Corrective Action Plans

Finding 501165 (2024-002)

Significant Deficiency 2024

MD

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2024-002 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the housing authority designate an individual to assure HQS inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding...

2024-002 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the housing authority designate an individual to assure HQS inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although the agency understands the basis of the finding, the Agency feels the item in question for the inspection date is outside the scope of the audit dates which are July 1, 2023, to June 30, 2024. Additionally, when the agency discovered the error in March 2023 during a time of restructuring a very high turnover department, the newly appointed management and leadership took immediate action in correcting the inspection to be compliant. In addition to our current HCV internal processes, the agency has added an inspection section to review a 10% sample of all inspections monthly to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Morgan Gower Planned completion date for corrective action plan: In progress as of September 2024 and is ongoing.

View Audit 323421

Finding 501163 (2024-001)

Significant Deficiency 2024

Housing Authority of Washington County

MD

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2024-001 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in a...

2024-001 Housing Voucher Cluster – Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our internal audits take place monthly. The HCV department leadership pulls the list of recertifications, interims, and new admissions and samples 10% of each to ensure they have been done correctly, with all information documented. This internal audit includes checking the rent calculation, utilities, verification documents, and tenant/landlord notification. The agency has been completing this internal practice consistently since February 2024. Name(s) of the contact person(s) responsible for corrective action: Morgan Gower Planned completion date for corrective action plan: In progress as of February 2024 and is ongoing.

View Audit 323421 Questioned Costs: $1

Finding 499462 (2024-008)

Material Weakness 2024

Outpatient Medical Center, Inc.

LA

Questioned Costs Cash Management Subrecipient Monitoring § 200.305

2024-008 Cash Management Corrective action planned: Federal draws will be made with approval of the Director of Financial Operations or their designee for expenditures that have been incurred and recorded in the general ledger. Electronic documentation will be organized by draw to ensure proper d...

2024-008 Cash Management Corrective action planned: Federal draws will be made with approval of the Director of Financial Operations or their designee for expenditures that have been incurred and recorded in the general ledger. Electronic documentation will be organized by draw to ensure proper documentation is maintained. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Cathy Liles, Director of Fiscal Operations

View Audit 322303 Questioned Costs: $1

Finding 499412 (2024-001)

Significant Deficiency 2024

Stoddard CO Public Water District #4

MO

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

1. Finding 2024-001 a. We concur with the finding and recommendation. b. Management realizes the duties are reevaluated regularly and with the size of the District it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatements; however...

1. Finding 2024-001 a. We concur with the finding and recommendation. b. Management realizes the duties are reevaluated regularly and with the size of the District it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatements; however, they will continue to strive to improve this deficiency. c. The Board of Directors is responsible for evaluating safeguards against material misstatements to the financial statements. d. This is an ongoing process, therefore, there is no anticipated completion date.

View Audit 322270

Finding 498664 (2024-002)

Significant Deficiency 2024

Ahepa 371 Ii, Inc.

MI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding 2024-002: During the year ended June 30, 2024, the Corporation made additional principal payments on the note payable of $33,799, which was in excess of surplus cash calculated at June 30, 2023 by $14,210. Recommendation: AHEPA 371, Inc. should reimburse the Property's operating account in t...

Finding 2024-002: During the year ended June 30, 2024, the Corporation made additional principal payments on the note payable of $33,799, which was in excess of surplus cash calculated at June 30, 2023 by $14,210. Recommendation: AHEPA 371, Inc. should reimburse the Property's operating account in the amount of $14,210. Action(s) taken or planned on the finding: Agree. AHEPA 371, Inc. will reimburse the Property's operating account.

View Audit 321380 Questioned Costs: $1

Finding 498662 (2024-001)

Significant Deficiency 2024

Ahepa 371 Ii, Inc.

MI

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding 2024-001: At June 30, 2024, deposits to the reserve for replacements account of $14,357 had not been made. Recommendation: Management should transfer $14,357 to the reserve for replacements. Action(s) taken or planned on the finding: Agree. Management will transfer $14,357 to the reserve for...

Finding 2024-001: At June 30, 2024, deposits to the reserve for replacements account of $14,357 had not been made. Recommendation: Management should transfer $14,357 to the reserve for replacements. Action(s) taken or planned on the finding: Agree. Management will transfer $14,357 to the reserve for replacements once the Property has sufficient operating cash to make the required transfer.

View Audit 321380 Questioned Costs: $1

Finding 498169 (2024-001)

Significant Deficiency 2024

Clover Commons, Inc.

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $4,110 from the operating account to the reserve for replacements acco...

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $4,110 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $4,110 to the reserve for replacements account on August 7, 2024. No further action is required.

View Audit 320908 Questioned Costs: $1

Finding 498167 (2024-001)

Significant Deficiency 2024

Lancaster Landing, Inc.

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $1,000 from the operating account to the reserve for replacements acco...

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $1,000 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $1,000 to the reserve for replacements account on August 28, 2024. No further action is required.

View Audit 320905 Questioned Costs: $1

Finding 498165 (2024-001)

Significant Deficiency 2024

Ipock, Inc.

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $548 from the operating account to the reserve for replacements accoun...

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $548 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On August 28, 2024, management transferred $548 to the reserve for replacements account. No further action is required.

View Audit 320903 Questioned Costs: $1

Finding 497594 (2024-002)

Significant Deficiency 2024

Dogwood Retirement Housing, Inc. Dba Dogwood Retirement Apts.061-Eh142

CA

HUD Housing Programs Subrecipient Monitoring

Finding 2024-002: Two of the move-in residents' security deposits tested were not collected timely. Comments on the Finding and Each Recommendation: Management should collect the security deposit at the time of resident move-in. Action(s) taken or planned on the finding: Agree. Management will col...

Finding 2024-002: Two of the move-in residents' security deposits tested were not collected timely. Comments on the Finding and Each Recommendation: Management should collect the security deposit at the time of resident move-in. Action(s) taken or planned on the finding: Agree. Management will collect the security deposit at the time of move-in. During the year ended May 31, 2024, the residents' security deposits were collected. There is no further action required.

View Audit 320355

Finding 497593 (2024-001)

Significant Deficiency 2024

Dogwood Retirement Housing, Inc. Dba Dogwood Retirement Apts.061-Eh142

CA

Questioned Costs Subrecipient Monitoring

Finding 2024-001: The resident security deposit account did not have adequate funds to cover the security deposits collected at May 31, 2024. Comments on the Finding and Each Recommendation: Management should reconcile the security deposit listing on a monthly basis and transfer funds from the oper...

Finding 2024-001: The resident security deposit account did not have adequate funds to cover the security deposits collected at May 31, 2024. Comments on the Finding and Each Recommendation: Management should reconcile the security deposit listing on a monthly basis and transfer funds from the operating cash account to ensure the resident security deposit account is adequately funded. Action(s) taken or planned on the finding: Agree. On July 22, 2024, Management transferred $223 from the operating cash account to fully fund the security deposit account.

View Audit 320355 Questioned Costs: $1

Finding 497401 (2024-001)

Material Weakness 2024

Charter Township of Clinton

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding Number: 2024-001 Condition: We noted no formal evidence that required inspections were performed prior to contract approval in one instance. We also noted no formal evidence that inspections were performed upon project completion to ensure that work was carried out in accordance with contrac...

Finding Number: 2024-001 Condition: We noted no formal evidence that required inspections were performed prior to contract approval in one instance. We also noted no formal evidence that inspections were performed upon project completion to ensure that work was carried out in accordance with contract specifications in one instance. Planned Corrective Action: After the inspector has done the initial walk through to identify required repairs, a full comprehensive write-up and cost is established for all rehabilitation projects that document additional repairs to be completed that are more preventative in nature. Any additional items discovered during the project or requested by the homeowner will be added to the write-up. For any emergency repairs, a memorandum will be added to the file. To ensure that pre_x0002_rehabilitation and post-rehabilitation inspections are taking place, the Assistant Planning Director will review a list of ongoing rehabilitation projects at a minimum on a monthly basis. Contact person responsible for corrective action: Edwin Manninen Anticipated Completion Date: Immediately

View Audit 320150

Finding 496411 (2024-001)

Material Weakness 2024

Full Harvest Housing, Inc.

IA

Allowable Costs / Cost Principles Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2024. Finding 2024-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency 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, C – Cash Management, E – Eligibility, L – Reporting, and N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement. Anticipated Completion Date September 30, 2024

View Audit 319319

Finding 496232 (2024-001)

Significant Deficiency 2024

Lakefront Senior Residences, Inc.

KS

Subrecipient Monitoring HUD Housing Programs Reporting

Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt ...

Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt of the report. Action(s) taken or planned on the finding: No further action is necessary. Management's response was submitted on October 27, 2023.

View Audit 319176

Finding 496230 (2024-001)

Significant Deficiency 2024

MacArthur Manor Senior Residences, Inc.

KS

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of condition #2024-001: The Corporation used reserve for replacements funds for a non-approved purpose. Comments on the Finding and Each Recommendation: Management should reimburse the reserve for replacements fund all excess funds withdrew. Action(s) taken or planned on the finding: Man...

Statement of condition #2024-001: The Corporation used reserve for replacements funds for a non-approved purpose. Comments on the Finding and Each Recommendation: Management should reimburse the reserve for replacements fund all excess funds withdrew. Action(s) taken or planned on the finding: Management refunded $2,717 to reserve for replacement account on August 13, 2024.

View Audit 319175 Questioned Costs: $1

Finding 496228 (2024-001)

Significant Deficiency 2024

Southern Hills Senior Residences, Inc.

KS

Subrecipient Monitoring HUD Housing Programs Reporting

Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt ...

Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt of the report. Action(s) taken or planned on the finding: No further action is necessary. Management's response was submitted on October 31, 2023.

View Audit 319174

Finding 496226 (2024-001)

Significant Deficiency 2024

Woodlake Senior Residences, Inc.

KS

Subrecipient Monitoring HUD Housing Programs Reporting

Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt ...

Statement of condition #2024-001: The Corporation did not furnish HUD with a complete Management Occupancy Review response within 30 days. Comments on the Finding and Each Recommendation: Management should submit a plan to resolve all deficiencies within 30 calendar days of the date of the receipt of the report. Action(s) taken or planned on the finding: No further action is necessary. Management's response was submitted on October 30, 2023.

View Audit 319173

Finding 486020 (2024-003)

Material Weakness 2024

Central Michigan University Research Corporation

MI

Subrecipient Monitoring § 200.332

Corrective Action Plan: Management will review the required procedures for pass-through entities as listed in 2 CFR 200.332 and implement the procedures accordingly. This will include documented risk assessment and monitoring procedures for all subrecipient of federal awards.

View Audit 318710

Finding 485762 (2024-001)

Material Weakness 2024

Mountain Famly Health Centers

CO

Subrecipient Monitoring § 200.331

Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing No. 21.027 Recommendation: Our auditors recommended that the Organization create an internal policy over sub-grant recipient procedures and create effective internal controls and procedures over subrecipient monitoring an...

Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing No. 21.027 Recommendation: Our auditors recommended that the Organization create an internal policy over sub-grant recipient procedures and create effective internal controls and procedures over subrecipient monitoring and tracking that allow for compliance with all applicable Federal laws, regulations, and compliance requirements of various Federal grants Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has accepted the recommendation and will add language to the existing Grant Funds Tracking Policy and Procedure outlining the Organization’s responsibilities for establishing effective internal controls and procedures over subrecipient monitoring. The updated policy will also include reference to the Information to Provide to Every Subrecipient for Each Subaward form. This form outlines details of the pass-through grant, and subrecipient responsibilities, and will be signed by each subrecipient prior to any pass-through fund disbursement. Also, the Organization will educate supervisors on this policy update at an upcoming training meeting no later than October 31, 2024.

View Audit 318603

Finding 485748 (2024-001)

Significant Deficiency 2024

Lockport Housing Authority

NY

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Auditee Response: The Authority will not pay any invoices until the proper documentation of Davis Bacon wages being paid is received from the contractor. The Authority will then be ensured that future payments have the proper certified payroll.

View Audit 318581

Finding 485611 (2024-002)

Significant Deficiency 2024

Fulton County Community Unit School District No. 3

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Response and Corrective Action Plan: The District will review current processes for identifying, coding and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District’s general ledger.

View Audit 318383

Finding 485276 (2024-007)

None 2024

Village of Kingsley

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Period of Performance

This finding is due to the Village not having control procedures in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, accurately or within 30 days of the close of the reporting period. In the future, the Village will have controls in place to en...

This finding is due to the Village not having control procedures in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, accurately or within 30 days of the close of the reporting period. In the future, the Village will have controls in place to ensure accurate and timely filing of the report. The person responsible for the corrective action is the Village Manager. The anticipated completion date of the corrective action plan is before the end of the 2025 fiscal year. The plan for adherence is the Council will build a timeline for preparation and completion of the report to ensure timely and accurate filing.

View Audit 318038

Finding 485250 (2024-007)

None 2024

Village of Baldwin

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions bec...

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions because of the lack of written policies as required by Uniform Guidance. The Village will adopt all necessary policies to be in compliance. The person responsible for the corrective action is the Village President. The anticipated completion date of the corrective action plan is before the end of the 2025 fiscal year. The plan for adherence is the Council will review all proposed policies and adopt them, the Council will also monitor any changes to policy requirements to ensure that they are in compliance in the future.

View Audit 318008

Finding 485172 (2024-002)

Significant Deficiency 2024

Regis University

CO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2024-002 Personnel Responsible for Corrective Action: Cathy Gorrell, Registrar Anticipated Completion Date: September 30, 2024 Corrective Action Plan: The Office of the Registrar recognizes the systematic programming of a pseudo academic program after a pseudo course has been added with a ...

Finding 2024-002 Personnel Responsible for Corrective Action: Cathy Gorrell, Registrar Anticipated Completion Date: September 30, 2024 Corrective Action Plan: The Office of the Registrar recognizes the systematic programming of a pseudo academic program after a pseudo course has been added with a future date after the student’s current program has been inactivated or graduated. This process has been at the request of the Office of Student Accounts for the graduation fee. The Office of the Registrar will work with the Office of Student Accounts to move to the system Graduation Application process rather than the customized and manual process of pseudo courses. Further, the Office of the Registrar has increased its data quality checks on the pseudo programs and courses. In conjunction, this should eliminate the reporting of active programs when the student has graduated.

View Audit 317977

Finding 403896 (2024-001)

Material Weakness 2024

Uncompahgre Combined Clinics Dba Uncompahgre Medical Center

CO

Internal Control / Segregation of Duties Subrecipient Monitoring

Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that the support for the...

Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that the support for the sliding fee discounts is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization recognizes the deficiency of internal controls regarding determination, recording, and monitoring of the sliding fee process from application through adjustment. The Organization has acknowledged that along with our Finance Team being new to the position for all of 2023 along with the realization that our electronic medical record was making an automatic adjustment on the Federal Poverty Level. This automatic adjustment issue has been resolved. We also reviewed the monthly adjustments and have implemented a monthly oversight process to review adjustments made to patient accounts. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Tricia Lippert, Comptroller at 970-327-0537.

View Audit 310773

Corrective Action Plans

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