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Corrective Action Plans

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Finding 394620 (2023-004)
Material Weakness 2023
Bloom Township High School District 206
IL
Special Tests & Provisions Matching / Level of Effort / Earmarking
The District will create a procedure to collect and review certified payrolls to ensure contractual compliance, which will be done prior to payment of the invoice or pay applications.
The District will create a procedure to collect and review certified payrolls to ensure contractual compliance, which will be done prior to payment of the invoice or pay applications.
View Audit 304521
Finding 394619 (2023-001)
Material Weakness 2023
Turtle Woods Corporation 023-Ee021
MA
Questioned Costs HUD Housing Programs
Management agrees that the $50,000 of questioned costs must be returned to the reserve for replacement account. In order to replenish the reserve balance and remediate the finding, management will be depositing an additional $10,000 per month to the reserve from project operations to be made over th...
Management agrees that the $50,000 of questioned costs must be returned to the reserve for replacement account. In order to replenish the reserve balance and remediate the finding, management will be depositing an additional $10,000 per month to the reserve from project operations to be made over the course of five months (March 2024 to July 2024). The first $10,000 deposit was made on March 18, 2024. Planned deposits for the remaining $40,000 still owed will be made on the payment schedule as follows: April 15, 2024, May 15, 2024, June 15, 2024, and July 15, 2024.
View Audit 304518 Questioned Costs: $1
Kimble Dover Street Apartments INC
TX
HUD Housing Programs Reporting Internal Control / Segregation of Duties
All of the required deposits to the replacement reserve were not made during the year. Response: The new management company will make deposits in 2024 for the shortfalls.
All of the required deposits to the replacement reserve were not made during the year. Response: The new management company will make deposits in 2024 for the shortfalls.
View Audit 304507
Kimble Dover Street Apartments INC
TX
Reporting
During the audit the Project did not have the proper insurance coverage as required by the capital advance agreement for the entire year. The Project obtained fidelity bond insurance coverage effective February 27, 2023, however the policy explicitly excluded certain officials and employees require...
During the audit the Project did not have the proper insurance coverage as required by the capital advance agreement for the entire year. The Project obtained fidelity bond insurance coverage effective February 27, 2023, however the policy explicitly excluded certain officials and employees required by the capital advance agreement. Response: The new management company understands the requirements and are in the process of obtaining all required coverage.
View Audit 304507
Finding 394616 (2023-001)
Significant Deficiency 2023
Kimble Dover Street Apartments INC
TX
Internal Control / Segregation of Duties Reporting
All significant general ledger accounts were not reconciled for the year ended December 31, 2023. Response: The Project had a change in the management company in December 2023 and during the transition, some accounts were not reconciled. In the future, the new management company will ensure all si...
All significant general ledger accounts were not reconciled for the year ended December 31, 2023. Response: The Project had a change in the management company in December 2023 and during the transition, some accounts were not reconciled. In the future, the new management company will ensure all significant accounts are reconciled timely.
View Audit 304507
Finding 394615 (2023-002)
Significant Deficiency 2023
Seattle Aquarium Society
WA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Finding Number 2023-002 Contact Person(s): Rick Johnson, VP of Finance and Administration Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Corrective action planned: For contracts of $25,000 or greater, the Aquarium w...
Finding Number 2023-002 Contact Person(s): Rick Johnson, VP of Finance and Administration Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Corrective action planned: For contracts of $25,000 or greater, the Aquarium will add the following line that states: Acceptance of the contract or purchase agreement acknowledges that the company and / or its officers have not been suspended or debarred from participating in federal or State bids and / or contracts. Anticipated completion date: April 10, 2024
View Audit 304505
Finding 394614 (2023-001)
Material Weakness 2023
Seattle Aquarium Society
WA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.326
Finding Number 2023-001 Contact Person(s): Rick Johnson, VP of Finance and Administration Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Corrective action planned: The Seattle Aquarium will provide training for empl...
Finding Number 2023-001 Contact Person(s): Rick Johnson, VP of Finance and Administration Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Corrective action planned: The Seattle Aquarium will provide training for employees involved in procurement exceeding the simplified acquisition threshold to ensure they are aware of the various procurement methods and requirements. Review of the procurement process by the Finance Department will be required for such planned purchases. Anticipated completion date: June 30, 2024
View Audit 304505 Questioned Costs: $1
City of Bandera
TX
Subrecipient Monitoring
Finding Summary: Failure to file annual financial report with the Texas Water Development Board in accordance with bond covenants. Responsible Individuals: City Treasurer Corrective Action Plan: The Treasurer worked closely with the auditors to get the audit done by the TWDB deadline of 3/31/2024 bu...
Finding Summary: Failure to file annual financial report with the Texas Water Development Board in accordance with bond covenants. Responsible Individuals: City Treasurer Corrective Action Plan: The Treasurer worked closely with the auditors to get the audit done by the TWDB deadline of 3/31/2024 but unfortunately fell a few days short. We are confident that next year's audit will be done by the deadline.
View Audit 304503
Finding 394594 (2023-005)
Significant Deficiency 2023
City of Ortonville, Minnesota
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Suspension and Debarment (2023-005) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We r...
Suspension and Debarment (2023-005) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that the City review suspension and debarment before entering into contracts with vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will implement procedures and controls to ensure vendors are not suspended or debarred before awarding the contract.
View Audit 304489
Finding 394593 (2023-004)
Significant Deficiency 2023
City of Ortonville, Minnesota
MN
Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Unpaid Expenses on Draw Request (2023-004) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendatio...
Unpaid Expenses on Draw Request (2023-004) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that management ensures invoices are approved by the City Council before submitting the draw request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will monitor all draw requests and ensure that expenses are approved by the City Council before reimbursement is requested.
View Audit 304489
Isho Iii, Inc. (independent Supportive Hsg Oakland-Iii) 044-Hd065
MI
Questioned Costs
Statement of condition #2023-001: At December 31, 2023, deposits to the reserve for replacements funds of $639 had not been made. Comments on the Finding and Each Recommendation: Management should transfer $639 from the operating account to the reserve for replacements fund. Action(s) taken or p...
Statement of condition #2023-001: At December 31, 2023, deposits to the reserve for replacements funds of $639 had not been made. Comments on the Finding and Each Recommendation: Management should transfer $639 from the operating account to the reserve for replacements fund. Action(s) taken or planned on the finding: Management did not receive two months of PRAC funds during the year. Management transferred $639 from the operating account to the reserve for replacements fund in January 2024.
View Audit 304484 Questioned Costs: $1
Finding 394582 (2023-001)
Significant Deficiency 2023
Ivy Plaza Housing Corporation
OH
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Corrective Action Plan: In response to the findings regarding the missed monthly deposits totaling $19,221 in the replacement reserve account, the organization has taken the following corrective measures. Firstly, the required deposits have been made to rectify the deficit.Additionally, the organiza...
Corrective Action Plan: In response to the findings regarding the missed monthly deposits totaling $19,221 in the replacement reserve account, the organization has taken the following corrective measures. Firstly, the required deposits have been made to rectify the deficit.Additionally, the organization has requested a waiver from HUD for the monthly deposits to the replacement reserve accounts for 2024. Also, a request for an increase in subsidy for 2024 will be submitted to the HUD Account Executive to address the cash flow issue within the organization.To prevent similar occurrences in the future, a robust monitoring and review process has been implemented such as quarterly monitoring of deposits to ensure compliance with HUD requirements. All communications with HUD and monitoring activities will be documented meticulously for audit purposes and continuous evaluation of these measures will help prevent the likelihood of recurrence. Completion Date: Immediately Contact Person: Jacqueline C. Gholson, Co - Manager Caseal J. Medley, Co - Manager
View Audit 304468 Questioned Costs: $1
Finding 394564 (2023-005)
Significant Deficiency 2023
East Orange Board of Education
NJ
The fixed asset appraisal report be updated annually and include all federally funded capital additions.
The fixed asset appraisal report be updated annually and include all federally funded capital additions.
View Audit 304455
Finding 394563 (2023-002)
Significant Deficiency 2023
Mizpah Assisted Living Services, INC
MO
HUD Housing Programs Internal Control / Segregation of Duties Significant Deficiency
FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the...
FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.
View Audit 304437
Finding 394562 (2023-001)
Significant Deficiency 2023
Mizpah Assisted Living Services, INC
MO
Internal Control / Segregation of Duties Reporting Significant Deficiency
FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quart...
FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.
View Audit 304437
Finding 394560 (2023-003)
Significant Deficiency 2023
Collier County
FL
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreeme...
CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will submit revised FY 2023 reports as applicable, update procedures to ensure report deadlines are based on the subaward execution date and update internal controls to ensure deadlines are met per the Federal regulations. Name(s) of the contact person(s) responsible for corrective action: Therese Stanley, Grants Compliance Manager, 239-252-2959 Planned completion date for corrective action plan: May 30, 2024
View Audit 304432
Finding 394559 (2023-002)
Material Weakness 2023
Collier County
FL
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
National Infrastructure Investments -Assistance Listing No. 20.933 Recommendation: Implement a process and to update its policies and procedures to ensure that all certified payrolls are properly verified and maintained accurately through the grant award period and beyond. Explanation of disagreem...
National Infrastructure Investments -Assistance Listing No. 20.933 Recommendation: Implement a process and to update its policies and procedures to ensure that all certified payrolls are properly verified and maintained accurately through the grant award period and beyond. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will conduct a documented compliance review no less than monthly comparing the certified payroll tracker against supporting documentation including the payrolls collected by the third-party administrator (TPA). Any discrepancies will be conveyed to the TPA and Contractor and monitored until resolved. The Grants Administration Handbook will be updated for procedures for verification of certified payrolls. Name(s) of the contact person(s) responsible for corrective action: Trinity Scott, Transportation Management Services Department Head, 239-252-5873. Planned completion date for corrective action plan: May 30, 2024
View Audit 304432
Finding 394550 (2023-001)
Material Weakness 2023
Collier County
FL
Equipment & Real Property Management § 200.303 § 200.313
Highway Planning and Construction - Assistance Listing No. 20.205 Recommendation: Expand capital asset inventory policies and procedures to ensure equipment purchased with Federal funds include all required information, is accurate, updated and certified for accuracy. Explanation of disagreement ...
Highway Planning and Construction - Assistance Listing No. 20.205 Recommendation: Expand capital asset inventory policies and procedures to ensure equipment purchased with Federal funds include all required information, is accurate, updated and certified for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Transportation Management Services staff will perform an initial review to be maintained annually thereafter of equipment inventory purchased with federal funds to ensure all required information by Federal rule is accurate and up to date. The County will expand its policies and procedures over equipment inventory records funded by Federal funds including the Grant Administration Handbook. The County will engage its Consultant to incorporate additional fields in its existing asset management module within the electronic financial system. A separate communication regarding grant-funded inventory will be created and distributed to staff for review and certification. Name(s) of the contact person(s) responsible for corrective action: Trinity Scott, Transportation Management Services Department Head, 239-252-5873; Therese Stanley, Grants Compliance Manager, 239-252-2959. Planned completion date for corrective action plan: September 30, 2024
View Audit 304432
Finding 394525 (2023-002)
Material Weakness 2023
City of Cocoa Beach, Florida
FL
Reporting § 200.303 § 200.318 § 200.327 § 200.330
GRANT REPORTING Finding: The Audit Certification Memo for fiscal year 2022 (due June 30, 2023) and the Section 3 Summary Report (due July 31, 2023) were not filed with the DOC. Further the Contract and Subcontract Activity report (due on April 15, 2023) was not filed timely (filed September 7, 2023...
GRANT REPORTING Finding: The Audit Certification Memo for fiscal year 2022 (due June 30, 2023) and the Section 3 Summary Report (due July 31, 2023) were not filed with the DOC. Further the Contract and Subcontract Activity report (due on April 15, 2023) was not filed timely (filed September 7, 2023). With regards to the reimbursement request, the initial reporting was rejected due to noncompliance with procurement provision in the grant agreement. As a result, the DOC denied $74,813 of the City’s request as ineligible expenditures. Management’s Response: The city has filled a position focused mainly on projects & grants reporting. The employee will verify all grant requirements are fulfilled on time and according to the grant contract. Processes are being put in place that will include conversations with the project manager which will ensure they are notified of the necessary steps to fulfill the requirements, as well as final finance review to ensure compliance. Implementation Timeline: April 1, 2024 Responsible Party: Patrisha Draycott, Chief Financial Officer
View Audit 304404
Finding 394523 (2023-002)
Significant Deficiency 2023
Puerto Rico Housing Finance Authority
PR
Internal Control / Segregation of Duties Reporting
The delay in submitting the data collection form was an exceptional occurrence caused by a delay in obtaining upper management approval of the Single Audit Report. We anticipate submitting the data collection form to the Department of Housing and Urban Development on the same day following the compl...
The delay in submitting the data collection form was an exceptional occurrence caused by a delay in obtaining upper management approval of the Single Audit Report. We anticipate submitting the data collection form to the Department of Housing and Urban Development on the same day following the completion of the Audited Financial Statements.
View Audit 304403
Finding 394522 (2023-001)
Significant Deficiency 2023
Puerto Rico Housing Finance Authority
PR
Subrecipient Monitoring Reporting
Considering that the timely submission of the Progress Reports is subject to the approval of the Progress Report of the previous month by PRDOH and their CDBGDR Program Grant Manager, there will be a meeting between PRDOH’s CDBG-DR GM and PRHFA staff. It is expected that both teams will be able to:-...
Considering that the timely submission of the Progress Reports is subject to the approval of the Progress Report of the previous month by PRDOH and their CDBGDR Program Grant Manager, there will be a meeting between PRDOH’s CDBG-DR GM and PRHFA staff. It is expected that both teams will be able to:- Resolve the discrepanciesbetween the SRA and GCPtimelines for submittingthe Progress Report, and- Explore alternativeapproaches to mitigate theconstraint wherein PRHFAis required to await PRDOHapproval of the previousProgress Report beforebeing able to submit a newone, particularly in casewhere PRDOH approval isdelayed.Regarding the training for PRHFA’s staff related to the Progress Report drafting, reviewing, and approving, this personnel receives training as needed being the most recent on March 5, 2024. PRHFA is constantly looking for new staff to recruit, as needed, and is committed to submitting the information on time.
View Audit 304403
Finding 394519 (2023-003)
Significant Deficiency 2023
Russell Rural Water District No. 3
KS
Procurement, Suspension & Debarment
2023-003 Water and Waste Disposal Systems for Rural Communities Condition During inquiry of District management, it was determined that the District did not have the required written policies. Recommendation We recommend that the District’s written policies be updated to properly reflect all requi...
2023-003 Water and Waste Disposal Systems for Rural Communities Condition During inquiry of District management, it was determined that the District did not have the required written policies. Recommendation We recommend that the District’s written policies be updated to properly reflect all requirements. Comments on the Finding Management is aware of the oversight and has begun the process of creating a written policy. Actions Taken As of the date of this notice, management has begun drafting written policies that will be implemented prior to the end of the current fiscal year.
View Audit 304393
Finding 394377 (2023-001)
Significant Deficiency 2023
Crystal Lake Preservation Corporation 071-11281/il06-M000-214
IL
HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding Number: 2023-001 Condition: The Corporation withdrew cash from the tenant security account during May and June 2023 in the amounts of $7,000 and $7,500, respectively, causing the balance of the security deposit liability to exceed the asset balance at month-end. These funds were used to fund...
Finding Number: 2023-001 Condition: The Corporation withdrew cash from the tenant security account during May and June 2023 in the amounts of $7,000 and $7,500, respectively, causing the balance of the security deposit liability to exceed the asset balance at month-end. These funds were used to fund operating costs on behalf of the Corporation. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited funds to the security deposit cash account in order to meet the regulatory agreement requirement before year-end. Contact person responsible for corrective action: Laura Selby, Executive Vice President - COO Anticipated Completion Date: March 25, 2024
View Audit 304382
Housing Authority of the Town of Windsor Locks
CT
Questioned Costs Cash Management Allowable Costs / Cost Principles
Auditee’s Response and Planned Corrective Action Since February 2022 the Fee Accountant has paid the bills monthly and made sure to reimburse the Revolving Fund accordingly if funds are available. Unfortunately, the State Program has not had a rate increase with all the changes going on. Their cash...
Auditee’s Response and Planned Corrective Action Since February 2022 the Fee Accountant has paid the bills monthly and made sure to reimburse the Revolving Fund accordingly if funds are available. Unfortunately, the State Program has not had a rate increase with all the changes going on. Their cash flow is very low and a rate increase is being implemented for the FY24 Budget. There is another rate increase taking effect for FY25. This should allow the State program to reimburse the Revolving Fund fully. As of March 2024 the State owes less than $25,000 to the Revolving Fund. Planned Implementation Date of Corrective Action: July 2023 Person Responsible for Corrective Action: Windsor Locks Management Team working with the Fee Accountant monthly.
View Audit 304378 Questioned Costs: $1
Finding 394363 (2023-002)
Significant Deficiency 2023
Pontiac Community Consolidated School District No. 429
IL
Cash Management Internal Control / Segregation of Duties
Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances a...
Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances and ensuring that balance does not exceed 3 months of the average progam expenditures. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Mike Weaver, Superintendent Management Response: There is no disagreement with this finding and internal controls will be developed to monitor the net cash resources of the nonprofit school food service.
View Audit 304371
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