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Corrective Action Plans

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North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
Questioned Costs HUD Housing Programs Subrecipient Monitoring
FINDING No. 2023-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should improve monitoring of the payroll disbursement process to ensure the appropriate approved wages are paid. Action Taken: Additio...
FINDING No. 2023-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should improve monitoring of the payroll disbursement process to ensure the appropriate approved wages are paid. Action Taken: Additional payroll controls are being evaluated and implemented in 2024. This will include establishing procedures to ensure the completeness and accuracy of payroll and related oversight. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 293594 Questioned Costs: $1
North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
Questioned Costs HUD Housing Programs Reporting
FINDING No. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make sufficient monthly deposits to the escrow accounts in a timely manner. Action Taken: The shortfall was due to the property...
FINDING No. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make sufficient monthly deposits to the escrow accounts in a timely manner. Action Taken: The shortfall was due to the property insurance premium unexpectedly increasing by more than $170,000. The account was subsequently analyzed, and the monthly escrow deposit is now sufficient to cover the new rates.
View Audit 293594 Questioned Costs: $1
North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
HUD Housing Programs Reporting
FINDING No. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Take...
FINDING No. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Management nor the lender received the approved 9250 dated 06.06.2023 until 10.26.2023. Management will submit the retro amount of $174.84 in December 2023.
View Audit 293594
North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, North Dade Senior Citizens Housing Development Corporation, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite ...
Oversight Agency for Audit, North Dade Senior Citizens Housing Development Corporation, Inc. respectfully submits the following corrective action plan for the year ended June 30, 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: July 1, 2022 through June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are 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 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure initial tenant income through EIV system and third-party documentation are verified in a timely manner, annual unit inspections are performed, and all required tenant documentation is complete and accurate. Action Taken: Monthly reminders are being sent to all managers to run their EIV reports for the month. In addition, random files are being reviewed by compliance to ensure EIV reports are pulled, unit inspections performed, and required documentation is complete and accurate.
View Audit 293594
Greater Pittsburgh Community Food Bank
PA
Subrecipient Monitoring Procurement, Suspension & Debarment Eligibility
During the Fiscal 2023 financial statement audit, Schneider Downs communicated the following finding from their Uniform Guidance procedures: The Food Bank did not obtain and or retain agency monitoring forms for 15 out of our sample of 25. Our response to the finding was: COVID-19 risk mitigation st...
During the Fiscal 2023 financial statement audit, Schneider Downs communicated the following finding from their Uniform Guidance procedures: The Food Bank did not obtain and or retain agency monitoring forms for 15 out of our sample of 25. Our response to the finding was: COVID-19 risk mitigation strategies employed by our Food bank and our partner agencies restricted our ability to directly monitor partner sites. The team responsible for monitoring and compliance also experienced staffing inconsistencies that have since been rectified; the team is now able to monitor at full capacity. Moving forward, new tools and processes for scheduling and tracking agency monitoring will provide better real-time insight into our progress and compliance. Finally, agencies are expected to renew their agreement with our Food Bank at 2024 calendar year-end, which will reassert our monitoring requirements to all partner agencies in our network. Update as of February 23, 2024 The Food Bank has taken the following actions: • The annual contract renewal process has been initiated, including reassertion of our monitoring requirements. • Additional compliance staff have started the regular monitoring process. • A system has been put in place to provide compliance progress updates to the Controller.
View Audit 293573
Finding 372280 (2023-002)
Significant Deficiency 2023
Sweet Briar Institute
VA
Internal Control / Segregation of Duties Reporting
Individuals Responsible for Corrective Action Plan Wanda Spradley, Director, Financial Aid Susan Kennon, Registrar Jennifer Sauer, AVP for Finance Corrective Action Plan: The college made every attempt to meet the myriad of requirements throughout the various HEERF funding periods, with ever cha...
Individuals Responsible for Corrective Action Plan Wanda Spradley, Director, Financial Aid Susan Kennon, Registrar Jennifer Sauer, AVP for Finance Corrective Action Plan: The college made every attempt to meet the myriad of requirements throughout the various HEERF funding periods, with ever changing forms and due dates. The quarterly report noted was the final reporting requirement for all HEERF funds received by the college. Since no further reports are required, there is no action taken. Anticipated Completion Date: N/A
View Audit 293553
Finding 372278 (2023-001)
Significant Deficiency 2023
Sweet Briar Institute
VA
Student Financial Aid Special Tests & Provisions Reporting
Individuals Responsible for Corrective Action Plan Wanda Spradley, Director, Financial Aid Susan Kennon, Registrar Jennifer Sauer, AVP for Finance Corrective Action Plan: The finding is related to required enrollment information being reported to National Student Loan Data System by the registr...
Individuals Responsible for Corrective Action Plan Wanda Spradley, Director, Financial Aid Susan Kennon, Registrar Jennifer Sauer, AVP for Finance Corrective Action Plan: The finding is related to required enrollment information being reported to National Student Loan Data System by the registrar’s office. The errors noted in 2023-001, as well as 2022-001, were primarily related to a lack of internal systems, staff, and expertise in the reporting requirements. A new registrar was hired September 2023, and much work has been done to increase staffing and technology support for the office. The administration is working with the registrar’s office to implement controls to reduce errors and improve timeliness. However, reporting requirements are rigorous, and there will always be challenges. With new systems only recently put in place and the staffing issues continuing in FY23-24, this finding may be noted again next year. Anticipated Completion Date: June 30, 2024
View Audit 293553
Finding 372273 (2023-001)
Significant Deficiency 2023
City of Independence, Missouri
MO
Subrecipient Monitoring Reporting Significant Deficiency
In recent years, due to staff turnover and a long period in between replacement, the City’s procedure for fulfilling FFATA reporting requirements has been missed. The City has already begun compiling the data for submission of the FFATA reporting for the 2023 year. We will work with resources from ...
In recent years, due to staff turnover and a long period in between replacement, the City’s procedure for fulfilling FFATA reporting requirements has been missed. The City has already begun compiling the data for submission of the FFATA reporting for the 2023 year. We will work with resources from the Federal Subaward Reporting System (FSRS) to get current with prior reporting years for which we may be obligated. Prior to submission, the reports will be reviewed and approved. The FFATA reporting will become a regular part of our process going forward now that we are adequately staffed.
View Audit 293550
Finding 372272 (2023-003)
Significant Deficiency 2023
Northwestern Health Sciences University
MN
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Man...
Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the audit finding where some MPNs are missing. We are unable to correct the past but moving forward, the new ones are being retained. Name of the contact person responsible for corrective action: Michelle Hegarty, CFO Planned completion date for corrective action plan: September 1, 2023
View Audit 293548
Finding 372267 (2023-004)
Significant Deficiency 2023
Northwestern Health Sciences University
MN
Questioned Costs Student Financial Aid Significant Deficiency
Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...
Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agree with the audit finding and will implement procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Name of the contact person responsible for corrective action: Michelle Hegarty, CFO Planned completion date for corrective action plan: Already in place
View Audit 293548 Questioned Costs: $1
Finding 372262 (2023-002)
Significant Deficiency 2023
Northwestern Health Sciences University
MN
Significant Deficiency Internal Control / Segregation of Duties
Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with t...
Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and will be implementing new written policies related to the recent GLBA changes. Name of the contact person responsible for corrective action: Michelle Hegarty, CFO Planned completion date for corrective action plan: In process.
View Audit 293548
Finding 372257 (2023-001)
Significant Deficiency 2023
Northwestern Health Sciences University
MN
Student Financial Aid Reporting Significant Deficiency
Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...
Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the audit finding and will pull a sample of records each week after each NSC submission to ensure information has been passed onto NSLDS. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: Already in place.
View Audit 293548
Finding 372244 (2023-001)
Significant Deficiency 2023
University of Delaware
DE
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Corrective Action Plan Year Ended June 30, 2023 Finding 2023-001: Procurement: Suspension and Debarment Condition Found: In the auditor’s testing over suspension and debarment, they identified two covered transactions, both with the same vendor, in a sample of 40 procurement transactions for wh...
Corrective Action Plan Year Ended June 30, 2023 Finding 2023-001: Procurement: Suspension and Debarment Condition Found: In the auditor’s testing over suspension and debarment, they identified two covered transactions, both with the same vendor, in a sample of 40 procurement transactions for which the University was unable to provide supporting documentation that they verified the vendor was not suspended or debarred prior to entering into the procurement transaction with the vendor. It was determined that the related vendor was not suspended or debarred. Recommendation: The auditors recommend the University enhance its internal control over compliance with the federal regulations related to suspension and debarment to ensure covered transactions are not entered into with parties that have been suspended or debarred. University of Delaware Corrective Action Plan: The University agrees with the finding. The University has taken additional measures to ensure a clause with suspension and debarment language is included within the contracts of all new covered transactions entered into on or after July 1, 2023. The finding relates to a legacy contract and has prompted a review of open purchase orders to address suspension/debarment requirements. Additionally, the University will begin utilizing a third-party verification software to screen existing and potential vendors against the System for Award Management (SAM.gov) Exclusions list daily, with an expected implementation by June 30, 2024. Anticipated Completion Date: Suspension and Debarment: Contract Clause – July 1, 2023 Suspension and Debarment: SAM.gov Verification – June 30, 2024 Contact Persons: Jeff Friedland, Associate Vice President for Research David Fenkel, Associate Vice President & Chief Procurement Officer
View Audit 293534
Finding 372238 (2023-005)
Material Weakness 2023
Fayetteville Urban Ministry, Inc.
NC
Management agrees with the Auditor's recommendations (as noted in the attached financial statements).
Management agrees with the Auditor's recommendations (as noted in the attached financial statements).
View Audit 293529
Finding 372237 (2023-004)
Material Weakness 2023
Fayetteville Urban Ministry, Inc.
NC
Internal Control / Segregation of Duties
Management will continue to review their procedures and implement additional controls where possible.
Management will continue to review their procedures and implement additional controls where possible.
View Audit 293529
Finding 372236 (2023-003)
Material Weakness 2023
Fayetteville Urban Ministry, Inc.
NC
Equipment & Real Property Management
Management will review its current controls surrounding the inventory and in-kind process and formalize policies and procedures as needed to improve this function.
Management will review its current controls surrounding the inventory and in-kind process and formalize policies and procedures as needed to improve this function.
View Audit 293529
Finding 372235 (2023-002)
Material Weakness 2023
Fayetteville Urban Ministry, Inc.
NC
Management will review related policies and procedures and make adjustments as necessary to ensure the prevention and detection of material misstatements.
Management will review related policies and procedures and make adjustments as necessary to ensure the prevention and detection of material misstatements.
View Audit 293529
Finding 372234 (2023-001)
Material Weakness 2023
Fayetteville Urban Ministry, Inc.
NC
Reporting
Management will review related policies and procedures and consider the use of an outsourced accountant to help provide expertise.
Management will review related policies and procedures and consider the use of an outsourced accountant to help provide expertise.
View Audit 293529
Finding 372230 (2023-101)
Material Weakness 2023
Destiny School, Incorporated
AZ
Procurement, Suspension & Debarment
The procurement procedure policy has been updated to include thresholds to comply with federal procurement guidelines of grants for purchases in excess of $250,000 and ensuring that vendors were not suspended or debarred prior to purchases being made. These procedures and all other federal guideline...
The procurement procedure policy has been updated to include thresholds to comply with federal procurement guidelines of grants for purchases in excess of $250,000 and ensuring that vendors were not suspended or debarred prior to purchases being made. These procedures and all other federal guidelines will be strictly adhered to. All documentation supporting procurement will be retained.
View Audit 293527
Finding 372229 (2023-003)
Significant Deficiency 2023
Housing Authority of the City of Galveston, Texas
TX
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Housing Choice Vouchers - CFDA No. 14.871 - Special Tests - HQS Inspections Recommendation: The Authority should implement processes to ensure all HQS reinspections are completed timely and that there is proper documentation of approved extensions and abatements. Explanation of disagreement with a...
Housing Choice Vouchers - CFDA No. 14.871 - Special Tests - HQS Inspections Recommendation: The Authority should implement processes to ensure all HQS reinspections are completed timely and that there is proper documentation of approved extensions and abatements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is complete. GHA monitors the inspections to ensure they are current. GHA runs PIC inspection SEMAP reports monthly to ensure inspection dates are tracked thoroughly. GHA will continue to conduct and submit all inspections timely. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: Ongoing
View Audit 293526
Finding 372228 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Galveston, Texas
TX
HUD Housing Programs Eligibility Significant Deficiency
Housing Choice Vouchers - CFDA No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disa...
Housing Choice Vouchers - CFDA No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The errors found where: Income was miscalculated. GHA'S staff will continue to have refresher trainings to ensure that all documentation is correct and properly reported on the HUD-50058 Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: Ongoing
View Audit 293526
Finding 372227 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of Galveston, Texas
TX
HUD Housing Programs Reporting Significant Deficiency
Housing Choice Vouchers - CFDA No. 14.871 - PIC Reporting Recommendation: The Authority should implement processes to ensure the HUD-50058's are submitted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...
Housing Choice Vouchers - CFDA No. 14.871 - PIC Reporting Recommendation: The Authority should implement processes to ensure the HUD-50058's are submitted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HUD-50058 submissions are done daily but there are exceptions where we find that some 50058's submitted do not return as an error later we notice that are not showing in PIC and have to be resubmitted. This has been reported to our field office and the PIC Help Desk with no resolution. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: Ongoing
View Audit 293526
Finding 372226 (2023-001)
Significant Deficiency 2023
Absaroka, INC
WY
Procurement, Suspension & Debarment Significant Deficiency
Absaroka Inc. has amended their procurement procedure effective 2/7/2024 by adding the following to the Accounting Policies Manual: Debarment and Suspension (E.O.s 12549 and 12689): No contract shall be made to the parties listed on the General Services List of Parties Excluded from Federal Procure...
Absaroka Inc. has amended their procurement procedure effective 2/7/2024 by adding the following to the Accounting Policies Manual: Debarment and Suspension (E.O.s 12549 and 12689): No contract shall be made to the parties listed on the General Services List of Parties Excluded from Federal Procurement or Non-procurement Programs in accordance with E.O.'s 12549 and 12689, "Debarment and Suspension." This list contains the names of parties debarred, suspended or otherwise excluded by agencies and contractors declared ineligible under statutory or regulatory authority other than E.O. 12549. Contractors with awards that exceed the federally-defined simple acquisition threshold ($100,000) shall provide the required certification regarding their exclusion status and that of their principle employees. Absaroka, Inc. shall review the list of excluded parties found on www.sam.gov and verify exclusion status from all vendors for purchases greater than $25,000.
View Audit 293524
Freehold Regional High School District
NJ
The district will purchase replacement equipmentto replace agingcafeteria equipment.
The district will purchase replacement equipmentto replace agingcafeteria equipment.
View Audit 293518
Finding 372191 (2023-001)
Material Weakness 2023
Black Hills Community Economic Development, Inc.
SD
Reporting Internal Control / Segregation of Duties
Finding No. 2023-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial st...
Finding No. 2023-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements, and will continue to have the independent auditor prepare the annual financial statements. Anticipated Completion Date: Ongoing
View Audit 293513
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