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Corrective Action Plans

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Finding 397168 (2023-002)
Significant Deficiency 2023
Franklin-Vance-Warren Opportunity, INC
NC
MANAGEMENT AGREE WITH FINDING 2023-002 AND THE RECOMMENDATION DESCRIBED IN THE ACCOMPANYING SCHEDULE OF FINDINGS AND QUESTIONED COSTS.
MANAGEMENT AGREE WITH FINDING 2023-002 AND THE RECOMMENDATION DESCRIBED IN THE ACCOMPANYING SCHEDULE OF FINDINGS AND QUESTIONED COSTS.
View Audit 306522
Finding 397162 (2023-001)
Significant Deficiency 2023
City of Texas City, Texas
TX
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Please note the following corrective action plan regarding the CD BG-CAPER for the single audit report for FY-2023. Should you have any questions or require additional information, please contact me at your convenience. I. Corrective Action Plan Finding #2023-001 - Entitlement Grants Cluster; Perfo...
Please note the following corrective action plan regarding the CD BG-CAPER for the single audit report for FY-2023. Should you have any questions or require additional information, please contact me at your convenience. I. Corrective Action Plan Finding #2023-001 - Entitlement Grants Cluster; Performance Reporting Corrective Action Plan The City will identify and assign additional personnel to cross-train on CAPER preparation as well as filing protocols for subsequent periods. Anticipated Completion Date September 30, 2024 Auditee Contact Person Jon R. Branson, Executive Director of Management Services
View Audit 306520
Finding 397160 (2023-001)
Significant Deficiency 2023
Lifebridge Community Services, Inc. and Subsidiary
CT
The Agency will address the late filing by addressing the staffing shortage in the finance department that resulted in a delay in completing the annual financial audit and commensurate single audit requirements for fiscal year 2022-23. By increasing staffing in the finance department, the Agency wi...
The Agency will address the late filing by addressing the staffing shortage in the finance department that resulted in a delay in completing the annual financial audit and commensurate single audit requirements for fiscal year 2022-23. By increasing staffing in the finance department, the Agency will be able to complete the annual audit and have all required filings completed and submitted within the required nine-month period for the 2023-24 year end.
View Audit 306505
Antwerp Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding 2023-002 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Antwerp Housing Development Fund Company, ...
Finding 2023-002 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Antwerp Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kristi Dippel, Executive Director, at 315-686-3212 x2.
View Audit 306504
Antwerp Housing Development Fund Company, Inc.
NY
Finding 2023-001 Replacement Reserves Underfunded: Recommendation: We recommend that management make monthly transfers to the replacement reserve. Action taken: Antwerp Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and has been in contact with USDA Rural Developm...
Finding 2023-001 Replacement Reserves Underfunded: Recommendation: We recommend that management make monthly transfers to the replacement reserve. Action taken: Antwerp Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and has been in contact with USDA Rural Development and will proceed based on Rural Development’s recommendations. For questions regarding this corrective action plan, please contact Kristi Dippel, Executive Director, at 315-686-3212 x2.
View Audit 306504
Finding 397142 (2023-003)
Significant Deficiency 2023
University Settlement Society of New York, Inc.
NY
Subrecipient Monitoring Reporting Equipment & Real Property Management § 200.334
A) The planned corrective action. The Settlement agrees with the finding. The Assistant Controller will prepare the form SF- 429 report and the Controller will review and approve the report for submission. SF-429 due date reminders are posted in preparer’s calendar and adherence to the due dates is ...
A) The planned corrective action. The Settlement agrees with the finding. The Assistant Controller will prepare the form SF- 429 report and the Controller will review and approve the report for submission. SF-429 due date reminders are posted in preparer’s calendar and adherence to the due dates is monitored by the Controller. For FY24, the Assistant Controller is currently working on the completion and submission of the OLDC (Online Data Collection) form. Once completed, the required SF-429 report will be filed. B) The name(s) of the contact person(s) responsible for corrective action. Assistant Controller – Julia Kagan Controller – Robert Holczer C) The anticipated completion date for the corrective action. 5/15/24
View Audit 306503
Finding 397085 (2023-002)
Significant Deficiency 2023
University Settlement Society of New York, Inc.
NY
Reporting
A) The planned corrective action. The Settlement agrees with the finding. Due to timing of prior year audits, the FY23 audit was also delayed. Management will plan an FY24 audit timeline that allows them to adhere to the March 31 filing deadlines. B) The name(s) of the contact person(s) responsible ...
A) The planned corrective action. The Settlement agrees with the finding. Due to timing of prior year audits, the FY23 audit was also delayed. Management will plan an FY24 audit timeline that allows them to adhere to the March 31 filing deadlines. B) The name(s) of the contact person(s) responsible for corrective action. Assistant Controllers – Julia Kagan, Vivian Vera Controller – Robert Holczer CFAO – Rabiya Akhtar CEO – Melissa Aase C) The anticipated completion date for the corrective action. 8/1/24
View Audit 306503
Finding 397084 (2023-001)
Significant Deficiency 2023
University Settlement Society of New York, Inc.
NY
Reporting
A) The planned corrective action. The Settlement agrees with the finding and will implement internal controls over the preparation of the SEFA. The Assistant Controllers will prepare the SEFA in accordance with the Uniform Guidance and proactively source the information needed from funders for compl...
A) The planned corrective action. The Settlement agrees with the finding and will implement internal controls over the preparation of the SEFA. The Assistant Controllers will prepare the SEFA in accordance with the Uniform Guidance and proactively source the information needed from funders for completion. The Controller will review the SEFA and confirm all key information is correct (CFDA numbers, subrecipient information, etc.) and agrees to the confirmations where applicable. The CFAO will do a final review prior to providing the SEFA to the auditors. B) The name(s) of the contact person(s) responsible for corrective action. Assistant Controllers – Julia Kagan, Vivian Vera Controller – Robert Holczer CFAO – Rabiya Akhtar C) The anticipated completion date for the corrective action. 6/30/24
View Audit 306503
Finding 397078 (2023-002)
Significant Deficiency 2023
Legal Aid of Nebraska
NE
Equipment & Real Property Management Internal Control / Segregation of Duties
FINDING 2023-002: SUPPORT FOR LSC FUNDED PROPERTY Please provide an explanation of how your Organization plans to resolve any further issues surrounding eligibility moving forward. Legal Aid will continue to follow up with last year’s auditors to obtain the necessary information. If these attempts a...
FINDING 2023-002: SUPPORT FOR LSC FUNDED PROPERTY Please provide an explanation of how your Organization plans to resolve any further issues surrounding eligibility moving forward. Legal Aid will continue to follow up with last year’s auditors to obtain the necessary information. If these attempts are unsuccessful, we will collaborate with LSC to determine if they have the information on file. Should neither of these avenues yield results, we will review physical audit files from previous years in an attempt to retrieve the information retroactively. Reasonable completion date: December 31st, 2024 Responsible Party: Stephanie Kitselman, Interim CFO – this will transition to the new inhouse Finance Director upon hire in 2024.
View Audit 306498
The Mount St. James Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: The Mount St. James Apartments agrees wit...
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: The Mount St. James Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 306495
Tecumseh Road Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Tecumseh Road Senior Apartments agrees wi...
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Tecumseh Road Senior Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 306494
Finding 397068 (2023-003)
Material Weakness 2023
Easton Area School District
PA
Reporting
Finding 2023-003 Management Corrective Action Plan: ...
Finding 2023-003 Management Corrective Action Plan: The District will monitor federal programs revenues and expenditures through the submission of quarterly expenditure reports as required by the Pennsylvania Department of Education. Also, the District will submit final expenditure reports in a timely manner. Individual(s) Responsible: Assistant Superintendent of Curriculum and Instruction, Coordinator of Federal Funds, Assistant Business Manager Anticipated Completion Date: Prior to the issuance of the Fiscal Year 2024 Financial Statements.
View Audit 306489
Finding 397067 (2023-001)
Significant Deficiency 2023
The University of Vermont Health Network INC
VT
Allowable Costs / Cost Principles Cash Management Reporting § 200.303
Management’s Views and Corrective Action Plan 2023-001 Significant deficiency in reporting for lack of submitting required documentation related to HRSA for previously reported Provider Relief Funds Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) ...
Management’s Views and Corrective Action Plan 2023-001 Significant deficiency in reporting for lack of submitting required documentation related to HRSA for previously reported Provider Relief Funds Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Award Year: 1/1/2020 6/30/2023 Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Pass-through entity: Not applicable Management has reassessed its internal controls over the review and approval of PRF submissions. The Network has now completed all PRF portal submissions, and this program has come to an end. Leadership Responsible: Steve Warren, Network Mgr. Grants Management Finance; Melissa Laurie, Network VP/Corporate Controller Anticipated Completion Date: 3/1/2024
View Audit 306487
Finding 397063 (2023-002)
Significant Deficiency 2023
Cocaa Seminole Development, Inc.
OK
HUD Housing Programs Reporting
COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2023 The findings from the March...
COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2023 The findings from the March 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed.FINDING No. 2023-002: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance, and better controls will be put into place to verify and control any withdraws from properties held at the same banking institution. Action Taken: The Project’s management will redeposit the funds into the Replacement Reserve account in June 2023. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. June 27, 2023 Fred Combs, President Date June 27, 2023 Rick Gowin, Management Agent Date
View Audit 306438
Finding 397062 (2023-001)
Significant Deficiency 2023
Cocaa Seminole Development, Inc.
OK
HUD Housing Programs Reporting
COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2023 The findings from the March...
COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2023 The findings from the March 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the Replacement Reserve account in 2023 and will not withdraw funds in the future without proper authorization.If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. June 27, 2023 Fred Combs, President Date June 27, 2023 Rick Gowin, Management Agent Date
View Audit 306438
Senior Citizens Housing Development Corporation of Stonington
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Stonington respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Dr...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Stonington respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2023 through December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below.The finding is numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATMENT AUDITS FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: A deposit should be made to correct the net underfunding of the replacement reserve account. The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. The Project should implement procedures to ensure that HUD Form-9250 requests do not include invoices that were requested on previously approved HUD Form-9250 submissions. Action Taken: We are researching the underfunding and will ensure the RR account is fully funded on a monthly basis. New procedures have been implemented to review the deposits each month to ensure amounts are proper. Additionally, 9250 process is under review to ensure invoices are submitted once on the appropriate 9250. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835- 9200. Sincerely yours, Irene Phillips CFO
View Audit 306432
Senior Citizens Housing Development Corporation of Boston, INC
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2023 through December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient deposits to the escrow accounts in a timely manner. Action Taken: A new schedule of escrow accounts has been implemented and is monitored monthly to ensure proper funding. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 306428
Ensign College
UT
Student Financial Aid Cash Management Eligibility
Management Views and Corrective Action Plan Year Ending December 31, 2023 Finding 2023-002 - Untimely Return of Title IV Requirements Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.268, 84.063 Award Titles: Federal Direct Student Loan Pr...
Management Views and Corrective Action Plan Year Ending December 31, 2023 Finding 2023-002 - Untimely Return of Title IV Requirements Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.268, 84.063 Award Titles: Federal Direct Student Loan Program, Federal Pell Grant Program Award Years: 7/2022 – 6/2024 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan The College hired two new financial aid employees during the Fall 2023 semester. These employees will be responsible for monitoring student withdrawals and performing return of title IV fund calculations on a weekly basis to ensure all refunds transactions are processed timely and accurately. Additional training will be provided by Riley Niemand, Financial Aid Manager to ensure compliance with R2T4 regulations. Timing Riley Niemand is currently training these new employees on the return of title IV fund process. This training will be completed by September 1, 2024. Sincerely, S. Christopher Reitz Director of Financial Services and Controller creitz@ensign.edu 801-524-8109
View Audit 306421
Finding 397045 (2023-001)
Significant Deficiency 2023
Ensign College
UT
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Management Views and Corrective Action Plan Year Ending December 31, 2023 Finding 2023-001 - Inappropriate Amounts Included in Loan Notification Letters (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award T...
Management Views and Corrective Action Plan Year Ending December 31, 2023 Finding 2023-001 - Inappropriate Amounts Included in Loan Notification Letters (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award Title: Federal Direct Loan Program Award Years: 7/2022 – 6/2024 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan The first instance where disbursement dates and amounts were not included in the communication because the system incorrectly captured the student’s name rather than the date and amount of disbursements was caused by a system update. When PeopleSoft system updates are installed, they sometimes affect the data tables where our notification letters pull from. In this instance an update changed a table referenced in the query used to compile loan notification letters. The letter for this student was sent out before the query could be updated to correct for this change. Because of this issue, management has decided to have all loan notification letters compiled manually, effective January 2024, until a consultant can be brought in to help address the issue. Once the system configuration is corrected, we will return to using automated letters, but will continue to review a sample of loan notification letters each semester as an additional control. The second instance where loan disbursement letters were not sent due to the system not being updated to reflect the new academic was the result of a training issue. During 2023, the College made system changes to address prior year audit findings. These changes were made during the 2022-23 academic year and when the 2023-24 academic year started the system settings were not updated. The financial aid staff responsible for setting up the new academic year in the system will receive additional system setup training to ensure this type of issue does not happen in future academic years. Timing Starting in May 2024, Riley Niemand, Financial Aid Manager will work with a consultant to correct the automated loan notification letter process and to implement a process to review loan notification letters after a system update. This process will be completed by August 31, 2024. In May 2024, Chris Reitz, Controller, will also implement a financial aid review process to ensure loan notifications are completely, accurately, and timely sent to the student and/or parent each semester. System setup training to individuals involved in the process of setting up the new academic year in the system will be completed by Chris Reitz and Riley Niemand in May 2024. Sincerely, S. Christopher Reitz Director of Financial Services and Controller creitz@ensign.edu 801-524-8109
View Audit 306421
Finding 397039 (2023-003)
Significant Deficiency 2023
Lodi Board of Education
NJ
The Interim Business Administrator/Board Secretary shall be responsible for filing all ESEA and IDEA federal grant program reimbursements based on subsequent expenditures and shall ensure that final expenditure reports are in agreement with actual expenditures incurred by the District.
The Interim Business Administrator/Board Secretary shall be responsible for filing all ESEA and IDEA federal grant program reimbursements based on subsequent expenditures and shall ensure that final expenditure reports are in agreement with actual expenditures incurred by the District.
View Audit 306414
Finding 397034 (2023-007)
Material Weakness 2023
George Washington Carver Academy
MI
Special Tests & Provisions Procurement, Suspension & Debarment Material Weakness
Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership and Board and Financial Service ...
Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership and Board and Financial Service Provider together with which includes the bookkeeping, payroll, grants management, and purchasing functions. Responsible Person: Laura Carpenter, Comptroller, CS Partners Planned Completion Date: Immediate
View Audit 306409
Finding 397027 (2023-006)
Material Weakness 2023
George Washington Carver Academy
MI
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership Responsible Person: Laura Carp...
Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership Responsible Person: Laura Carpenter, CS Partners Planned Completion Date: Immediate
View Audit 306409 Questioned Costs: $1
Finding 397026 (2023-005)
Material Weakness 2023
George Washington Carver Academy
MI
Questioned Costs Allowable Costs / Cost Principles
Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership and Board and Financial Service ...
Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership and Board and Financial Service Provider together with which includes the bookkeeping, payroll, grants management, and purchasing functions. Responsible Person: Laura Carpenter, Comptroller, CS Partners Planned Completion Date: Immediate
View Audit 306409 Questioned Costs: $1
Finding 397025 (2023-003)
Significant Deficiency 2023
Town of Swansea
MA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214
The Town of Swansea immediately took corrective action by establishing a Town wide policy which requires the procurement of certain documents. The implementation has already taken place on all projects concerning ARPA funds.
The Town of Swansea immediately took corrective action by establishing a Town wide policy which requires the procurement of certain documents. The implementation has already taken place on all projects concerning ARPA funds.
View Audit 306406
Finding 397024 (2023-002)
Significant Deficiency 2023
Town of Swansea
MA
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking
Moving forward, internal controls have been updated to require all projects that necessitate prevailing wage rates have the proper backup and documentation.
Moving forward, internal controls have been updated to require all projects that necessitate prevailing wage rates have the proper backup and documentation.
View Audit 306406
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