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Corrective Action Plans

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Finding 43728 (2022-001)
Material Weakness 2022
Pono Homes, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Recommendation: ln conjunction with Pono Homes, lnc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. ln turn, Pono Homes, lnc. should pay the invoice amount on a monthly basis. Action Taken: The aud...
Recommendation: ln conjunction with Pono Homes, lnc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. ln turn, Pono Homes, lnc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.
View Audit 51243 Questioned Costs: $1
Burrell Housing Springfield
MO
HUD Housing Programs Special Tests & Provisions Cash Management
View of Responsible Officials and Planned Corrective Actions ? Surplus cash is calculated on a monthly basis. All residual receipts are required to be deposited in a separate federally insured account within 60 days of the fiscal year-end. Burrell Housing Springfield deposited cash surplus into a re...
View of Responsible Officials and Planned Corrective Actions ? Surplus cash is calculated on a monthly basis. All residual receipts are required to be deposited in a separate federally insured account within 60 days of the fiscal year-end. Burrell Housing Springfield deposited cash surplus into a residual receipts account for fiscal year-end June 31, 2021, however the funds were not deposited until after the 60-day deadline. Written instructions are included on the surplus cash calculation spreadsheet to ensure compliance. Responsible party is now Cris Desjardins, Senior Accountant.
View Audit 51238
Abilene Christian University
TX
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Responsible Individuals: Lori Herrick, CPA, CFE - Associate Vice President of Finance Dr. Eric Gumm - Registrar and Director of the First-Year Program and Academic Development Center Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Clu...
Responsible Individuals: Lori Herrick, CPA, CFE - Associate Vice President of Finance Dr. Eric Gumm - Registrar and Director of the First-Year Program and Academic Development Center Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #84.063, 84.268 Finding Summary: In accordance with 34 CFR sections 690.93(b)(2), 682.610, and 685.309(i), Federal Regulations state that institutions are required to report enrollment information. Out of a sample size of 25 students, there were 19 students identified as not having an incorrect Program Enrollment Effective Date and 3 students in which the update for enrollment status was not timely. Corrective Action Plan (CAP): ACU has identified the source and cause of the variance in the program enrollment effective date. The variance is due to the time stamp associated with certain actions within the Banner reporting system. Immediate implementation of system process to change the time status upon the appropriate enrollment change has corrected this error and the timely reporting of status changes. Anticipated Completion Date: The updated procedure was implemented by the beginning of Fall 2022. Responsible Parties: Dr. Eric Gumm is the responsible party as the University Registrar. He will oversee the execution of the corrective action plan. J Rodriquez is the Assistant Registrar and the responsible part for the implementation and execution of the corrective action plan.
View Audit 51235
Finding 43723 (2022-006)
Significant Deficiency 2022
Nebraska Association for Developmental Housing
IA
Questioned Costs HUD Housing Programs Reporting
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2021. The Company should repay the replacement reserve $7,486. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the ...
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2021. The Company should repay the replacement reserve $7,486. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the replacement reserve. The Company will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.
View Audit 49930 Questioned Costs: $1
Finding 43722 (2022-005)
Significant Deficiency 2022
Nebraska Association for Developmental Housing
IA
Questioned Costs HUD Housing Programs Reporting
a. Comments on the Finding and Each Recommendation - The replacement reserve is underfunded at June 30, 2022. The project should make a deposit to the replacement reserve account in the amount of $291,545 or negotiate with HUD to suspend the debt service savings deposit. Management agrees with the...
a. Comments on the Finding and Each Recommendation - The replacement reserve is underfunded at June 30, 2022. The project should make a deposit to the replacement reserve account in the amount of $291,545 or negotiate with HUD to suspend the debt service savings deposit. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to the financial situation the Company is in at June 30, 2022, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving deposit requirement suspended permanently. If management is successful in negotiations with HUD, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for communicating with HUD.
View Audit 49930 Questioned Costs: $1
Finding 43721 (2022-004)
Significant Deficiency 2022
Nebraska Association for Developmental Housing
IA
Questioned Costs HUD Housing Programs Reporting
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2020. The Company should repay the nonprofit sponsor?s foundation $1,500. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constr...
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2020. The Company should repay the nonprofit sponsor?s foundation $1,500. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the nonprofit sponsor?s foundation. The Company will repay the nonprofit sponsor?s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.
View Audit 49930 Questioned Costs: $1
Finding 43720 (2022-003)
Significant Deficiency 2022
Nebraska Association for Developmental Housing
IA
Questioned Costs HUD Housing Programs Reporting
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2019. The Company should repay the nonprofit sponsor?s foundation $3,300. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constr...
a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2019. The Company should repay the nonprofit sponsor?s foundation $3,300. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the nonprofit sponsor?s foundation. The Company will repay the nonprofit sponsor?s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.
View Audit 49930 Questioned Costs: $1
Clinton Township Voa Elderly Housing, Inc. (partridge Creek)
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-002 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 residual receipts account deficiency was funded on February 25, 2022 in the amount of $46,893. M...
Finding Reference Number: 2022-002 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 residual receipts account deficiency was funded on February 25, 2022 in the amount of $46,893. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: February 25, 2022
View Audit 49898
Clinton Township Voa Elderly Housing, Inc. (partridge Creek)
LA
HUD Housing Programs Cash Management 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 submit to HUD. Completion Date: August 3, 2022
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 submit to HUD. Completion Date: August 3, 2022
View Audit 49898
Finding 43716 (2022-001)
Significant Deficiency 2022
Point Loma Nazarene University and Subsidiary
CA
Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency
Return of Title IV (R2T4) Calculations Planned Corrective Action: Our process for identifying unofficial withdrawals has been to nm a report through our Workday software to identify students who had unearned credits in a semester at the conclusion of that semester, after the grade due date. We...
Return of Title IV (R2T4) Calculations Planned Corrective Action: Our process for identifying unofficial withdrawals has been to nm a report through our Workday software to identify students who had unearned credits in a semester at the conclusion of that semester, after the grade due date. We would then reach out to the individual professors of the courses to determine if each student completed the semester or if they had unearned credits because they ceased attending at some point during the semester. If they ceased attending, we would determine if a Return of Title IV (R2T4) Calculation was needed and would complete it if necessary. In preparing for the Al 33 audit, the auditor requested: "If you have online or modular students, please provide a list of students who earned 0 credits or no showed in at least one of the online classes or modules from the registrar." While pulling together the list of students to send to the auditors, we determined that the repo11 we were using to identify unofficial withdrawals did not include students who had No Credit (NC) grades or Incomplete (I) grades. It was only pulling Failed (F) grades. In addition, the report only included students who had received F grades in all the courses for the semester; it did not include students who received 0 credits in one of the modules. The report was corrected and should enable PLNU to identify all the students who need to be reviewed going forward. In addition, we have added to our process instructions to run this report after the grades for module I are due, and after the grades for module 2 are due, rather than at the end of each semester. This will ensure that we catch any unofficial withdrawals in a timelier manner and will allow us to meet the 45-day deadline for any possible returns that must be made. Person Responsible for Corrective Action Plan: Jamie Asche, Director of Financial Aid Anticipated Date of Completion: 11/30/2022
View Audit 47842
Finding 43713 (2022-001)
Significant Deficiency 2022
Aiken County Commission on Alcohol and Drug Abuse
SC
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
SIFNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: JEFF MCLAIN, DIRECTOR OF FINANCE. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION. PROPOSED COM...
SIFNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: JEFF MCLAIN, DIRECTOR OF FINANCE. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION. PROPOSED COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.
View Audit 47840
Lenoir-Rhyne University
NC
Reporting Internal Control / Segregation of Duties
Name of Responsible Individual(s): Jeremy Shreve, Vice President for Business & Finance Corrective Action: The University has a plan to modify the reporting for the remaining HEERF reports to ensure all amounts are accurate and agree to our accounting records. The Controller and Vice President for ...
Name of Responsible Individual(s): Jeremy Shreve, Vice President for Business & Finance Corrective Action: The University has a plan to modify the reporting for the remaining HEERF reports to ensure all amounts are accurate and agree to our accounting records. The Controller and Vice President for Business and Finance will collectively review and approve the remaining HEERF reports. We do note that while categorical amounts were not each accurate in our previous reporting, totals were accurate and there is no question as to the University?s overall claim to the HEERF funds received. We also note that we plan to utilize the final HEERF report to fix the categorical amounts so that all amounts agree to the University?s accounting records. Anticipated Completion Date: 5/31/2022
View Audit 48679
Lenoir-Rhyne University
NC
Student Financial Aid Special Tests & Provisions Reporting
Name of Responsible Individual(s): Stacey Brackett, University Registrar Corrective Action: The University has modified reporting practices to SSCR in order to meet Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610 and 34 CFR 685.309. The Office of Academic Records will report student enrollme...
Name of Responsible Individual(s): Stacey Brackett, University Registrar Corrective Action: The University has modified reporting practices to SSCR in order to meet Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610 and 34 CFR 685.309. The Office of Academic Records will report student enrollment to SSCR on the 15th of every month (or the following business day if the 15th falls on a weekend, holiday or scheduled university closure). This plan will allow for reporting from SSCR to NSLDS to meet the 60 day timeline for student status change. The University has also strengthened report criteria to ensure that all current program and major detail are provided to SSCR. Anticipated Completion Date: 12/31/2022
View Audit 48679
Lenoir-Rhyne University
NC
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Name of Responsible Individual(s): Courtney Thompson, Director of Financial Aid Corrective Action: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calc...
Name of Responsible Individual(s): Courtney Thompson, Director of Financial Aid Corrective Action: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students. Anticipated Completion Date: 5/31/2022
View Audit 48679
Finding 43703 (2022-001)
Material Weakness 2022
Our World Neighborhood Charter Schools
NY
Equipment & Real Property Management § 200.313
In response to audit finding reference number 2022-001, our planned corrective action for the finding is to perform a physical inventory of any property purchased with federal funds as required. Said tasks will be listed as an action item on the business office annual calendar. Karrine Montaque can ...
In response to audit finding reference number 2022-001, our planned corrective action for the finding is to perform a physical inventory of any property purchased with federal funds as required. Said tasks will be listed as an action item on the business office annual calendar. Karrine Montaque can be contacted at kmontaque@owncs.org regarding said task. The anticipated completion date is March 31, 2023.
View Audit 45363
Finding 43702 (2022-001)
Significant Deficiency 2022
Housing Authority of Pineville
KY
HUD Housing Programs Internal Control / Segregation of Duties
2022 ? 001 CFDA #14.872 ? Public Housing Capital Funds Program ? Wage Rate Requirements The Executive Director acknowledges the finding and the Authority?s management is currently implementing the necessary changes to remediate these noncompliance instances. Person Responsible for Correction of Fi...
2022 ? 001 CFDA #14.872 ? Public Housing Capital Funds Program ? Wage Rate Requirements The Executive Director acknowledges the finding and the Authority?s management is currently implementing the necessary changes to remediate these noncompliance instances. Person Responsible for Correction of Finding: Courtney Musick, Executive Director Projected Completion Date: March 31, 2023
View Audit 45362
Finding 43700 (2022-001)
Significant Deficiency 2022
The Friendly House of Davenport, Iowa
IA
Subrecipient Monitoring Internal Control / Segregation of Duties
The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement.
The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement.
View Audit 45359
Pontiac Volunteers of America Elderly Hsg, Inc. (mcdonald Sr.)
LA
Cash Management 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 residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Ma...
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 residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: February 28, 2022
View Audit 45356
Plymouth Joint School District
WI
Questioned Costs Subrecipient Monitoring
Finding No. 2022-002 - Document Retention Auditor's Recommendation - The District should review their document retention policy regarding the Wisconsin Medicaid School Based Services program to make sure the District is in compliance with the requirements of the program. ...
Finding No. 2022-002 - Document Retention Auditor's Recommendation - The District should review their document retention policy regarding the Wisconsin Medicaid School Based Services program to make sure the District is in compliance with the requirements of the program. Action Taken - The District will start retaining all prescriptions from physicians and advanced practice nurses for a period of seven years for the services that are billed for the Medicaid program. Anticipated Completion Date - This has already been implemented for the current year. Contact Amy Williams, Business Manager, 920-892-2661.
View Audit 41803 Questioned Costs: $1
Community Transit of Delaware County, Inc.
PA
Reporting Subrecipient Monitoring
The Organization is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. There was turnover in personnel during the period under audit, but management believes that the current process in place for reporting is appropriate and is actively monitor...
The Organization is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. There was turnover in personnel during the period under audit, but management believes that the current process in place for reporting is appropriate and is actively monitoring approaching deadlines.
View Audit 48351
Finding 43689 (2022-002)
Significant Deficiency 2022
Christopher House
IL
Subrecipient Monitoring Equipment & Real Property Management Reporting
Finding Number: 2022-002 Condition: The SF-429 and SF-429-A reports were not filed for the year 2021. Planned Corrective Action: Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all require...
Finding Number: 2022-002 Condition: The SF-429 and SF-429-A reports were not filed for the year 2021. Planned Corrective Action: Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency. Contact person responsible for corrective action: Allison Gierman, Senior Accounting Manager Anticipated Completion Date: June 30, 2023
View Audit 48348
Finding 43687 (2022-001)
Material Weakness 2022
The Harry and Heanette Weinberg Village Iii, Inc.
MD
Eligibility HUD Housing Programs Subrecipient Monitoring
1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well...
1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure timely EIV reporting. All HUD staff has been trained on the new procedures.
View Audit 47430
Beardstown Cusd #15
IL
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Subject: Corrective Action Plan Date: December 13, 2022 Finding Number: 2022-002 Program: Elementary & Secondary School Emergency Relief Fund Corrective Action Plan: The district will review all policies over allowable costs and reporting to determine if they provide adequate guidance. Policies will...
Subject: Corrective Action Plan Date: December 13, 2022 Finding Number: 2022-002 Program: Elementary & Secondary School Emergency Relief Fund Corrective Action Plan: The district will review all policies over allowable costs and reporting to determine if they provide adequate guidance. Policies will be revised if necessary. The superintendent, Mr. Michael Smith and Mrs. Kelly Herter, Superintendent Secretary, are aware of these requirements.
View Audit 46185
Finding 43669 (2022-006)
Significant Deficiency 2022
Detroit Transportation Corporation
MI
Subrecipient Monitoring Cash Management Significant Deficiency § 200.305
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will ensure related policies and procedures are updated, staff trained, and documented evidence is maintained. DTC will comply with 2CFR section 200.305 requirements.
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will ensure related policies and procedures are updated, staff trained, and documented evidence is maintained. DTC will comply with 2CFR section 200.305 requirements.
View Audit 44441
Finding 43668 (2022-005)
Material Weakness 2022
Detroit Transportation Corporation
MI
Reporting
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will perform periodic reconciliations throughout the fiscal year between grants records and the general ledger. DTC will ensure related policies and procedures are updated, staff trained, and documented evid...
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will perform periodic reconciliations throughout the fiscal year between grants records and the general ledger. DTC will ensure related policies and procedures are updated, staff trained, and documented evidence is maintained.
View Audit 44441
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