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Corrective Action Plans

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Finding 30564 (2022-104)
Material Weakness 2022
Mariposa Community Health Center, INC
AZ
Reporting
2022-104 Reporting Provider Relief Funds Recommendation: We recommend that the Center's management prepares a written document that includes financial reporting requirements for each grant the Center receives. Action Taken: The Center agrees with this recommendation and will prepare a document outli...
2022-104 Reporting Provider Relief Funds Recommendation: We recommend that the Center's management prepares a written document that includes financial reporting requirements for each grant the Center receives. Action Taken: The Center agrees with this recommendation and will prepare a document outlining all grants reporting requirements. Contact Person: Humberto Duran Anticipated Completion Date: May 31, 2023
View Audit 34856
Finding 30551 (2022-002)
Significant Deficiency 2022
Oklahoma City University
OK
Reporting
Finding 2022-002: HEERF II Report Not Published Timely a. Comments on Finding and Each Recommendation The University agrees with this finding. Due in part to turnover in the Financial Accounting Services Department, communications regarding reporting requirements for the student portion of the Highe...
Finding 2022-002: HEERF II Report Not Published Timely a. Comments on Finding and Each Recommendation The University agrees with this finding. Due in part to turnover in the Financial Accounting Services Department, communications regarding reporting requirements for the student portion of the Higher Education Emergency Relief Funds were not reviewed in a timely manner and public reports were not posted timely. Action(s) Taken or Planned on the Finding The University implemented an internal control whereby the Financial Accounting Services Office posts the public reporting as prescribed by the sponsoring agency. Following a review by the Assistant Controller, the Controller will confirm the posted information is documented as prescribed by the sponsoring agency. This internal control was implemented for the March 31, 2022 quarter public reporting period and completed by April 10, 2022. Past reports were uploaded to the webpage for public reporting. Additionally, the University updated our Department of Education contacts to include the Controller and CFO to prevent future turnover from contributing to noncompliance. For inquiries regarding this finding, please contact Anna Davis at (405) 208-5542 who is responsible for the corrective action.
View Audit 31365
Kenwood Place I, Inc.
IN
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN October 11, 2022 U.S. Department of Housing and Urban Development Multifamily Midwest Region Chicago Regional Center 77 West Jackson Boulevard Chicago, IL 60604 Kenwood Place I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 20...
CORRECTIVE ACTION PLAN October 11, 2022 U.S. Department of Housing and Urban Development Multifamily Midwest Region Chicago Regional Center 77 West Jackson Boulevard Chicago, IL 60604 Kenwood Place I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Somerset CPAs, P.C. 3925 River Crossing Pkwv, Suite 100, Indianapolis, IN 46240 Audit period: Year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2022-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that all future deposits are made as required by the Regulatory Agreement. Action Taken: Management will make the required replacement reserve deposits as soon as possible and will ensure compliance in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Rod Ludwig at 574-968-9267. Sincerely yours, Rod Ludwig Bradley Company (Management Agent) Senior Managing Director
View Audit 24770
Finding 30538 (2022-002)
Material Weakness 2022
Hendersonville Housing Authority
NC
HUD Housing Programs Material Weakness Reporting
Finding 2022-002 - Accounting Controls - Timeliness of Financial Statement Preparation ALN 14.182, Noncompliance & Material Weakness Corrective Action Plan: The unaudited FDS and the OC FASSUB entries will be completed timely and the CPA Firm that prepares these for the Authority has agreed to the ...
Finding 2022-002 - Accounting Controls - Timeliness of Financial Statement Preparation ALN 14.182, Noncompliance & Material Weakness Corrective Action Plan: The unaudited FDS and the OC FASSUB entries will be completed timely and the CPA Firm that prepares these for the Authority has agreed to the prescribed deadlines as detailed by HUD.t- Person Responsible: Connie Stewart - Executive Director Anticipated Completion Date: This has been implemented effective June 1, 2023. The next FASSUB is due by December 31, 2023 for the year ended September 30, 2023 and the next FASPHA is due by November 30, 2023 (it should be noted that there is a 15 day grace period until December 15, 2023 for this submission).
View Audit 34472
Finding 30536 (2022-002)
Significant Deficiency 2022
County of Wexford, Michigan
MI
Reporting
2022-002 ? Report Reconciliation Auditor Description of Condition and Effect: Annual reporting reviewed was neither in agreement, nor could be reconciled to the amounts reported on the SEFA or the County's general ledger. The County is exposed to an increased risk that future noncompliance could o...
2022-002 ? Report Reconciliation Auditor Description of Condition and Effect: Annual reporting reviewed was neither in agreement, nor could be reconciled to the amounts reported on the SEFA or the County's general ledger. The County is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the County's internal controls. Auditor Recommendation: We recommend that the County implement necessary internal controls to ensure reporting agrees or can be reconciled to the accounting records and the SEFA. Management Assessment. We concur with the audit assessment regarding this matter. The State and Local Fiscal Recovery Funds program has been modified after money was allocated. The reporting instructions for claiming revenue loss provisions have been unclear. Planned Corrective Action. The administrator will follow up with Treasury on possible amendments to the report for 2022 and going forward so that reporting will be reconciled to the general ledger and SEFA. Responsible Party. County Administrator Date of Planned Corrective Action. Immediately
View Audit 34471
Independent Living Services, Inc.
AR
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
The ILS Entities understand the importance of timely filing in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Finance Director was on ...
The ILS Entities understand the importance of timely filing in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Finance Director was on medical leave during and subsequent to the fiscal year-end. There were no qualified staff able to perform financial duties with respect to year-end close and audit procedures in their absence. The Finance Director has since returned and normal financial operations have resumed. Management will continue to strive to fill financial staff positions and substitute key financial employees when they are on leave with qualified personnel.
View Audit 33008
Finding 30513 (2022-004)
Material Weakness 2022
Anderson Community School Corporation
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Meal counts are gathered and printed off of NutriKids by the food service Bookkeeper and given to the Dire...
Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Meal counts are gathered and printed off of NutriKids by the food service Bookkeeper and given to the Director. The Director reviews the information and enters the numbers in CNPweb for each school individually. Before submitting the claims, the Director cross references the combined totals from NutriKids with the totals on the CNPweb Sponsor Claims page to ensure they match. If they do not match, this would alert the Director if there were any typos or errors in CNPweb. The meal count papers are then returned to the Bookkeeper to double check that the numbers entered in CNPweb match the numbers that were printed off from NutriKids. Anticipated Completion Date: July 1, 2023
View Audit 27165
Finding 30511 (2022-001)
Significant Deficiency 2022
Hendrick Medical Center
TX
Reporting
Corrective Action Plan for Finding 2022-001 We are in receipt of the ?Findings Required to be Reported? by Uniform Guidance, regarding reporting. Management agrees with the finding and will perform a detailed review of the reporting requirements in accordance with the final guidelines set by HRSA an...
Corrective Action Plan for Finding 2022-001 We are in receipt of the ?Findings Required to be Reported? by Uniform Guidance, regarding reporting. Management agrees with the finding and will perform a detailed review of the reporting requirements in accordance with the final guidelines set by HRSA and will contact HRSA to see if Hendrick can correct patient service revenue by financial class for quarters reported to accurately state net patient service revenue by financial class. As deemed necessary, Hendrick will modify policies and procedures over federal grant reporting. Management has completed an analysis and determined that while the net patient service revenue by financial class was improperly allocated, the calculated lost revenue that Hendrick reported still exceeds the Provider Relief Funding received. Further, the information submitted for Period 2 was the exact same information submitted and audited for Period 1, which did not have any findings during the August 31, 2021 single audit. Jeremy Walker, CFO, is responsible to oversee and implement the corrective action plan.
View Audit 27795
Tulsa Voa Senior Housing, Inc. (sequoyah Creek)
LA
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 replacement reserve deficiency was funded on July 8, 2022 in the amount of $1,117. Management wi...
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 replacement reserve deficiency was funded on July 8, 2022 in the amount of $1,117. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: July 8, 2022
View Audit 27302
Finding 30508 (2022-003)
Significant Deficiency 2022
Warner Pacific University
OR
Internal Control / Segregation of Duties Reporting Significant Deficiency
WARNER PACIFIC UNIVERSITY MANAGEMENT?S VIEWS AND CORRECTIVE ACTION PLAN For the year ended May 31, 2022 As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Gui...
WARNER PACIFIC UNIVERSITY MANAGEMENT?S VIEWS AND CORRECTIVE ACTION PLAN For the year ended May 31, 2022 As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the year ended May 31, 2022. Cause: The exceptions occurred as a result of the lack of internal controls in place to effectively review and approve published data in accordance with underlying Federal regulations. Corrective Action: The University has implemented a process by which reported ESF expenditures are compared against applicable grant award notifications to ensure complete and accurate information is contained in the required quarterly reporting posted to the University?s website. Also, the Department of Education has since consolidated the reporting for student and institutional HEERF reporting. The University controller is now responsible for all student and institutional reporting. Anticipated date of corrective action: September 30, 2022 Name of contact person responsible for corrective action: Douglas Wade, EVP/CFO
View Audit 27226
Finding 30501 (2022-004)
Significant Deficiency 2022
School District of Thorp
WI
Internal Control / Segregation of Duties Reporting Significant Deficiency
Corrective Action: Claims for ESSER will be reviewed by the District Administrator before they are submitted. Responsible Person: Angela Hanlin, District Administrator and Brooke Rosemeyer, Bookkeeper Anticipated Completion Date: Ongoing
Corrective Action: Claims for ESSER will be reviewed by the District Administrator before they are submitted. Responsible Person: Angela Hanlin, District Administrator and Brooke Rosemeyer, Bookkeeper Anticipated Completion Date: Ongoing
View Audit 26065
Finding 30498 (2022-003)
Significant Deficiency 2022
School District of Thorp
WI
Internal Control / Segregation of Duties Reporting School Nutrition Programs
Corrective Action: The Bookkeeper will look at and sign off on all final food service claims before being submitted. Responsible Person: Brooke Rosemeyer, Bookkeeper Anticipated Completion Date: Ongoing
Corrective Action: The Bookkeeper will look at and sign off on all final food service claims before being submitted. Responsible Person: Brooke Rosemeyer, Bookkeeper Anticipated Completion Date: Ongoing
View Audit 26065
Hope Housing of Green Country, Inc.
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 September 6, 2022, in the amount of $2,223. M...
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 September 6, 2022, in the amount of $2,223. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: September 6, 2022
View Audit 25127
Finding 30486 (2022-002)
Material Weakness 2022
Wisner Pilger Public Schools
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
District?s Corrective Action Plan: 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 schedule of expenditures of federal awards and approves all adjustments. ...
District?s Corrective Action Plan: 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 schedule of expenditures of federal awards and approves all adjustments. Further Action: The District will work directly with the auditor to ensure the SEFA is completed accurately and if make the necessary adjustments as prescribed by the auditor. These procedures will include coding the federal awards correctly in the budget, ensuring expenditures are eligible for federal awards and that all specific requirements of the federal awards are met, and ensuring the expenditures are coded correctly when submitting those expenditures.
View Audit 24394
Oak Lawn-Hometown School District 123
IL
Reporting
Identifying Number: 2022-001: Timely Submission of the Data Collection Form Finding: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nin...
Identifying Number: 2022-001: Timely Submission of the Data Collection Form Finding: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nine months after the end of the audit period. The audit of the District?s financial statements as of June 30, 2022 was not completed until April 18, 2023 due to delays encountered with the District?s actuarial valuations and the implementation of the Governmental Accounting Standards Board?s Statement No. 87, Leases. Oak Lawn-Hometown School District 123 Corrective Action Plan: As part of the policies and procedures update, management included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis. Contact Person Responsible for Corrective Action Plan: Dr. Michael Loftin, Assistant Superintendent and Chief School Business Official Completion Date: Fiscal Year 2023
View Audit 25601
Newberry College
SC
Reporting Internal Control / Segregation of Duties
Inaccurate HEERF Reporting Planned Corrective Action: The College regularly reviews updates in guidance regarding HEERF funding and reviews internal controls surrounding HEERF student grant reporting to ensure compliance with ever changing regulations. Turnover in the office put a temporary strain ...
Inaccurate HEERF Reporting Planned Corrective Action: The College regularly reviews updates in guidance regarding HEERF funding and reviews internal controls surrounding HEERF student grant reporting to ensure compliance with ever changing regulations. Turnover in the office put a temporary strain on reporting resources but this has been addressed. HEERF reporting will cease for Newberry College in Fiscal Year 2022-23 Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director of Financial Aid Chris Dominick Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152
Newberry College
SC
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
FISAP Reporting Planned Corrective Action: The College worked with the Department of Education in the Fiscal Years 2021-22 and 2022-23 to correct errors in the Perkins loan portions of the FISAP and has developed a document retention process for underlying support for future FISAP reports. The Per...
FISAP Reporting Planned Corrective Action: The College worked with the Department of Education in the Fiscal Years 2021-22 and 2022-23 to correct errors in the Perkins loan portions of the FISAP and has developed a document retention process for underlying support for future FISAP reports. The Perkins program will cease for Newberry College in Fiscal Year 2022-23. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers, Interim Director of Financial Aid Chris Dominick, and Director of Student Accounts Landee Buzhardt. Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152
Nfo Members Dairy Custodial Account
IA
Questioned Costs Reporting
Identifying Number: 2022-001 Finding: The Organization did not return Pandemic Market Volatility Assistance and Education Program (PMVAP) monies not deposited by dairy farmer recipients within 180 days of disbursement to the United States Department of Agriculture (USDA). Corrective Actions Taken ...
Identifying Number: 2022-001 Finding: The Organization did not return Pandemic Market Volatility Assistance and Education Program (PMVAP) monies not deposited by dairy farmer recipients within 180 days of disbursement to the United States Department of Agriculture (USDA). Corrective Actions Taken or Planned: Subsequent to September 30, 2022, the Organization identified all PMVAP monies not deposited by dairy farmer recipients. The Organization has been following up with the dairy farmer recipients to determine a solution. Any funds not accepted by the dairy farmer recipients will be remitted to the USDA as soon as resolution is achieved.
View Audit 25409 Questioned Costs: $1
Finding 30438 (2022-003)
Significant Deficiency 2022
New England Conservatory of Music
MA
HUD Housing Programs Reporting
Finding no. 2022-003 ? Higher Education Emergency Relief fund (HEERF) Reporting Finding: Amounts reported for the institutional portion of HEERF funds were originally reported in the wrong category (misclassified) Corrective Action Taken or Planned: Although misclassified, the amount of institution...
Finding no. 2022-003 ? Higher Education Emergency Relief fund (HEERF) Reporting Finding: Amounts reported for the institutional portion of HEERF funds were originally reported in the wrong category (misclassified) Corrective Action Taken or Planned: Although misclassified, the amount of institutional funds was accurate and for allowable uses. The Conservatory will review and amend the previous filing. Expected completion date May 2023. Responsible person Richard Bowman, Controller
View Audit 24262
Finding 30433 (2022-009)
Significant Deficiency 2022
New England Conservatory of Music
MA
Student Financial Aid Eligibility Reporting
Finding No. 2022 ? 009 Special Tests ? Institutional Eligibility Finding: The Conservatory did not report staff changes in the positions of Chief Financial Officer and the Financial Aid Administrator as required. Corrective Action Taken or Planned: The Office of Financial Aid and the Bursars Office...
Finding No. 2022 ? 009 Special Tests ? Institutional Eligibility Finding: The Conservatory did not report staff changes in the positions of Chief Financial Officer and the Financial Aid Administrator as required. Corrective Action Taken or Planned: The Office of Financial Aid and the Bursars Office will review the reporting requirements and develop formal procedure on the process of notifying the DOE of these changes. Expected completion April 2023. Responsible person Kathleen Jewett, Director of Student Accounts
View Audit 24262
Thornton Township High School District 205
IL
Questioned Costs Reporting Subrecipient Monitoring
Condition: The District did not report cumulative expenditures when preparing their quarterly claims under Project 2021 E2 grant. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June...
Condition: The District did not report cumulative expenditures when preparing their quarterly claims under Project 2021 E2 grant. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Toriano Horton, Assistant Superintendent-CSBO Management Response: The Office of Federal Programs and Business Operations will continue to monitor and review all expenditures to ensure that internal controls are applied as allowable costs and reporting required by federal and state guidelines.
View Audit 25361 Questioned Costs: $1
Thornton Township High School District 205
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 for 24 reports. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Co...
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 24 reports. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Toriano Horton, Assistant Superintendent-CSBO Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 25361
Hopewell Voa Elderly Housing, Inc. (hopewell Senior Village)
LA
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 replacement reserve deficiency will be funded in the amount of $4,640. Management will ensure th...
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 replacement reserve deficiency will be funded in the amount of $4,640. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: August 19, 2022
View Audit 25065
Finding 30402 (2022-001)
Significant Deficiency 2022
Theater Latte Da
MN
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
February 10, 2023 CORRECTIVE ACTION PLAN Theater Latte Da respectfully submits the following corrective action plan for the year ended July 31, 2022. Audit period: August 1, 2021 ? July 31, 2022 The findings from the July 31, 2022, schedule of findings and questioned costs are discussed below. The f...
February 10, 2023 CORRECTIVE ACTION PLAN Theater Latte Da respectfully submits the following corrective action plan for the year ended July 31, 2022. Audit period: August 1, 2021 ? July 31, 2022 The findings from the July 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Consolidated Financial Statements Audit Significant Deficiency 2022-001 ? Lack of Segregation of Duties Recommendations ? Management and the Board of Theater Latte Da should continue to be active in monitoring financial reports and activities of the organization to ensure oversight to help compensate for the lack of segregation. Auditee's comments ? Management and the Board of Theater Latte Da will continue to monitor financial reports and activities of the organization to ensure proper oversight and will accept responsibility for the annual consolidated financial statements prior to their issuance. Name(s) and contact person(s) responsible for corrective action: Elisa Spencer-Kaplan, Managing Director. Planned completion date for corrective action plan: Ongoing.
View Audit 24554
Finding 30398 (2022-017)
Significant Deficiency 2022
State of North Dakota
ND
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Finding: 2022-017 Department of Human Services Response/Corrective Action Plan: The Department disagrees with the recommendation. NDVerify allows eligibility workers to search multiple interfaces/sources for all household members included in a LIHEAP case at the same time, however, the Departm...
Finding: 2022-017 Department of Human Services Response/Corrective Action Plan: The Department disagrees with the recommendation. NDVerify allows eligibility workers to search multiple interfaces/sources for all household members included in a LIHEAP case at the same time, however, the Department does allow for other means, such as hard copy verification from the applicant or a third-party, to support eligibility determinations. It is important to note, since fully transitioning to SPACES, no errors have been noted. Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date ND Verify will continue to be a source for workers to utilize. FY2024 LIHEAP training will continue to train on the value of using this interface.
View Audit 36677
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