Corrective Action Plans

Finding 31651 (2022-002)

Material Weakness 2022

NY

HUD Housing Programs Student Financial Aid Allowable Costs / Cost Principles

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.

View Audit 27899

Finding 31650 (2022-001)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Material Weakness Reporting

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 27899

Finding 31646 (2022-007)

Significant Deficiency 2022

City of Baker City, Oregon

OR

Allowable Costs / Cost Principles Reporting Significant Deficiency

Management will report only expended grant funds on all future reporting. Furthermore, management is pursuing the possibility of amending the initial filing report of April 2022 for Coronavirus State and Local Fiscal Recovery Funds (ARPA) CFDA #21.027. Baker City has an upcoming second reporting to ...

Management will report only expended grant funds on all future reporting. Furthermore, management is pursuing the possibility of amending the initial filing report of April 2022 for Coronavirus State and Local Fiscal Recovery Funds (ARPA) CFDA #21.027. Baker City has an upcoming second reporting to CSLFRF as of April 30, 2023, and will report only expended funds at that time.

View Audit 28409

Finding 31644 (2022-001)

Material Weakness 2022

Everett School District No. 2

WA

Questioned Costs Procurement, Suspension & Debarment

"See Corrective Action Plan for chart/table"

View Audit 27573 Questioned Costs: $1

Finding 31643 (2022-003)

Significant Deficiency 2022

Ridgeview Terrace, Inc.

OH

Allowable Costs / Cost Principles

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-003 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technicia...

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-003 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technician; Inspector and Director of Senior Housing were allocated to the Project, as frontline expenses, recorded to Office Salaries; Payroll Taxes; 401K Contributions and Group Insurance, during the 2022 calendar year. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Ridgeview Terrace, Inc., record Administration expense as part of the management fee for the Project. (2) Actions Taken on the Finding. Have stopped allocating cost.

View Audit 26667

Finding 31642 (2022-002)

Significant Deficiency 2022

Ridgeview Terrace, Inc.

OH

2. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation b. Finding 2022-002 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Payroll Expense Condition: Payroll expense for the Resident Manager and Maintenance, was based on an estimated percen...

2. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation b. Finding 2022-002 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Payroll Expense Condition: Payroll expense for the Resident Manager and Maintenance, was based on an estimated percentage. There was no timesheets or time study prepared, during the 2022 calendar year. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Ridgeview Terrace, Inc., prepare timesheets or perform a time study, in order to properly report payroll expense for the Resident Manager and the Maintenance staff. (2) Actions Taken on the Finding. Moving to new payroll system.

View Audit 26667

Finding 31641 (2022-001)

Significant Deficiency 2022

Ridgeview Terrace, Inc.

OH

HUD Housing Programs Eligibility Equipment & Real Property Management

1. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation a. Finding 2022-001 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Tenant Files Condition: Move-ins: 1. In one (1) instance out of nine (9) tenant files tested, the employment income ...

1. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation a. Finding 2022-001 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Tenant Files Condition: Move-ins: 1. In one (1) instance out of nine (9) tenant files tested, the employment income reported on Form HUD-50059 was $11,400; however, the supporting documentation verified in the tenant file, indicated $15,678 ($10,05 per hour for 30 hours per week, over 52 weeks). 2. In one (1) instance out of nine (9) tenant files tested, the ?Non-Smoking Lease Addendum? was not signed by management. 3. In one (1) instance out of nine (9) tenant files tested, the ?Non-Smoking Lease Addendum? identified the Project as Terra Quest, Inc. 4. In three (3) instances out of nine (9) tenant files tested, the Security Deposit Agreement was not maintained in the tenant?s file. 5. In three (3) instances out of nine (9) tenant files tested, the Security Deposit Agreement was not signed by management. Recertification: 1. In one (1) instance out of eight (8) tenant files tested, the Notice and Consent for the Release of Information (Form 9887) was not dated by the tenant. 2. In one (1) instance out of eight (8) tenant files tested, the Applicant?s/Tenant?s Consent to the Release of Information (Form 9887-A) was not dated by the tenant. 3. In one (1) instance out of eight (8) tenant files tested, the Verification of Criminal Background Check form was not signed by the tenant. 4. In one (1) instance out of eight (8) tenant files tested, the Form HUD-50059 was not dated by the tenant. 5. In one (1) instance out of eight (8) tenant files tested, the ?EIV? document was not maintained in the tenant file, for verification of the tenant?s income. 6. In one (1) instance out of eight (8) tenant files tested, the Housing quality inspection form was not maintained in the tenant?s file. 7. In one (1) instance out of eight (8) tenant files tested, the ?Lease Addendum, for Violence Against Women and Justice Department Reauthorization Act of 2005? was not dated by the tenant. 8. In five (5) instances out of eight (8) tenant files tested, the ?Notification of rent increase resulting from recertification process ? Section 202 PRAC?s form? was not maintained the tenant?s file. 9. In one (1) instance out of eight (8) tenant files tested, the ?Notification of rent increase resulting from recertification process ? Section 202 PRAC?s form? was addressed to another tenant. 10. In one (1) instance out of eight (8) tenant files tested, the Quality Assurance Information form was not dated by the tenant. Move-outs: 1. In one (1) instance out of three (3) tenant files selected for testing, the tenant file could not be located. 2. In one (1) instance out of two (2) tenant files tested, the security deposit disposition notice was not maintained in the tenant file. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Ridgeview Terrace, Inc. process applicants and tenants, including recertification of tenants in accordance with guidelines established by the Department of Housing and Urban Development prior to the tenant occupying the unit. By performing these procedures, the risk of incurring questioned costs will be significantly reduced. (2) Actions Taken on the Finding. Corrected going forward.

View Audit 26667

Finding 31639 (2022-010)

Significant Deficiency 2022

University of Illinois

IL

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303 § 200.320

Finding 2022-010 Inadequate Support for Procurement Plan: Effective September 20, 2022, the University of Illinois Chicago requires all procurement requisitions to be processed using the iBuy eProcurement system. Therefore, required procurement support is captured in the official procurement file. E...

Finding 2022-010 Inadequate Support for Procurement Plan: Effective September 20, 2022, the University of Illinois Chicago requires all procurement requisitions to be processed using the iBuy eProcurement system. Therefore, required procurement support is captured in the official procurement file. Expected Implementation Date: September 20, 2022

View Audit 26102

Finding 31638 (2022-009)

Significant Deficiency 2022

University of Illinois

IL

Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-009 Federal Funding Accountability and Transparency Act Reporting Plan: The University of Illinois Chicago has ensured that FFATA reporting is current. Any discrepancies between FSRS.gov and University records are actively being resolved. The University will continue to regularly monito...

Finding 2022-009 Federal Funding Accountability and Transparency Act Reporting Plan: The University of Illinois Chicago has ensured that FFATA reporting is current. Any discrepancies between FSRS.gov and University records are actively being resolved. The University will continue to regularly monitor. Expected Implementation Date: December 2022

View Audit 26102

Finding 31636 (2022-006)

Significant Deficiency 2022

University of Illinois

IL

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Finding 2022-006 Errors in Reporting for NSLDS Plan: The unofficial withdrawal enrollment reporting process is a manual process for the University of Illinois Urbana-Champaign. The Office of the Registrar and the Office of Student Financial Aid are continuing to review the process and find ways to r...

Finding 2022-006 Errors in Reporting for NSLDS Plan: The unofficial withdrawal enrollment reporting process is a manual process for the University of Illinois Urbana-Champaign. The Office of the Registrar and the Office of Student Financial Aid are continuing to review the process and find ways to reduce the potential for human error. An additional staff member was hired in the Office of the Registrar and beginning January 2023 is reviewing all manually entered information. The Office of Student Financial Aid has implemented an additional check to ensure information provided to the Office of the Registrar is accurate. Expected Implementation Date: March 2023

View Audit 26102

Finding 31635 (2022-005)

Significant Deficiency 2022

University of Illinois

IL

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking § 200.303

Finding 2022-005 Excess Cash - SFA Plan: The University will continue to use the enhanced excess cash identification process which was implemented in May 2022 Expected Implementation Date: May 2022

View Audit 26102

Finding 31634 (2022-008)

Significant Deficiency 2022

University of Illinois

IL

Subrecipient Monitoring Cash Management § 200.303 § 200.305

Finding 2022-008 Timing of Subrecipient Payments Plan: UIUC- The University of Illinois Urbana-Champaign continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The U...

Finding 2022-008 Timing of Subrecipient Payments Plan: UIUC- The University of Illinois Urbana-Champaign continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The University will implement additional internal measures to address inefficiencies related to the current multi-department review, approval, and payment process. UIC - The University of Illinois Chicago will communicate reminders and provide training, as necessary, to parties involved in the subrecipient payment process. The University will continue to monitor and refine procedures. Expected Implementation Date: April 2023

View Audit 26102

Finding 31633 (2022-007)

Significant Deficiency 2022

University of Illinois

IL

Reporting § 200.303

Finding 2022-007 Late Submission of Annual Reporting Plan: The University of Illinois Urbana-Champaign will review internal processes used to identify and document the financial reporting requirements per the terms and conditions of each sponsored project and conduct refresher training, as appropria...

Finding 2022-007 Late Submission of Annual Reporting Plan: The University of Illinois Urbana-Champaign will review internal processes used to identify and document the financial reporting requirements per the terms and conditions of each sponsored project and conduct refresher training, as appropriate.. Expected Implementation Date: January 2023

View Audit 26102

Finding 31631 (2022-001)

Significant Deficiency 2022

University of Central Missouri

MO

Procurement, Suspension & Debarment § 200.301

CORRECTIVE ACTION PLAN Institutional Response to 2022-001: Significant Deficiency ? Procurement Federal Assistance Listing No. 84.425F ? 84.425M US Department of Education, ESF Section 2 -Higher Education (Higher Education Emergency Relief Fund HEERF) University Response: The University concurs w...

CORRECTIVE ACTION PLAN Institutional Response to 2022-001: Significant Deficiency ? Procurement Federal Assistance Listing No. 84.425F ? 84.425M US Department of Education, ESF Section 2 -Higher Education (Higher Education Emergency Relief Fund HEERF) University Response: The University concurs with the above-mentioned finding that proper procurement practices were not followed for two purchases utilizing HEERF funds. Corrective Action: The University Procurement office will develop specific procurement policies to be utilized when Federal funds are used. Procurement staff will also be trained on how to procure goods and services when Federal funds are utilized. UCM staff and faculty will be trained on the approved Federal procurement process. Anticipated Completion Date: February 1, 2023 Contact Person: Robert Walla ? Procurement Director

View Audit 25951

Finding 31630 (2022-002)

Material Weakness 2022

Boise Bible College, Inc.

ID

Reporting Internal Control / Segregation of Duties § 200.512

Corrective Action Plan: In response to the finding labeled 2022-002, the College has begun to improve improved its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes. The College has a...

Corrective Action Plan: In response to the finding labeled 2022-002, the College has begun to improve improved its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes. The College has also found an individual with appropriate financial reporting skills, knowledge, and experience to sit on the board of directors. The remediation of this finding should be completed before March 30, 2024, the College?s 2023 audit period single audit submission deadline

View Audit 26882

Finding 31604 (2022-002)

Significant Deficiency 2022

Eastern Oregon University

OR

Procurement, Suspension & Debarment § 200.318 § 200.320

Recommendation: We recommend the University revise their processes to establish procedures that will ensure procurement policies are properly followed and documented for all general disbursements paid for by federal funds. Explanation of disagreement with audit finding: There is no disagreement wit...

Recommendation: We recommend the University revise their processes to establish procedures that will ensure procurement policies are properly followed and documented for all general disbursements paid for by federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: EOU is currently reviewing the institutional procurement process to determine if a single set of guidelines should be in place, rather than federal vs non-federal funding. Using a single set of guidelines would create a uniform procurement process, no matter the funding source, however additional options are currently being investigated. Name(s) of the contact person(s) responsible for corrective action: Haley Evans, Controller Planned completion date for corrective action plan: October 2023

View Audit 30718

Finding 31603 (2022-001)

Significant Deficiency 2022

Eastern Oregon University

OR

Eligibility

Recommendation: We recommend that the University disburses the remaining award to the student and implement procedures to ensure awards are properly disbursed to students who have more than a three-term budget. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Recommendation: We recommend that the University disburses the remaining award to the student and implement procedures to ensure awards are properly disbursed to students who have more than a three-term budget. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The remaining award was disbursed to the student when the issue was identified. The correction to the student was completed on June 22, 2022. EOU Financial Aid will enhance their procedures to include the development of an exception report. The EOU Financial Aid Office will coordinate with the Information Technology department to create a report, which will be scheduled to automatically be delivered daily during the first four weeks of each term (before our Pell Recalculation Date (PRD), or institutional census date). After this date, the student enrollment levels cannot be changed. Anytime the student's disbursement amount does not match what it should be for the student's enrollment level on the report, the Financial Aid staff assigned, will be notified and will immediately adjust the disbursement level to match on any miscalculated awards, locking the period to ensure the correct amount is disbursed.. Name(s) of the contact person(s) responsible for corrective action: Jason Hibbert, Interim Director of Financial Aid Planned completion date for corrective action plan: April 2023

View Audit 30718

Finding 31601 (2022-001)

None 2022

Arcadia Haven, Inc. 064-Hd103

LA

HUD Housing Programs

Finding Reference Number: 2022-1 Statement of Condition: Arcadia Haven, Inc.?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Manag...

Finding Reference Number: 2022-1 Statement of Condition: Arcadia Haven, Inc.?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Management Agent Certification (form HUD-9839-B) to HUD for approval. Contact Person Responsible: Guretta Gray Completion Date: February 22, 2023

View Audit 35917

Finding 31600 (2022-001)

Significant Deficiency 2022

United Way of North Central Florida, Inc.

FL

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG...

RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG Admin training for all ESG funded providersregardless of their funding history under the program. ?Conduct monthly case file pulls at random for all providers across all programs. Completion date is ongoing throughout the current fiscal year Amber Miller, President & CEO, will serve as the primary contact for this Corrective Action Plan.

View Audit 35916

Finding 31571 (2022-003)

Significant Deficiency 2022

West Virginia State University Research and Development Corporation

WV

Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking § 200.77

Research and Development Cluster ? Assistance Listing No. 10.216 Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Explanation of disagreement with audit finding:...

Research and Development Cluster ? Assistance Listing No. 10.216 Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The budget office will review final reports with the OSP post award area to ensure final narratives, final financial reports and the final draw of funds are correct and fall within the grant performance period. Name of the contact person responsible for corrective action: Kim Duff, Executive Director Planned completion date for corrective action plan: March 2023

View Audit 35914

Finding 31570 (2022-002)

Significant Deficiency 2022

West Virginia State University Research and Development Corporation

WV

Questioned Costs Reporting Significant Deficiency

Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit fi...

Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We have reviewed the OSP Time and Effort policy and reinstated post award procedures to review terms and conditions of each grant and complete the post award responsibility summary form with the PI?s. After the post award process, the PI will confirm time and effort on a quarterly basis (at a minimum) with OSP. OSP will forward the information to the budget office and the corresponding payroll changes will be completed and reviewed by the budget office and executive director. Name of the contact person responsible for corrective action: Kim Duff, Executive Director Planned completion date for corrective action plan: March 2023

View Audit 35914 Questioned Costs: $1

Finding 31568 (2022-002)

Material Weakness 2022

East Buchanan Community School District

IA

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 35913

Finding 31566 (2022-005)

Significant Deficiency 2022

Feed the Children, Inc.

OK

Reporting Period of Performance Significant Deficiency § 200.502

Finding Number: 2022-005 Condition: The schedule of expenditures of federal awards (SEFA) for the year ended June 30, 2022 includes expenditures incurred during the prior fiscal year. Planned Corrective Action: The Organization acknowledges this finding. Going forward the Organization will implem...

Finding Number: 2022-005 Condition: The schedule of expenditures of federal awards (SEFA) for the year ended June 30, 2022 includes expenditures incurred during the prior fiscal year. Planned Corrective Action: The Organization acknowledges this finding. Going forward the Organization will implement a review process of the Schedule of Expenditures of Federal Awards. Contact person responsible for corrective action: Bregeita Jefferson, President of FEED International Anticipated Completion Date: January 31, 2023

View Audit 32944

Finding 31563 (2022-002)

Significant Deficiency 2022

Centro De Salud Familiar La Fe, INC

TX

Special Tests & Provisions

Objective: To charge patients the appropriate amount for services rendered to classify patients' payments correctly, Sliding Fee Policies and Procedures have been revised and Registration staff have been trained on registration policies and procedures to include proper use of the sliding fee scales....

Objective: To charge patients the appropriate amount for services rendered to classify patients' payments correctly, Sliding Fee Policies and Procedures have been revised and Registration staff have been trained on registration policies and procedures to include proper use of the sliding fee scales. Registration Audits will be conducted on a quarterly basis. Registration Audits results will be utilized to implement necessary changes and/or provide additional training on areas of concern. This process has been completed effectively as of May, 2023. The Comptroller and Chief Finance Officer will be primarily responsible for this plan.

View Audit 31462

Finding 31562 (2022-001)

Material Weakness 2022

Mulberry Grove Community Unit School District No. 1

IL

Questioned Costs Cash Management Reporting

Finding Synopsis: District reported program expenditures did not match District accounting records resulting in overreported program expenditures of $7,971. Action Steps: District will begin utilizing accounting software functionality designed to aid in proper expenditure reimbursement request re...

Finding Synopsis: District reported program expenditures did not match District accounting records resulting in overreported program expenditures of $7,971. Action Steps: District will begin utilizing accounting software functionality designed to aid in proper expenditure reimbursement request reporting. Contact Person: Regina Johnson, Bookkeeper and Casie Bowman, Superintendent. Anticipated Completion Date: February 1, 2023.

View Audit 30475 Questioned Costs: $1

Corrective Action Plans

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