Corrective Action Plans

Finding 369584 (2023-002)

Significant Deficiency 2023

AZ

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit fi...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The incorrect date was for a student who received the Pell Grant. When we batch Pell student awards in COD; and return funds at the same time, this will often cause a shortage in our Pell G5 account. This will delay the disbursement date on the school side. Although COD releases the disbursement, the funds are not available in G5 until days later and in some cases weeks later. The first step is to not process returns and draw downs at the same time. This will ensure the funds are in the Pell G5 acount so disbursment dates will match. The second piece is to audit the disbursement dates at the end of each semester to ensure we match. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Joyce Hatch and Kelly Reyes Planned completion date for corrective action plan: November 2023

View Audit 290967

Finding 369583 (2023-004)

Significant Deficiency 2023

Domestic Violence Crisis Center

ND

Cash Management Internal Control / Segregation of Duties

Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc. will review their process for allocating expenses to ensure the proper time is being charged to the correct time period. Completion Date: The Center completed this review in July 2023.

View Audit 290966

Finding 369581 (2023-001)

Significant Deficiency 2023

City of Columbia, Missouri

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirement and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting ...

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirement and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and notify departments of upcoming submission deadlines.

View Audit 290965

Finding 369579 (2023-001)

Significant Deficiency 2023

Des Moines Rhf Housing, Inc. Dba Virginia Park Apartments #074-Eh184

CA

HUD Housing Programs Subrecipient Monitoring

Statement of Condition 2023-001 (Assistance Listing 14.181): During the year ended October 31, 2023, 1 of the move-out resident files selected for testing under the Compliance supplement were missing necessary documents required by the PRAC and Hud Handbook 4350.3. Recommendation: Management shoul...

Statement of Condition 2023-001 (Assistance Listing 14.181): During the year ended October 31, 2023, 1 of the move-out resident files selected for testing under the Compliance supplement were missing necessary documents required by the PRAC and Hud Handbook 4350.3. Recommendation: Management should ensure that all resident files are maintained at the site for each resident of the Property in accordance with the HUD Handbook 4350.3. Management Response: Management agrees with the recommendation and will ensure that resident files are retained in accordance with the terms of the PRAC and HUD Handbook 4350.3.

View Audit 290960

Finding 369576 (2023-003)

Significant Deficiency 2023

Arc Knox County

TN

Reporting Internal Control / Segregation of Duties

Accounting responsibilities between accounting staff are being evaluated and will be reassigned to include bank reconciliation responsibilities and any accounting functions regarding recording & reporting of federal awards. All changes in accounting responsibilities will be reassigned and implemente...

Accounting responsibilities between accounting staff are being evaluated and will be reassigned to include bank reconciliation responsibilities and any accounting functions regarding recording & reporting of federal awards. All changes in accounting responsibilities will be reassigned and implemented by the end of fiscal year 2023-2024.

View Audit 290951

Finding 369568 (2023-004)

Significant Deficiency 2023

Idea Public Schools

TX

Procurement, Suspension & Debarment

Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its polic...

Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. Planned corrective action: Review internal and external documentation to verify procedures are aligned with statutory requirements. Engage employees with additional training and support. Responsible officers: James Dworkin, Chief Financial Officer and Layne Fisher, Chief Operating Officer Estimated completion date: February 29, 2024

View Audit 290922

Finding 369567 (2023-003)

Significant Deficiency 2023

Idea Public Schools

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect am...

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024

View Audit 290922 Questioned Costs: $1

Finding 369553 (2023-001)

Significant Deficiency 2023

Clinton Area Transit System

MI

Procurement, Suspension & Debarment

2023-001 – Procurement, Suspension, and Debarment Auditor Description of Condition and Effect: The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding...

2023-001 – Procurement, Suspension, and Debarment Auditor Description of Condition and Effect: The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Auditor Recommendation: We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. Corrective Action: The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Malissa Schutt - Executive Director, Barbie Heibeck, Finance Manager Anticipated Completion Date: Sept. 30, 2024

View Audit 290861

Finding 369552 (2023-001)

None 2023

Asi - Springfield, Missouri, Inc.

MN

Questioned Costs HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Springfield, Missouri, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, M...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Springfield, Missouri, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: 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 A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 48 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in August 2023. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 290850 Questioned Costs: $1

Finding 369551 (2023-001)

None 2023

Shawmet Homes, Inc.

MO

Subrecipient Monitoring

Condition: Federal Award Programs Audits - The Organization was notified it did not pass its physical REAC inspection. Recommendation: The Organization should adopt a policy which requires periodic (more than annual) review of its operating and maintenance policies and procedures, as well as review ...

Condition: Federal Award Programs Audits - The Organization was notified it did not pass its physical REAC inspection. Recommendation: The Organization should adopt a policy which requires periodic (more than annual) review of its operating and maintenance policies and procedures, as well as review by the individuals monitoring the operating and maintenance of the property, to ensure that physical maintenance of the property is within good standing. View of Responsible Officials and Corrective Actions: Financial Reporting - Shawmet Homes, Inc. will take the corrective action to meet all of the requirements as indicated and agreed to by HUD. Anticipated Completion Date: Completion date to reflect full compliance in reporting will be resolved within the HUD requirements.

View Audit 290839

Finding 369541 (2023-002)

Significant Deficiency 2023

Child and Family Agency of Southeastern Connecticut, Inc.

CT

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

Audit Finding Reference: 2023-002 Recommendation: The Agency should establish a system of controls to ensure that expenditures of the grant are allowable under the grant conditions.Plan of Action:  CFA agrees with the auditors finding. Management will develop a written procedure to ensure that p...

Audit Finding Reference: 2023-002 Recommendation: The Agency should establish a system of controls to ensure that expenditures of the grant are allowable under the grant conditions.Plan of Action:  CFA agrees with the auditors finding. Management will develop a written procedure to ensure that proper action is taken at the time the invoice is submitted for approval. This will include reviewing the cost principles in Subpart E of the Uniform Guidance with the appropriate staff to ensure they are charging allowable costs to the grant. A system of internal controls will be developed and reviewed to ensure that all grant expenditures are allowable under the regulations of the grant. We anticipate having this written procedure ready by February 29, 2024. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Lisa Baxter. BaxterL@ChildandFamilyAgency.org Sincerely yours, Lisa Baxter Chief Financial and Administrative Officer

View Audit 290825

Finding 369535 (2023-001)

Significant Deficiency 2023

Child and Family Agency of Southeastern Connecticut, Inc.

CT

Procurement, Suspension & Debarment Subrecipient Monitoring

Audit Period: 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. Name of Contact Person: Lisa Baxter, Chief Financial and Administrative Officer Audit Fi...

Audit Period: 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. Name of Contact Person: Lisa Baxter, Chief Financial and Administrative Officer Audit Finding Reference: 2023-001 Recommendation: We recommend the system of controls for procurement, suspension and debarment are updated to properly address the necessary requirements. Plan of Action: CFA agrees with the auditors finding. Management will develop a written procedure to ensure that proper action is taken at the time the invoice is submitted for approval. We anticipate having this written procedure ready by February 29, 2024. As of today the vetting process is being applied by our HR staff with current subcontractors and staff working in the federally funded programs.

View Audit 290825

Finding 369530 (2023-001)

None 2023

Shakopee Supportive Housing, Inc.

MN

Questioned Costs HUD Housing Programs

Shakopee Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2023 The find...

Shakopee Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is 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. FINDINGS - FINANCIAL STATEMENT AUDIT - None, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, FEDERAL ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action taken: The Project agrees with the finding. Tenant rent was recomputed in July 2023 and management will adjust the September 2023 HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 290795 Questioned Costs: $1

Finding 369528 (2023-003)

Significant Deficiency 2023

University of Idaho

ID

Student Financial Assistance Cluster – Assistance Listing No. 84.268

View Audit 290788

Finding 369528 (2023-003)

Significant Deficiency 2023

University of Idaho

ID

Recommendation: We recommend that the University refine its procedure for identifying when students change class standing in the middle of the term so students can then be notified of their change in class standing that resulted in an increase to their award package.

View Audit 290788

Finding 369528 (2023-003)

Significant Deficiency 2023

University of Idaho

ID

Explanation of disagreement with audit finding: There is no disagreement with the audit finding.

View Audit 290788

Finding 369528 (2023-003)

Significant Deficiency 2023

University of Idaho

ID

Action taken in response to finding: The University agrees with the auditors’ recommendations for corrective action to ensure accurate identification of students' mid-term class changes. To address this, the University has taken steps such as automating part of the process and implementing a designa...

Action taken in response to finding: The University agrees with the auditors’ recommendations for corrective action to ensure accurate identification of students' mid-term class changes. To address this, the University has taken steps such as automating part of the process and implementing a designation for reviewed students, while also developing a process to track changes made post-review.

View Audit 290788

Finding 369528 (2023-003)

Significant Deficiency 2023

University of Idaho

ID

Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid

View Audit 290788

Finding 369528 (2023-003)

Significant Deficiency 2023

University of Idaho

ID

Planned completion date for corrective action plan: 12/31/2023

View Audit 290788

Finding 369520 (2023-005)

Significant Deficiency 2023

University of Idaho

ID

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033

View Audit 290788

Finding 369520 (2023-005)

Significant Deficiency 2023

University of Idaho

ID

Recommendation: We recommend the University implement formal review procedures over the professional judgement process and to improve the process for review of verification documents so that it is not overlooked.

View Audit 290788

Finding 369520 (2023-005)

Significant Deficiency 2023

University of Idaho

ID

Explanation of disagreement with audit finding: There is no disagreement with the audit finding.

View Audit 290788

Finding 369520 (2023-005)

Significant Deficiency 2023

University of Idaho

ID

Action taken in response to finding: The University agrees with the auditors’ recommendations for corrective action to establish procedures for reviewing professional judgment decisions and to ensure proper adherence to the verification review process. As part of the plan, a new review code will be ...

Action taken in response to finding: The University agrees with the auditors’ recommendations for corrective action to establish procedures for reviewing professional judgment decisions and to ensure proper adherence to the verification review process. As part of the plan, a new review code will be added to professional judgment appeals, moving through a structured review process involving another counselor and facilitating communication between processors if issues arise in the documentation or process.

View Audit 290788

Finding 369520 (2023-005)

Significant Deficiency 2023

University of Idaho

ID

Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid

View Audit 290788

Finding 369520 (2023-005)

Significant Deficiency 2023

University of Idaho

ID

Planned completion date for corrective action plan: 10/31/2023

View Audit 290788

Corrective Action Plans

Filters