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Corrective Action Plans

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Finding 1293 (2023-002)
Significant Deficiency 2023
Richland Apartments, Inc.
NE
HUD Housing Programs Internal Control / Segregation of Duties
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Con...
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Condition: The project did not make the required monthly deposits into the reserve account for the year. Planned Corrective Action: Subsequent deposits were made on August 10, 2023 for the amount of deficient deposits to the reserve for replacement account. Management will implement procedures to ensure future deposits to the reserve for replacement account are consistent with the amount required by HUD. Person Responsible: Todd Schuiteman, CFO
View Audit 2429
Finding 1291 (2023-002)
Significant Deficiency 2023
Beacon Heights, Inc.
NE
HUD Housing Programs Internal Control / Segregation of Duties
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Con...
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Condition: The project did not make the required monthly deposits into the reserve account for the year. Planned Corrective Action: Subsequent deposits were made on August 10, 2023 for the amount of deficient deposits to the reserve for replacement account. Management will implement procedures to ensure future deposits to the reserve for replacement account are consistent with the amount required by HUD. Person Responsible: Todd Schuiteman, CFO
View Audit 2428
Calvary University
MO
Student Financial Aid Matching / Level of Effort / Earmarking
Corrective Action Plan: Federal Direct Loan exit interview information was sent to the students in question in August 2023. Procedures will be improved to ensure Federal Direct Loan exit interviews are completed or information is sent to students when they cease enrollment at the University. Antici...
Corrective Action Plan: Federal Direct Loan exit interview information was sent to the students in question in August 2023. Procedures will be improved to ensure Federal Direct Loan exit interviews are completed or information is sent to students when they cease enrollment at the University. Anticipated Completion Date: The corrective action was completed in August 2023. Contact Person: Tasha Young, Staff Accountant 816-425-6151
View Audit 2416
Finding 1283 (2023-001)
Material Weakness 2023
Calvary University
MO
We will continue to increase the review of general ledger entries and strive to record all necessary adjustments prior to the beginning of the audit.  The accountant will review the prior year adjusting journal entries made to ensure that if similar adjustments are needed that they are made before t...
We will continue to increase the review of general ledger entries and strive to record all necessary adjustments prior to the beginning of the audit.  The accountant will review the prior year adjusting journal entries made to ensure that if similar adjustments are needed that they are made before the audit begins. In addition, the CFO will review the end of year trial balance to make sure the general ledger accounts are correct. Anticipated Completion Date: The corrective action will be completed by June 2024. Contact Person: Tasha Young, Staff Accountant 816-425-6151
View Audit 2416
Finding 1278 (2023-001)
Significant Deficiency 2023
Staywell Healthcare, Inc.
CT
Special Tests & Provisions Subrecipient Monitoring Eligibility
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 – Sliding Fee Scale Discount Recommendation The Center should implement a system of controls to ensure all sliding fee discounts are properly supported. Action Taken All the Practice Managers (PM) and Director of Practice M...
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 – Sliding Fee Scale Discount Recommendation The Center should implement a system of controls to ensure all sliding fee discounts are properly supported. Action Taken All the Practice Managers (PM) and Director of Practice Management have been and will continue to review and monitor the sliding fee discount (SFD) on a daily basis on all slides for internal control. StayWell’s Patent Intake solution, ‘Phreesia’ has a dashboard in which this tool is being utilized effective November 1st, 2022 to monitor internal controls at the front desk operations with regard to accuracy of registration, patient demographic, insurance verification and most importantly the application of the Sliding Fee Discount Program and ensuring there is proper documentation to support (POI). Monthly random audits on the sliding fee discount program will continue to be performed by the PM’s and the Director of Practice Management. Director of Practice Management will also continue to perform SFD program compliance education to all Patients Service Associates (PSA) and all Practice Managers (PM) on a as needs basis.
View Audit 2412
Roncalli Apartments, Inc.
ME
Cash Management HUD Housing Programs
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2023.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2023.
View Audit 2401
Dogwood Manor Apartments, Inc.
TN
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2393
Peyton Manor, Inc.
TN
HUD Housing Programs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2392
Finding 1267 (2023-001)
Significant Deficiency 2023
South Carthage Manor, Inc.
TN
Allowable Costs / Cost Principles
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
View Audit 2391
Shenandoah Haven, Inc.
TN
HUD Housing Programs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2390
Finding 1265 (2023-001)
Significant Deficiency 2023
Shenandoah Haven, Inc.
TN
Allowable Costs / Cost Principles HUD Housing Programs
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
View Audit 2390
Shenandoah Apartments, Inc.
TN
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2389
Finding 1263 (2023-001)
Significant Deficiency 2023
Shenandoah Apartments, Inc.
TN
Allowable Costs / Cost Principles
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
View Audit 2389
Hilltop Manor, Inc.
TN
HUD Housing Programs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2387
Golden Oaks Apartments, Inc.
TN
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2386
Fiddler's Annex, Inc.
TN
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2384
Finding 1259 (2023-001)
Significant Deficiency 2023
Fiddler's Annex, Inc.
TN
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
View Audit 2384
Fairground Apartments, Inc.
TN
HUD Housing Programs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2383
Finding 1238 (2023-003)
Significant Deficiency 2023
Township of Pointe Aux Barques
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2023-003 Considered a significant deficiency Recommendation: It is recommended that the Township implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and proced...
Finding 2023-003 Considered a significant deficiency Recommendation: It is recommended that the Township implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including federal award programs.
View Audit 2345
Finding 1237 (2023-002)
Significant Deficiency 2023
Township of Pointe Aux Barques
MI
Significant Deficiency Internal Control / Segregation of Duties
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial ...
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.
View Audit 2345
Finding 1236 (2023-001)
Significant Deficiency 2023
Township of Pointe Aux Barques
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial ...
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.
View Audit 2345
Finding 1235 (2023-001)
Significant Deficiency 2023
Crowhaven Apartments, Inc.
MO
Allowable Costs / Cost Principles Cash Management § 200.302
Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Cor...
Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and are in process of developing and implementing the appropriate policies and procedures.
View Audit 2334
Finding 1234 (2023-001)
Material Weakness 2023
Senior Resources, Inc.
SC
Eligibility Cash Management Reporting
View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation D...
View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation Date of Corrective Action : 10/31/2023 Person Responsible for Corrective Action: Andrew Boozer, Executive Director, Marcus Hunter, Director of Finance and Operations, and Beverly Breuer, Director of FGP/SCP Programs.
View Audit 2307
Finding 1230 (2023-001)
Significant Deficiency 2023
Nyack Union Free School District
NY
Cash Management § 200.430
The Assistant Superintendent of Curriculum & Instruction will work with the Business office and the Human Resources department to ensure that the Certification of Federal Awards forms accurately reflect the employee's time charged to the grant. The forms will be reviewed to ensure the costs are allo...
The Assistant Superintendent of Curriculum & Instruction will work with the Business office and the Human Resources department to ensure that the Certification of Federal Awards forms accurately reflect the employee's time charged to the grant. The forms will be reviewed to ensure the costs are allowable and properly documented.
View Audit 2298
Finding 1229 (2023-001)
Significant Deficiency 2023
Southern States Energy Board
GA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. ...
The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. Finding-Federal Award Finding: 2023 – 001 Improve Controls over Transparency Act Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Federal Agency: U.S. Department of Energy Federal Program Name: Transportation of Transuranic Wastes to the Waste Isolation Pilot Plant Assistance Listing Number: 81.106 Federal Award Identification Number and Year: DE-EM0005215 - 2020 Award Period: 7/01/2020 – 6/30/2025 Budget Period: 07/01/2022-06/30/2023 Explanation of disagreement with audit finding: There is no disagreement with the isolated audit finding. Action taken in response to finding: Management developed a checklist for subaward amendments, prior to the receipt of the finding and upon identification that this report had been overlooked for Budget Period 3 for award DE-EM0005215-2020. Effective immediately, funds obligated to subawardees through subaward agreements, will be reported per the grant requirement to the FSRS and recognized in the FFATA Financial Reporting system. The project identified is a five-year project and the first two Budget Periods were submitted in a timely manner as per the project’s reporting requirements. Due to the nature of this award being incrementally funded, obligations to subawards are continuous throughout each budget period as funds are designated by the prime award. Therefore, the typical quarterly reporting system controls did not trigger management to complete this along with all the other financial and technical quarterly and annual submissions. Therefore, the FY2023 FSRS reporting requirement for this project was overlooked due to unusual timeliness of sub modifications and the workload of the accounting department. With the revised tracking/checklist for each subaward that includes modifications for incremental funding, this will no longer be an issue. Management would also like to note that all other reporting requirements were submitted on time and consistent with financial reporting requirements and that this was an isolated issue within Budget Period 3 for award DE-EM0005215-2020. Name of the contact person responsible for corrective action: Leigh Hawkins, Assistant Director of Business Operations, and Kathy Sammons, Director of Business Operations. Current Status: The planned completion date for corrective action plan is September 30, 2023. All submissions were completed prior to the final audit report completion. Therefore, management considers this issue fully corrected.
View Audit 2296
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