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Corrective Action Plans

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Finding 8892 (2023-001)
Significant Deficiency 2023
Lexington Housing Authority
NC
HUD Housing Programs
The agency will place all of the administrative duties under the inspectors’ role and responsibilities. These duties were previously shared due to inspector capabilities making it much harder to track outcome. Effective immediately the inspector will place any failed units beyond (30) day re-inspect...
The agency will place all of the administrative duties under the inspectors’ role and responsibilities. These duties were previously shared due to inspector capabilities making it much harder to track outcome. Effective immediately the inspector will place any failed units beyond (30) day re-inspection on abatement. The inspector will track when the unit passes inspection and then remove the house from the abatement once it passes reinspection. We will require inspectors to submit weekly inspection reports as well as visually track failed units on a wall calendar. The approach and results for tracking are as follows:  Require weekly inspection reports to be submitted for all failed units.  Place units on/off abatement as necessary. This process should create a stop gap measure for missing any units from abatement or re-inspection, released subsidy or failure to notify tenants and landlord of the agency’s actions. Anticipated Completion Date: Immediately
View Audit 12169
Finding 8883 (2023-001)
Significant Deficiency 2023
Community College District of Newton and McDonald Counties, Missouri
MO
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Recommendation: We recommend the college implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLDS Enro...
Recommendation: We recommend the college implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Corrective Action Taken: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse. This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS. Anticipated Completion Date: Fall semester 2023 and ongoing
View Audit 12151
Henry County Medical Center
TN
Allowable Costs / Cost Principles
Recommendations: It is recommended that management update the internal calculation of lost revenues for 2020 and 2021 to deduct the unallowable costs to demonstrate and support that there are no reimbursements for the same expenses or lost revenue. In the event the Medical Center receives a reques...
Recommendations: It is recommended that management update the internal calculation of lost revenues for 2020 and 2021 to deduct the unallowable costs to demonstrate and support that there are no reimbursements for the same expenses or lost revenue. In the event the Medical Center receives a request from the federal agency or another party to audit the use of the funds, the most accurate and up-to-date information should be available. Actions: Henry County Medical Center claimed as COVID expenses for HRSA reporting the cost of additional drugs used in treating COVID patients for reporting periods 1-3. This was based on information received by management at the beginning of the COVID pandemic. It was later learned that Medicare provided additional payments on claims related to patients being treated for COVID. This additional reimbursement was to help offset some of the additional costs incurred by providers. Internal worksheets calculating lost revenue and COVID 19 expenses have been updated to accurately reflect lost revenue and expenses related to COVID 19 patient care. This change had no impact on the accounting for all funds received during the reporting periods.
View Audit 12146
Henry County Medical Center
TN
Cash Management Reporting
Recommendations: Management should adjust the internal lost revenue calculations to address the noted item for lost revenue calculations for 2020 and 2021. In the event the Medical Center receives a request from the federal agency or another party to audit the use of the funds, the most accurate a...
Recommendations: Management should adjust the internal lost revenue calculations to address the noted item for lost revenue calculations for 2020 and 2021. In the event the Medical Center receives a request from the federal agency or another party to audit the use of the funds, the most accurate and up-to-date information should be available to support the use of the funds. Actions: Henry County Medical Center owns a Rural Health Clinic and receives additional reimbursement from the State of Tennessee for treatment of Medicaid patients. This additional reimbursement is reported on internal financial statements as “Other Operating Revenue.” When HRSA reporting was prepared for 2020 and 2021, these funds were not included as part of Net Patient Revenue thus impacting the loss of revenue calculation. Internal worksheets calculating lost revenue compared to 2019 have been updated to accurately reflect lost revenue. This change had no impact on the accounting for all funds received during the reporting periods.
View Audit 12146
Finding 8876 (2023-002)
Significant Deficiency 2023
Unified School District No. 428
KS
School Nutrition Programs Special Tests & Provisions Eligibility
2023-002 - Child Nutrition Cluster - Special Tests and Provisions - Verification Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Recommendation We recommend that the Distric...
2023-002 - Child Nutrition Cluster - Special Tests and Provisions - Verification Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Comment on the Finding Recommendation The District is aware of the errors and has taken extra care with the verifications completed for the ongoing school year. Action Taken Kristy Alvord and Cindy Clark attended training in the Fall of 2023 that was conducted by the Kansas State Department of Education, regarding verification compliance. In addition, all verification calculations will be double-checked by a staff member who did not perform the initial calculation.
View Audit 12128
Finding 8875 (2023-001)
Significant Deficiency 2023
Unified School District No. 428
KS
Allowable Costs / Cost Principles Cash Management Reporting
SIGNIFICANT DEFICIENCIES 2023-001 - Child Nutrition Cluster - Allowable Activities and Costs/Cost Principles and Reporting Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Recommendation We re...
SIGNIFICANT DEFICIENCIES 2023-001 - Child Nutrition Cluster - Allowable Activities and Costs/Cost Principles and Reporting Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Comment on the Finding Recommendation The District is aware of the errors and will continue to strive to improve its processes and controls related to meal counts. Action Taken As of the date of this notice, staff members involved in recording manual meal counts for the Summer Food Service Program and Afterschool Snack Program have undergone training regarding the importance of submitting accurate numbers. In addition, meal counts are now required to be summed twice, in order to ensure that there are no calculation errors.
View Audit 12128
Finding 8869 (2023-001)
Material Weakness 2023
Bronson Community Schools
MI
Procurement, Suspension & Debarment
The school will update our procurement procedures to ensure all documentation is completed and filed appropriately. From here on out we will be checking vendors in SAMS.gov to verify eligibility.
The school will update our procurement procedures to ensure all documentation is completed and filed appropriately. From here on out we will be checking vendors in SAMS.gov to verify eligibility.
View Audit 12121
Finding 8838 (2023-003)
Significant Deficiency 2023
Huntingdon County Career and Technology Center
PA
Internal Control / Segregation of Duties
Condition: The Huntingdon County Career and Technology Center does not have internal control procedures designed and implemented for the review of federal prevailing wage rate requirements. View of Responsible Officials: The Center's Business Assistant to the Director is the responsible official for...
Condition: The Huntingdon County Career and Technology Center does not have internal control procedures designed and implemented for the review of federal prevailing wage rate requirements. View of Responsible Officials: The Center's Business Assistant to the Director is the responsible official for the Education Stabilization Fund grants. The Business Assistant to the Director stated that they agree with and understand the finding. Planned Corrective Action: Documented internal control procedures will be designed and implemented for the review of federal prevailing wage rate requirements. Person Responsible for Corrective Action Plan: Business Assistant to the Director. Anticipated Completion Date: February 29, 2024.
View Audit 12111
Finding 8831 (2023-001)
Material Weakness 2023
Wallace Stegner Academy
UT
Material Weakness Reporting Internal Control / Segregation of Duties
Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER f...
Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Wallace Stegner Academy reported ESSER II expenditures outside of the required reporting period and failed to report ESSER III set-aside awards. Responsible Individuals: Accountant and Executive Director Corrective Action Plan: Management will provide the USBE with the correct ESSER II expenditures and ESSER III award amounts. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.
View Audit 12093
Finding 8830 (2023-003)
Material Weakness 2023
Cerro Gordo County
IA
Internal Control / Segregation of Duties
We will review procedures and plan to make the necessary changes to improve internal control.
We will review procedures and plan to make the necessary changes to improve internal control.
View Audit 12091
Finding 8829 (2023-006)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Material Weakness Reporting
2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a quest...
2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a material weakness in internal control over compliance pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member. The staff member directly involved in the financial accounting function of GEODC should perform one of these duties. Action Taken: GEODC staff are in agreement with the recommendation and will improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member, making sure the staff member directly involved in the financial accounting function of GEODC performs one of these duties.
View Audit 12088 Questioned Costs: $1
Finding 8828 (2023-005)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Material Weakness Reporting
2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of...
2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a compliance violation of requirements pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended unspent federal funds $131,986 be reported and be returned to the US Department of Commerce. Action Taken: GEODC staff agreed with the finding and completed the recommended step after the issue was identified in the annual audit but before the date of the audit report.
View Audit 12088 Questioned Costs: $1
Finding 8826 (2023-004)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Allowable Costs / Cost Principles Material Weakness
2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities All...
2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements. Action Taken: GEODC staff are in agreement with the recommendation and will improve internal controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements.
View Audit 12088 Questioned Costs: $1
Finding 8824 (2023-003)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Allowable Costs / Cost Principles
2023-03 Material Weakness: Questioned const were identified within the EDA CARES Planning grant and EDA CARES RLF, Assistance Listing 11.307, $131,986 and $30,865, respectively. $131,986 and $30,865 of federal funds remained unspent at the end of the grant periods and were transferred to the general...
2023-03 Material Weakness: Questioned const were identified within the EDA CARES Planning grant and EDA CARES RLF, Assistance Listing 11.307, $131,986 and $30,865, respectively. $131,986 and $30,865 of federal funds remained unspent at the end of the grant periods and were transferred to the general fund under the assumption unspent funds could be spent in any manner. The result was a questioned cost of $162,851 and a compliance violation of requirements pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended $131,986 of federal funding be returned to the US Department of Commerce and $30,865 returned to the EDA CARES revolving loan fund cash balance. Action Taken: GEODC staff agreed with the finding and completed the recommended steps after the issue was identified in the annual audit but before the date of the audit report.
View Audit 12088 Questioned Costs: $1
Finding 8814 (2023-002)
Significant Deficiency 2023
City of North Las Vegas
NV
Procurement, Suspension & Debarment Subrecipient Monitoring
The management team agrees with the auditor’s recommendation and has already implemented additional controls to address the stated concerns. These subawards were in place through another department at the time that the newly formed Grants department was created. In the transition of responsibility b...
The management team agrees with the auditor’s recommendation and has already implemented additional controls to address the stated concerns. These subawards were in place through another department at the time that the newly formed Grants department was created. In the transition of responsibility between departments, the FFATA reporting was delayed. Through the new grants management system, Monday.com, the department has set-up automations to ensure that FFATA reporting is done in a timely manner and contains an electronic audit record. The Grants Director is responsible for the corrective action as it relates to this finding.
View Audit 12085
Finding 8813 (2023-001)
Significant Deficiency 2023
City of North Las Vegas
NV
Reporting Internal Control / Segregation of Duties
The management team agrees with the auditor’s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2023, the City Grants Department adopted a new grants management system, Monday.com. This system allows for electronic tracking and audit rec...
The management team agrees with the auditor’s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2023, the City Grants Department adopted a new grants management system, Monday.com. This system allows for electronic tracking and audit record or report review and approval. The Grants Director is responsible for the corrective action as it relates to this finding.
View Audit 12085
Finding 8809 (2023-004)
Significant Deficiency 2023
Dakota Prairie Community Action Agency, Inc.
ND
Procurement, Suspension & Debarment § 200.320
Contact Person – Lora Papacheck, CEO Planned Corrective Action – Entity management will review a list of vendors and update documentation in accordance with Procurement standards. Completion Date – Fiscal year 2024
Contact Person – Lora Papacheck, CEO Planned Corrective Action – Entity management will review a list of vendors and update documentation in accordance with Procurement standards. Completion Date – Fiscal year 2024
View Audit 12080
Finding 8808 (2023-003)
Significant Deficiency 2023
Dakota Prairie Community Action Agency, Inc.
ND
Reporting Internal Control / Segregation of Duties
Contact Person – Lora Papacheck, CEO Planned Corrective Action – The fiscal manager will continue to pull fund income statements by fiscal year to assist in tracking and reconciling grant expenditures. Completion Date – Fiscal year 2024
Contact Person – Lora Papacheck, CEO Planned Corrective Action – The fiscal manager will continue to pull fund income statements by fiscal year to assist in tracking and reconciling grant expenditures. Completion Date – Fiscal year 2024
View Audit 12080
Finding 8792 (2023-002)
Significant Deficiency 2023
Stevens Point Area Public School District
WI
School Nutrition Programs Internal Control / Segregation of Duties Cash Management
U.S. Department of Agriculture 2023-002 Child Nutrition Reporting Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to e...
U.S. Department of Agriculture 2023-002 Child Nutrition Reporting Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district is implementing an internal cross check procedure to prevent errors on future claims. Name(s) of the contact person(s) responsible for corrective action: Dr. Thomas Owens Planned completion date for corrective action plan: Ongoing.
View Audit 12073
Finding 8790 (2023-002)
Significant Deficiency 2023
Nba/gpva Accessible Housing, Inc.
MO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request th...
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 12070 Questioned Costs: $1
Finding 8789 (2023-001)
Significant Deficiency 2023
Nba/gpva Accessible Housing, Inc.
MO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: The Corporation did not make the required deposit to the residual receipts reserve for the year ended June 30, 2023. The residual receipts reserve is underfunded by $12,062 as of June 30, 2023. Re...
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: The Corporation did not make the required deposit to the residual receipts reserve for the year ended June 30, 2023. The residual receipts reserve is underfunded by $12,062 as of June 30, 2023. Recommendation: Management should deposit $12,062 into the residual receipts reserve. Action(s) taken or planned on the finding: Management agrees with the finding. Management is in the process of seeking approval from HUD to retain surplus cash in the Property's operating account.
View Audit 12070 Questioned Costs: $1
Finding 8786 (2023-002)
Significant Deficiency 2023
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs Subrecipient Monitoring
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: The Corporation did not make the required monthly deposits to the reserve for replacements account. The reserve for replacements is underfunded by $598 as of June 30, 2023. Recommendation: Manageme...
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: The Corporation did not make the required monthly deposits to the reserve for replacements account. The reserve for replacements is underfunded by $598 as of June 30, 2023. Recommendation: Management should deposit $598 into the reserve for replacement. Action(s) taken or planned on the finding: Management agrees with the finding and auditor's recommendation. On September 1, 2023, management transferred $598 to the reserve for replacements.
View Audit 12069 Questioned Costs: $1
Finding 8785 (2023-001)
Significant Deficiency 2023
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request t...
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 12069 Questioned Costs: $1
Southern Nazarene University
OK
The institution has refigured the R2T4 calculation for the affected files and will report the aid adjustments to COD. To avoid repeating the same mistake of miscalculating the number of break days in the semester in regard to completing the R2T4 for traditional undergraduates, we will verify with th...
The institution has refigured the R2T4 calculation for the affected files and will report the aid adjustments to COD. To avoid repeating the same mistake of miscalculating the number of break days in the semester in regard to completing the R2T4 for traditional undergraduates, we will verify with the school’s official academic calendar recordkeeper, the Registrar's Office, on an annual basis to ensure the correct number of academic days (and breaks) are being entered. We will also develop a committee made up of the Assistant Director of Financial Aid, the Director of Financial Aid, the Associate Vice President of Financial Services, and the Registrar to ensure we are collaboratively reviewing the school calendar profiles for the R2T4 process so as to eliminate any errors that might occur. Personnel involved are Josiah Mosley, Assistant Director of Financial Aid, Perry Diehm, Director of Financial Aid, Chris Peterson, Associate VP for Financial Services, and Chuck Chitwood, Registrar.
View Audit 12061
Finding 8771 (2023-001)
Material Weakness 2023
Vantage Career Center
OH
Allowable Costs / Cost Principles Cash Management § 200.403
The finding is correct in the fact that money was charged to the wrong grant award. However, as a whole with the grant awards from all of the American Rescue Plan Act, Vantage Career Center gave more money to students then the grants required. Moving forward the Treasurer will be more involved wit...
The finding is correct in the fact that money was charged to the wrong grant award. However, as a whole with the grant awards from all of the American Rescue Plan Act, Vantage Career Center gave more money to students then the grants required. Moving forward the Treasurer will be more involved with the requirements of administering the grants from the beginning.
View Audit 12045
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