Corrective Action Plans

Finding 524016 (2024-004)

Significant Deficiency 2024

MN

Questioned Costs Student Financial Aid Significant Deficiency

Return of Title IV Funds Recommendation: We recommend the University review the R2T4 calculations and the term dates used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university will manually review student...

Return of Title IV Funds Recommendation: We recommend the University review the R2T4 calculations and the term dates used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university will manually review student registration begin and end dates for all students where withdrawal records indicate a R2T4 calculation may be required. This review will ensure appropriate dates are used for determining the need for a R2T4 calculation, and for student records requiring a R2T4 calculation, that the calculation is completed using the correct number of days. Name of the contact person responsible for corrective action: Scott Roelke, Director of Financial Aid Planned completion date for corrective action plan: In place as of February 14, 2025.

View Audit 343204 Questioned Costs: $1

Finding 524015 (2024-003)

Significant Deficiency 2024

Northwestern Health Sciences University

MN

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Perkins Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...

Perkins Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the audit finding where some MPNs are missing. We are unable to correct the past but moving forward, the new ones are being retained. Name of the contact person responsible for corrective action: Jane Garner, CFO Planned completion date for corrective action plan: Already in place

View Audit 343204

Finding 524010 (2024-002)

Significant Deficiency 2024

Northwestern Health Sciences University

MN

Student Financial Aid Reporting Significant Deficiency

National Student Loan Data System (NSLDS) Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the “Campus Level” and “Program Level”. Explanation of disagreement with audit finding: There is no disagr...

National Student Loan Data System (NSLDS) Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the “Campus Level” and “Program Level”. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although the Colleague data is correct, the logic in Colleague used to send the files to the NSC is excluding records when the student is not registered for classes in the month an action such as graduation or withdrawal occurs. In that situation the NSC is inserting default dates onto the record based on the last date of their classes in the prior term. We are working with our IT team & Ellucian on an approach to update that logic. In the meantime, we will implement a reporting solution to allow manual correction of these issues. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: Already in place.

View Audit 343204

Finding 523680 (2024-001)

Significant Deficiency 2024

MacCormac College Dba Generations College

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2024-001 Student Financial Aid Cluster, Assistance Listing # 84.007, 84.033, 84.063, 84.268 Condition: The College could not timely retrieve all student records and show documentation of reviews and approvals related to student records. Corrective Action Plan: ...

Finding 2024-001 Student Financial Aid Cluster, Assistance Listing # 84.007, 84.033, 84.063, 84.268 Condition: The College could not timely retrieve all student records and show documentation of reviews and approvals related to student records. Corrective Action Plan: Objective: To ensure the timely retrieval of all student records and the proper documentation of reviews and approvals to meet regulatory requirements and to improve accountability in the Student Financial Aid Cluster. Corrective Actions: To address the conditions and ensure compliance with regulations, the following corrective actions will be taken: A. Improvement of Student Record Retrieval Process: • Upgrade and/or streamline systems used for storing and retrieving student records. • Conduct an audit of existing data storage systems to identify inefficiencies, technical glitches, or areas for improvement. • Implement an automated system for flagging and retrieving missing or incomplete records in real-time. B. Enhanced Documentation of Reviews and Approvals: • Revise and reinforce the process for documenting reviews and approvals for all student records, ensuring that every step is appropriately tracked and stored. • Implement a centralized digital approval system to reduce paperwork and ensure easier tracking of approvals. C. Staff Training and Awareness: • Provide comprehensive training for all staff involved in financial aid processing on the importance of timely record retrieval and proper documentation of reviews and approvals. • Implement periodic refresher courses for staff, with a focus on improving accuracy in the review and approval process. D. Enhanced Communication and Coordination: • Establish a cross-functional team responsible for monitoring the status of student records, identifying delays, and ensuring approvals are documented. • Create an internal tracking system for ensuring the timely completion of records reviews and approvals. Monitoring and Follow-Up: To ensure that the corrective actions are being implemented effectively, the College will engage in internal reporting (monthly), external audit (annually), and a third-party review (annually) Person(s) Responsible for Corrective Action Plan: Jamieta Hoskins, Director of Financial Aid Anticipated Completion Date for Corrective Action Plan: April 30, 2025

View Audit 343124

Finding 523659 (2024-002)

Significant Deficiency 2024

Treasure Valley Community College

OR

Student Financial Aid Special Tests & Provisions Reporting

To address the discrepancies, TVCC has taken the following actions: 1. Properly updated the enrollment status of each of the three (3) identified students in the National Student Clearinghouse (NSC) via NSC’s “Student Lookup” tool. 2. Identified and implemented a mechanism to correct the enrollment...

To address the discrepancies, TVCC has taken the following actions: 1. Properly updated the enrollment status of each of the three (3) identified students in the National Student Clearinghouse (NSC) via NSC’s “Student Lookup” tool. 2. Identified and implemented a mechanism to correct the enrollment status issues caused by CPCC issuance. 3. Assigned a dedicated NSC staff member to process enrollment report submissions and resolve errors. 4. The Registrar’s Office and Financial Aid Office , in collaboration with the Enterprise Systems Support Analyst, are implementing an internal audit tool to better screen enrollment and graduate reports before submission to NSC.

View Audit 343072

Finding 523657 (2024-004)

Significant Deficiency 2024

Board of Education of the City of Peoria

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

The District will review the work performed by the individual preparing the reports before submission.

View Audit 343048

Finding 523620 (2024-002)

Significant Deficiency 2024

Reading Muhlenberg Career & Technology Center

PA

Reporting Subrecipient Monitoring Significant Deficiency

2024-002 REPORTING - SIGNIFICANT DEFICIENCY Condition During the year ended June 30, 2024, the Center submitted a report for the funds used during the year ended June 30, 2023. The report submitted by the Center contained expenditure amounts that did not agree to the final amounts reported on the s...

2024-002 REPORTING - SIGNIFICANT DEFICIENCY Condition During the year ended June 30, 2024, the Center submitted a report for the funds used during the year ended June 30, 2023. The report submitted by the Center contained expenditure amounts that did not agree to the final amounts reported on the schedule of expenditures of federal awards for the year ended June 30, 2023. Recommendation We recommend the Center continue updating its reporting procedures to use the most accurate information possible. In addition, the report should also be reviewed by an individual separate from the person compiling the information. Management Response The grant noted in the finding has since been finalized and a final Expenditure Report has been submitted to the State reflecting the correct total dollars spent. All grants will be tracked within the funding sources provided by the Pennsylvania Department of Education within the general ledger. Grant reporting will be reviewed along with the applicable support by the executive director or another party before being submitted.

View Audit 342994

Finding 523594 (2024-001)

Significant Deficiency 2024

Alternatives Homes 2005, Inc.

NJ

Special Tests & Provisions Cash Management HUD Housing Programs

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 342940

Finding 523592 (2024-001)

Significant Deficiency 2024

Alternatives Homes 2004, Inc.

NJ

Special Tests & Provisions Cash Management HUD Housing Programs

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 342939

Finding 523591 (2024-001)

Significant Deficiency 2024

Pennsylvania Housing Finance Agency

PA

Questioned Costs Cash Management HUD Housing Programs

U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, ...

U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, and submission of all program reports to ensure reporting requirements are being met. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. This will ensure the invoices submitted for reimbursement of program administration expenses are accurate. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2025 If there are any questions regarding this plan, please call Adrianne Trumpy at 717.780.3823.

View Audit 342922 Questioned Costs: $1

Finding 523478 (2024-001)

Significant Deficiency 2024

Columbus Housing Authority

IN

Questioned Costs HUD Housing Programs Eligibility

Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessar...

Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessary to clear this finding in FY 2025, and all Section 8 Housing Choice Voucher tenant files will be reviewed and corrected before June 30, 2025.

View Audit 342743 Questioned Costs: $1

Finding 523470 (2024-002)

Significant Deficiency 2024

Shoreline Plaza, Inc.

ID

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Finding 2,024-002 Federal Agency Name: U.S. Department of Housing & Urban Development Assistance Listing Number: 14.155 Pragram Name: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)) Finding Summary: During our testing of management fe...

Finding 2,024-002 Federal Agency Name: U.S. Department of Housing & Urban Development Assistance Listing Number: 14.155 Pragram Name: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)) Finding Summary: During our testing of management fees, we identified that the Corporation was overcharged management fees of $5,697. Corrective Action Plan: BCACHA is drafting a formalized internal process oversight plan to ensure that our work product is accurate, timely, and within compliance with HUD regulations. We will update our financial policies and internal review processes to prevent errors such as these. Responsible lndividual{s): Glenn Luke, Finance Director Anticipated Completion Date: October 2025

View Audit 342735

Finding 523458 (2024-006)

Significant Deficiency 2024

Crawfordsville Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Reporting § 200.303

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Enti...

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Significant Deficiency Context: For the three projects sampled for Davis-Bacon requirements, the contracts with the companies did not include the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,367,798. The School Corporation did obtain the weekly payroll reports certifications from the companies that performed renovations. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Special Tests and Provisions – Wage Rate Requirements for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716

Finding 523293 (2024-008)

Significant Deficiency 2024

The Hughen Center, INC

TX

School Nutrition Programs Reporting Significant Deficiency

Finding #2024-008 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency: School Breakfast Program, AL#10.553, Contract #: 71402301, Contract period: 10/01/22 – 09/30/23, School Breakfast Program, AL#10.553, Contract #: 71402401...

Finding #2024-008 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency: School Breakfast Program, AL#10.553, Contract #: 71402301, Contract period: 10/01/22 – 09/30/23, School Breakfast Program, AL#10.553, Contract #: 71402401, Contract period: 10/01/23 – 09/30/24, National School Lunch Program, AL#10.555, Contract #: 71302301, Contract period: 10/01/22 – 09/30/23, National School Lunch Program, AL#10.555, Contract #: 71302401, Contract period: 10/01/23 – 09/30/24. U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: 246600011238076600, Contract period: 08/08/23 – 09/30/24, Special Education Preschool Grants, AL#84.173A, Contract #: 24660011238076610, Contract period: 08/08/23 – 09/30/24, Special Education Preschool Grants, AL#84.173X, Contract #: 24660011238076610, Contract period: 10/01/22 – 09/30/23. Condition and context: Same as finding #2024-006. Recommendation: Same as finding #2024-006. Planned corrective action: Same as finding #2024-006. Responsible officer: Chief Financial Officer – Lea Ann Hendrick. Estimated completion date: Same as finding #2024-006.

View Audit 342551

Finding 523292 (2024-007)

Significant Deficiency 2024

The Hughen Center, INC

TX

School Nutrition Programs Significant Deficiency

Finding #2024-007 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency: School Breakfast Program, AL#10.553, Contract #: 71402301, Contract period: 10/01/22 – 09/30/23, School Breakfast Program, AL#10.553, Contract #: 71402401...

Finding #2024-007 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency: School Breakfast Program, AL#10.553, Contract #: 71402301, Contract period: 10/01/22 – 09/30/23, School Breakfast Program, AL#10.553, Contract #: 71402401, Contract period: 10/01/23 – 09/30/24, National School Lunch Program, AL#10.555, Contract #: 71302301, Contract period: 10/01/22 – 09/30/23, National School Lunch Program, AL#10.555, Contract #: 71302401, Contract period: 10/01/23 – 09/30/24. U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: 246600011238076600, Contract period: 08/08/23 – 09/30/24, Special Education Preschool Grants, AL#84.173A, Contract #: 24660011238076610, Contract period: 08/08/23 – 09/30/24, Special Education Preschool Grants, AL#84.173X, Contract #: 24660011238076610, Contract period: 10/01/22 – 09/30/23. Condition and context: Same as finding #2024-004. Recommendation: Same as finding #2024-004. Planned corrective action: Same as finding #2024-004. Responsible officer: Chief Financial Officer –

View Audit 342551

Finding 523285 (2024-001)

Significant Deficiency 2024

North Santiam School District

OR

Reporting School Nutrition Programs Significant Deficiency

The District took immediate steps to remedy the issue, new reviews are required before and after submission. The Business Manager and Food Services Director have implemented the changes.

View Audit 342537

Finding 523278 (2024-003)

Significant Deficiency 2024

Great Plains Food Bank

ND

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Meli...

U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP programs have proper signatures by necessary parties going forward . An electronic signature process has been implemented to make the dissemination, review and storage of this process easier. Also, additional staffing has been hired to manage this process in the form of a Partner Network Manager with substantial compliance experience. Anticipated Completion Date: Immediate

View Audit 342534 Questioned Costs: $1

Finding 523136 (2024-002)

Significant Deficiency 2024

Indian Town Home Association

IL

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: We recommend that management ensure any surplus cash is deposited within 90 days of year end. Explanation of disagreement with audit fi...

Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: We recommend that management ensure any surplus cash is deposited within 90 days of year end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will ensure future surplus cash is deposited within the required timeline. Name(s) of the contact person(s) responsible for corrective action: Tammy Neuhalfen Planned completion date for corrective action plan: January 30, 2025

View Audit 342455

Finding 523099 (2024-002)

Significant Deficiency 2024

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Ch...

Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Chief Operating Officer along with several warehouse employees were hired to ensure that proper staffing was maintained in the process. Management has also developed new Standard Operating Procedures (SOPs) and training programs for warehouse staff to ensure accurate documentation and compliance moving forward. This allows for the packing lists to be printed and packing to occur well in advance to allow for adjustments to be made in time to accurately reflect the amounts disbursed. The new SOPs also include that partner agencies have at least 24 hours to contact the Organization for any issues with the distribution and the Organization will update documentation and/or collect the order to reflect the documentation. Two positions have been staffed: Inventory Control and Quality Control part of their role is to make sure the pick ticket matches the pick order and then reconcile against the invoice at the time of posting. Name of Responsible Person: Meredith Knopp, Chief Executive OfficerAnticipated Completion Date: Implemented in December 31, 2024

View Audit 342402

Finding 523090 (2024-003)

Significant Deficiency 2024

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes...

Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes that as of year-end and final fieldwork, personnel are now in place who understand the importance of maintaining and completing required documentation, including annual and bi-annual agreements. Management will implement additional measures, such as improved tracking systems and staff training, to prevent future delays in the execution of required annual and bi-annual agreements. Management currently reconciles Al33 documents to agency partners. In addition, the management team is ensuring documents are signed and stored in an electronic document signature platfonn i.e DocuSign. Access to this platform will be available to all key staff for utilization and verification. Tracking is also documented within a separate excel spreadsheet and reconciled back to the electronic signature database. A Standard Operating Procedure has been created and implemented. Name of Responsible Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: December 31 , 2024

View Audit 342402

Finding 523043 (2024-002)

Significant Deficiency 2024

Woodside Village, Inc. 042-Hd112

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of incomplete or incorrect monthly deposits. Explanat...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of incomplete or incorrect monthly deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Planned completion date for corrective action plan: June 30, 2025

View Audit 342298

Finding 523041 (2024-004)

Significant Deficiency 2024

Ottawa River Estates, Inc. 042-Hd072

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the requi...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 342297

Finding 523039 (2024-003)

Significant Deficiency 2024

Ottawa River Estates, Inc. 042-Hd072

OH

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount imm...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 342297

Finding 523037 (2024-002)

Significant Deficiency 2024

Ottawa River Estates, Inc. 042-Hd072

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the requir...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 342297

Finding 523034 (2024-006)

Significant Deficiency 2024

Brook View Gardens, Inc. 042-Hd087

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in re...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will collect improperly disbursed amounts immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342295

Corrective Action Plans

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