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Corrective Action Plans

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Finding 51104 (2022-001)
Significant Deficiency 2022
Water Environment Federation
VA
Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320 § 200.327
Finding No. 2022-001: Procurement and Suspension and Debarment ? Significant Deficiency (Program Level) Finding: During testing the Federation?s controls on compliance over procurement and suspension and debarment, the Federation could not provide a procurement policy that is in compliance with pre...
Finding No. 2022-001: Procurement and Suspension and Debarment ? Significant Deficiency (Program Level) Finding: During testing the Federation?s controls on compliance over procurement and suspension and debarment, the Federation could not provide a procurement policy that is in compliance with prescribed standards in the Uniform Guidance. Corrective Actions Taken or Planned: Management will update its procurement policy to ensure it is in compliance with Uniform Guidance requirements and will take the additional steps of updating the policy as changes in the Uniform Guidance requirements occur. Review and monitoring is effective immediately and will be on-going beginning January 2023 and is expected to be completed by February 2023
View Audit 51688
Jennings Real Estate, LLC
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Management of Jennings Real Estate, LLC is in agreement with the finding and the auditor's recommendation to adhere to internal procedures.
Management of Jennings Real Estate, LLC is in agreement with the finding and the auditor's recommendation to adhere to internal procedures.
View Audit 50602
Finding 51069 (2022-003)
Significant Deficiency 2022
Blue Earth County
MN
Questioned Costs Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.326
Recommendation: We recommend the County management establish internal controls to ensure compliance with federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finance department has...
Recommendation: We recommend the County management establish internal controls to ensure compliance with federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finance department has met with the IT department to discuss federal procurement requirements and possible checklists. Name of the contact person responsible for corrective action: Lisa Malinski, Finance Director
View Audit 49837 Questioned Costs: $1
Finding 51065 (2022-002)
Significant Deficiency 2022
Blue Earth County
MN
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking
Recommendation: We recommend the County management establish internal controls over eligibility. Case files should be reviewed to ensure proper documentation exists to support the eligibility determination. Explanation of disagreement with audit finding: There is no disagreement with the audit find...
Recommendation: We recommend the County management establish internal controls over eligibility. Case files should be reviewed to ensure proper documentation exists to support the eligibility determination. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement additional review procedures. Name of the contact person responsible for corrective action: Lisa Malinski, Finance Director
View Audit 49837
Cicero Housing Development Fund Company, Inc.
NY
HUD Housing Programs Procurement, Suspension & Debarment
U.S. Department of Housing and Urban Development Cicero Housing Development Fund Company, Inc. (Sacred Heart Apartments), HUD Project No. 014-11192 respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: B...
U.S. Department of Housing and Urban Development Cicero Housing Development Fund Company, Inc. (Sacred Heart Apartments), HUD Project No. 014-11192 respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: April 1, 2021 ? March 31, 2022 The findings from the 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding 2022-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: We are currently in the process of completing and documenting unit inspections. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: June 2022
View Audit 47766
Lutheran Social Services of Central Ohio Pleasant View Housing, Inc.
OH
Reporting Internal Control / Segregation of Duties
RE: Lutheran Social Services of Central Ohio Pleasant View Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Man...
RE: Lutheran Social Services of Central Ohio Pleasant View Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. The missing deposit was made July 20, 2022.
View Audit 47158
Lutheran Social Services of Central Ohio Mansfield Housing Ii, Inc.
OH
Reporting Internal Control / Segregation of Duties
Finding Number: 2022-001 Condition: The Corporation received an updated HUD-approved rent schedule in May 2022 that was retroactively effective to September 1, 2021. The new rent schedule reduced total monthly contract rent potential by $4,708, but HAP payments through June 30, 2022, continued to be...
Finding Number: 2022-001 Condition: The Corporation received an updated HUD-approved rent schedule in May 2022 that was retroactively effective to September 1, 2021. The new rent schedule reduced total monthly contract rent potential by $4,708, but HAP payments through June 30, 2022, continued to be based on the prior HUD-approved rent schedule. The Corporation did not review the updated rent schedule and improperly recorded the excess payments received as additional rental revenue in 2022, rather than recording accounts payable to HUD. Planned Corrective Action: Management acknowledges the failure to correctly record rental revenue in the current fiscal year and has taken measures to improve internal controls. Management plans to repay the overstated amount of $47,080 to HUD during the year ended June 30, 2023.
View Audit 47156
Finding 51061 (2022-001)
Significant Deficiency 2022
Lutheran Social Services of Central Ohio Marion Place II Housing, Inc.
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
RE: Lutheran Social Services of Central Ohio Marion Place II Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval fr...
RE: Lutheran Social Services of Central Ohio Marion Place II Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $5,675 into residual receipts on September 23, 2022.
View Audit 47152
Finding 51060 (2022-002)
Significant Deficiency 2022
Lutheran Social Services of Central Ohio Marion Place I Housing, Inc.
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to impr...
Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $22,809 into residual receipts on September 23, 2022.
View Audit 43548
Lutheran Social Services of Central Ohio Marion Place I Housing, Inc.
OH
Reporting Internal Control / Segregation of Duties
RE: Lutheran Social Services of Central Ohio Marion Place Housing I, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Ma...
RE: Lutheran Social Services of Central Ohio Marion Place Housing I, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. The missing deposit was made July 20, 2022.
View Audit 43548
Finding 51058 (2022-003)
Significant Deficiency 2022
Carbon County, Wyoming
WY
Reporting Significant Deficiency
Response to finding 2022-003 The County will submit the required report as soon as possible and will implement policies and controls to ensure that all required grant reporting is performed in accordance with grant requirements and on a timely basis.
Response to finding 2022-003 The County will submit the required report as soon as possible and will implement policies and controls to ensure that all required grant reporting is performed in accordance with grant requirements and on a timely basis.
View Audit 41526
Finding 51057 (2022-001)
Significant Deficiency 2022
Gresham-Barlow School District 10jt
OR
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
The District?s Indirect costs worksheet to determine allowable costs had an error in the calculation. The District has addressed the cause of the error and future amounts should calculate correctly.
The District?s Indirect costs worksheet to determine allowable costs had an error in the calculation. The District has addressed the cause of the error and future amounts should calculate correctly.
View Audit 41523
Finding 51056 (2022-103)
Significant Deficiency 2022
Greater Phoenix Urban League INC
AZ
Cash Management Reporting
Responsible Individual: William Bridgeman, Natalie Alvarez, George Dean Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating the process and effectiveness of inserting and updating the ?quarterly administrative repor...
Responsible Individual: William Bridgeman, Natalie Alvarez, George Dean Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating the process and effectiveness of inserting and updating the ?quarterly administrative reporting package?, relatively to its use and the accuracy of the content that flows within the excel workbook. Anticipated Completion Date: On going throughout the contract period on an annualized basis. June 30, 2023
View Audit 48064
Finding 51055 (2022-102)
Significant Deficiency 2022
Greater Phoenix Urban League INC
AZ
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Responsible Individual: William Bridgeman, George Dean Corrective Action Plan: Greater Phoenix Urban League didn?t agree with the recommendation reference in the monitoring report produced by the grantee?s monitoring contractor ?The Pun Group? The entire $69,980 of consultant cost was supported by i...
Responsible Individual: William Bridgeman, George Dean Corrective Action Plan: Greater Phoenix Urban League didn?t agree with the recommendation reference in the monitoring report produced by the grantee?s monitoring contractor ?The Pun Group? The entire $69,980 of consultant cost was supported by invoices detailing the hours/cost charged to Head Start ($46.107) and Central Office ($23,873) by billing cycle. Each invoice was reviewed and approved by the President/CEO prior to payment. The invoices submitted were based upon ?actual? time and effort? and not on an ?allocation methodology. A check in the amount of $46,107 was submitted to the City of Phoenix reimbursing the grantee to resolve the issue. Anticipated Completion Date: February 23, 2023
View Audit 48064 Questioned Costs: $1
Finding 51054 (2022-101)
Significant Deficiency 2022
Greater Phoenix Urban League INC
AZ
Questioned Costs Allowable Costs / Cost Principles
Finding 2022-101 Responsible Individual: William Bridgeman, Natalie Alvarez Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating year-to-date cumulative in-kind match on a quarterly basis to ensure the year- to- date...
Finding 2022-101 Responsible Individual: William Bridgeman, Natalie Alvarez Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating year-to-date cumulative in-kind match on a quarterly basis to ensure the year- to- date is tracking at a level to meet the required 20% match based upon the anticipated actual funding. At the end of each quarter, if Greater Phoenix Urban League determines that it will be unable to meet the required match on an annualized basis the delegate agency will utilize the projected analysis year-to-date forecast. The Greater Phoenix Urban League will notify the grantee in writing requesting a review of anticipated revenue and develop an action plan to meet the 20% match or request a waiver following the Head Start Performance Standards Guidelines. Anticipated Completion Date: Ongoing throughout the contract period on an annualized basis. June 30, 2023
View Audit 48064 Questioned Costs: $1
Finding 51040 (2022-002)
Significant Deficiency 2022
Elderbridge Agency on Aging
IA
Subrecipient Monitoring Reporting
WE WILL REVIEW OUR CONTRACTS BEFORE ISSUANCE WITH FISCAL YEAR 2023 TO INSURE THEY HAVE PROPER DISCLOSURE OF FEDERAL FUNDING
WE WILL REVIEW OUR CONTRACTS BEFORE ISSUANCE WITH FISCAL YEAR 2023 TO INSURE THEY HAVE PROPER DISCLOSURE OF FEDERAL FUNDING
View Audit 48061
Finding 51039 (2022-001)
Significant Deficiency 2022
Easterseals Arkansas
AR
See page 48
See page 48
View Audit 48059
Pompei Housing Development Fund Company, Inc.
NY
HUD Housing Programs Procurement, Suspension & Debarment
Finding 2022-002: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. ...
Finding 2022-002: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: Unit inspections were completed in June 2022. Completion Date: June 2022 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821.
View Audit 43750
Pompei Housing Development Fund Company, Inc.
NY
HUD Housing Programs Procurement, Suspension & Debarment
Finding 2022-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Condition: The required deposit of $23,012 for the year ended March 31, 2021 was made four days after the 60 day deadline. Recommendation: Pompei ...
Finding 2022-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Condition: The required deposit of $23,012 for the year ended March 31, 2021 was made four days after the 60 day deadline. Recommendation: Pompei North Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: The required deposit was made in June 2021.
View Audit 43750
Finding 51036 (2022-003)
Significant Deficiency 2022
West Deptford Board of Education
NJ
Allowable Costs / Cost Principles
Finding No. 2022-003 Information on the Federal Program U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Fund (SLFRF) (Assistance Listing Number 21.027) (FAIN ? SLFRFDOE1SES) -7/1/21 ? 6/30/22 Passed through N.J. Department of Education as Additional or Compensatory Special ...
Finding No. 2022-003 Information on the Federal Program U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Fund (SLFRF) (Assistance Listing Number 21.027) (FAIN ? SLFRFDOE1SES) -7/1/21 ? 6/30/22 Passed through N.J. Department of Education as Additional or Compensatory Special Education and Related Services (ACSERS) Condition - The School District did not make adjustments to the initial cost estimates for ACSERS; therefore, the School District was reimbursed more costs than were actually incurred. Recommendation - The School District develop and implement internal control procedures to ensure only allowable costs are reported to grantor agency when seeking reimbursements. Method of Implementation - The School District shall allow an internal control procedure that completes a verification of a report prior to submission. This will allow a third party verification of the submitted report. Person Responsible - Child Study Team Director / School Business Administrator. Planned Date of Completion - Immediate. See Corrective Action Plan for full chart/table
View Audit 43178
Care New England Health System
MA
Reporting
March 3, 2023 As required by Uniform Guidance Compliance Requirements (2 CFR Part 200), we have provided below our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Ac...
March 3, 2023 As required by Uniform Guidance Compliance Requirements (2 CFR Part 200), we have provided below our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan 2022-001: Duplicate expenses reported within the Health Resources & Services Administration (?HRSA?) Provider Relief Fund Portal Program: COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution Assistance Listing Number: 93.498 Agency: Department of Health and Human Services (?HHS?) Health Resources and Services Administration (HRSA) Award Year: 1/1/2020-9/30/2022 Award Number: Not available Care New England agrees with PwC?s recommendation and contacted Health Resources & Services Administrator. Care New England received the following guidance on Case#00063537 from prbinquiries@hrsa.gov. ?At this time Provider Relief Fund (PRF) Reports that are prior to Period 4, have been closed and are no longer eligible for modification or corrections. If there is any discrepancies or information that you wish to correct in this practice's report that does not impact the need to return funds, we advise that you retain record of the correct data for a period of at least 3 years, but otherwise we require no further action from you at this time.? Care New England has completed a reconciliation schedule and will maintain this schedule for the requisite Federal retention period. At the onset of the pandemic, Care New England assembled the Provider Relief Task Force which includes Senior Leadership as well as representatives from Finance, Planning and Philanthropy departments responsible for coordinating efforts related to preventing, preparing, and responding to COVID-19. The Task Force remains committed to regularly reviewing and communicating new and updated guidance from HRSA, the HRSA portal and HRSA FAQ provided therein to ensure all reporting includes the most up to date information and guidance available. Responsible Party Todd Conklin Executive Vice President/Chief Financial Officer Care New England Health System 4 Richmond Square Providence, RI 02906
View Audit 43216
Finding 51019 (2022-002)
Material Weakness 2022
Two Rivers Regional Council of Public Officials
IL
Allowable Costs / Cost Principles
Corrective Action Plan The Finance Director has implemented policy through the 2022 term of reviewing all funds at least once a quarter and all major funds once a month. The Finance Director will review any outstanding funds with balances and complete closing of funds. Anticipated Completion Date 1s...
Corrective Action Plan The Finance Director has implemented policy through the 2022 term of reviewing all funds at least once a quarter and all major funds once a month. The Finance Director will review any outstanding funds with balances and complete closing of funds. Anticipated Completion Date 1st Quarter 2023 Responsible Parties Jeremy Oshner, Executive Director Mike Muehl, Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
View Audit 51685
Finding 51018 (2022-001)
Material Weakness 2022
Two Rivers Regional Council of Public Officials
IL
Internal Control / Segregation of Duties
Corrective Action Plan It is TRRC policy for the Executive Director sign off on all check authorizations and have two authorized check signers to sign each check being disbursed. The Executive Director has already been approving the bank reconciliations, journal entries, and all other check authoriz...
Corrective Action Plan It is TRRC policy for the Executive Director sign off on all check authorizations and have two authorized check signers to sign each check being disbursed. The Executive Director has already been approving the bank reconciliations, journal entries, and all other check authorizations. LIHEAP Registers are sent by DCEO/State for TRRC to pay, which are then reviewed/approved by a Program Administrative Assistant, Program Director, and Finance Director. This was overlooked as being needed in accordance with the TRRC Fiscal Policy. This policy will be updated and approved at an upcoming board meeting to correlate with agency practice. Anticipated Completion Date 1st Quarter 2023 Responsible Parties Jeremy Oshner, Executive Director Mike Muehl, Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
View Audit 51685
Finding 51015 (2022-002)
Material Weakness 2022
The Dream Program, Inc.
VT
Internal Control / Segregation of Duties Significant Deficiency
Auditors Finding: 2022-002 (2021-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The Organization has not developed a formal documentation procedure to ensure all expenses are accounted for and there are limited staff in our business and...
Auditors Finding: 2022-002 (2021-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The Organization has not developed a formal documentation procedure to ensure all expenses are accounted for and there are limited staff in our business and finance department. Corrective Action Planned: ? In order to address the capacity challenges of a small nonprofit with limited staffing, we will review our established internal controls for opportunities to better allocate responsibilities across available staff and board members.. ? We will further discuss financial risks, cash disbursements, internal controls, and how to split responsibilities at our quarterly internal audit meetings. Anticipated Completion Date: 8/31/23 Persons Responsible for Corrective Actions: Mike Foote, Executive Director; Christina Cramer, Business Manager; Kayla Brosilow, Operations Director
View Audit 50612
St. Tammany Manor, Inc. (rouquette Lodge Apts.)
LA
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: March 3, 20...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: March 3, 2023
View Audit 50337
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