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Corrective Action Plans

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Spectrum Ringwood Apartments, Inc.
NJ
HUD Housing Programs
The three remaining monthly deposits for 2024 were made in January 2025. Management will perform a review of monthly deposits at mid-year and before year-end to ensure that all twelve deposits are made within the calendar year.
The three remaining monthly deposits for 2024 were made in January 2025. Management will perform a review of monthly deposits at mid-year and before year-end to ensure that all twelve deposits are made within the calendar year.
View Audit 346377
Spectrum Closter Apartments, INC
NJ
HUD Housing Programs
The three remaining monthly deposits for 2024 were made in January 2025. Management will perform a review of monthly deposits at mid-year and before year-end to ensure that all twelve deposits are made within the calendar year.
The three remaining monthly deposits for 2024 were made in January 2025. Management will perform a review of monthly deposits at mid-year and before year-end to ensure that all twelve deposits are made within the calendar year.
View Audit 346376
Spectrum River Vale Apartments, INC
NJ
HUD Housing Programs
The three remaining monthly deposits for 2024 were made in January 2025. Management will perform a review of monthly deposits at mid-year and before year-end to ensure that all twelve deposits are made within the calendar year.
The three remaining monthly deposits for 2024 were made in January 2025. Management will perform a review of monthly deposits at mid-year and before year-end to ensure that all twelve deposits are made within the calendar year.
View Audit 346375
Finding 528331 (2024-001)
Significant Deficiency 2024
Panhandle Public Health District
NE
Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512
Panhandle Public Health District engaged with a firm demonstrating the capacity to perform PPHD's audit in time for the required submission deadline to the Federal Audit Clearing House. PPHD engaged HBE LLP from Lincoln, NE to conduct audits of Fiscal Year 2024, 2025, and 2026. Subsequent engagement...
Panhandle Public Health District engaged with a firm demonstrating the capacity to perform PPHD's audit in time for the required submission deadline to the Federal Audit Clearing House. PPHD engaged HBE LLP from Lincoln, NE to conduct audits of Fiscal Year 2024, 2025, and 2026. Subsequent engagement planning will prioritize timely repo11ing.
View Audit 346374
Finding 528310 (2024-005)
Significant Deficiency 2024
Workforce Dev Bd of Flagler & Volusia CO Dba Careersource Flagler Volu
FL
Subrecipient Monitoring
2024-005 – WIOA Cluster – Subrecipient Financial Monitoring This finding recommends the Organization completes subrecipient financial monitoring for FY24 for the WIOA cluster to comply with the grant compliance requirements, to implement additional controls over subrecipient monitoring going forwar...
2024-005 – WIOA Cluster – Subrecipient Financial Monitoring This finding recommends the Organization completes subrecipient financial monitoring for FY24 for the WIOA cluster to comply with the grant compliance requirements, to implement additional controls over subrecipient monitoring going forward, and to verify that subrecipients get all required audits completed. The Organization is working toward completing this subrecipient financial monitoring and will continue to improve controls in this area during FY25 after the consolidation.
View Audit 346369
Audubon Area Community Services, Inc.
KY
Reporting
Action Taken: We obtained information from the related funding source for the preparation of the FY 2024 SEFA. There was some confusion regarding the information presented in the report regarding the state and federal amounts. This matter has been clarified for future reporting periods.
Action Taken: We obtained information from the related funding source for the preparation of the FY 2024 SEFA. There was some confusion regarding the information presented in the report regarding the state and federal amounts. This matter has been clarified for future reporting periods.
View Audit 346362
Audubon Area Community Services, Inc.
KY
Reporting
Action Taken: Personnel responsible for preparing and reviewing FFRs will be instructed to ensure all line items reconcile to supporting documentation.
Action Taken: Personnel responsible for preparing and reviewing FFRs will be instructed to ensure all line items reconcile to supporting documentation.
View Audit 346362
Finding 528301 (2024-001)
Significant Deficiency 2024
Miles College
AL
Student Financial Aid Reporting Subrecipient Monitoring
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opp...
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements. Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
View Audit 346360
Finding 528298 (2024-002)
Significant Deficiency 2024
West Virginia Public Transit Association
WV
Reporting Internal Control / Segregation of Duties
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors' concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manage...
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors' concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager will submit all future grant reports to a member of the West Virginia Public Transit Association Board. This approval will be documented in writing.
View Audit 346351
West Virginia Public Transit Association
WV
Reporting
GRANT REPORTING RECONCILIATION Department of Health and Human Services 93.788 Data will be entered into the accounting system timely each month and management will utilize the data from the accounting system to prepare grant reports moving forward. Management will reconcile the financial data inclu...
GRANT REPORTING RECONCILIATION Department of Health and Human Services 93.788 Data will be entered into the accounting system timely each month and management will utilize the data from the accounting system to prepare grant reports moving forward. Management will reconcile the financial data included in the grant reports to the accounting system prior to submission to the grantor. Additionally, both the third party accounting firm and West Virginia Public Transit Association's Treasurer will review the accounting system monthly to ensure accuracy and completeness.
View Audit 346351
Finding 528296 (2024-001)
Significant Deficiency 2024
National Health Care for the Homeless Council, Inc.
TN
Period of Performance Reporting Significant Deficiency
Corrective Action: More than one person has been given access to the portal to upload financial reports in case of turnover or other unforeseen circumstances. Person Responsible: Melinda Graham, Director of Finance Timing for Implementation: Effective October 1, 2024
Corrective Action: More than one person has been given access to the portal to upload financial reports in case of turnover or other unforeseen circumstances. Person Responsible: Melinda Graham, Director of Finance Timing for Implementation: Effective October 1, 2024
View Audit 346341
Finding 528294 (2024-002)
Material Weakness 2024
Ascension Health Alliance D/b/a Ascension
MO
Procurement, Suspension & Debarment Reporting
Finding 2024-002 – Procurement, Suspension and Debarment Identification of the federal program: Federal Grantor: United States Department of Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: Kansas Department for Aging and Disa...
Finding 2024-002 – Procurement, Suspension and Debarment Identification of the federal program: Federal Grantor: United States Department of Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: Kansas Department for Aging and Disability Services Ascension Ministry Market: Kansas Pass-Through Award Number: N0237723 Pass-Through Award Period: 07/01/2023-06/30/2026 Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: Not applicable Pass-Through Award Period: 03/03/2021-12/31/2026 Views of responsible officials: Controls were subsequently performed during fiscal year 2025 for the 2024 fiscal year files, with no errors identified. Management has emphasized to the Compliance Investigations & Incidents team the importance of the timely execution of these controls going forward. Management will update the validation process document to set expectations of timely quarterly reconciliations of the vendor files sent to the third-party vendor. Responsible Official: Leia Olsen, Lead System Compliance & Investigations Counsel Anticipated completion date: July 1, 2025
View Audit 346340
Finding 528293 (2024-001)
Material Weakness 2024
Ascension Health Alliance D/b/a Ascension
MO
Allowable Costs / Cost Principles Reporting Cash Management
Finding 2024-001 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Identification of the federal program: Federal Grantor: United States Department of Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass...
Finding 2024-001 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Identification of the federal program: Federal Grantor: United States Department of Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: Michigan Health & Hospital Association Ascension Ministry Market: Michigan Pass-Through Award Number: SLFRP0127 Pass-Through Award Period: 12/01/2021-09/30/2023 Views of responsible officials: Ascension will reinforce the importance of timely approval of timecards for those participating in grant activities. For this grant, Ascension was allowed to identify eligible expenditures retrospectively; thus, grant-specific approval processes were not performed. All expenditures submitted for reimbursement were validated for adherence to the terms and conditions of the award. Responsible Official: Rob Madsen, Director of Accounting and Reporting, Grants & Research Anticipated completion date: May 1, 2025
View Audit 346340
Schuyler-Industry Community Unit School District No. 5
IL
Subrecipient Monitoring Reporting § 200.328
Condition: The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan: The District will submit accurate expenditure reports in the future regardless of the project end date. Anticipated Date of Completion: July 1, 2024. Name of ...
Condition: The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan: The District will submit accurate expenditure reports in the future regardless of the project end date. Anticipated Date of Completion: July 1, 2024. Name of Contact Person: Dr. Beau Fretueg, Superintendent. Management Response: We will review grant expenditures on a quarterly basis and submit accurate expenditure reports to the ISBE as required.
View Audit 346328
Town of Charlton, Ma
MA
Reporting Program Income § 200.328
Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure Reports overstated expenditures by $821,704. Corrective Action Planned: We, the Town of Charlton, plan to correct our overstated expenditures by correcting the reporting that we submit to the U.S. Treasury and ...
Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure Reports overstated expenditures by $821,704. Corrective Action Planned: We, the Town of Charlton, plan to correct our overstated expenditures by correcting the reporting that we submit to the U.S. Treasury and updating to reconcile to what was actually paid and processed by the Town out of ARPA funds. Anticipated Completion Date: April 30, 2025 Contact: Ashley Obrzut, Finance Director, Town of Charlton
View Audit 346317
Finding 528272 (2024-001)
Significant Deficiency 2024
Columbia County District School Board
FL
Questioned Costs Subrecipient Monitoring § 200.403 § 200.431
Planned Corrective Action: The District agrees with the finding. We will work with DOE and other district finance officers to ensure processes going forward are accurate and appropriate with no programs being overcharged. Anticipated Completion Date: 06/30/2025 Responsible Contact Person: Lindsay...
Planned Corrective Action: The District agrees with the finding. We will work with DOE and other district finance officers to ensure processes going forward are accurate and appropriate with no programs being overcharged. Anticipated Completion Date: 06/30/2025 Responsible Contact Person: Lindsay Laxton, CFO
View Audit 346313 Questioned Costs: $1
Finding 528266 (2024-001)
Significant Deficiency 2024
Community College of Allegheny County
PA
Policies and procedures related to the preparation and review of the financial statements and the SEFA are being reviewed for efficacy. Participants within the College’s Finance and Accounting functions that participated in the year-end reconciliation process and completion of audit related material...
Policies and procedures related to the preparation and review of the financial statements and the SEFA are being reviewed for efficacy. Participants within the College’s Finance and Accounting functions that participated in the year-end reconciliation process and completion of audit related materials, were new to their roles this audit season. Given the challenges encountered this year, the requirements for timely completion of monthly and annual financial reporting efforts has been reinforced with all personnel involved with financial statement and audit preparation activities. The Vice President of Finance/CFO (VPCFO) has met with the team to create a financial statement calendar for each monthly close and related tasks. Each party responsible, from the Controller to the Accounting Clerks have specific responsibilities during the preparation process with assigned dates for completion of such tasks. This calendar has been discussed with, and distributed to, the Accounting/Finance team to ensure timely financial statement production. The Controller will be responsible for holding individuals responsible to meet the deadlines. The process begins with report running to begin the compilation process of monthly financial statements and supporting schedules and ends with the production of the final monthly Board Package. The Controller will meet with the Director of Accounting on an ongoing basis during each production cycle to confirm necessary reports are completed and summarization of the financial statements are on time. The Controller will be responsible for final review and distribution of Package to the VPCFO for monthly Board review. This same process will take place for the year end audit. The VPCFO has also met with the team to update the year end close schedule for a timely annual close and audit completion. Finance and Accounting staff are currently reviewing and updating the existing year-end process to ensure that all significant tasks and duties are documented and assigned. This effort will be completed by May 1, 2025, with the updated closing and audit procedures being utilized for subsequent audits. The procedure review and update process will be completed annually. The drafting of the SEFA will be completed by the Restricted Funds Accountant and reviewed for accuracy by the Director of Accounting and the Controller. The procedure is being updated within the process outlined above and will also be completed by May 1, 2025. These instructions include the process to be used for summarization of restricted funds monthly and annually for the SEFA compilation. Further, the Board of Trustees Finance Committee has mandated that a meeting with management and auditors in September will be held each year to review the College’s audit preparedness status and the timeline ensures the timely and accurate preparation of the financial statements and SEFA by management. Finally, the College’s Human Resources department has streamlined hiring processes to minimize position vacancy thereby enhancing process efficiency and continuity. Additionally, there is an increased focus within the Finance area to expedite hiring for vacant positions to minimize future occurrences of turnover-related issues
View Audit 346311
Millikin University
IL
Questioned Costs Student Financial Aid Special Tests & Provisions
2024-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...
2024-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379- Year Ended June 30, 2024 Condition: The College did not properly calculate the refunds for withdrawal students for 1 out of the 8 students tested (12.5%) due to using incorrect student status for Pell. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions and a repeat of prior year finding 2023-002. Statistical sampling was not used. Management Response: The incident identified above was made due to a system error which caused one course to appear twice on the student resulting in incorrect full-time status, which in tum resulted in the SIS calculating the return of title IV funds incorrectly. Corrective Action Plan: Each student will be manually reviewed and verified for accuracy for credit hours enrolled and credit hours billed to cross check student enrollment status prior to completing R2T4. In addition, moving forward all R2T4 calculations will be done in COD to ensure accuracy of the funds required to be returned. Responsible Person: Chilwana Thompson, Director Implementation Date: 10/25/2024
View Audit 346296 Questioned Costs: $1
Finding 528264 (2024-005)
Material Weakness 2024
Housing Authority of the City of Newton, Kansas
KS
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
Finding 2024 – 005: Deposit Collateralization We agree with the finding as Union State Bank had bonds, they had listed which did qualify meet HUDs requirements. We will work with the Union State Bank to make sure all collateral pledged meets HUD requirements.
Finding 2024 – 005: Deposit Collateralization We agree with the finding as Union State Bank had bonds, they had listed which did qualify meet HUDs requirements. We will work with the Union State Bank to make sure all collateral pledged meets HUD requirements.
View Audit 346293
Finding 528263 (2024-004)
Material Weakness 2024
Housing Authority of the City of Newton, Kansas
KS
Special Tests & Provisions Eligibility HUD Housing Programs
Finding 2024 – 2004: Internal Control Structure While I reviewed files and rent collections throughout the year, I did not take the time to make a list of the files. Going forward, any file I conduct a review of will be listed in a excel spread.
Finding 2024 – 2004: Internal Control Structure While I reviewed files and rent collections throughout the year, I did not take the time to make a list of the files. Going forward, any file I conduct a review of will be listed in a excel spread.
View Audit 346293
Finding 528262 (2024-003)
Material Weakness 2024
Housing Authority of the City of Newton, Kansas
KS
Questioned Costs HUD Housing Programs Material Weakness
Finding 2024-003: Voucher Management System Reporting NHA Corrective Action: Due to the timing of the agency receiving the Financial Statements after the due date of the VMS, it wasn’t possible to reconcile the VMS to finial numbers, therefore some estimations were made during that time. Newt...
Finding 2024-003: Voucher Management System Reporting NHA Corrective Action: Due to the timing of the agency receiving the Financial Statements after the due date of the VMS, it wasn’t possible to reconcile the VMS to finial numbers, therefore some estimations were made during that time. Newton Housing Authority had the full intention of contracting the fee accounting firm to complete the reports. There were some complications with granting the firm access to our WASS system. Since the roles were removed from the Executive Director, then assigned to the board chair the task at hand complicated the process further. The board chair couldn’t assign the roles as she didn’t have the right roles for her to assign. The assignment of the roles to board chair has been completed, the fee accountant has corrected the remaining reports and is completing them as needed with someone reviewing the report including the Executive Director prior to submission.
View Audit 346293 Questioned Costs: $1
Housing Authority of the City of Newton, Kansas
KS
HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding 2024-002: Allowable Activities NHA Corrective Action: A new study has been completed by the administrative staff then reviewed by the fee accounting staff. The percentage of allocation has been adjusted according to the time spent on each program. With those results the percentages of t...
Finding 2024-002: Allowable Activities NHA Corrective Action: A new study has been completed by the administrative staff then reviewed by the fee accounting staff. The percentage of allocation has been adjusted according to the time spent on each program. With those results the percentages of the time allocation increased. The agency was transferring funds on a regular basis by the old percentage estimation which was less than the new time study percentage. The percentage of allocation was more than the estimation which then created a larger deficit of repayment. Now that the percentage has been determined the estimated amount will be more accurate percentages. It has been difficult to get financial statements in time to make a transfer of percentages for the exact amount. Going forward, the fee accounting firm will complete the monthly financial reports and will add a transmittal letter. Voucher program’s reimbursement of Public Housing Funds will be based on each month’s transmittal letter which will allow for exact reimbursement of prior month along with estimate of the current month. Allocated expenses once the financials are received from the fee accountant.
View Audit 346293
Town of Arrowsic
ME
Internal Control / Segregation of Duties Subrecipient Monitoring
Finding: Reconciliation of the Town’s Accounting Records During the audit, we proposed 20 journal entries to be recorded by management of which 8 were material. Name of contact person responsible for corrective action: Eileen Bonine, Treasurer Anticipated completion date: June 30, 2025 Corrective Ac...
Finding: Reconciliation of the Town’s Accounting Records During the audit, we proposed 20 journal entries to be recorded by management of which 8 were material. Name of contact person responsible for corrective action: Eileen Bonine, Treasurer Anticipated completion date: June 30, 2025 Corrective Action Plan: This was mostly due to turnover of Town personnel and implementation of a new accounting software, which resulted in issues with beginning balances and reconciliation of accounts. Management realizes the importance of performing reconciliations and is in the process developing processes for future reconciliations
View Audit 346292
Town of Arrowsic
ME
Internal Control / Segregation of Duties
Finding: Segregation of Duties The assignment of responsibilities to the Town’s General Fund accounting staff did not provide for optimum segregation of duties between those responsible for the custody of assets, authorization of transactions, and recording of accounting transactions. Name of contac...
Finding: Segregation of Duties The assignment of responsibilities to the Town’s General Fund accounting staff did not provide for optimum segregation of duties between those responsible for the custody of assets, authorization of transactions, and recording of accounting transactions. Name of contact person responsible for corrective action: Eileen Bonine, Treasurer Anticipated completion date: June 30, 2025 Corrective Action Plan: The Selectboard has been made aware of the deficiency in segregation of duties and is willing to accept the risk associated with the current delegation of duties. The Treasurer reconciles the bank statements and prepares a financial report for review by the Selectboard at regular monthly meetings.
View Audit 346292
Finding 528252 (2024-001)
Material Weakness 2024
Sylvan Heights Science Charter School
PA
Internal Control / Segregation of Duties Reporting
The School had established processes to ensure the accuracy of required reports. For the PDE Reconciliation of Cash on Hand Quarterly Reports, all filings were reviewed with management immediately following submission. Given the low risk of material misstatement associated with these reports, the ex...
The School had established processes to ensure the accuracy of required reports. For the PDE Reconciliation of Cash on Hand Quarterly Reports, all filings were reviewed with management immediately following submission. Given the low risk of material misstatement associated with these reports, the existing procedures were effective in ensuring compliance. For the annual report, management conducted all reviews, discussions and approvals prior to submission; however, the review process was not formally documented. To strengthen internal controls, the School will implement a process to ensure that all reviews and approvals are documented in advance of submission. This will provide clear evidence of oversight while maintaining the efficiency of the reporting process. This is further evidenced by the Principal/CAO providing documented approval of the most recent report submission.
View Audit 346288
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