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Corrective Action Plans

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Finding 11545 (2023-003)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15367
Finding 11544 (2023-002)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15367
Finding 11543 (2023-001)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Special Tests & Provisions Material Weakness
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15367
Finding 11536 (2023-006)
Significant Deficiency 2023
Great Expectations Housing Corporation
CA
Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15366
Finding 11535 (2023-005)
Significant Deficiency 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Eligibility Significant Deficiency
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15366
Finding 11534 (2023-004)
Significant Deficiency 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15366
Finding 11533 (2023-003)
Material Weakness 2023
Great Expectations Housing Corporation
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15366
Finding 11532 (2023-002)
Material Weakness 2023
Great Expectations Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15366
Finding 11531 (2023-001)
Material Weakness 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Special Tests & Provisions Cash Management
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15366
Finding 11525 (2023-005)
Significant Deficiency 2023
New Visions Housing Corporation
CA
HUD Housing Programs Eligibility Significant Deficiency
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15365
Finding 11524 (2023-004)
Significant Deficiency 2023
New Visions Housing Corporation
CA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15365
Finding 11523 (2023-003)
Material Weakness 2023
New Visions Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 15365
Finding 11522 (2023-002)
Material Weakness 2023
New Visions Housing Corporation
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15365
Finding 11521 (2023-001)
Material Weakness 2023
New Visions Housing Corporation
CA
HUD Housing Programs Material Weakness Special Tests & Provisions
The Organization is in the process of opening a new residual receipts account. The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization is in the process of opening a new residual receipts account. The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15365
El Redentor Apartments Ii, Inc. (el Redentor Apts, Ii)
LA
Management agrees with the finding. Management will continue to make extra deposits to resolve the replacement reserve deficiency. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. Management will continue to make extra deposits to resolve the replacement reserve deficiency. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 15356
El Redentor Apartments, Inc. (el Redentor Apts)
LA
Questioned Costs
Management agrees with the finding. The funds will be reimbursed in the amounts of $932.
Management agrees with the finding. The funds will be reimbursed in the amounts of $932.
View Audit 15355 Questioned Costs: $1
El Redentor Apartments, Inc. (el Redentor Apts)
LA
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $4,370. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $4,370. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 15355
Finding 11515 (2023-001)
Significant Deficiency 2023
Maritime Academy Charter Highschool, Inc.
PA
Reporting
Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistan...
Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistance Listing No. 84.425U; Awards No. 200-210670 and 181-212558, respectively; Grant period – Year ended June 30, 2023 Name of Auditees’ Contact Person Responsible for Corrective Action: Craig Butler, Director of School Business Services Eugene Mattioni, CEO Corrective Action Planned: Maritime will develop revised and more defined procedures which will clearly identify purchases of goods and services that are aligned with project narratives and budget amounts, which will be used as the basis for preparing quarterly reports. Approval signature(s) will be required prior to processing the payment of invoices. Anticipated Completion Date: March 31, 2024 or during the next quarterly filing Concurrence/Negation of Auditee: The School concurs with the finding.
View Audit 15346
Finding 11513 (2023-001)
Significant Deficiency 2023
Rural Health Redesign Center Organization
PA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303
Contact person responsible for corrective action: Gerry Egan, Fiscal Finance Manager Contact phone number: (610) 944-2119 Views of Responsible Official: We concur with the audit finding with respect to the failure of having processes and procedures in place to prohibit from contracting with under co...
Contact person responsible for corrective action: Gerry Egan, Fiscal Finance Manager Contact phone number: (610) 944-2119 Views of Responsible Official: We concur with the audit finding with respect to the failure of having processes and procedures in place to prohibit from contracting with under covered transactions to parties that are suspended and debarred or whose principals are suspended or debarred. Description of Corrective Action Plan: Currently, the Organization requires all new vendors to complete the attached “Vendor Registration Form”. On page 5 the vendor acknowledges they have not or are currently not suspended and debarred. A new step that Procurement implemented as of November 21, 2023 was verification of vendor’s status on sam.gov and attaching the screenshot to the supporting documentation. The Organization will also create a specified procurement policy that outlines these steps to ensure that vendors are suspended or debarred. Completion Date: November 21, 2023
View Audit 15344
Waverly Central School District
NY
Cash Management Procurement, Suspension & Debarment School Nutrition Programs
2023-002 Net Cash Resources - Child Nutrition Cluster (ALN # 10.553/10.555/10.559) Corrective Action Plan School District management agrees with condition, cause, and recommendation. With this overage, the district has purchased some new equipment for the cafeteria. Since the School District is...
2023-002 Net Cash Resources - Child Nutrition Cluster (ALN # 10.553/10.555/10.559) Corrective Action Plan School District management agrees with condition, cause, and recommendation. With this overage, the district has purchased some new equipment for the cafeteria. Since the School District is CEP, there is no option to changing the revenue. The School District will continue upgrading the kitchens with the excess. Expected Correction Date: June 30, 2024
View Audit 15323
Finding 11497 (2023-001)
Significant Deficiency 2023
Day by Day Shelter, Inc.
WI
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
The Executive Director and Board of Directors will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Executive Director has established meetings to review opportunities for continuous improvement within management. The Ex...
The Executive Director and Board of Directors will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Executive Director has established meetings to review opportunities for continuous improvement within management. The Executive Director will also review financial activity on a monthly basis to look for any discrepancies in the accounts. After the checks are approved, they are mailed out. Three to four times a year the Finance Committee and/or Board of Directors randomly pulls checks to review them. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed twice a year by the Finance Committee (1st and 3rd quarter) and twice a year by the Board of Directors (2nd and 4th quarter). The Executive Director plans on reviewing employee contracts to ensure the correct rate is being paid for each employee. The Organization is willing to accept the risk.
View Audit 15316
Finding 11384 (2023-002)
Significant Deficiency 2023
Flagstaff Unified School District No. 1
AZ
Equipment & Real Property Management § 200.313
2023-002 EQUIPMENT/REAL PROPERTY MANAGEMENT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425D Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111389-01A Questioned Costs: $-0- Type of Finding: N...
2023-002 EQUIPMENT/REAL PROPERTY MANAGEMENT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425D Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111389-01A Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: F. Equipment/Real Property Management Condition/Context: During our review of property and equipment purchased with federal funding, one asset out of five tested, was unable to be found. Criteria: The District must follow 2 CFR sections 200.313 which requires that: Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. Cause: Management oversight. Effect: Noncompliance and internal control weakness. Recommendation: We recommend the District to review its internal control procedures over property and equipment reporting to ensure assets are properly tagged, in the location identified on the corresponding listing, and a physical inventory is maintained to ensure all assets can be found. Corrective Action Plan: The District has implemented property and equipment procedures to ensure all assets are tagged and an inventory is done to ensure assets are in the location identified on the applicable listing. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Ginger Stevens, Director of Finance and Business Services.
View Audit 15305
Finding 11381 (2023-003)
Significant Deficiency 2023
North Central Kansas Special Education Cooperative Interlocal #636
KS
Internal Control / Segregation of Duties
2023-003 Maintenance of Effort Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Recommendation Procedures should be established and implemented to ensure that all supporting d...
2023-003 Maintenance of Effort Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Comments on the Finding Recommendation The District acknowledges the finding and agrees that it is accurate. Last year was only the Assistant Director's second year with the Cooperative, and in the time since that second submission, he has learned that better documentation and recordkeeping should be kept for any information used within the submission process. Action Taken During the 2024 calendar year, the Assistant Director will attend training through the Kansas State Department of Education regarding how to better complete and document the Maintenance of Effort report. For the next Maintenance of Effort report, a physical binder will be created to hold the printed documentation used to prepare the submission. As of the date of this notice, the Assistant Director has also reviewed any KSDE documentation and trainings available on completing the Maintenance of Effort report.
View Audit 15304
Finding 11379 (2023-001)
Significant Deficiency 2023
Efficiency Maine Trust
ME
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430
Management’s response/corrective action plan: Trust staff created a new timesheet that addresses the shortcomings identified during the FY23 audit. The new timesheet allows staff to record daily hours spent working on Federal grants directly to the individual funding sources. In addition, the Dire...
Management’s response/corrective action plan: Trust staff created a new timesheet that addresses the shortcomings identified during the FY23 audit. The new timesheet allows staff to record daily hours spent working on Federal grants directly to the individual funding sources. In addition, the Director of Finance will be auditing FY23 timesheets of those staff members that had time assigned to the Federal grants to determine if we can identify, through other means, a way to account for all hours charged to the grants in FY2023.
View Audit 15300
Finding 11375 (2023-005)
Material Weakness 2023
Seymour Community School District
WI
Procurement, Suspension & Debarment § 200.320
The District has responded with corrective action and implemented a process in which the Facilities Director will communicate the Davis-Bacon prevailing wage requirements to the contractors of equipment purchased with federal grant funds. The Director of Business Services will verify and oversee th...
The District has responded with corrective action and implemented a process in which the Facilities Director will communicate the Davis-Bacon prevailing wage requirements to the contractors of equipment purchased with federal grant funds. The Director of Business Services will verify and oversee that these requirements are met.
View Audit 15290
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