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Corrective Action Plans

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Finding 36913 (2022-001)
Material Weakness 2022
Better Health Together
WA
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Action taken in response to finding: BHT will implement CliftonLarsenAllen LLP?s recommendation to adopt additional policies and procedures to perform subrecipient monitoring. Additionally, In June 2022, BHT retained a CliftonLarsenAllen LLP consultant to perform a grant compliance assessment and pr...
Action taken in response to finding: BHT will implement CliftonLarsenAllen LLP?s recommendation to adopt additional policies and procedures to perform subrecipient monitoring. Additionally, In June 2022, BHT retained a CliftonLarsenAllen LLP consultant to perform a grant compliance assessment and provide recommendations for policies and procedures. BHT prepared policies and procedures related to contract management. The new policies and procedure(s) were presented to the BHT Finance Committee and approved by the BHT Board of Directors in December 2022. BHT started the implementation of the policies and procedures in 2023.
View Audit 36008
Kan-Do Apartment, Inc.
KS
HUD Housing Programs
Department of Housing and Urban Development, Kan-Do Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Ifft & Co. PA, 11030 Granada Lane, Overland Park, Kansas 66211 Audit period: Y...
Department of Housing and Urban Development, Kan-Do Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Ifft & Co. PA, 11030 Granada Lane, Overland Park, Kansas 66211 Audit period: Year ended December 31, 2022 The findings from December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Financial Statement Findings None Federal Award Findings FINDING NO 2022-001: Section 811, CFDA 14.181 Condition: Replacement reserve deposits were not made on a monthly basis and only nine deposits were made in 2022. Criteria: The regulatory agreement requires monthly deposits to the replacement reserve account. Effect: The replacement reserve account was underfunded at year-end. Context: All 2022 bank statements for the replacement reserve account were reviewed and the deposit dates noted. There were no deposits made for April, July or August 2022. There were no questioned costs. Cause: Due to cash flow, management was not able to make the deposits to the replacement reserve account on a monthly basis. Recommendation: Management should prioritize replacement reserve deposits to ensure they are made on a monthly basis. Additionally, management should make the deposits for the three months as soon as possible. Management Response and Corrective Action Plan Response: The required monthly deposit of $700 to the Reserve for Replacement Account was not made in April 2022, due to cash flow issues resulting from high expenses for snow removal in prior months which required completion of a payment plan in order to assure continued service. The required monthly deposits of $700 to the Reserve for Replacement Account were not made in July or August 2022, due to turnover in the Finance Department. A total of $2,100 is due to be deposited into this account; this will be done as soon as possible in 2023. Corrective Action Plan: Deposits to the Reserve for Replacement Account will be prioritized. Payment plans to vendors for non-critical items will be established and followed; payment of management fees to the managing agent, Mental Health America of the Heartland, will be deferred as needed until cash flow improves. Effort will be made to make all payments due to the managing agent within the calendar year, and efforts to seek additional funding for the property to improve overall funds available and cash flow will continue. The President/CEO and Director, Housing will review the Reserve for Replacement Account at semi-monthly cash planning meetings to assure that deposits are not overlooked.
View Audit 35529
Finding 36903 (2022-001)
Significant Deficiency 2022
St. Luke's Health Care Clinic Dba Amador Health Center
NM
Eligibility
Management?s view: Management agrees with auditor recommendation. Refer to Corrective Action Plan for expected date of completion. Proposed corrective action: Continue to revisit procedures to ensure patients are placed on the correct sliding fee category based on information provided upon admissi...
Management?s view: Management agrees with auditor recommendation. Refer to Corrective Action Plan for expected date of completion. Proposed corrective action: Continue to revisit procedures to ensure patients are placed on the correct sliding fee category based on information provided upon admission and that the fee determination is reviewed and updated as needed. All front office staff and backup staff have and will continue to receive annual training from an expert on the sliding scale fee. The Office Manager has put steps in place to ensure proper data entry into the Electronic Medical Records system by front office staff. These steps include, detailed document outlining step by step instructions for data entry pertaining to SSF for office staff, periodic audits of patient charts and continued training of staff. Amador Health is implementing a new Electronic Health Records that is expected to streamline processes and provide additional training for staff. Anticipated correction date: September 15, 2023, allowing for implementation of new system and training. Responsible official: Eileen McKeen, CFO
View Audit 34825
Skokie School District #68
IL
Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
View Audit 32333
Finding 36901 (2022-001)
Significant Deficiency 2022
Maple-Claremont, Inc.
NY
HUD Housing Programs
Persons Responsible: Irene Math, CFO Karen Rosenthal, Controller View of Responsible Officials: To address this issue the monthly replacement reserve bank transfers have been set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Check list w...
Persons Responsible: Irene Math, CFO Karen Rosenthal, Controller View of Responsible Officials: To address this issue the monthly replacement reserve bank transfers have been set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Check list will be put in place for Maple- Claremont and a step is will be added to the to reconcile cash (review and post recurring bank transfer activity) quarterly. An additional step will be added to assess any future changes to the replacement reserve transfer levels when the Contract renews annually. Estimated completion date: March 2023
View Audit 25438
Finding 36900 (2022-002)
Significant Deficiency 2022
New Mexico Mortgage Finance Authority
NM
Subrecipient Monitoring § 200.332 § 200.521
Recommendation: We recommend the Authority design controls to ensure subrecipients are responding to and addressing questions and findings within its monitoring reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Views of responsible officials an...
Recommendation: We recommend the Authority design controls to ensure subrecipients are responding to and addressing questions and findings within its monitoring reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Views of responsible officials and planned corrective actions: MF A uses the Tracker database to track monitoring deadlines electronically. The Tracker automatically sends reminders to all staff in the department every two weeks to follow up with pending and outstanding monitoring issues. However, some staff were not using the Tracker as intended. The Director will enforce and monitor the use of the Tracker and ensure staff follow up on the monitorings by the required deadlines. Name of the person responsible for corrective action: Chief Housing Officer Planned completion date for corrective action plan: November 30, 2022
View Audit 28311
Finding 36898 (2022-001)
Significant Deficiency 2022
New Mexico Mortgage Finance Authority
NM
Subrecipient Monitoring § 200.332 § 200.521
Recommendation: We recommend the Authority design controls to ensure subrecipients are responding to and addressing questions and findings within its monitoring reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Views of responsible officials an...
Recommendation: We recommend the Authority design controls to ensure subrecipients are responding to and addressing questions and findings within its monitoring reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Views of responsible officials and planned corrective actions: MF A uses the Tracker database to track monitoring deadlines electronically. The Tracker automatically sends reminders to all staff in the department every two weeks to follow up with pending and outstanding monitoring issues. However, some staff were not using the Tracker as intended. The Director will enforce and monitor the use of the Tracker and ensure staff follow up on the monitorings by the required deadlines. Name of the person responsible for corrective action: Chief Housing Officer Planned completion date for corrective action plan: November 30, 2022
View Audit 28311
Finding 36897 (2022-002)
Significant Deficiency 2022
City of South Salt Lake
UT
Reporting Subrecipient Monitoring Period of Performance
Responsible Official?s Response: Management will file the initial project and expenditure report by December 31, 2022 and will submit all required subsequent reports by their applicable due dates.
Responsible Official?s Response: Management will file the initial project and expenditure report by December 31, 2022 and will submit all required subsequent reports by their applicable due dates.
View Audit 27813
Finding 36896 (2022-002)
Significant Deficiency 2022
Harrison County School District
MS
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency
2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. A...
2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. Anticipated completion date: June 30, 2023
View Audit 25582
Finding 36895 (2022-001)
Significant Deficiency 2022
Harrison County School District
MS
School Nutrition Programs Internal Control / Segregation of Duties Significant Deficiency
2022-001 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: Personnel and federal program directors will review coding of all employees prior to payment. Child nutrition program has been reimbursed the unallowed cost. c. Anticipated completion ...
2022-001 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: Personnel and federal program directors will review coding of all employees prior to payment. Child nutrition program has been reimbursed the unallowed cost. c. Anticipated completion date: June 30, 2023
View Audit 25582
Finding 36894 (2022-004)
Significant Deficiency 2022
Milwaukee Public Schools
WI
Allowable Costs / Cost Principles
Condition/Context: The numerator of the IEP ratio reported in the FY21 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 42 students. The ratio reported in the annual cost report was 33.21% and the ratio calculated based on the number of Medicaid-e...
Condition/Context: The numerator of the IEP ratio reported in the FY21 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 42 students. The ratio reported in the annual cost report was 33.21% and the ratio calculated based on the number of Medicaid-eligible students should have been 32.68%. The numerator and denominator of the IEP ratio were compared to the student listing. No sampling occurred for this test. Corrective Action Plan: We will review our standard operating procedures and correct them to make sure that IEP ratio is supported by a list of Medicaid-eligible students and a list of the total number of IEP students that receive a medical service. These procedures will include a 2nd check/review of the student list and IEP ratio. Currently, we can go back and correct the general statistical information since we haven?t been paid for FY21. Therefore, we have written PCG through email to request that they reopen the period to correct the IEP ratio. Name of the contact person or persons responsible: Michele Wilborn, Budget Analyst, Financial Planning & Budget Services Anticipated completion date: Correction to FY21: 02/21/2023 Correction to standard operating procedures: 03/15/2023
View Audit 28121
Finding 36832 (2022-001)
Significant Deficiency 2022
New Jersey City University
NJ
Matching / Level of Effort / Earmarking
The University agrees with the finding. The University has had a significant amount of staff turnover and reorganization in FY 2022, including in the grant?s office. The Interim Director of Research, Grants and Sponsored Programs reached out to the grant agency in March 2023 and will document all co...
The University agrees with the finding. The University has had a significant amount of staff turnover and reorganization in FY 2022, including in the grant?s office. The Interim Director of Research, Grants and Sponsored Programs reached out to the grant agency in March 2023 and will document all correspondence with the granting agency. The University will review its policies and procedures to communicate changes in level of effort to the granting agency in a timely manner and maintain documentation regarding the notification and any subsequent correspondence from the granting agency.
View Audit 35370
Finding 36831 (2022-003)
Material Weakness 2022
New Jersey City University
NJ
Cash Management
The University agrees with the finding and in order to ensure compliance, the University will drawdown funds when it is prepared to spend them in the allotted timeframe in accordance with grant agreements and requirements.
The University agrees with the finding and in order to ensure compliance, the University will drawdown funds when it is prepared to spend them in the allotted timeframe in accordance with grant agreements and requirements.
View Audit 35370
Finding 36830 (2022-002)
Material Weakness 2022
New Jersey City University
NJ
Material Weakness Reporting Internal Control / Segregation of Duties
The University agrees with the finding and acknowledges the finding was also reported in the previous fiscal year. Despite high staff turnover, the Director of the Financial Aid Office and in collaboration with the Associate Director for Enrollment Systems the issue is being addressed and rectified ...
The University agrees with the finding and acknowledges the finding was also reported in the previous fiscal year. Despite high staff turnover, the Director of the Financial Aid Office and in collaboration with the Associate Director for Enrollment Systems the issue is being addressed and rectified for FY 2023.
View Audit 35370
Finding 36828 (2022-004)
Material Weakness 2022
New Jersey City University
NJ
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement...
The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement. Any Pell Award that is disbursed but rejected or denied on COD will be cancelled off student accounts while the Financial Aid Office resolves the reason why a Pell Grant disbursement was rejected or denied. Some situations cannot be resolved within the 15-day window. It is therefore prudent for the University to remove the Pell disbursement and resolve the issue before re-disbursing the award. The new Policy will also include a pre-disbursement authorization process to confirm that the disbursement once requested will be accepted on COD, therefore reducing the risk of the University disbursing a Pell Award that will be rejected on COD. The University has also contracted with a PeopleSoft consultant to address the manual processes and develop a more automated business process.
View Audit 35370
B'nai B'rith Iii, Inc.
MA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management concurs with the finding that the monthly deposits to the replacement reserve were not made resulting in a shortfall of $5,926. b. Actions Taken or Planned on the Finding Management transferred $5,926 into the replacemen...
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management concurs with the finding that the monthly deposits to the replacement reserve were not made resulting in a shortfall of $5,926. b. Actions Taken or Planned on the Finding Management transferred $5,926 into the replacement reserve account on March 22, 2023 to cover the shortfall.
View Audit 34218 Questioned Costs: $1
Finding 36826 (2022-001)
Significant Deficiency 2022
Kingsbridge Heights Community Center, Inc.
NY
Subrecipient Monitoring Cash Management Reporting § 200.303
Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensu...
Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensure timely and accurate submission of all required reports. The vouchers are prepared by a staff accountant based on books and records of KHCC. The senior manager will review the vouchers for completeness and accuracy before submission. Further, budget vs actual analysis will be reviewed on a monthly basis by the Program Director or Chief Program Officer, and the Chief Executive Officer.
View Audit 32322
Finding 36823 (2022-001)
Material Weakness 2022
Shiloh Neighborhood Development Corporation
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326
Contact Person: Leslie Sutera, Business Manager/Clerk Expected Completion Date of Corrective Action Plan: This corrective action plan will be completed by the end fiscal year, June 30, 2023 CORRECTIVE ACTION PLAN FINDING 2022-001: Prevailing Wage Rate Internal Control and Compliance Response: I...
Contact Person: Leslie Sutera, Business Manager/Clerk Expected Completion Date of Corrective Action Plan: This corrective action plan will be completed by the end fiscal year, June 30, 2023 CORRECTIVE ACTION PLAN FINDING 2022-001: Prevailing Wage Rate Internal Control and Compliance Response: Include a clause requiring prevailing wage and weekly certified payrolls in any federal funded construction contract. Request weekly certified payrolls to correspond with invoices at the time they are received. STATUS OF PRIOR AUDIT FINDINGS FINDING 2021-001: Unrecorded Accounts Payable Response: Implemented
View Audit 32320
Finding 36822 (2022-005)
Significant Deficiency 2022
Milford Housing Authority
NE
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.303
Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Compl...
Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.
View Audit 24037
Finding 36821 (2022-004)
Significant Deficiency 2022
Milford Housing Authority
NE
Internal Control / Segregation of Duties Special Tests & Provisions Reporting
Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Res...
Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.
View Audit 24037
Finding 36819 (2022-002)
Material Weakness 2022
Darke County Educational Service Center
OH
Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking § 200.303 § 200.430
The Darke County Educational Service Center?s management will continue to review payroll calculations and believes this was an isolated error.
The Darke County Educational Service Center?s management will continue to review payroll calculations and believes this was an isolated error.
View Audit 26899
Finding 36818 (2022-002)
Significant Deficiency 2022
Herron High School, Inc.
IN
Equipment & Real Property Management § 200.313
Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-002 Equipment and Real Property Management (Repeat Finding 2021-002) Significant Deficiency Recommendation: The Auditor recommended the Organ...
Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-002 Equipment and Real Property Management (Repeat Finding 2021-002) Significant Deficiency Recommendation: The Auditor recommended the Organization develop a system of internal controls aligned with the applicable compliance requirements to properly track equipment acquisitions in the accounting records and to ensure a physical inventory is appropriately documented when completed. Planned Corrective Action: The Organization has implemented a location software for student devices that tracks the majority of the required information for devices that are live on the network. The Organization concurs that additional internal controls are necessary to ensure all compliance requirements are met. These controls will include exports from the location software for a periodic inventory as well as additional procedures for tracking defective devices. Further controls will be implemented to ensure that the inventory records are easily traced to the invoices retained in the financial records. Similar controls will be implemented to ensure proper tracking and inventory of all assets purchased with federal funds. The reorganization of the Business Office described above in 2022-001 will allow the Controller oversee the implementation of these controls and periodic internal audits to ensure adherence to all compliance requirements.
View Audit 35401
Finding 36817 (2022-001)
Material Weakness 2022
Herron High School, Inc.
IN
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303
Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-001 Risk Assessment Process Related to Compliance Requirements (Repeat Finding 2021-001) Material Weakness Recommendation: The Auditor recommended additional resources be allocated to federal award compli...
Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-001 Risk Assessment Process Related to Compliance Requirements (Repeat Finding 2021-001) Material Weakness Recommendation: The Auditor recommended additional resources be allocated to federal award compliance to review federal award provisions and requirements, evaluate risks of noncompliance, and respond to such risks through internal controls. The process should include methods to identify and communicate changes to federal award requirements to all key individuals within the Organization and to verify internal controls are implemented correctly and are operating effectively. Planned Corrective Action: As the organization has grown, compliance of federal programs has become decentralized. We agree that additional resources need to be added to ensure compliance with all state and federal awards. The Organization is adding additional capacity to the Business Office to centralize the compliance and reporting responsibilities. The Organization has recently had the opportunity to redesign the job description of the Controller. To allow the Controller more capacity for compliance and reporting responsibilities, an accounts payable position will be added by the end of Fiscal Year 2023. The Controller will attend appropriate trainings to ensure a full understanding of all requirements. This should be fully implemented by mid-2023.
View Audit 35401
Asi Kansas City, Inc.
MN
Questioned Costs HUD Housing Programs
ASI KANSAS CITY, INC. HUD PROJECT NO. 084-HD054 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Kansas City, Inc. respectfully submits the following corrective action plan for the year ended June 30, ...
ASI KANSAS CITY, INC. HUD PROJECT NO. 084-HD054 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Kansas City, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project did not make three months of HUD required deposits into its replacement for reserve account. Recommendation: The Project should deposit $8,800 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $8,800 into the replacement reserve account in July 2022 when it realized the error. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 36126 Questioned Costs: $1
Finding 36812 (2022-002)
Significant Deficiency 2022
National Trust for Historic Preservation in the United States
DC
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.430
2022-002 INTERNAL CONTROL OVER COMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED, ALLOWABLE COST/COST PRINCIPLES ? PAYROLL ACTIVITIES The National Trust has implemented new procedures in fiscal year 2023 requiring supervisors to review and approve time charged to federal awards through the ADP timekee...
2022-002 INTERNAL CONTROL OVER COMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED, ALLOWABLE COST/COST PRINCIPLES ? PAYROLL ACTIVITIES The National Trust has implemented new procedures in fiscal year 2023 requiring supervisors to review and approve time charged to federal awards through the ADP timekeeping system in addition to the reviews performed by finance staff as part of ongoing monitoring of federal awards, including approval of time incurred during the fiscal year prior to implementation of new procedures. Individual(s) Responsible for Corrective Action Plan: Laura Bracis Chief Financial Officer 202-588-6153 Anticipated Completion Date: June 30 , 2023
View Audit 32413
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