Corrective Action Plans

Finding 389986 (2023-004)

Significant Deficiency 2023

NC

Student Financial Aid Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Individual Responsible for Corrective Action: Everett Jeter, Director of Compliance Corrective Action: The error falls into the category of human oversight rather than fundamental misunderstanding of the regulation or timing of processes. The break days for fall 2022 were not properly calculated to...

Individual Responsible for Corrective Action: Everett Jeter, Director of Compliance Corrective Action: The error falls into the category of human oversight rather than fundamental misunderstanding of the regulation or timing of processes. The break days for fall 2022 were not properly calculated to include a break of 5 days. We will develop and implement a process within Student Financial Services to audit all R2T4 records for accuracy, completeness, and consistency regarding length of academic periods. Anticipated Completion Date: August 15, 2024

View Audit 300901

Finding 389985 (2023-003)

None 2023

Queens University of Charlotte

NC

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

Individual Responsible for Corrective Action: Everett Jeter, Director of Compliance Corrective Action: The error falls into the category of human oversight rather than fundamental misunderstanding of the regulation or timing of processes. A transfer monitoring record was originated for this student...

Individual Responsible for Corrective Action: Everett Jeter, Director of Compliance Corrective Action: The error falls into the category of human oversight rather than fundamental misunderstanding of the regulation or timing of processes. A transfer monitoring record was originated for this student approximately six weeks prior to the spring 2023 semester. We did not receive a transfer monitoring response from NSLDS and therefore student was awarded aid as a non-transfer student. We recognized the oversight and the student’s award amount was updated to maintain appropriate annual limit during the spring 2023 semester. We will develop and implement additional controls to effectively capture transfer students for monitoring when a response from NSLDS is not received to ensure award accuracy. Anticipated Completion Date: August 15, 2024

View Audit 300901

Finding 389984 (2023-001)

Significant Deficiency 2023

Neighborhood Health Care, INC

OH

Questioned Costs Internal Control / Segregation of Duties

NFP concurs with this finding and notes the $52,982 of questioned costs were written off to the wrong adjustment code due to the automated write-off with the patient software. NFP identified the issue in December of 2022 and the Vice President of Compliance and Chief Financial Officer performed a r...

NFP concurs with this finding and notes the $52,982 of questioned costs were written off to the wrong adjustment code due to the automated write-off with the patient software. NFP identified the issue in December of 2022 and the Vice President of Compliance and Chief Financial Officer performed a root cause analysis as to the starting point. Management corrected the write-off with the patient software that was causing the automated adjustments when initially identified. Management will continue to audit and review the automated write-off with the patient software on a quarterly/monthly basis (as determined) going forward as well as implementing procedures to ensure the sliding scale eligible visits are properly documented and adjusted in the billing system.

View Audit 300892 Questioned Costs: $1

Finding 389983 (2023-002)

None 2023

Washington Adventist University

MD

Questioned Costs Special Tests & Provisions Student Financial Aid

I will ensure the Financial Aid Office works closely with the Accounts Payables department to monitor that all Title IV refund checks have been cashed after 30 days of issuance of the refund. If a check has not been cashed a new check will be reissued immediately. If, after 30 days of the reissuance...

I will ensure the Financial Aid Office works closely with the Accounts Payables department to monitor that all Title IV refund checks have been cashed after 30 days of issuance of the refund. If a check has not been cashed a new check will be reissued immediately. If, after 30 days of the reissuance, the check has not been cashed then the funds will be returned to the Department of Education within the mandated 45-day period.

View Audit 300889 Questioned Costs: $1

Finding 389982 (2023-001)

Significant Deficiency 2023

Washington Adventist University

MD

Questioned Costs Student Financial Aid Special Tests & Provisions

We recently completed the transition and onboarding of departmental staff which would allow the University to fully enact its plan to ensure both the financial aid and the Registrar's office will perform prompt review of processing University withdrawals. The Registrar's office will develop process ...

We recently completed the transition and onboarding of departmental staff which would allow the University to fully enact its plan to ensure both the financial aid and the Registrar's office will perform prompt review of processing University withdrawals. The Registrar's office will develop process and procedures documentation as an internal control measuring tool to ensure that Administrative Withdrawals (AW) and Withdrawals for lack of attendance (WA) that affect student emollment are identified immediately. Staff in the Financial Aid and the Registrar's office will actively take part in training workshops and webinars provided by the Depatiment of Education and NASF AA for continuing education to stay abreast of new developments and best practices in the industry.

View Audit 300889 Questioned Costs: $1

Finding 389981 (2023-001)

Material Weakness 2023

Greensburg Salem School District

PA

Procurement, Suspension & Debarment § 200.318

The district immediately reviewed and made changes to its procurement procedures. The changes were immediately reviewed with the district Administrators who are responsible for procurement. The district made sure that it’s Local Policy #610 Purchases Subject to Bid/Quotation was revised to the mos...

The district immediately reviewed and made changes to its procurement procedures. The changes were immediately reviewed with the district Administrators who are responsible for procurement. The district made sure that it’s Local Policy #610 Purchases Subject to Bid/Quotation was revised to the most current numbers and will following it’s Local Policy when purchasing. The district will also follow the Uniform Guidance on procurement. For all future projects, the district has partnered with an Architectural Firm who will prepare bid documents for the district. The district will advertise for seal bids for all projects that exceed the bid limits and award the bid to the lowest responsible bidder. In response to the specific project in question, the district will be reclassifying the Trinity Project from a Federal purchase and will not submit it as an expenditure through the Federal ESSER funding.

View Audit 300883

Finding 389980 (2023-001)

Material Weakness 2023

Amber-Pocasset School District I-128

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and frin...

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The District will also ensure that all items are posted at the work site to ensure compliance.

View Audit 300880

Finding 389979 (2023-008)

Significant Deficiency 2023

Youth & Shelter Services, INC

IA

Reporting

Finance leadership will work with grant managers, grant billers, and program managers to develop a schedule of compliance due dates for report submission to help ensure that all grant programs remain compliant with reporting requirements.

View Audit 300877

Finding 389978 (2023-007)

Significant Deficiency 2023

Youth & Shelter Services, INC

IA

Cash Management

As mentioned previously, there was a staffing change with a grant billed which helped make YSS aware of an internal control breakdown in the billing process. Along with the issue where revenue was posted but invoices were not sent, it was also found that many workpapers that should have been in pla...

As mentioned previously, there was a staffing change with a grant billed which helped make YSS aware of an internal control breakdown in the billing process. Along with the issue where revenue was posted but invoices were not sent, it was also found that many workpapers that should have been in place to support the invoices were disorganized, lacked an audit trail, or in some cases did exist aside from a handful of brief notes, especially in cases where grants were drawn in 1/12th increments. While many worksheets were created or greatly enhanced already, the grant billers are currently engaging in a new process to begin cost tracking for the grants which have allowed 1/12th without consistently asking for such supporting workpapers.

View Audit 300877

Finding 389952 (2023-009)

Significant Deficiency 2023

Youth & Shelter Services, INC

IA

Reporting

As identified, with the change in our lead grant biller, the new grant biller commendably updated the SEFA schedule, but lacked the training to reconcile the schedule to other existing documents and did not present the SEFA schedule to finance leadership for review prior to submission to the auditor...

As identified, with the change in our lead grant biller, the new grant biller commendably updated the SEFA schedule, but lacked the training to reconcile the schedule to other existing documents and did not present the SEFA schedule to finance leadership for review prior to submission to the auditor. This was discussed during review, and finance leadership worked alongside the grant biller, using the reconciliation process as an opportunity to provide training.

View Audit 300877

Finding 389949 (2023-001)

None 2023

Mount Wachusett Community College

MA

Corrective Action Plan: For the Educational Opportunity Centers project, it is important to note that during the 2021-2022 project year, the EOC were still operating in a global pandemic that resulted in lower post-secondary educational enrollments nationally. Accompanied by remote work conditions ...

Corrective Action Plan: For the Educational Opportunity Centers project, it is important to note that during the 2021-2022 project year, the EOC were still operating in a global pandemic that resulted in lower post-secondary educational enrollments nationally. Accompanied by remote work conditions and lack of access to many of the community partners where recruitment occurs, it was extremely difficult to recruit participants. The College is taking the following steps for EOC: 1) Return to fully in-person work (done) 2) Achieve full staffing (done) 3) Pursue new community partnership opportunities 4) Implement new events (FASFA workshops, career workshops, etc.) For the North Central MA Talent Search Program (NCMTS), we were back in schools and regaining our footing due to the pandemic. We lost our partnership with Ralph C. Mahar School District, so we had one less school district to work with, which meant less students to recruit. With the loss of a partner school and only two full time staff members with our director pulling double duty covering both the NCMTS grant and the UBMS grant for that school year the program had a difficult time recruiting. The College is taking the following steps for NCMTS: 1) Work in teams to recruit as well as working with the school districts to better streamline our recruitment process. 2) Hire Staff – throughout the year, NCMTS has had a staffing shortage. We only had one full-time staff person for NCMTS, no part-time staffing and four school districts to work with for the current year. We have hired another full-time staff member and are in the process of hiring a split-funded (50% NCMTS 50% ETS) position which will put us in all of our target schools at least 2 days a week. 3) Increase our outreach to students and families to be readily available for workshops. 4) Increase in school workshops and increase recruitment opportunities. Timeline for Implementation of Corrective Action Plan: The correction action plan has already been implemented beginning with the loosening of COVID restrictions beginning in the 2022-2023 award year. Contact Person: Valerie LePorte, Director of North Central Educational Opportunity Center Monique Coulson, Director of North Central MA Talent Search

View Audit 300852

Finding 389946 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Miami Beach

FL

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Recommendation: The Authority should designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HACMB currently ha...

Recommendation: The Authority should designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HACMB currently has a Quality Control Coordinator who is designated to review samples of tenant files to ensure compliance. The HACMB has reviewed its Quality Control process for areas of improvement; (1) The Quality Control Coordinator will increase the number of file samples that are undergoing the Quality Control process. (2) The Quality Control Coordinator will hold bimonthly reviews with the specialists to ensure the same standard processes are being followed and to focus on retaining the supporting document in the files. The Section 8 staff will be notified of the appropriate action to take regarding any finding in the files. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien Director of Section 8-HCV Planned completion date for corrective action plan: 3/31/2024.

View Audit 300848

Finding 389943 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Miami Beach

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Recommendation: The Authority should designate an individual to review tenant files to ensure that the income reported on the HUD-50058 is supported with proper calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...

Recommendation: The Authority should designate an individual to review tenant files to ensure that the income reported on the HUD-50058 is supported with proper calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HACMB currently has a Quality Control Coordinator who is designated to review samples of tenant files to ensure compliance. The HACMB has reviewed its Quality Control process for areas of improvement; (1) The Quality Control Coordinator will increase the number of file samples that are undergoing the Quality Control process. (2) The Quality Control Coordinator will hold bimonthly reviews with the specialists to ensure the same standard processes are being followed and to focus on each targeted area that needs assistance the most. The Section 8 staff will be notified of the appropriate action to take regarding any finding in the files. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien, Director of Section 8-HCV. Planned completion date for corrective action plan: 3/31/2024.

View Audit 300848 Questioned Costs: $1

Finding 389929 (2023-005)

Material Weakness 2023

Sto-Rox School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is during the start of the 2023-2024 fiscal year and continuing forward. The District has contracted J. Martin & Associates, LLC (JMA) to provide business office accounting services. Representatives from JMA and the rest of the business office staff will monitor the implementation of noncompetitive procurement procedures to ensure that they are followed appropriately.

View Audit 300847 Questioned Costs: $1

Finding 389925 (2023-004)

Material Weakness 2023

Sto-Rox School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.300

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For acquisitions of property or services in which the aggregate dollar amount is greater than the micro-purchase threshold but does not exceed the simplified acquisition threshold, the District will obtain and document price or rate quotations from at least t...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For acquisitions of property or services in which the aggregate dollar amount is greater than the micro-purchase threshold but does not exceed the simplified acquisition threshold, the District will obtain and document price or rate quotations from at least three qualified sources. The District’s timeframe for implementation is during the start of the 2023-2024 fiscal year and continuing forward. The District has contracted J. Martin & Associates, LLC (JMA) to provide business office accounting services. Representatives from JMA and the rest of the business office staff will monitor the implementation of procurement procedures to ensure that they are followed appropriately.

View Audit 300847 Questioned Costs: $1

Finding 389924 (2023-003)

Material Weakness 2023

Sto-Rox School District

PA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.403

MANAGEMENT’S PLANNED CORRECTIVE ACTION: The School District’s will ensure that purchase order documentation is maintained as part of internal purchasing procedures. Regarding the timeframe for completion, the District has already implemented procedures regarding the documentation of costs and will...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: The School District’s will ensure that purchase order documentation is maintained as part of internal purchasing procedures. Regarding the timeframe for completion, the District has already implemented procedures regarding the documentation of costs and will continue to follow and improve them going forward. The District has contracted J. Martin & Associates, LLC (JMA) to provide business office accounting services.Representatives from JMA and the rest of the business office staff will monitor documentation procedures to ensure that they are followed appropriately.

View Audit 300847

Finding 389923 (2023-002)

Material Weakness 2023

Sto-Rox School District

PA

Procurement, Suspension & Debarment § 200.321

MANAGEMENT’S PLANNED CORRECTIVE ACTION: The School District, through the Board Policy Committee, will revise the current procurement policy to include 1) placing qualified small and minority businesses, and women’s business enterprises on the solicitation list, 2) assure that small and minority bus...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: The School District, through the Board Policy Committee, will revise the current procurement policy to include 1) placing qualified small and minority businesses, and women’s business enterprises on the solicitation list, 2) assure that small and minority businesses, and women’s business enterprises are solicited whenever they are potential sources, 3) dividing total requirements, when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority businesses, and women’s business enterprises, 4) establishing delivery schedules, where the requirement permits, which encourage participation by small and minority businesses, and women’s business enterprises, 5) using the services and assistance, as appropriate, of such organizations as the Small Business Administration and the Minority Business Development Agency of the Department of Commerce, and 6) requiring the prime contractor, if subcontracts are to be let, to take the affirmative steps as recommended in the Uniform Guidance.

View Audit 300847

Finding 389922 (2023-001)

Material Weakness 2023

Sto-Rox School District

PA

Reporting § 200.344

MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparat...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparation and submission of federal grant Final Expenditure Reports in compliance with PDE rules and regulations. The timeframe for implementation of these duties is effective immediately.

View Audit 300847

Finding 389921 (2023-002)

Material Weakness 2023

Chester Housing Authority

PA

the authority will ensure its policies and procedures regarding waitlist procedures are followed.

View Audit 300838

Finding 389920 (2023-001)

Material Weakness 2023

Chester Housing Authority

PA

the authority will ensure its policies and procedures are followed to ensure tenant file records are accurately organized and maintained.

View Audit 300838

Finding 389919 (2023-005)

Material Weakness 2023

El Paso Las Puertas Abiertas, Inc.

TX

Special Tests & Provisions HUD Housing Programs

In accordance with the Project's regulatory agreement with HUD, management shall establish and maintain a replacement reserve account to aid in funding extraordinary maintenance and repair and replacement of capital items. HUD regulation mandates that permission be obtained prior to any withdrawals ...

In accordance with the Project's regulatory agreement with HUD, management shall establish and maintain a replacement reserve account to aid in funding extraordinary maintenance and repair and replacement of capital items. HUD regulation mandates that permission be obtained prior to any withdrawals from the replacement reserve. Management's View: Management acknowledges that permission must be obtained from HUD before doing any withdrawal from the reserve. Date of withdrawal will be after permission granted from HUD. Proposed Corrective Action: Corrective Action will take place as soon as a withdrawal is needed for Las Puertas Abiertas.

View Audit 300827

Finding 389918 (2023-004)

Material Weakness 2023

El Paso Las Puertas Abiertas, Inc.

TX

Special Tests & Provisions HUD Housing Programs

In accordance with the Project's regulatory agreement with HUD, management shall establish and maintain a replacement reserve account to aid in funding extraordinary maintenance and repair and replacement of capital items The replacement reserve funds must be deposited in a federally secured deposit...

In accordance with the Project's regulatory agreement with HUD, management shall establish and maintain a replacement reserve account to aid in funding extraordinary maintenance and repair and replacement of capital items The replacement reserve funds must be deposited in a federally secured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by HUD will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by HUD. Management's View: Proposed Corrective Action: Management will ensure to speak to CEO and change reserve account into an account that when transferred is made, it will be into an account that is actually an interest-bearing account. Anticipated Correction Date: Correction to be done 1st week of April 2004.

View Audit 300827

Finding 389917 (2023-003)

Material Weakness 2023

El Paso Las Puertas Abiertas, Inc.

TX

HUD Housing Programs Special Tests & Provisions Cash Management

Special Tests and Provisions: In accordance with the Project's regulatory agreement with HUD, management shall establish a residual receipts account and make deposits into the account in accordance with HUD requirements (within 90 days after the close of the fiscal year). Disbursements from such fun...

Special Tests and Provisions: In accordance with the Project's regulatory agreement with HUD, management shall establish a residual receipts account and make deposits into the account in accordance with HUD requirements (within 90 days after the close of the fiscal year). Disbursements from such fund may be made only after written consent is received from HUD, Management's View: Management acknowledges finding and simultaneously underscores this was an internal facing situation. Proposed Corrective Action: Management will ensure that all proper approvals from HUD are obtained before making a withdrawals from residual receipts account. Anticipated Correction Date: Correction has been implemented.

View Audit 300827

Finding 389916 (2023-002)

Material Weakness 2023

El Paso Las Puertas Abiertas, Inc.

TX

HUD Housing Programs Reporting

Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the Project submit an annual operating budget 30 days before the beginning of each fiscal year Management's View: Management acknowled...

Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the Project submit an annual operating budget 30 days before the beginning of each fiscal year Management's View: Management acknowledges finding was an internal facing situation . Management also finding responsibility of correctly and efficiently submitting financial statements to HUD by required deadline. Proposed Corrective Action: Management will be proactive in establishing policies to further enhance financial closing processes to ensure reporting requirements are met. Anticipated Correction Date: Correction has been implemented

View Audit 300827

Finding 389915 (2023-002)

Material Weakness 2023

Alzheimer's Community Care, Inc.

FL

Questioned Costs Reporting Internal Control / Segregation of Duties

The Agency does agree with the finding, after reviewing the application. We notice the mistake of duplicate amounts added to each additional quarter. The organization under the new fiscal management have established internal controls to make sure the application process for any grant is complete...

The Agency does agree with the finding, after reviewing the application. We notice the mistake of duplicate amounts added to each additional quarter. The organization under the new fiscal management have established internal controls to make sure the application process for any grant is completely reviewed by the grant writer, Executive Director and V.P. of Finance. This corrective action has been implemented immediately.

View Audit 300816 Questioned Costs: $1

Corrective Action Plans

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