capture all activity under federal awards in preparing the SEFA. Corrective Action: The Organization plans to improve its controls over the preparation and review of the SEFA and will work with funders to make sure there is a clear understanding of the origin of funding in the agreements. Anticipated Completion Date: June 2023
View Audit 47116
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