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Corrective Action Plans

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Finding 544466 (2024-004)
Significant Deficiency 2024
Housing Authority of the City of Greensboro
NC
Allowable Costs / Cost Principles
2024-004 ALN 14.850 – Public Housing Operating Fund – Allowable Costs - Disbursements The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, E...
2024-004 ALN 14.850 – Public Housing Operating Fund – Allowable Costs - Disbursements The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2025
View Audit 351142
Finding 544465 (2024-002)
Significant Deficiency 2024
Housing Authority of the City of Greensboro
NC
Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs
2024-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristi...
2024-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2025
View Audit 351142
Finding 544464 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Greensboro
NC
HUD Housing Programs Subrecipient Monitoring Eligibility
2024-001 ALN 14.850 – Public Housing Operating Fund - Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Pr...
2024-001 ALN 14.850 – Public Housing Operating Fund - Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2025
View Audit 351142
Castleton Homes, Inc.
MD
Questioned Costs Reporting Matching / Level of Effort / Earmarking
During September 2024, the $375 deposit was paid to the reserve for replacement account.
During September 2024, the $375 deposit was paid to the reserve for replacement account.
View Audit 351141 Questioned Costs: $1
Finding 544459 (2024-002)
Significant Deficiency 2024
Community Clinic of Maui, Inc.
HI
Special Tests & Provisions Subrecipient Monitoring Eligibility
Federal Award Findings and Questioned Costs: Finding 2024.002 - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken Mana...
Federal Award Findings and Questioned Costs: Finding 2024.002 - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken Management recently migrated their electronic health records from AthenaPractice and Dentrix to EPIC. EPIC is programmed to calculate the sliding fee discount based upon the Family Size and Income that is entered into the system, unlike Dentrix which did not have this capability. In addition, monthly audits are conducted by the Billing Department to ensure that the supporting documentation matches the information entered into EPIC. If there are any question regarding this plan, please e-mail Monique van der Aa at monique@ccmaui.org. Sincerely, Monique van der Aa Chief Financial Officer
View Audit 351137
Finding 544455 (2024-001)
Material Weakness 2024
Bluffton-Harrison Metropolitan School District
IN
Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Fede...
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement compliance requirements. Context: For one of the two small purchase method procurements sampled for testing, we noted that the School Corporation did not obtain quotes from an adequate number of qualified sources. The sample item amount disbursed was $126,265 in FY23 and $59,748 in FY24 for food service equipment. The School Corporation was unable to provide support for the number of quotes obtained and a signed contract. The School Corporation was also not able to provide support that a suspension and debarment check was performed on the vendor. Corrective Action Plan: The School Corporation will implement internal control procedures to ensure the School Corporation is following their procurement policy to comply with state and federal requirements pertaining to procurement and suspension and debarment. The School Corporation will ensure that suspension and debarment checks are performed on vendors before entering into a contract and support will be maintained to show that the School Corporation followed policy and met state and federal compliance requirements. Person responsible for implementation and projected implementation date: The Food Services Director, Treasurer and Superintendent will oversee the implementation of the corrective action plan. The corrective action plan will be implemented immediately.
View Audit 351135
Finding 544454 (2024-004)
Significant Deficiency 2024
Ivy Tech Community College of Indiana
IN
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
FINDING 2024-004 (Auditor Assigned Reference Number) Finding Subject: TRIO – Special Tests and Provisions – Core Curriculum in the Upward Bound Program Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. ...
FINDING 2024-004 (Auditor Assigned Reference Number) Finding Subject: TRIO – Special Tests and Provisions – Core Curriculum in the Upward Bound Program Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The college will develop an internal control system to ensure compliance with the Special Test and Provisions – Core Curriculum Instruction in the Upward Bound Program requirements. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025.
View Audit 351125
Finding 544452 (2024-003)
Material Weakness 2024
Ivy Tech Community College of Indiana
IN
Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.329
FINDING 2024-003 (Auditor Assigned Reference Number) Finding Subject: TRIO - Reporting Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We co...
FINDING 2024-003 (Auditor Assigned Reference Number) Finding Subject: TRIO - Reporting Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The college will develop an internal control system to ensure compliance with the requirement related to the TRIO reporting compliance requirement. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025. The Student Support Services APR process was corrected in April 2024, a query interfacing with Banner to identify errors in the APRs submitted by each campus, was created.
View Audit 351125
Finding 544449 (2024-002)
Significant Deficiency 2024
Ivy Tech Community College of Indiana
IN
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
FINDING 2024-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We ...
FINDING 2024-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The college will develop an internal control system to ensure compliance with TRIO – Eligibility requirements. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025.
View Audit 351125
Finding 544448 (2024-001)
Significant Deficiency 2024
Ivy Tech Community College of Indiana
IN
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303
FINDING 2024-001 (Auditor Assigned Reference Number) Finding Subject: Economic Adjustment Assistance - Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ex...
FINDING 2024-001 (Auditor Assigned Reference Number) Finding Subject: Economic Adjustment Assistance - Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The college will develop an internal control that is documented for the Special Tests and Provisions - Wage Rate Requirement. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025.
View Audit 351125
Finding 544445 (2024-002)
Significant Deficiency 2024
Rice Lake Housing Authority
WI
Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral. Completion Date: June 30, 2025
Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral. Completion Date: June 30, 2025
View Audit 351122
Finding 544444 (2024-001)
Significant Deficiency 2024
Rice Lake Housing Authority
WI
Internal Control / Segregation of Duties Reporting
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing
View Audit 351122
Finding 544443 (2024-001)
Significant Deficiency 2024
Pine Bluff School District
AR
Equipment & Real Property Management § 200.313
The District immediately took corrective action by adding the items to the equipment subsidiary ledger. The District acknowledges the need to further strengthen the internal control process to prevent similar failures in the future. In addition to strengthening internal controls, the District has ...
The District immediately took corrective action by adding the items to the equipment subsidiary ledger. The District acknowledges the need to further strengthen the internal control process to prevent similar failures in the future. In addition to strengthening internal controls, the District has sought ancillary services to improve the management of equipment and the recording of items to the equipment subsidiary ledger.
View Audit 351117
Finding 544442 (2024-001)
Significant Deficiency 2024
Delaware Community Foundation INC
DE
To address the identified noncompliance with 2 CFR Part 200 Subpart F §200.423 and §200.438, the organization will implement the following corrective actions:1. Repayment of Questioned Costs o The organization will reimburse the Federal grant for the identified overcharge of $3,565 within 30 days.2....
To address the identified noncompliance with 2 CFR Part 200 Subpart F §200.423 and §200.438, the organization will implement the following corrective actions:1. Repayment of Questioned Costs o The organization will reimburse the Federal grant for the identified overcharge of $3,565 within 30 days.2. Enhanced Compliance Review Procedures o A comprehensive review of all Federal grant expenditures will be conducted to ensure compliance with 2 CFR Part 200 allowable cost principles.3. Staff Training and Awareness o Annual refresher training sessions will be scheduled to reinforce compliance requirements.4. Strengthening Internal Controls o A quarterly internal audit will be conducted to identify and rectify any potential noncompliance issues before submission of financial reports.The organization is committed to implementing these corrective measures by April 15, 2025 to ensure full compliance with Federal grant regulations.
View Audit 351112
Finding 544437 (2024-005)
Significant Deficiency 2024
City of Portsmouth
OH
Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.344
Period of Performance Recommendation: We recommend that the City of Portsmouth review its procedures to ensure that expenditures charged to the program are incurred within the grant’s period of performance. Explanation of disagreement with audit finding: NO Action taken in response to finding: Rev...
Period of Performance Recommendation: We recommend that the City of Portsmouth review its procedures to ensure that expenditures charged to the program are incurred within the grant’s period of performance. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review grant related procedures to ensure all expenditures take place during the grant period. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Crimer, Patrick Fletcher, & Kyera Pope. Planned completion date for corrective action plan: 6/30/25
View Audit 351108 Questioned Costs: $1
Finding 544433 (2024-004)
Significant Deficiency 2024
City of Portsmouth
OH
Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303
Allowable Activities – Gift Card Recommendation: We recommend that the City develop and distribute clear guidelines on the documentation requirements for the assistance program and provide training for staff on the importance of obtaining and maintaining proper documentation and adhering to interna...
Allowable Activities – Gift Card Recommendation: We recommend that the City develop and distribute clear guidelines on the documentation requirements for the assistance program and provide training for staff on the importance of obtaining and maintaining proper documentation and adhering to internal controls. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review and evaluate the policies for safeguarding assets and maintaining better records and reconciliation procedures. Name(s) of the contact person(s) responsible for corrective action: Temeka Mayes, Trey Burke Planned completion date for corrective action plan: 6/30/25
View Audit 351108 Questioned Costs: $1
Finding 544429 (2024-003)
Significant Deficiency 2024
City of Portsmouth
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency § 200.303
Allowable Activities – Gift Card Controls Recommendation: We recommend that the City review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently performed. Explanation of disagreement with audit find...
Allowable Activities – Gift Card Controls Recommendation: We recommend that the City review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently performed. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review and evaluate the policies for safeguarding assets and maintaining better records and reconciliation procedures. Name(s) of the contact person(s) responsible for corrective action: Temeka Mayes, Trey Burke Planned completion date for corrective action plan: 6/30/25
View Audit 351108
Finding 544424 (2024-002)
Material Weakness 2024
City of Portsmouth
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
FFATA Reporting Prior Year Finding: 2023-004 Recommendation: We recommend the City establish procedures and internal controls to ensure that all required sub awards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each sub award. Exp...
FFATA Reporting Prior Year Finding: 2023-004 Recommendation: We recommend the City establish procedures and internal controls to ensure that all required sub awards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each sub award. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review City’s policy, procedures, and internal controls to ensure the required sub awards and reported timely and accurately to FSRS. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Crimer, Patrick Fletcher, & Kyera Pope. Planned completion date for corrective action plan: 06/30/25
View Audit 351108
City of Oxnard
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Eligibility § 200.430
The Department will conduct a formal review of its processes and policies to identify potential weaknesses in the payroll timekeeping and approval process, and will update its policies and procedures to align with the roles and responsibilities of those involved in rostering and timekeeping. The dep...
The Department will conduct a formal review of its processes and policies to identify potential weaknesses in the payroll timekeeping and approval process, and will update its policies and procedures to align with the roles and responsibilities of those involved in rostering and timekeeping. The department has already taken corrective action to ensure that duty chiefs are finalizing the rosters before the end of their shift and making it the responsibility of the timekeeper to initiate action when finalization by the Duty Chiefs has not occurred so the timekeepers review process can be completed.
View Audit 351106
City of Oxnard
CA
Reporting Cash Management
The department will develop a contingency plan and training procedures to ensure continuity of grant procedures and a review process to ensure reporting accuracy.
The department will develop a contingency plan and training procedures to ensure continuity of grant procedures and a review process to ensure reporting accuracy.
View Audit 351106
Finding 544420 (2024-002)
Significant Deficiency 2024
City of Oxnard
CA
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting
The City will improve its internal controls by implementing a new policy and procedures that will: (1) require staff to annually participate in HUD trainings related to federal grant reporting, (2) require management and staff to meet monthly to discuss and track federal reporting requirements and r...
The City will improve its internal controls by implementing a new policy and procedures that will: (1) require staff to annually participate in HUD trainings related to federal grant reporting, (2) require management and staff to meet monthly to discuss and track federal reporting requirements and review a listing of subaward agreements and (3) require staff to submit the Cash on Hand Report quarterly and the FFATA Report monthly.
View Audit 351106
Finding 544418 (2024-001)
Significant Deficiency 2024
City of Oxnard
CA
Questioned Costs Program Income Allowable Costs / Cost Principles § 200.307
The City will improve its internal controls by implementing a new policy and procedures that will require staff training and outline detailed procedures for complying with program income regulations. The policy will: (1) require staff to annually participate in HUD trainings related to program incom...
The City will improve its internal controls by implementing a new policy and procedures that will require staff training and outline detailed procedures for complying with program income regulations. The policy will: (1) require staff to annually participate in HUD trainings related to program income, (2) require staff to immediately deposit and reconcile program income upon receipt, (3) require staff to prepare a monthly program income report and (4) require management to review the program income report to ensure program income is applied to eligible expenses prior to drawing down grant funds.
View Audit 351106 Questioned Costs: $1
Stoneboro Development Corporation 033-11048
PA
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Stoneboro Development Corporation Stoneboro, Pennsylvania CORRECTIVE ACTION PLAN March 25, 2025 U.S. Department of Housing and Urban Development City Crescent Building 10 South Howard Street Baltimore, Maryland 21201-2505 Stoneboro Development Corporatio...
Stoneboro Development Corporation Stoneboro, Pennsylvania CORRECTIVE ACTION PLAN March 25, 2025 U.S. Department of Housing and Urban Development City Crescent Building 10 South Howard Street Baltimore, Maryland 21201-2505 Stoneboro Development Corporation respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Market Interest Rate, Assistance Listing #14.155 Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2024-002 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the annual financial reports to HUD are submitted once the audits are back on track with the scheduled due dates. If HUD has questions regarding this corrective action plan, please call (412) 246-9213. Sincerely yours, Trisha Jester Director of Multifamily Housing Arbors Management, Inc. Managing Agent
View Audit 351103
Stoneboro Development Corporation 033-11048
PA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Stoneboro Development Corporation Stoneboro, Pennsylvania CORRECTIVE ACTION PLAN March 25, 2025 U.S. Department of Housing and Urban Development City Crescent Building 10 South Howard Street Baltimore, Maryland 21201-2505 Stoneboro Development Corporatio...
Stoneboro Development Corporation Stoneboro, Pennsylvania CORRECTIVE ACTION PLAN March 25, 2025 U.S. Department of Housing and Urban Development City Crescent Building 10 South Howard Street Baltimore, Maryland 21201-2505 Stoneboro Development Corporation respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Market Interest Rate, Assistance Listing #14.155 Recommendation: We recommend that management and the board of directors continue to work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage payments and escrow deposits. Action Taken: We agree with Finding 2024-001 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company is increasing advertising to fill vacancies and submitting special claims requests to improve the cash flow. Additionally, the new management company is working with the lender to make additional mortgage payments and escrow deposits as cash flow permits. If HUD has questions regarding this corrective action plan, please call (412) 246-9213. Sincerely yours, Trisha Jester Director of Multifamily Housing Arbors Management, Inc. Managing Agent
View Audit 351103 Questioned Costs: $1
Finding 544407 (2024-002)
Material Weakness 2024
Yuma County Intergovernmental Public Transportation Authority
AZ
Procurement, Suspension & Debarment § 200.318 § 200.326
Due to going out twice with this RFP during FY23/24 in order to try and receive more sealed bids the contract did not get awarded until July 1, 2024 falling into the FY24/25.
Due to going out twice with this RFP during FY23/24 in order to try and receive more sealed bids the contract did not get awarded until July 1, 2024 falling into the FY24/25.
View Audit 351101
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