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Corrective Action Plans

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Finding 9737 (2023-004)
Significant Deficiency 2023
Putnam County, Tennessee
TN
Questioned Costs Procurement, Suspension & Debarment Cash Management
The following steps have been implemented regarding the Education for Homeless Chidren and Youth grants: All gift cards have been secured at the Putnam County Board of Education central office in a secured area and in a locked safe. All gift cards are being signed out with documentation. Supporting ...
The following steps have been implemented regarding the Education for Homeless Chidren and Youth grants: All gift cards have been secured at the Putnam County Board of Education central office in a secured area and in a locked safe. All gift cards are being signed out with documentation. Supporting documentats are now being returned to the accounting department. Supporting documents are being stored within the accounting system. Supporting documents are being categorized in the correct grant. Reimbursement requests will not be made until after the final purchase of any goods or services have transpired. No purchases of gift cards will take place at the end of the year unless the final purchases of any goods or services will be able to take place before the end of the fiscal year.
View Audit 13488 Questioned Costs: $1
Finding 9736 (2023-003)
Material Weakness 2023
Redford Union School District #1
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding: 2023-003 – Special Tests and Provisions – Wage Rate Requirements Auditor Description of Condition and Effect: The amounts tested that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. The Dist...
Finding: 2023-003 – Special Tests and Provisions – Wage Rate Requirements Auditor Description of Condition and Effect: The amounts tested that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Mike Beltnick, CFO Anticipated Completion Date: June 30, 2024
View Audit 13486 Questioned Costs: $1
Redford Union School District #1
MI
Subrecipient Monitoring School Nutrition Programs Matching / Level of Effort / Earmarking
Finding: 2023-004 – Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of...
Finding: 2023-004 – Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We are aware that the District is evaluating options using internal and external resources to take corrective action. We recommend that the District proceed with its selected option as soon as practical, but no later than the end of the next fiscal year. Corrective Action: As noted, the District has processes in place that cover all grant guidelines related to federal funds. However, upon bringing it to our attention that these policies should be in writing, we are making every endeavor to comply. The District is currently working on drafting policies that will meet the criteria set out in the Uniform Guidance and plan to have those in place by the end of the fiscal year. Responsible Person: Mike Beltnick, CFO Anticipated Completion Date: June 30, 2024
View Audit 13486
County of Caroline, Virginia
VA
Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN January 11, 2024 County of Caroline, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period:...
CORRECTIVE ACTION PLAN January 11, 2024 County of Caroline, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2023 The findings from the June 30, 2023 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-002: Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – AL# 21.027 Condition: The County adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the County does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: The County does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect: The lack of the County’s own written policies under the specific requirements of Uniform Guidance could result in potential improper procurement using Federal funds. Questioned Costs: Not applicable Perspective Information: Not applicable Repeat Finding: Not applicable Recommendation: Management should update existing written procurement procedures to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action: Management concurs and has begun updating existing written procurement procedures to comply with the Uniform Guidance. If the Federal Audit Clearinghouse has questions regarding this plan, please call Tomeka Morgan, Deputy County Administrator - Finance at 804-633-5380. Sincerely yours,
View Audit 13480
Finding 9715 (2023-002)
Significant Deficiency 2023
The Corporation of Haverford College
PA
Questioned Costs Student Financial Aid Significant Deficiency
2023-002 – Federal Work Study (FWS) Over Award – Federal Assistance Listing No. 84.033 Recommendation: We recommend the College review its policies and procedures when packaging students for FWS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actio...
2023-002 – Federal Work Study (FWS) Over Award – Federal Assistance Listing No. 84.033 Recommendation: We recommend the College review its policies and procedures when packaging students for FWS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Financial Aid Office acknowledges that three students on the preliminary list of Title IV recipients provided to the auditors reflected an over-award based on the inclusion of FWS funds in their packages. All students are initially packaged through automated packaging, with the College’s software preventing over-awards. However, many awards are adjusted during the course of an academic year, and when this happens, the software’s checks no longer operate. To ensure compliance, the Financial Aid Office conducts ongoing audits throughout the year and a final audit at the end of each year, which also incorporates a final reconciliation of the FWS program. This year, the FWS/final audit was not completed before the preliminary list was submitted to the auditors. Had the audit been completed on time, the three students would not have shown as over-awards, nor would they be counted as FWS recipients. Corrective Action Plan The Financial Aid Office already audits financial aid packages to prevent over-awards. The office will ensure that such audits are completed in a timelier fashion, resulting in a proper final list of Title IV recipients to be submitted for audit review. Name(s) of the contact person(s) responsible for corrective action: Michael Colahan, Student Financial Aid Director Planned completion date for corrective action plan: Effective November 2023
View Audit 13479 Questioned Costs: $1
Finding 9710 (2023-001)
Significant Deficiency 2023
The Corporation of Haverford College
PA
Reporting Student Financial Aid Significant Deficiency
U.S. Department of Education 2023-001 - National Student Loan Data Systems (NSLDS) Enrollment Reporting – Federal Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NS...
U.S. Department of Education 2023-001 - National Student Loan Data Systems (NSLDS) Enrollment Reporting – Federal Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: These findings result from programming used to pull data files to be submitted to NSLDS via a third-party NSC (National Student Clearinghouse) and issues with the timing of reported data being sent to NSLDS from NSC. In the short term, the Registrar’s Office will review the accuracy of the programming behind the data files generated and submitted to the NSLDS via the NSC and will manually review students with program changes for accuracy. In the longer term, the Registrar’s Office will assess its current method for reporting accurate enrollment and enrollment status changes via a third-party NSC vs. the possibility of submitting to the NSLDS directly. That work may require partnership with external consultants. Name(s) of the contact person(s) responsible for corrective action: James Keane, Registrar Planned completion date for corrective action plan: Effective January 2024.
View Audit 13479
Finding 9709 (2023-002)
Significant Deficiency 2023
Sandy Creek Central Schoo District
NY
Reporting
Management will retrain personnel on procedures for completing and reviewing grant budgets and reports. Management will retrain the appropriate personnel aon the procedures for approving and processing payroll stipends.
Management will retrain personnel on procedures for completing and reviewing grant budgets and reports. Management will retrain the appropriate personnel aon the procedures for approving and processing payroll stipends.
View Audit 13464
Concordia University, Inc. and Affiliate
WI
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
2023-001 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.063, 84.379, 84.268, Grant Period - Year Ended June 30, 2023 Condition Found During our student file testing we noted one student out of forty was disbursed the incorrect Dire...
2023-001 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.063, 84.379, 84.268, Grant Period - Year Ended June 30, 2023 Condition Found During our student file testing we noted one student out of forty was disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need this student was eligible for $926 in Subsidized Loans and $4,574 in Unsubsidized Loans; however, the College awarded the student $230 in Subsidized loans and $5,270 in Unsubsidized loans which resulted in an under award of $696 in Subsidized Loans and an over award of $696 in Unsubsidized Loans. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Corrective Action Plan New policy to determine what loan amount to award along with our policy to increase aid if a summer term is added on and budget is increased (only for 2023-2024 as in 2024-2025 budget can only be based on 9 months). This combined with two reports,overaward (sub when not eligible) and underaward (sub eligibility but has not been awarded due to professional judgement, budget increase or new ISIR). Responsible Person for Corrective Action Plan – Kevin Sheridan, Director of Financial Aid Implementation Date of Corrective Action Plan- 9/1/2023
View Audit 13431
Finding 9671 (2023-001)
Material Weakness 2023
Bedford Public Schools
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN Pursuant to Federal Regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Bedford Public Schools’ Single Audit report for the year ended June 30, 2023, and corrective actions to be completed. Finding: 2023-001 – Special ...
CORRECTIVE ACTION PLAN Pursuant to Federal Regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Bedford Public Schools’ Single Audit report for the year ended June 30, 2023, and corrective actions to be completed. Finding: 2023-001 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: The one contract selected for testing that was subject to the wage rate requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Chrissie Bruckner, Executive Director of Business Services Anticipated Completion Date: June 30, 2024
View Audit 13421 Questioned Costs: $1
Rockford Local Development Corporation
IL
Matching / Level of Effort / Earmarking
Finding Number: 2023-03 Finding Name: Require evidence demonstrating that credit is not otherwise available (13 CFR 307.11(a)) Finding Synopsis: Loan file documentation did not include evidence credit was not otherwise available to the borrower from a financial institution (i.e. denial letter) be...
Finding Number: 2023-03 Finding Name: Require evidence demonstrating that credit is not otherwise available (13 CFR 307.11(a)) Finding Synopsis: Loan file documentation did not include evidence credit was not otherwise available to the borrower from a financial institution (i.e. denial letter) before submitting a loan application with Rockford Local Development Corporation. Action Steps: Management will implement the procedure of obtaining support of denial as part of the application process on all new loans going forward under this program. Contact Person: Executive Director – John Phelps Anticipated Completion Date: Effective immediately
View Audit 13413
Finding 9669 (2023-002)
Significant Deficiency 2023
Volunteers of America Colorado Branch
CO
Subrecipient Monitoring HUD Housing Programs Significant Deficiency
Finding Number: 2023-002 Condition: In a monitoring visit performed by U.S. Department of Housing and Urban Development (HUD), the grantor found that the supporting documentation submitted does not enable a third-party reviewer to make a clear determination that match requirements were met. Planned ...
Finding Number: 2023-002 Condition: In a monitoring visit performed by U.S. Department of Housing and Urban Development (HUD), the grantor found that the supporting documentation submitted does not enable a third-party reviewer to make a clear determination that match requirements were met. Planned Corrective Action: The Organization established a policy and procedure to calculate the match requirement, compare it with the required total, and proactively identify actions to address any shortages at the end of each month. The Organization also ensured that all matches were supported by documents in a format that third parties could verify. Contact person responsible for corrective action: Chiyoko Yokota, Chief Financial Officer & Angel Hurtado, VP of Programs Anticipated Completion Date: 1/31/2023
View Audit 13410
Finding 9667 (2023-001)
Significant Deficiency 2023
Volunteers of America Colorado Branch
CO
Subrecipient Monitoring Eligibility HUD Housing Programs
Finding Number: 2023-001 Condition: In a monitoring visit performed by HUD, the grantor found that rent reasonableness determination was not completed on five of the six files reviewed. In our testing we found that six of ten participants we tested did not have a rent reasonableness determination da...
Finding Number: 2023-001 Condition: In a monitoring visit performed by HUD, the grantor found that rent reasonableness determination was not completed on five of the six files reviewed. In our testing we found that six of ten participants we tested did not have a rent reasonableness determination dated prior to the grant funds being expended Planned Corrective Action: The Organization revised the program policy to compare the rent reasonableness of at least three similar units using the Rent Reasonableness Comparison worksheet before any lease-up and document the test with evidence that is reviewed and verified with a supervisor signature prior to execution of the lease. The Organization will repeat this process annually as long as the participant remains in the same unit. The Organization also hired an extra full-time program quality control staff to monitor the compliance with the procedures. Moreover, The Organization will have an internal audit by the finance department at the halfway point of the grant year. Contact person responsible for corrective action: Chiyoko Yokota, Chief Financial Officer & Angel Hurtado, VP of Programs Anticipated Completion Date: 1/31/2023
View Audit 13410
No/aids Task Force D/b/a Crescentcare
LA
Special Tests & Provisions Allowable Costs / Cost Principles
The Clinical Practice Director has put procedures in place to verify the accuracy of documentation and application of the correct slide. The procedures consist of a monthly review of the paperwork and sliding fee for completeness and accuracy and continued training of personnel.
The Clinical Practice Director has put procedures in place to verify the accuracy of documentation and application of the correct slide. The procedures consist of a monthly review of the paperwork and sliding fee for completeness and accuracy and continued training of personnel.
View Audit 13398
Finding 9663 (2023-003)
Material Weakness 2023
Troy Ccsd 30_c
IL
Questioned Costs Reporting
The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized...
The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized since the start of FY24 and should improve the timeliness and accuracy of reporting. Expenditure reports will be generated to match what is reported with the underlying invoices attached to the transaction in the financial software
View Audit 13397 Questioned Costs: $1
Finding 9662 (2023-002)
Material Weakness 2023
Troy Ccsd 30_c
IL
Reporting
The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized...
The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized since the start of FY24 and should improve the timeliness and accuracy of reporting. Expenditure reports will be generated to match what is reported with the underlying invoices attached to the transaction in the financial software.
View Audit 13397
Finding 9659 (2023-003)
Material Weakness 2023
Williamston Housing Authority
NC
Allowable Costs / Cost Principles § 200.405
Name of Contact Person: Michael Gaddy Executive Director Corrective Action: Management has already developed and adopted a Cost Allocation Plan. Management will ensure that the Cost Allocation Plan is followed ...
Name of Contact Person: Michael Gaddy Executive Director Corrective Action: Management has already developed and adopted a Cost Allocation Plan. Management will ensure that the Cost Allocation Plan is followed to allocate shared costs properly. Proposed Completion Date: Immediately
View Audit 13376
Finding 9658 (2023-002)
Material Weakness 2023
Williamston Housing Authority
NC
HUD Housing Programs Cash Management Material Weakness
Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We have addressed all reported deficiencies noted in the 2023 physical inspection. Management will be more diligent in working with Ma...
Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We have addressed all reported deficiencies noted in the 2023 physical inspection. Management will be more diligent in working with Maintenance to monitor the physical condition of all properties. Proposed Completion Date: Immediately
View Audit 13376
Fellowship Commons Whalley, Inc.
CT
Cash Management HUD Housing Programs
Upon discovery of the FY23 underfunding, a corrective deposit was made subsequent to year end. The monthly amount for FY24 was also corrected to return the project to compliance with deposit requirements.
Upon discovery of the FY23 underfunding, a corrective deposit was made subsequent to year end. The monthly amount for FY24 was also corrected to return the project to compliance with deposit requirements.
View Audit 13375
Heights Towers Services Company
TX
HUD Housing Programs Eligibility Reporting
Audit Finding 2023-001: For three tenants selected for testing during the audit, incorrect amounts of tenant income and expenses were used in the computation of tenant rent and HUD assistance. Response: Management has prepared recertifications for the tenants found to have inaccurate calculations d...
Audit Finding 2023-001: For three tenants selected for testing during the audit, incorrect amounts of tenant income and expenses were used in the computation of tenant rent and HUD assistance. Response: Management has prepared recertifications for the tenants found to have inaccurate calculations during the audit. Additionally, management will conduct a review of the tenant and HUD assistance for all move-in tenants and prepare recertifications in case of errors. Training and experience will also improve the accuracy of the staff handling tenant certifications. Responsible Party:Linda G. Holder, Vice President/COO/Agent, Houston Housing Management Corporation, 2211 Norfolk, Suite 614,Houston, TX 77098
View Audit 13353
Pono Homes, Inc.
MD
Eligibility Reporting
Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all the tenant file compliance requirements. Action Taken: The Organization did not retain all required information in the tenant file. Going forward the Organization will retain all tenant f...
Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all the tenant file compliance requirements. Action Taken: The Organization did not retain all required information in the tenant file. Going forward the Organization will retain all tenant file information and will review its current tenant files.
View Audit 13330
Finding 9651 (2023-002)
Material Weakness 2023
Pono Homes, Inc.
MD
Questioned Costs Cash Management HUD Housing Programs
Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts’ compliance requirements. Action Taken: The Organization did not obtain approval to pay back the excess residual receipt amount. This led to the residual receipt account...
Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts’ compliance requirements. Action Taken: The Organization did not obtain approval to pay back the excess residual receipt amount. This led to the residual receipt account being greater than its compliance amount. The Organization will request approval to pay back excess residual receipts.
View Audit 13330 Questioned Costs: $1
Finding 9650 (2023-001)
Material Weakness 2023
Pono Homes, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Recommendation: In conjunction with Pono Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Pono Homes, Inc. should pay the invoice amount on a monthly basis.Action Taken: The audi...
Recommendation: In conjunction with Pono Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Pono Homes, Inc. should pay the invoice amount on a monthly basis.Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.
View Audit 13330 Questioned Costs: $1
The Shire, Inc.
MD
Eligibility Reporting
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of the tenant file compliance requirements. Action Taken: The Shire, Inc. did not retain all required information in the tenant file. Going forward the Organization will retain all tenant fi...
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of the tenant file compliance requirements. Action Taken: The Shire, Inc. did not retain all required information in the tenant file. Going forward the Organization will retain all tenant file information and will review its current tenant files.
View Audit 13329
Finding 9648 (2023-001)
Material Weakness 2023
The Shire, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Recommendation: In conjunction with The Shire, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, The Shire, Inc. should pay the invoice amount on a monthly basis. Action Taken: The audi...
Recommendation: In conjunction with The Shire, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, The Shire, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.
View Audit 13329 Questioned Costs: $1
Finding 9645 (2023-001)
Significant Deficiency 2023
Schuyler Head Start, Inc.
NY
Internal Control / Segregation of Duties Reporting
The Organization will review and follow their established policies and procedures over the submission of annual SF-425 reports. The submission was completed without the proper signature due to an abbreviated due date. Keith Chin ( our financial representative with Federal Head Start) had changed t...
The Organization will review and follow their established policies and procedures over the submission of annual SF-425 reports. The submission was completed without the proper signature due to an abbreviated due date. Keith Chin ( our financial representative with Federal Head Start) had changed the due date from 01/31/2024 to 12/12/2023. The CFO submitted the report without the Executive Director's signature in order to meet the Federal deadline. The CFO did have approval from the Executive Director over the phone to submit the report, but did not note this on the SF 425. After speaking with Chris Mott from Sciarabba Walker and Keith Chin from Federal Head Start, it was determined that Schuyler Head Start could submit the SF 425 on 01/31/2024, and therefore this report will be resubmitted by following the correct policies and procedures. In the future, no report will be submitted without the proper signatures and all reports submittted by Schuyler Head Start will be completed by following the published policies and procedures.
View Audit 13328
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