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Corrective Action Plans

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Finding 523028 (2024-002)
Significant Deficiency 2024
Brook View Gardens, Inc. 042-Hd087
OH
Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with ...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately and adjust future deposits to correct amount. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024
View Audit 342295
Finding 523026 (2024-002)
Significant Deficiency 2024
Bridge Point Senior Village, Inc. 042-Ee259
OH
Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency
Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We also recommend the amount of $564 be deposited imm...
Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We also recommend the amount of $564 be deposited immediately into the Replacement for Reserve Account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024
View Audit 342294
Finding 523024 (2024-002)
Significant Deficiency 2024
Mater Academy of Nevada
NV
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 342290
Finding 523012 (2024-001)
Significant Deficiency 2024
Aids Foundation of Chicago
IL
Subrecipient Monitoring § 200.332 § 200.501
Finding: The Foundation is not in compliance with recordkeeping for program monitoring and evaluation, as the Foundation did not comprehensively assess all subrecipients using risk-based/subrecipient monitoring policies and procedures. Staff were not aware of the extent of the requirements to monito...
Finding: The Foundation is not in compliance with recordkeeping for program monitoring and evaluation, as the Foundation did not comprehensively assess all subrecipients using risk-based/subrecipient monitoring policies and procedures. Staff were not aware of the extent of the requirements to monitor program and fiscal compliance of project sponsors and document results and evidence of compliance or noncompliance. Therefore, a number of project sponsors/subrecipients were not monitored. Corrective Action Taken or Planned: The Foundation has updated its Quality Management Plan to include comprehensive subrecipient monitoring policies. The Foundation’s Quality Management team is working with all programming to implement a robust monitoring process, including risk assessments, adherent to grantor regulations, service delivery, and program outcomes. Date of Completion: January, 2024 Name of Contact Person: Laurie Wettstead, Chief Finance Officer
View Audit 342288
Finding 523004 (2024-001)
Significant Deficiency 2024
Riverhead Central School District
NY
HUD Housing Programs Internal Control / Segregation of Duties § 200.430
The District Treasurer, with the assistance of the payroll department and District grant administrators, will institute a process regarding the timely and accurate filing of payroll certifications.
The District Treasurer, with the assistance of the payroll department and District grant administrators, will institute a process regarding the timely and accurate filing of payroll certifications.
View Audit 342283
Hampton County School District
SC
Internal Control / Segregation of Duties
The reports could not be located. It has instituted procedures for the Preparation and submission of required reports and the review by the Chief financial officer of those reports.
The reports could not be located. It has instituted procedures for the Preparation and submission of required reports and the review by the Chief financial officer of those reports.
View Audit 342263
Finding 523002 (2024-004)
Material Weakness 2024
Hampton County School District
SC
Questioned Costs Cash Management Internal Control / Segregation of Duties
Repayment will be made to the SC Department of Education.
Repayment will be made to the SC Department of Education.
View Audit 342263 Questioned Costs: $1
Finding 522997 (2024-001)
Significant Deficiency 2024
Town of Winchester, Connecticut
CT
Procurement, Suspension & Debarment Subrecipient Monitoring
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awar...
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town has adopted a municipal purchasing policy including steps to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Ann Marie Rheault, Director of Finance (860) 738-6961. Projected Completion Date: Policy already implemented.
View Audit 342254
Finding 522996 (2024-003)
Significant Deficiency 2024
Community Action Partnership of Cambria County
PA
Subrecipient Monitoring Internal Control / Segregation of Duties
Significant Deficiency: See Finding 2024-002
Significant Deficiency: See Finding 2024-002
View Audit 342242
Community Action Partnership of Cambria County
PA
Special Tests & Provisions Subrecipient Monitoring Eligibility
Name of Contact Person – Tracy Helsel, Head Start Program Director Recommendation: It was recommended that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices, and ensure documentation of such ...
Name of Contact Person – Tracy Helsel, Head Start Program Director Recommendation: It was recommended that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices, and ensure documentation of such training. Action Taken: As this compliance issue was recently addressed in the Organization’s ACF monitoring review, the Organization implemented corrective action that included in-person, virtual, and recorded training to board members, as well as providing binders to the governing body members that contained hard copies of protocols and training materials. Completion Date: September 30, 2024
View Audit 342242
Marshall County, Tenneessee
TN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Marshall County, working through its Mayor, Budget Director, Budget Committee and Commission will work to improve its Grant Policy to better streamline the process and educate all involved on how to properly execute the grant process. As a part of that process, points of emphasis will include effect...
Marshall County, working through its Mayor, Budget Director, Budget Committee and Commission will work to improve its Grant Policy to better streamline the process and educate all involved on how to properly execute the grant process. As a part of that process, points of emphasis will include effective communication of grant requirements with our different departments as well as sub-awardees. A concerted effort will be made to ensure that documentation is located in the County's Budget Office for ALL grants.
View Audit 342233
Finding 522815 (2024-002)
Significant Deficiency 2024
Middlesex Community College
MA
Student Financial Aid Matching / Level of Effort / Earmarking
Corrective Action Plan: The College has started to run the RRREXIT job along with creation and mailing process of Federal Director Student Loan exit counseling letters biweekly. The College is working with a consulting firm to automate the process so that scheduling software will be used to kick off...
Corrective Action Plan: The College has started to run the RRREXIT job along with creation and mailing process of Federal Director Student Loan exit counseling letters biweekly. The College is working with a consulting firm to automate the process so that scheduling software will be used to kick off and complete the process entirely. The College will receive an email notification that it was completed successfully. A different staff member will be designated to oversee the process to ensure that the letters are generated and mailed biweekly. The College is developing a Question & Answer process to review different areas of the financial aid process to make sure the College is in compliance. Timeline for Implementation of Corrective Action Plan: Present Contact Person Kimberly Tibbetts, Director of Financial Aid
View Audit 342189
Finding 522814 (2024-001)
Significant Deficiency 2024
Middlesex Community College
MA
Questioned Costs Student Financial Aid
Corrective Action Plan: The finding was due to administrative error when a staff member failed to manually input the correct student’s Pell award after the calculation was reviewed. The College has corrected the error and returned the $128 Pell funds back to the U.S. Department of Education. The Col...
Corrective Action Plan: The finding was due to administrative error when a staff member failed to manually input the correct student’s Pell award after the calculation was reviewed. The College has corrected the error and returned the $128 Pell funds back to the U.S. Department of Education. The College has reviewed all manually calculated and inputted Pell funds disbursed in the 2024 fiscal year noting no other discrepancies. Timeline for Implementation of Corrective Action Plan: Present Contact Person Kimberly Tibbetts, Director of Financial Aid
View Audit 342189 Questioned Costs: $1
Bear River Association of Governments
UT
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Bear River Association of Governments will enter into general depository agreements with their financial institutions and will maintain copies of said agreements in their internal HUD files.
Bear River Association of Governments will enter into general depository agreements with their financial institutions and will maintain copies of said agreements in their internal HUD files.
View Audit 342184
Bear River Association of Governments
UT
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214
Bear River Association of Governments (BRAG) will update internal policies to assign a member of the management team to check the federal system for suspension or disbarment for any checks written to vendors over $25,000 related to BRAG grants that involve federal funding.
Bear River Association of Governments (BRAG) will update internal policies to assign a member of the management team to check the federal system for suspension or disbarment for any checks written to vendors over $25,000 related to BRAG grants that involve federal funding.
View Audit 342184
Finding 522800 (2024-005)
Significant Deficiency 2024
Belleville Public Schools District 118
IL
The District will review the general ledger and compare the expenditure reports to ensure agreement before the reports are submitted.
The District will review the general ledger and compare the expenditure reports to ensure agreement before the reports are submitted.
View Audit 342173
Finding 522799 (2024-004)
Significant Deficiency 2024
Belleville Public Schools District 118
IL
The District will review the general ledger and compare the expenditure reports to ensure agreement before the reports are submitted.
The District will review the general ledger and compare the expenditure reports to ensure agreement before the reports are submitted.
View Audit 342173
Finding 522798 (2024-005)
Material Weakness 2024
Alexandria Community School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Context: For 1 of 3 sample items tested, we noted the School Corporation expended $1,114,159 on building renovations which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of...
Context: For 1 of 3 sample items tested, we noted the School Corporation expended $1,114,159 on building renovations which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Qualifying building renovations will be added to the capital asset listing going forward. Anticipated Completion Date: Begin immediately, ongoing
View Audit 342172
Finding 522797 (2024-004)
Material Weakness 2024
Alexandria Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fede...
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,114,159 Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding. For the referenced project, all wages and project payments were processed through the project managing company. The contractor submitted wage requests and expenditure requests through them, and they submitted an invoice to us to pay for the work completed. Description of Corrective Action Plan: For any Davis-Bacon projects, we will maintain documentation that wages being paid meet federal wage requirements. In addition, we will require the project manager to submit payroll reports to us as well. Anticipated Completion Date: Begin immediately, ongoing.
View Audit 342172
Finding 522795 (2024-003)
Material Weakness 2024
Alexandria Community School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree to the underlying expenditure records ($558,956) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER I, ESSER II, and ESSER III amounts reported on the Year 4 report ($105,506, $510,158, and $1,156,254, respectively) did not agree to the underlying expenditure records ($138,662, $316,236, and $1,158,054, respectively) for the period of July 1, 2022 through June 30, 2023. Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding, while noting that all expenditures and revenue from reimbursements balance within our system. Description of Corrective Action Plan: Verify that all expenditure account numbers match those utilized by AFR and Gateway reporting. Anticipated Completion Date: Begin immediately, ongoing.
View Audit 342172
Finding 522791 (2024-002)
Material Weakness 2024
Alexandria Community School Corporation
IN
Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320
Context: For the three 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 total amount disbursed for the sample items was $127,299 in FY23 and $25,354 in FY24 for contracted rehabilitat...
Context: For the three 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 total amount disbursed for the sample items was $127,299 in FY23 and $25,354 in FY24 for contracted rehabilitation therapy and speech pathology services. Additionally, the School Corporation did not perform suspension and debarment checks on the sample vendors Contact Person Responsible for Corrective Action: David Rowe, Business Manager, and Ashleigh Allison, Director of Exceptional Learners Contact Phone Number: 765-298-6505 (David), 765-298-6410 (Ashleigh) Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Acquire and document quotes/bids from the necessary number of vendors for projects requiring bids. In addition, suspension and debarment checks will be performed on the sample vendors, with documentation of the checks being maintained. Anticipated Completion Date: Begin immediately, ongoing.
View Audit 342172
Finding 522789 (2024-001)
Significant Deficiency 2024
Bay Mills Community College
MI
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Au...
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Auditor Description of Condition and Effect. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause subsequent awarding issues or loan repayment discrepancies. Auditor Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. Corrective Action. The College has implemented an Administrative Withdrawal Policy, approved by the Board of Regents on November 15, 2024. This policy will enhance the identification and reporting of students who cease attending classes. Additionally, the College will receive a Roster Response file from the National Student Clearinghouse, containing the full dataset sent to NSLDS, which will be reviewed for accuracy. Responsible Person. Katie Corbiere, Director of Financial Aid. Anticipated Completion Date. June 30, 2025
View Audit 342163
Finding 522787 (2024-002)
Material Weakness 2024
La Familia Medical Center
NM
Procurement, Suspension & Debarment
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors We recommend the Organization retain all documentation and support to show that the procurement policy was followed. Explanation of disagreement with audit finding: There is no disa...
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors We recommend the Organization retain all documentation and support to show that the procurement policy was followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization maintains procurement policies and procedures, including sole source award procedures, that closely track federal procurement regulations. However, the Organization was unable to locate the sole source documentation prepared at the time of the award in 2021. This is likely attributable to management turnover, along with the operational impact of the COVID Public Health Emergency in effect at that time. The Organization will schedule training for managers on procurement, sole source awards, and document retention. In addition, the Finance Department will review its forms and workflows to ensure filing accuracy and strengthen procurement controls.
View Audit 342156
Finding 522785 (2024-001)
Material Weakness 2024
La Familia Medical Center
NM
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee ra...
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that all documentation supporting the sliding discount provided is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization corrected the claims on October 17, 2024 to reverse the sliding fee discounts that were provided without proper sliding fee application support and billing staff will work with the patients to attempt to collect the balance. The Organization has made changes to it's workflow and provided education to staff instructing them the importance of sliding fee applications and only applying the correct sliding fee discount amount when proper documentation support exists.
View Audit 342156
Finding 522763 (2024-001)
Significant Deficiency 2024
Hrc Communities, Inc.
GA
Questioned Costs HUD Housing Programs
1. 2024-01 i. Comments on Finding: There was insufficient security deposits. As a result, Cottages at Camden is in noncompliance with HUD and state laws. We recommend that management implement policies and procedures necessary to ensure that tenant security deposits are always equal to or greater th...
1. 2024-01 i. Comments on Finding: There was insufficient security deposits. As a result, Cottages at Camden is in noncompliance with HUD and state laws. We recommend that management implement policies and procedures necessary to ensure that tenant security deposits are always equal to or greater than the tenant security deposit liabilities. ii. Actions Taken or Planned: Policies and procedures will be reviewed to ensure security deposits are recorded in accordance with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 12/31/2024  Steps to Implement: Management will establish controls to guarantee that tenant security deposits are equal to or greater than the tenant security deposit liabilities.
View Audit 342149 Questioned Costs: $1
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