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Corrective Action Plans

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Highland House, Inc. 023-Eh-276
MA
HUD Housing Programs
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-003: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends the Project repay the $1,607 i...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-003: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends the Project repay the $1,607 into the reserve for replacement account in 2023. ACTION TAKEN The Project will monitor reserve for replacement withdrawals and will repay the $1,607 into the reserve for replacement account in 2023.
View Audit 19476
Highland House, Inc. 023-Eh-276
MA
HUD Housing Programs Eligibility
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-002: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends implementing greater oversight...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-002: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends implementing greater oversight over HUD tenant compliance and proper employee training on HUD move out procedures. ACTION TAKEN The Project will monitor tenant move outs to ensure security deposits are refunded within the thirty-day period specified by HUD and review the HUD move out procedures with their employees.
View Audit 19476
Highland House, Inc. 023-Eh-276
MA
HUD Housing Programs Subrecipient Monitoring Eligibility
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-001: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenant applicatio...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-001: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenant applications are dated and time-stamped when they are submitted. ACTION TAKEN The Project will be monitoring the proper use of the date and time-stamp on all tenant applications.
View Audit 19476
Finding 22767 (2022-001)
Significant Deficiency 2022
Poynette School District
WI
Reporting Internal Control / Segregation of Duties
Management Views - Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to...
Management Views - Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date - This action will be ongoing.
View Audit 18556
Finding 22766 (2022-004)
Significant Deficiency 2022
Saint Anne Institute
NY
Reporting Significant Deficiency
Finding Number 2022-004 (Significant Deficiency - ASSISTANCE LISTING #93.623) Department of Health and Human Services ACTF-Albany County Family and Youth Services Bureau Grant number 90CY7287-02-00 Grant period 9/30/2021 through 9/29/2022 Condition: The Institute did not submit the semi-annual fin...
Finding Number 2022-004 (Significant Deficiency - ASSISTANCE LISTING #93.623) Department of Health and Human Services ACTF-Albany County Family and Youth Services Bureau Grant number 90CY7287-02-00 Grant period 9/30/2021 through 9/29/2022 Condition: The Institute did not submit the semi-annual financial reports within the required timeline noted in the contract. Criteria: Semi-annual financial reports are due 30 days after the period ends. Cause: Due to turnover and other priorities, reports were submitted after the required time frame. Effect: The Institute was not in compliance with reporting requirements outlined in this contract. Recommendation: Management should implement a system and internal control process to ensure timely reporting for this contract. Management?s Response: Staff have been reassigned to provide additional month-end support to ensure timely filing of vouchers which will be reviewed by program managers.
View Audit 18380
Finding 22765 (2022-003)
Material Weakness 2022
Saint Anne Institute
NY
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Finding Number 2022-003 (Material Weakness - ASSISTANCE LISTING #93.623) Department of Health and Human Services ACTF-Albany County Family and Youth Services Bureau Grant number 90CY7287-02-00 Grant period 9/30/2021 through 9/29/2022 Condition: The Institute allocated greater payroll costs for pro...
Finding Number 2022-003 (Material Weakness - ASSISTANCE LISTING #93.623) Department of Health and Human Services ACTF-Albany County Family and Youth Services Bureau Grant number 90CY7287-02-00 Grant period 9/30/2021 through 9/29/2022 Condition: The Institute allocated greater payroll costs for program personnel than had been specified in the funding agreement. Criteria: Allocated costs should not be greater than allowed under the funding agreement. Cause: Due to turnover and other priorities, the allocation of payroll costs was not properly monitored. Effect: The Institute was not in compliance with the allocation limits required within this program. Context: A haphazardly selected sample of 25 program payroll selections totaling $15,292 was selected for audit from a population totaling $151,786 of program payroll-related costs. The test found 11 selections were not in compliance with payroll costs allocated to an extent greater than allowed in the funding agreement. The known questioned costs related to this issue totaled approximately $3,700. Recommendation: Management should implement a system and internal control process to ensure proper allocation of program costs. Management?s Response: Policies and procedures have been established to properly meet the recommendation.
View Audit 18380 Questioned Costs: $1
Finding 22764 (2022-006)
Significant Deficiency 2022
United Lutheran Seminary
PA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-006 Condition For one student out of seven tested, a student was awarded two direct plus loans which caused the student?s financial assistance received to be greater than the student?s cost of attendance. Corrective Action Plan Corrective Action Planned: We agree with this findi...
Finding 2022-006 Condition For one student out of seven tested, a student was awarded two direct plus loans which caused the student?s financial assistance received to be greater than the student?s cost of attendance. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.
View Audit 18555 Questioned Costs: $1
Finding 22763 (2022-005)
Significant Deficiency 2022
United Lutheran Seminary
PA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-005 Condition Federal Aid refunds were not calculated correctly for one student out of three tested and resulted in the Organization not refunding the correct amounts. This was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: We agree with this...
Finding 2022-005 Condition Federal Aid refunds were not calculated correctly for one student out of three tested and resulted in the Organization not refunding the correct amounts. This was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.
View Audit 18555 Questioned Costs: $1
Finding 22762 (2022-004)
Material Weakness 2022
United Lutheran Seminary
PA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding 2022-004 Condition The Organization did not reconcile its SAS data file to its financial records for all 12 months of the fiscal year; however, the Organization did complete the annual reconciliation at the end of the fiscal year. Corrective Action Plan Corrective Action Planned: We ...
Finding 2022-004 Condition The Organization did not reconcile its SAS data file to its financial records for all 12 months of the fiscal year; however, the Organization did complete the annual reconciliation at the end of the fiscal year. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.
View Audit 18555
Finding 22761 (2022-003)
Significant Deficiency 2022
United Lutheran Seminary
PA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding 2022-003 Condition For six students out of nine tested, the change in student status was not reported to the NSLDS within 30 days or included in a response to a roster file within 60 days. However, the students were ultimately reported to the NSLDS. This sample was not statistically vali...
Finding 2022-003 Condition For six students out of nine tested, the change in student status was not reported to the NSLDS within 30 days or included in a response to a roster file within 60 days. However, the students were ultimately reported to the NSLDS. This sample was not statistically valid. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.
View Audit 18555
Finding 22760 (2022-002)
Significant Deficiency 2022
United Lutheran Seminary
PA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding 2022-002 Condition One roster file out of three tested was not completed and returned within the 15-day requirement to the NSLDS. This sample was not statistically valid. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United...
Finding 2022-002 Condition One roster file out of three tested was not completed and returned within the 15-day requirement to the NSLDS. This sample was not statistically valid. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.
View Audit 18555
Finding 22759 (2022-001)
Material Weakness 2022
United Lutheran Seminary
PA
Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions
Finding 2022-001 Condition There was not an adequate system of controls in place that would have prevented or detected potential material noncompliance matters within the Activities Allowed or Unallowed, Eligibility and Special Tests and Provisions (related to Return of Title IV Funds, Enrollmen...
Finding 2022-001 Condition There was not an adequate system of controls in place that would have prevented or detected potential material noncompliance matters within the Activities Allowed or Unallowed, Eligibility and Special Tests and Provisions (related to Return of Title IV Funds, Enrollment Reporting and Federal Direct Loan Disbursements) compliance requirement areas. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.
View Audit 18555
Finding 22751 (2022-001)
Significant Deficiency 2022
Luzerne County Community College
PA
Cash Management
Audit period: July 1, 2021 -June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS-federal awards Condition: The College drew down all Higher Educationa...
Audit period: July 1, 2021 -June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS-federal awards Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Action Taken: The College has implemented a procedure to ensure cash draw downs occur when the funds are ready to be expended. If the Pennsylvania Office of the Budget has questions regarding this plan, please call Cheryl Baur. Vice President of Finance at (570) 740-0368.
View Audit 18378
Finding 22749 (2022-001)
Significant Deficiency 2022
The Osborn Family Health Center, Inc.
NJ
Procurement, Suspension & Debarment
Osborn has implemented the Debarment/Suspension search procedure, where Human Resources and the Administrative Assistant will be using the OIG website monthly to search each employee. The OIG suggests checking the list at least once a month, as names are constantly being added or removed. Monthly sc...
Osborn has implemented the Debarment/Suspension search procedure, where Human Resources and the Administrative Assistant will be using the OIG website monthly to search each employee. The OIG suggests checking the list at least once a month, as names are constantly being added or removed. Monthly screening can guarantee that staff is in compliance and that facility can continue to serve Medicaid, Medicare, and other government healthcare beneficiaries. The search results will be saved on the Osborn Family Health Center Network. The folder will be accessible to all staff members who will need to review and confirm the employees. The disbarment/Suspension process has been in place since March 2023.
View Audit 18049
Finding 22748 (2022-001)
Significant Deficiency 2022
Show Low Unified School District No. 10
AZ
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.430
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.559 Contact Person: Venessa Beecroft, Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: ...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.559 Contact Person: Venessa Beecroft, Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The District will implement a tracking tool to ensure that all new hires return their work agreements as they are hired on throughout the year.
View Audit 22800 Questioned Costs: $1
Community Action Organization of Western New York, Inc. and Subsidiaries
CO
Subrecipient Monitoring Reporting
Federal Financial Accountability and Transparency Act (FFATA) Reporting Planned Corrective Action: Previous management was unaware of the requirement to file the above-mentioned report. As of August 31, 2021, CAO no longer has a subrecipients. Current management within CAO Fiscal Department will fil...
Federal Financial Accountability and Transparency Act (FFATA) Reporting Planned Corrective Action: Previous management was unaware of the requirement to file the above-mentioned report. As of August 31, 2021, CAO no longer has a subrecipients. Current management within CAO Fiscal Department will file the above-mentioned report by December 31, 2022 Person Responsible for Corrective Action Plan: Sharada Briggs, Chief Financial Officer Anticipated Date of Completion: December 2022
View Audit 22723
Finding 22746 (2022-006)
Material Weakness 2022
Safenet, Inc.
PA
Allowable Costs / Cost Principles § 200.430
FINDING 2022-006: CRIME VICTIM ASSISTANCE (16.575) ? ALLOWABLE COSTS AND COST PRINCIPLES ? PAYROLL CHARGES AND COST ALLOCATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests for wages are supported b...
FINDING 2022-006: CRIME VICTIM ASSISTANCE (16.575) ? ALLOWABLE COSTS AND COST PRINCIPLES ? PAYROLL CHARGES AND COST ALLOCATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests for wages are supported by documentation that supports the amounts requested. Backup for payroll requests will be based off time and effort spent on each award using a new time keeping system that records time spent on each award. Management will routinely review payroll reports for accuracy and adjust when necessary. The Board of Directors for Safenet, Inc. approved a revised cost allocation plan on August 18, 2022 and a revised version on January 30, 2023 that have been reviewed by the auditor. This plan will support equitable allocation of costs across all sources. PROPOSED COMPLETION DATE: Immediately
View Audit 22633
Finding 22745 (2022-005)
Material Weakness 2022
Safenet, Inc.
PA
Cash Management § 200.305
FINDING 2022-005: CRIME VICTIM ASSISTANCE (16.575) ? CASH MANAGEMENT ? REIMBURSEMENT REQUESTS AND SUPPORTING DOCUMENTATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests are first agreed to underlyin...
FINDING 2022-005: CRIME VICTIM ASSISTANCE (16.575) ? CASH MANAGEMENT ? REIMBURSEMENT REQUESTS AND SUPPORTING DOCUMENTATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests are first agreed to underlying accounting records and amounts are substantiated with backup. Costs will also be reviewed for availability by someone with suitable knowledge of the particular award. This reviewer will check the accuracy of the request prior to submission. PROPOSED COMPLETION DATE: Immediately
View Audit 22633
Finding 22744 (2022-004)
Significant Deficiency 2022
City of Westminster, Maryland
MD
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
The City?s Housing department will review the current filing system in place, and by using a checklist, will make sure to implement procedures that will ensure all proper documentation is filed and available for review.
The City?s Housing department will review the current filing system in place, and by using a checklist, will make sure to implement procedures that will ensure all proper documentation is filed and available for review.
View Audit 18365
Finding 22743 (2022-003)
Material Weakness 2022
City of Westminster, Maryland
MD
HUD Housing Programs Material Weakness Reporting
The City?s Housing and Finance departments will work together to make sure all parties understand what monthly reconciliations are required and the responsibility of each department to ensure proper action is taken. Procedures will be updated, as necessary, documented and evaluated at least annually...
The City?s Housing and Finance departments will work together to make sure all parties understand what monthly reconciliations are required and the responsibility of each department to ensure proper action is taken. Procedures will be updated, as necessary, documented and evaluated at least annually.
View Audit 18365
Finding 22742 (2022-002)
Significant Deficiency 2022
City of Westminster, Maryland
MD
Allowable Costs / Cost Principles HUD Housing Programs
The City?s Housing and Finance departments will work together to make sure all parties understand what administrative costs should be charged and how they should be appropriately charged across the various funding sources. Procedures will be updated, as necessary, documented and evaluated at least a...
The City?s Housing and Finance departments will work together to make sure all parties understand what administrative costs should be charged and how they should be appropriately charged across the various funding sources. Procedures will be updated, as necessary, documented and evaluated at least annually.
View Audit 18365
Finding 22741 (2022-001)
Material Weakness 2022
Christus Health
TX
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
CHRISTUS Health Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American R...
CHRISTUS Health Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: July 1, 2020 to June 30, 2022 Corrective Action Planned: Management agrees that certain expenses to the COVID department were not reviewed and approved at the order entry level in specific cases. Although evidence of review was not retained for every charge to the COVID department, we believe the appropriateness of the charge was reasonable. Additionally, based on monthly review of departmental expenses and full-time equivalent (FTE) analysis at the facility level, we believe that these expenditures are subject to the appropriate level of review to identify unexpected variances. We plan to review our processes related to the retention of expense documentation to improve audit evidence. Responsible party: Lee Sonne, Vice President of Finance and Controller Implementation Date: September 2023 with the filing of the 5th portal filing.
View Audit 18976
Bedford Stuyvesant Restoration Corporation and Affiliates
NY
HUD Housing Programs Reporting
Reporting Finding: We noted that seven out of twelve monthly reports for the year ended June 30, 2022 were not submitted on time. Monthly reports ending 08/31/2021, 11/30/2021, 12/31/2021, 01/31/2022, 02/28/2022, 03/31/2022 and 06/30/2022 which are due on the 20th day of the following month were sub...
Reporting Finding: We noted that seven out of twelve monthly reports for the year ended June 30, 2022 were not submitted on time. Monthly reports ending 08/31/2021, 11/30/2021, 12/31/2021, 01/31/2022, 02/28/2022, 03/31/2022 and 06/30/2022 which are due on the 20th day of the following month were submitted on 09/22/2021, 12/21/2021, 01/21/2022, 02/22/2022, 03/22/2022, 04/21/2022 and 11/03/2022 respectively. Contact Person: Thelma Arceo ? WAP Director Corrective Actions Taken or Planned: With WAP work schedules back to normal and the field work also operating more normally the program has been able to move back to normal reporting processing. Anticipated completion date: Start of program year 2023.
View Audit 19053
Finding 22737 (2022-222)
Significant Deficiency 2022
Nachlas Bais Yaakov INC
NJ
Significant Deficiency
Finding 22-2: The audit report was due to be received by the State of New Jersey no later than May 31, 2023. As a result, the audit was not submitted timely. Recommendation: The School should alert the auditor about new funding received during the year to give ample time to research and prepare. Act...
Finding 22-2: The audit report was due to be received by the State of New Jersey no later than May 31, 2023. As a result, the audit was not submitted timely. Recommendation: The School should alert the auditor about new funding received during the year to give ample time to research and prepare. Action Taken: The administrator will monitor the School?s funding that they receive throughout the year and will alert the auditor as soon as they receive funding from a new program. As such, the required corrective actions have been implemented. Implementation Date: Corrective Action Plan has been implemented as of July 10, 2023. Person Responsible for Implementation: Chaya Apter, Food Service Director, is the responsible party for implementation of the CAP. Telephone Number: (732)994-3935.
View Audit 19742
Finding 22736 (2022-221)
Significant Deficiency 2022
Nachlas Bais Yaakov INC
NJ
Procurement, Suspension & Debarment Significant Deficiency
Finding 22-2: The audit report was due to be received by the State of New Jersey no later than May 31, 2023. As a result, the audit was not submitted timely. Recommendation: The School should alert the auditor about new funding received during the year to give ample time to research and prepare. Act...
Finding 22-2: The audit report was due to be received by the State of New Jersey no later than May 31, 2023. As a result, the audit was not submitted timely. Recommendation: The School should alert the auditor about new funding received during the year to give ample time to research and prepare. Action Taken: The administrator will monitor the School?s funding that they receive throughout the year and will alert the auditor as soon as they receive funding from a new program. As such, the required corrective actions have been implemented. Implementation Date: Corrective Action Plan has been implemented as of July 10, 2023. Person Responsible for Implementation: Chaya Apter, Food Service Director, is the responsible party for implementation of the CAP. Telephone Number: (732)994-3935.
View Audit 19742
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