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Corrective Action Plans

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Finding 1621 (2023-001)
Significant Deficiency 2023
California Academy of Sciences
CA
Allowable Costs / Cost Principles
The Accounting team will include a step in the monthly close process to reconcile the indirect cost rate utilized in the calculation of expense against the current negotiated indirect cost rate to ensure that indirect cost expenses are calculated and recorded using the appropriate rates.
The Accounting team will include a step in the monthly close process to reconcile the indirect cost rate utilized in the calculation of expense against the current negotiated indirect cost rate to ensure that indirect cost expenses are calculated and recorded using the appropriate rates.
View Audit 2868
Finding 1617 (2023-002)
Significant Deficiency 2023
Epsom Elderly Housing, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Plan: A procedure will be implemented to ensure that the Project changes the Certifier on forms when and where applicable in a timely manner. Anticipated Completion Date: 7/31/2023. Contact: Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer
Plan: A procedure will be implemented to ensure that the Project changes the Certifier on forms when and where applicable in a timely manner. Anticipated Completion Date: 7/31/2023. Contact: Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer
View Audit 2860
Epsom Elderly Housing, Inc.
NH
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Plan: A procedure will be implemented to ensure that all tenant income and expenses are calculated correctly. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer.
Plan: A procedure will be implemented to ensure that all tenant income and expenses are calculated correctly. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer.
View Audit 2860
Finding 1613 (2023-002)
Significant Deficiency 2023
Belmont Elderly Housing, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Plan: A procedure will be implemented to ensure that the Project changes the Certifier on forms when and where applicable in a timely manner. Anticipated Completion Date: 7/31/2023. Contact: Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer
Plan: A procedure will be implemented to ensure that the Project changes the Certifier on forms when and where applicable in a timely manner. Anticipated Completion Date: 7/31/2023. Contact: Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer
View Audit 2858
Belmont Elderly Housing, Inc.
NH
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Plan: A procedure will be implemented to ensure that the gross rent change is put into Real Page One site so that the necessary HUD form HUD-50059-A will be produced and put in the tenant file. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief ...
Plan: A procedure will be implemented to ensure that the gross rent change is put into Real Page One site so that the necessary HUD form HUD-50059-A will be produced and put in the tenant file. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer.
View Audit 2858
Finding 1611 (2023-002)
Significant Deficiency 2023
Fremont Public Schools
MI
Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment
Condition: While performing single audit procedures it was noticed that the ESSER funds were used to purchase the equipment for the building upgrades that were also split with the Sinking Fund. Per the Compliance Supplement, recipients and subrecipients that use Education Stabilization Funds for mi...
Condition: While performing single audit procedures it was noticed that the ESSER funds were used to purchase the equipment for the building upgrades that were also split with the Sinking Fund. Per the Compliance Supplement, recipients and subrecipients that use Education Stabilization Funds for minor use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Corrective Steps to be Taken: The School District will work with the attorney and the contractor to add the proper language to the contract. Monitoring: The plan for monitoring adherence is that the Superintendent and Director of Financial Services will work with contractors to guarantee that all Davis-Bacon required prevailing wage language will be in contracts with federal funding. Name of Responsible Person for Further Information: Brad Reyburn, Superintendent and Julie Reams, Director of Financial Services Questioned Costs Related to this Finding: None Anticipated Completion Date: Prior to the start of the July 1, 2024 fiscal year.
View Audit 2857
Finding 1607 (2023-003)
Significant Deficiency 2023
Universidad Carlos Albizu, Inc.
PR
Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Finding No. 2023-003 Deviation from the University’s purchasing policy Condition Found During our audit procedures on internal controls over the compliance of federal programs of the University, we tested a sample of seven (7) transactions and noted that one (1) of the transactions did not include...
Finding No. 2023-003 Deviation from the University’s purchasing policy Condition Found During our audit procedures on internal controls over the compliance of federal programs of the University, we tested a sample of seven (7) transactions and noted that one (1) of the transactions did not include the required Appendix A. Cause Management believes this to be an isolated case. The particular transaction involved a renovation of a prior year's contract with a known vendor, previously evaluated, and this led to an oversight in not requiring Annex A. Corrective Action Plan Management accepts the finding and considers it an isolated case. Appendix A forms are utilized by PO requestors to provide additional information and details of the transaction to the approver. Nonetheless, controls will be enhanced once the implementation of the Ellucian payable module is completely integrated. In addition, we will retrain personnel on the use of Schedule A, by November 3, 2023.
View Audit 2832
Finding 1606 (2023-002)
Significant Deficiency 2023
Universidad Carlos Albizu, Inc.
PR
Questioned Costs Allowable Costs / Cost Principles
Finding No. 2023-002 Cost principles – overcharge of funds Condition Found During our audit procedures on the allowable activities and cost principles compliance requirements, we noted that on one (1) instance, a vendor invoiced $42,350, and the institution claimed $42,675 to the program for the s...
Finding No. 2023-002 Cost principles – overcharge of funds Condition Found During our audit procedures on the allowable activities and cost principles compliance requirements, we noted that on one (1) instance, a vendor invoiced $42,350, and the institution claimed $42,675 to the program for the same transaction. Corrective Action Plan Management accepts the finding and considers it an isolated case. We verified all the items claimed to HEERF and found this to be the only difference. The University requested and obtained an extension of this program. Thus, it is still open to process more transactions until the end of the year. The amount was promptly reimbursed to HEERF on September 13, 2023. Name(s) of the Contact Person(s) Responsible for Corrective Action Ramón L. Menéndez, Chief Financial Officer Anticipated Completion Date Completed on September 13, 2023.
View Audit 2832 Questioned Costs: $1
Finding 1605 (2023-001)
Significant Deficiency 2023
Universidad Carlos Albizu, Inc.
PR
Cash Management Student Financial Aid
Finding No. 2023-001 Excess of Cash Condition Found In three (3) of thirty-six (36) G-5 Direct Loan drawdowns from the San Juan Campus, refunds were not properly returned on G-5 during the required period of ten (10) days (3 business days plus an additional 7 calendar days). Corrective Action Pla...
Finding No. 2023-001 Excess of Cash Condition Found In three (3) of thirty-six (36) G-5 Direct Loan drawdowns from the San Juan Campus, refunds were not properly returned on G-5 during the required period of ten (10) days (3 business days plus an additional 7 calendar days). Corrective Action Plan The Institution will retrain all personnel of the financial areas teams that interact in the implementation of this procedure. The T-IV Compliance Coordinator will oversee the training to ensure all procedures and guidelines are fully understood. The procedures in question will involve a written internal document of the process. We will be assigning the specific responsibilities of the process by function and the interactions with other functions. Name(s) of the Contact Person(s) Responsible for Corrective Action Héctor Peña, Director of Finance (San Juan) Luis Barreto, Director of Finance (Miami) Carmen Rivera, Compliance Officer Anticipated Completion Date Will be completed on or before November 15, 2023.
View Audit 2832
Saint Xavier University
IL
Special Tests & Provisions Student Financial Aid Reporting
2023-002: Late Return of Title IV Credit Balance - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264- Grant Period - Year Ended June 30, 2023 Condition Found: During our Credit Balance testing, we noted that the University did not return the c...
2023-002: Late Return of Title IV Credit Balance - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264- Grant Period - Year Ended June 30, 2023 Condition Found: During our Credit Balance testing, we noted that the University did not return the credit balances for two out of forty students we tested within the required time frame. We consider the untimely return of credit balance to the students accounts to be a significant deficiency to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan - The refund date is calculated manually. There was a miscommunication in the department and refunds were processed at 16 days instead of the required 14. Staff have been retrained and will start the refund process sooner. Responsible Person for Corrective Action Plan - Karrie Mallo, Director of Student Accounts Implementation Date of Corrective Action Plan - Action has already been completed. Staff have been retrained. The Director of Student Accounts will review all calculated refund dates.
View Audit 2826
Saint Xavier University
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
2023-001: Improper Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 - Grant Period - Year Ended June 30, 2023 Condition Found: During our Return of Title IV Fund testing, we noted that the University did not...
2023-001: Improper Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 - Grant Period - Year Ended June 30, 2023 Condition Found: During our Return of Title IV Fund testing, we noted that the University did not calculate properly or return Title IV Student Financial Aid in the required time frame for two out of twenty-five students we tested. We consider the untimely returns and incorrect calculations of the Return of Title IV to be an instance of noncompliance to the Special Tests and Provisions Compliance Requirement. This is also a repeat finding reported in Section IV Prior Year Financial Statement and Federal Award findings as 2022-001. Corrective Action Plan Action has already been completed. In both cases, the calculation was complete timely, but there were errors in the calculation. When the errors were identified, both calculations were purged and recalculated and the correct funds were returned. Manager currently reviews all refund calculations to ensure accurate calculations and will continue that practice to ensure compliance. Responsible Person for Corrective Action Plan Susan Swisher, Executive Director Office of Financial Aid. Implementation Date of Corrective Action Plan
View Audit 2826 Questioned Costs: $1
Finding 1598 (2023-004)
Material Weakness 2023
Kearney Public Schools District No. 07
NE
Questioned Costs Eligibility
As a result of this audit, Kearney Public Schools Bearcat Diner employees (2) will each be responsible for entering the free and reduced applications and sign off on their completed applications. Each, will then be responsible for verifying the accuracy of their co-worker’s data entry. The person wh...
As a result of this audit, Kearney Public Schools Bearcat Diner employees (2) will each be responsible for entering the free and reduced applications and sign off on their completed applications. Each, will then be responsible for verifying the accuracy of their co-worker’s data entry. The person who originally completes the application will be the determining official and both employees will sign the application. Director of Nutrition Services will create a daily checklist to include: Application checked by co-worker, data entered into nutrition software and SIS, letters have been mailed a hard copy and an email, and list of families emailed to FSD daily to verify completion. Additionally, the Bearcat Diner Systems Analyst will complete the verification process and the FSD will review responses of the verification and check for accuracy, family notification of status and that data has been entered into nutrition software and SIS before submitting verification data to the state website. The Director will be responsible for reviewing and verifying the data entered and that all other recommendations provided are met with timeliness and accuracy.
View Audit 2825 Questioned Costs: $1
Finding 1593 (2023-003)
Material Weakness 2023
Kearney Public Schools District No. 07
NE
As a result of this audit, Kearney Public Schools Bearcat Diner employees (2) will each be responsible for entering the free and reduced applications and sign off on their completed applications. Each will then be responsible for verifying the accuracy of their co-worker’s data entry. The person who...
As a result of this audit, Kearney Public Schools Bearcat Diner employees (2) will each be responsible for entering the free and reduced applications and sign off on their completed applications. Each will then be responsible for verifying the accuracy of their co-worker’s data entry. The person who originally completes the application will be the determining official and both employees will sign the application. Director of Nutrition Services will create a daily checklist to include: Application checked by co-worker, data entered into nutrition software and SIS, letters have been mailed a hard copy and an email, and list of families emailed to FSD daily to verify completion. Additionally, the Bearcat Diner Systems Analyst will complete the verification process and the FSD will review responses of the verification and check for accuracy, family notification of status and that data has been entered into nutrition software and SIS before submitting verification data to the state website. The Director will be responsible for reviewing and verifying the data entered and that all other recommendations provided are met with timeliness and accuracy.
View Audit 2825
Finding 1585 (2023-002)
Material Weakness 2023
Kearney Public Schools District No. 07
NE
Internal Control / Segregation of Duties
The district will continue to monitor the individual duties of staff. However, the district’s budget will not allow the means to hire sufficient staff to completely correct this finding. This will continue to be an ongoing concern.
The district will continue to monitor the individual duties of staff. However, the district’s budget will not allow the means to hire sufficient staff to completely correct this finding. This will continue to be an ongoing concern.
View Audit 2825
North Greenville University
SC
Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking
Need Analysis Planned Corrective Action: The financial aid staff has reporting available within PowerFAIDS to monitor and check for oversights related to need analysis. The team will review the reports to ensure that they are set up properly to identify such issues created by human error, as well a...
Need Analysis Planned Corrective Action: The financial aid staff has reporting available within PowerFAIDS to monitor and check for oversights related to need analysis. The team will review the reports to ensure that they are set up properly to identify such issues created by human error, as well as ensuring that these reports are being monitored more regularly. The team is also investigating what additional information can be added to the PowerFAIDS student financial aid portal to help students better understand the benefits of accepting a subsidized loan over an unsubsidized loan. Person Responsible for Corrective Action Plan: Cindi Patterson, Director for Financial Aid Anticipated Date of Completion: December 2023
View Audit 2823
Finding 1582 (2023-001)
Significant Deficiency 2023
North Greenville University
SC
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Context: The financial aid staff will continue to take advantage of the training resources provided by the National Association of Student Financial Aid Administrators (NASFAA) to ensure understanding of the newer re...
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Context: The financial aid staff will continue to take advantage of the training resources provided by the National Association of Student Financial Aid Administrators (NASFAA) to ensure understanding of the newer regulations related to R2T4 calculations for modular-based programs. They will also ensure that our internal R2T4 procedure document is accurate and that it is followed as a guide when completing calculations for these programs. And lastly, the team will have two trained aid administrators review R2T4 calculations, specifically for the modular-based programs (online and graduate students), to monitor for accuracy. Person Responsible for Corrective Action Plan: Cindi Patterson, Director for Financial Aid Anticipated Date of Completion: October 2023
View Audit 2823 Questioned Costs: $1
Finding 1579 (2023-001)
Significant Deficiency 2023
Anderson University and Subsidiary
SC
Questioned Costs Student Financial Aid Eligibility
Disbursements to Ineligible Students Planned Corrective Action: While the Office of Financial Aid sought to replicate controls that were in place within the legacy system, the noted disbursements to ineligible students were a direct result of the system conversion to Workday. The following measures ...
Disbursements to Ineligible Students Planned Corrective Action: While the Office of Financial Aid sought to replicate controls that were in place within the legacy system, the noted disbursements to ineligible students were a direct result of the system conversion to Workday. The following measures have been or will be taken to prevent such disbursements in the future. Transfer credit evaluation (prior degree and TEACH grant) To ensure students with prior bachelor’s degrees are not awarded incorrectly, the office will coordinate with the Registrar’s Office to ensure that all undergraduate students with a prior degree are flagged immediately after transcript evaluation. The transfer credit coordinator will notify the Office of Financial Aid. If the student’s ISIR does not reflect they have earned a prior bachelor’s degree the student will be notified and the ISIR will be corrected. Existing award programming prevents students with ISIRs indicating a prior degree from being awarded aid for which they are ineligible. To ensure transfer students with GPAs that do not meet the requirements to receive TEACH grant are not awarded incorrectly, the office will conduct a review of all transfer students awarded TEACH grant once all their transcripts have been received to ensure they meet transfer GPA eligibility requirements. Loans in excess of limits To ensure students are not awarded loans in excess of their aggregate limits, the financial aid operations department has begun to proactively review NSLDS data for any student that is seen to be approaching loan limits. When an ISIR indicates an eligibility amount that is less than a single year’s maximum award, the operations department reviews NSLDS and overrides aggregate totals as needed to ensure students are not awarded over their limits. We are going to work with our post-implementation consulting partner, Alchemy, to determine other best practices within Workday. Pell Grant awarded for courses that do not apply to student’s program of study To ensure students are not awarded Pell grant for courses that do not apply to their program of study, the office developed reports to compare the financial aid load used to calculate the award with the financial aid loan within the student’s program of study. While these reports were in use during the 2022-2023 award year, there were some academic programs that had to be updated because of issues with their initial setup. Those changes have abated in this second academic year, but the financial aid technician will conduct a final check in the last week of the 7A and 7B terms so any changes to program of study load status can be reevaluated. Person Responsible for Corrective Action Plan: Michael Sapienza, Associate Vice President of Enrollment Services Anticipated Date of Completion: Necessary reports and calculations will be developed prior to December 1, 2023. Review will continue on a continuous basis.
View Audit 2820 Questioned Costs: $1
Mission Housing Developmnet Property Iv, Inc.
CA
HUD Housing Programs Reporting
Management is working on requesting HUD to waive the funding requirements.
Management is working on requesting HUD to waive the funding requirements.
View Audit 2808
Kalona Valley Apartments, Inc.
IA
Questioned Costs
The Organization entered into a Servicing Workout Plan (SWOP) dated in May 2023 with a term from September 1, 2023 through August 31, 2025. The USDA approved a rent increase to aid cash flow. During the SWOP, extra payments of $1,000 per month will be deposited into the reserve account (total transf...
The Organization entered into a Servicing Workout Plan (SWOP) dated in May 2023 with a term from September 1, 2023 through August 31, 2025. The USDA approved a rent increase to aid cash flow. During the SWOP, extra payments of $1,000 per month will be deposited into the reserve account (total transfers of $3,716.66 per month). Capital improvements during the SWOP will be paid out of the reserve account.
View Audit 2793 Questioned Costs: $1
Finding 1503 (2023-003)
Significant Deficiency 2023
Ehdoc Teamsters Residences, Inc.
FL
HUD Housing Programs Reporting
FINDING NO. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue should be recorde...
FINDING NO. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue should be recorded in the correct accounting period. Action Taken: The compliance department will provide additional training to the manager on implementing HUD approved rent increases. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954- 835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 2765
Finding 1502 (2023-002)
Significant Deficiency 2023
Ehdoc Teamsters Residences, Inc.
FL
HUD Housing Programs Eligibility Reporting
FINDING NO. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should maintain all required tenant documentation including proper signatures on applications, support for security deposit collections, ev...
FINDING NO. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should maintain all required tenant documentation including proper signatures on applications, support for security deposit collections, evidence that tenants meet the age or disability requirements, and verification of tenant income through the EIV system. Action Taken: The compliance department will provide additional training with the manager on screening policies and procedures. Compliance will also conduct periodic file reviews ensuring screenings were performed and that a copy of the report was put into the tenant file.
View Audit 2765
Ehdoc Teamsters Residences, Inc.
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 ...
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022, through June 30, 2023 The findings from the June 30, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. A HUD approved 9250 should be obtained to remove excess funds. Action Taken: The lender inadvertently took the retro R4R increase of $468.00 again after already being paid in the previous month. A 9250 will be prepared so that the over funding can be deposited back to the account.
View Audit 2765
Finding 1451 (2023-002)
Significant Deficiency 2023
Eastside Home Association
WA
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Management agrees with the finding and funds will be included in current year’s residual receipts deposit.
Management agrees with the finding and funds will be included in current year’s residual receipts deposit.
View Audit 2650
Finding 1450 (2023-001)
Significant Deficiency 2023
Eastside Home Association
WA
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Management agrees with the finding and has replenished the funds.
Management agrees with the finding and has replenished the funds.
View Audit 2650
Finding 1392 (2023-003)
Significant Deficiency 2023
Panhandle Cusd #2
IL
Reporting
Condition: Per review of report submissions, the District submitted the fourth quarter of 2022 ESSER III report untimely. The District’s report was submitted to the State of Illinois on 3/20/2023, as opposed to the due date of 1/20/2023, as required. While the District was not submitting any additi...
Condition: Per review of report submissions, the District submitted the fourth quarter of 2022 ESSER III report untimely. The District’s report was submitted to the State of Illinois on 3/20/2023, as opposed to the due date of 1/20/2023, as required. While the District was not submitting any additional expenses for reimbursement, they did not comply with the stated guidelines. Recommendation: The District should ensure that they complete and submit accurate reports to ISBE timely. Management’s Response: The District will take the necessary steps to ensure reports are submitted both timely and accurately. Anticipated Date of Completion: June 30, 2024.
View Audit 2626
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