Corrective Action Plans

Finding 11725 (2023-001)

Significant Deficiency 2023

OH

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2023-001 – Written Policies Required by the Uniform Guidance Auditor Description of Condition and Effect. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this...

Finding: 2023-001 – Written Policies Required by the Uniform Guidance Auditor Description of Condition and Effect. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, Unison did not fully comply with the Uniform Guidance applicable to its federal payments received and the allowability of such payments. Auditor Recommendation. We recommend that Unison develop and adopt formal written policies, in accordance with the Uniform Guidance. Corrective Action. Management concurs with the finding. Unison will prepare formal written policies to fully comply with the Uniform Guidance applicable to its federal programs. Responsible Person. Stacy Lawson, Controller Anticipated Completion Date: June 30, 2024

View Audit 15532

Finding 11715 (2023-002)

Significant Deficiency 2023

School District of Haveford Township

PA

Subrecipient Monitoring Reporting Significant Deficiency

The District has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.

View Audit 15527

Finding 11708 (2023-001)

Material Weakness 2023

School District of Haveford Township

PA

HUD Housing Programs Material Weakness Reporting

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are be...

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are being provided by management to the Board of Directors.

View Audit 15527

Finding 11669 (2023-001)

Significant Deficiency 2023

Parallax Advanced Research Corporation

OH

Cash Management Procurement, Suspension & Debarment

As a 501c3 non-profit organization with a significant portfolio of federally funded cost reimbursement awards, management of cash is of fundamental importance and one of the organizations highest priorities. Parallax has encountered some timing challenges as it pertains to cash collections from prov...

As a 501c3 non-profit organization with a significant portfolio of federally funded cost reimbursement awards, management of cash is of fundamental importance and one of the organizations highest priorities. Parallax has encountered some timing challenges as it pertains to cash collections from provisional vs. anticipated final billing rates in fiscal years 2022 and 2023. These challenges have resulted in significant timing delays in cash collections and Parallax is focused on taking a multipronged approach to providing more flexibility in our operations. As it pertains directly to billing rate management, Parallax has implemented more expansive internal controls to move faster in the event of material billing rates variances vs. anticipated final rates, including but not limited to, a mid-year formal management assessment and determination if an updated provisional rate would be appropriate. For fiscal year 2023, Parallax submitted an updated provisional rate package in June 2023 to expedite federal payments on estimated underpayments. The final billing rate for fiscal year 2022 is currently under review, which will provide additional cash collections from underpayments. Parallax will continue to refine rate management internal controls into fiscal year 2024 and beyond with a focus on continuous improvement and more expedient responses to any billing rate challenges. In addition to rate management process refinement, Parallax has received approval from the board of directors to increase the organizations line of credit and is currently working with our bank to increase the line. The increase in the line of credit is anticipated to happen prior to the end of calendar year 2023.

View Audit 15518

Finding 11668 (2023-002)

Significant Deficiency 2023

Pecatonica Community Unit School District

IL

Year Ending June 30, 2023 Corrective Action Plan FINDING NUMBER: 2023-002 FINDING SYNOPISIS: During major program testing, it was noted that the District did not have a contract with prevailing wage verbiage for a new heating and air conditioning project. ACTION STEPS: The District will ensure ...

Year Ending June 30, 2023 Corrective Action Plan FINDING NUMBER: 2023-002 FINDING SYNOPISIS: During major program testing, it was noted that the District did not have a contract with prevailing wage verbiage for a new heating and air conditioning project. ACTION STEPS: The District will ensure that all construction contracts over $2,000 that are paid for with federal grant money include a declaration that prevailing wage will be paid. Contact Person(s): Carl Carlson, Superintendent (815) 236-2125. Anticipated Completion Date: 30-Jun-24

View Audit 15505

Finding 11667 (2023-002)

Significant Deficiency 2023

Community Development Corporation of Utah

UT

Reporting Matching / Level of Effort / Earmarking § 200.502

Program Name: 14.239 Home Investment Partnership Program Corrective Action #1 ‐ CDCU will implement federal grant and loan management policies and procedures and provide training to staff responsible for completing the Schedule of Expenditure of Federal Awards (SEFA) to ensure all federal grants and...

Program Name: 14.239 Home Investment Partnership Program Corrective Action #1 ‐ CDCU will implement federal grant and loan management policies and procedures and provide training to staff responsible for completing the Schedule of Expenditure of Federal Awards (SEFA) to ensure all federal grants and loans are included in the SEFA (pursuant to Section 200.502(b) of 2 CFR Part 200). Response Responsible Parties – The CFO will draft the federal grant and loan management policy and procedures which will be reviewed and approved by the Board of Directors. Corrective Action #2: CDCU will create and maintain a repository (electronic file) of relevant federal grant and loan information that contains key information relating to each federal program to assist in preparing the SEFA (pursuant to Section 200.502(b) of 2 CFR Part 200). Response Responsible Parties – The Finance Manager will update federal grant and loan information in the electronic repository. Repository will be reviewed quarterly by the CFO and reviewed and approved by the CEO.

View Audit 15502

Finding 11666 (2023-001)

Significant Deficiency 2023

Community Development Corporation of Utah

UT

Reporting Matching / Level of Effort / Earmarking § 200.502

Program Name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Corrective Action #1 ‐ CDCU will implement federal grant and loan management policies and procedures and provide training to staff responsible for completing the Schedule of Expenditure of Federal Awards (SEFA) to ensure all fede...

Program Name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Corrective Action #1 ‐ CDCU will implement federal grant and loan management policies and procedures and provide training to staff responsible for completing the Schedule of Expenditure of Federal Awards (SEFA) to ensure all federal grants and loans are included in the SEFA (pursuant to Section 200.502(b) of 2 CFR Part 200). Response Responsible Parties – The CFO will draft the federal grant and loan management policy and procedures which will be reviewed and approved by the Board of Directors. Corrective Action #2: CDCU will create and maintain a repository (electronic file) of relevant federal grant and loan information that contains key information relating to each federal program to assist in preparing the SEFA (pursuant to Section 200.502(b) of 2 CFR Part 200). Response Responsible Parties – The Finance Manager will update federal grant and loan information in the electronic repository. Repository will be reviewed quarterly by the CFO and reviewed and approved by the CEO.

View Audit 15502

Finding 11665 (2023-003)

Significant Deficiency 2023

Page Unified School District No. 8

AZ

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed ...

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule

View Audit 15496

Finding 11662 (2023-002)

Material Weakness 2023

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 15492

Finding 11661 (2023-001)

Material Weakness 2023

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 15492

Finding 11658 (2023-002)

Material Weakness 2023

Community Workshop Residentials, INC G / Fha Project No. 072-Hd057

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 15491

Finding 11657 (2023-001)

Material Weakness 2023

Community Workshop Residentials, INC G / Fha Project No. 072-Hd057

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 15491

Finding 11656 (2023-002)

Material Weakness 2023

United Cusd #304

IL

Internal Control / Segregation of Duties

Finding Synopsis: A SFA currently charging less for a paid lunch than the difference between the federal reimbursement rate for such a lunch and that for a free lunch is required to comply. This difference is known as "equity." There are two ways to meet this requirement: (a) by raising the prices ...

Finding Synopsis: A SFA currently charging less for a paid lunch than the difference between the federal reimbursement rate for such a lunch and that for a free lunch is required to comply. This difference is known as "equity." There are two ways to meet this requirement: (a) by raising the prices charged for paid lunches: or (b) through contributions from other non-federal sources. Action Steps: The District will increase its average weighted price of paid lunches for the 2023-2024 school year to comply with federal requirements. Contact Person(s): Jeffrey Whitsitt, Superintendent (309) 734-9413 Anticipated Completion Date: June 30, 2024

View Audit 15486

Finding 11654 (2023-001)

Significant Deficiency 2023

Mantua I Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15485

Finding 11652 (2023-001)

Significant Deficiency 2023

Center South Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15484

Finding 11645 (2023-002)

None 2023

Lake Geneva-Genoa City Union High School

WI

Internal Control / Segregation of Duties

Management Response - The District Superintendent and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on, and approves the audited financial statements.

View Audit 15483

Finding 11644 (2023-001)

None 2023

Lake Geneva-Genoa City Union High School

WI

Internal Control / Segregation of Duties

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.

View Audit 15483

Finding 11642 (2023-001)

Significant Deficiency 2023

Columbus III Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15481

Finding 11640 (2023-001)

Significant Deficiency 2023

Castor Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15480

Finding 11638 (2023-001)

Significant Deficiency 2023

Melon I Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15479

Finding 11636 (2023-001)

Significant Deficiency 2023

Alaw Odgen Gardens, Inc.

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15473

Finding 11634 (2023-001)

Significant Deficiency 2023

Walnut Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15469

Finding 11632 (2023-001)

Significant Deficiency 2023

Keystone Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15466

Finding 11631 (2023-002)

Material Weakness 2023

1260 Housing Development Corporation

PA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2023-002: Special Tests and Provisions The Corporation has three properties secured by CDBG loans. The properties are known as Mid-City, AppleTree Housing, Inc. (“ATH”), and Center West. The Corporation was unable to support that at least fifty-one percent (51%) of the tenants at the ATH pro...

Finding 2023-002: Special Tests and Provisions The Corporation has three properties secured by CDBG loans. The properties are known as Mid-City, AppleTree Housing, Inc. (“ATH”), and Center West. The Corporation was unable to support that at least fifty-one percent (51%) of the tenants at the ATH property were leased to and occupied by low or very low-income persons as determined by the Federal “Section 8” Income Standards with completed tenant certifications and recertifications. At ATH, 6 of 6 occupied unit’s certifications were not completed during the year ended June 30, 2023. This was an initial finding during the year ended June 30, 2020. Planned Corrective Action: It is the goal of the Corporation to maintain compliance with regulatory requirements. Where hardships are encountered the Corporation remains in ongoing communication with respective regulatory agencies to promote transparency and mitigate risk of loss in fundings or default. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15465

Finding 11630 (2023-001)

Significant Deficiency 2023

Arch V Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15464

Corrective Action Plans

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