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Corrective Action Plans

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Finding 522667 (2024-001)
Significant Deficiency 2024
Glen Cove Child Day Care Center, Inc.
NY
Reporting
Management’s Response/Correction Action Plan: The late filing of the agency was caused because of our change of Finance Director. –Going forward the new Finance Director created a tracking list with all the reports that are to become due monthly/yearly so that the agency will be able to file all fis...
Management’s Response/Correction Action Plan: The late filing of the agency was caused because of our change of Finance Director. –Going forward the new Finance Director created a tracking list with all the reports that are to become due monthly/yearly so that the agency will be able to file all fiscal reports on time.
View Audit 341975
Finding 522666 (2024-001)
Significant Deficiency 2024
The Dowling Park Apartments, Inc.
FL
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and que...
U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Section 223(d) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Recommend Project Management reviews its internal control policies over the recording of transactions to ensure that all transactions are used for their intended purpose. Explanation of disagreement with audit finding: There was no disagreement with the audit finding. Action taken in response to finding: Management agreed that funds were erroneously used for HUD related operational expenditures and were replenished to the reserve account when the error was discovered by accounting staff. Procedures were changed to include all accounting personnel in communications regarding reserve funded projects. The contact person responsible for corrective action: Michael Willis, CFO of Advent Christian Village Planned completion date for corrective action plan: August 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Michael Willis, at (386)-658-5450.
View Audit 341951 Questioned Costs: $1
Finding 522662 (2024-002)
Significant Deficiency 2024
City of Camden Board of Education
NJ
School Nutrition Programs Cash Management Reporting
Daily meal county reports will be reviewed and verified that it agrees to the edit check worksheets prior to monthly reimbursement submission. Any differences will be properly investigated and resolved.
Daily meal county reports will be reviewed and verified that it agrees to the edit check worksheets prior to monthly reimbursement submission. Any differences will be properly investigated and resolved.
View Audit 341935
Whispering Hope, Inc.
LA
Questioned Costs HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL CONTINUE TO SEEK HUD'S APPROVAL FOR THE RELEASES IN QUESTION.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL CONTINUE TO SEEK HUD'S APPROVAL FOR THE RELEASES IN QUESTION.
View Audit 341927 Questioned Costs: $1
Whispering Hope, Inc.
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON OCTOBER 3, 2023.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON OCTOBER 3, 2023.
View Audit 341927
Garfield School District Re-2
CO
Subrecipient Monitoring Reporting
Garfield School District No. RE-2 Agrees that the required reporting for ESSERIII was not completed during Fiscal Year 2023-2024 and moving forward, the finance department will review reporting requirements for all federal awards and ensure that the applicable reporting occurs in adherennce to the r...
Garfield School District No. RE-2 Agrees that the required reporting for ESSERIII was not completed during Fiscal Year 2023-2024 and moving forward, the finance department will review reporting requirements for all federal awards and ensure that the applicable reporting occurs in adherennce to the rules specific to applicable federal awards.
View Audit 341923
Finding 522655 (2024-001)
Material Weakness 2024
Big Brothers-Big Sisters of Metropolitan Chicago
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
We plan to implement procedures and controls to review all existing applicable contracts and verify that none of these vendors are suspended, debarred or otherwise ineligible on SAM.gov. We further plan to implement a procedure of evaluating each new contract as to whether it falls within the scope...
We plan to implement procedures and controls to review all existing applicable contracts and verify that none of these vendors are suspended, debarred or otherwise ineligible on SAM.gov. We further plan to implement a procedure of evaluating each new contract as to whether it falls within the scope of our procurement, suspension, and debarment policy. For contracts that do, the procedure will require the Chief Program & Operating Officer or their designee to check the new vendor on SAM.gov. The control procedure will require the CFO to verify the check was performed prior to signing a contract with the vendor. The CFO will verify the results and that proof of the check with a date stamp is retained in accordance with the Organization’s document retention policies. Responsibility: Chief Financial Officer Anticipated Completion Date: June 30, 2025
View Audit 341908
Finding 522650 (2024-001)
Significant Deficiency 2024
Flathead Valley Community College
MT
Special Tests & Provisions Student Financial Aid Significant Deficiency
Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Numbers: P007A232416, Po33A232416, R063P232851, P268K242851 Program Name: Student Financial Aid Cluster Finding Summary: In the current fiscal year, the College failed...
Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Numbers: P007A232416, Po33A232416, R063P232851, P268K242851 Program Name: Student Financial Aid Cluster Finding Summary: In the current fiscal year, the College failed to initiate the notification process timely across 265 out of the 984 students (27%). The issue was discovered internally and corrected by the College, notifying those students during the fiscal year, however it was outside of the 30-day requirement. Corrective Action: The process has been reviewed and updated to correct this issue.  A task was implemented in PowerFAIDS that is assigned to the Student Financial Aid Director, and disbursement notifications will be emailed weekly.  If the email fails, a printed letter will be sent to the address on file.  A report was created and will be checked monthly to ensure all students have received notices. At this point, if the College determines someone did not receive the notification, the notification can be sent then and be in the 30-day regulation Responsible Individual: Crystal Morris, Director, Financial Aid Anticipated Completion Date: January 2025
View Audit 341896
Finding 522649 (2024-003)
Significant Deficiency 2024
North Central Education Cooperative
ND
Subrecipient Monitoring § 200.332
2024-003 Contact Person Tonya Hunskor Planned Corrective Action The Cooperative will ensure proper subrecipient monitoring is implemented. Planned Completion Date June 30, 2025.
2024-003 Contact Person Tonya Hunskor Planned Corrective Action The Cooperative will ensure proper subrecipient monitoring is implemented. Planned Completion Date June 30, 2025.
View Audit 341895
Finding 522645 (2024-001)
Significant Deficiency 2024
National Park Trust, Inc.
MD
Subrecipient Monitoring § 200.332
Funding Agency: U.S. Department of the Interior National Park Service. Assistance Listing Number: 15.954. Finding: Reporting - The Trust did not provide timely Federal Funding Accountability and Transparency Act (FFATA) reporting for ALN #15.954 subawards subject to the FFATA reporting requirements....
Funding Agency: U.S. Department of the Interior National Park Service. Assistance Listing Number: 15.954. Finding: Reporting - The Trust did not provide timely Federal Funding Accountability and Transparency Act (FFATA) reporting for ALN #15.954 subawards subject to the FFATA reporting requirements. Corrective Action Plan: The Trust agrees with the finding. The Trust will review all subawards for subrecipients and ensure that FFATA reporting is completed in a timely manner for subawards subject to the requirements. The Trust will add a clause in subawards stating this requirement and will submit FFATA reports immediately upon subaward disbursement. Responsible Official: Mike Hoehn, Senior Director of Finance and Administration Anticipated Completion Date: November 22, 2024
View Audit 341893
Finding 522641 (2024-004)
Material Weakness 2024
Oak Park Elementary School District 97
IL
Questioned Costs Subrecipient Monitoring Eligibility § 200.516
Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal con...
Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal controls in FY 2025 to monitor maintenance of effort compliance. Furthermore the District will perform a comprehensive review of fiscal year 2024 expenditures to identify the cause of the decrease in special education expenditures from the FY 2023 amounts to determine if allowable exceptions can be identified in accordance with federal guidelines. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Sheila Johnson, Assistant Superintendent of Finance and Operations
View Audit 341891 Questioned Costs: $1
Finding 522637 (2024-001)
Material Weakness 2024
North Central Parke Community School Corporation
IN
School Nutrition Programs Eligibility Material Weakness § 200.303
FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the...
FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements for Eligibility related to income guidelines and Direct Certifications. No controls were in place to ensure the Food Service Director was inputting the income guidelines into the Harmony software correctly and that direct certification reports were run at the start of the school year and monthly thereafter, and that the student statuses were updated, accordingly. No one verified that the year-to-date direct certification reports were run to catch any students that were missing. Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number and Email Address: 765-569-4195 harmonv@ncp.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director is responsible for ensuring the annual Free & Reduced income guidelines are entered into the student software system prior to Online Registration each school year. The Food Service Director will provide a copy of the income guidelines to the Business Manager for review. The Business Manager will review the income guidelines for accuracy and keep the documentation on file. The Food Service Director is responsible for running the Direct Certification reports. Direct Certification Reports shall be completed at the start of each school year and on a monthly basis thereafter. The Food Service Director is responsible for ensuring that student records are updated to the proper eligibility status in the student software system. The Business Manager is responsible for reviewing the Direct Certification Reports on a monthly basis and confirming that the student records have been updated. Audit Evidence: Copies of annual income guidelines and all Direct Certification Reports signed by both the Food Service Director and the Business Manager will be kept on file along with proof of the updated student record(s). Anticipated Completion Date: Effective immediately
View Audit 341884
City of Buffalo Section 8 Housing Assistance Payments Program Ny409
NY
Subrecipient Monitoring HUD Housing Programs Reporting
View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting...
View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.
View Audit 341882
Culberson County, Texas
TX
Procurement, Suspension & Debarment Subrecipient Monitoring
The County will document in the next 60 days its risk assessment to support the County's micro purchas threshold polcy of $50,000. The County treaurer will verify remediation.
The County will document in the next 60 days its risk assessment to support the County's micro purchas threshold polcy of $50,000. The County treaurer will verify remediation.
View Audit 341865
Raymond #14 School District
WI
Questioned Costs Cash Management Equipment & Real Property Management
Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional in...
Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional information regarding this finding, please contact Patti Hoppus, District Bookkeeper at 262-835-2929
View Audit 341853 Questioned Costs: $1
Finding 522616 (2024-005)
Material Weakness 2024
Raymond #14 School District
WI
Cash Management Reporting Significant Deficiency
Corrective Action Plan: The District will monitor expenditures related to Federal grants in order to appropriately record these expenditures. The District will compare recorded expenditures to grant claims prior to claim submission to ensure that the claims match the accounting records. Anticipate...
Corrective Action Plan: The District will monitor expenditures related to Federal grants in order to appropriately record these expenditures. The District will compare recorded expenditures to grant claims prior to claim submission to ensure that the claims match the accounting records. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional information regarding this finding, please contact Patti Hoppus, District Bookkeeper at 262-835-2929.
View Audit 341853
Finding 522612 (2024-004)
Significant Deficiency 2024
Oklahoma State University
OK
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.308
OSU OKC and OSU Tulsa: The key personnel listed on the GAN will be responsible for completing the post-award training. Key personnel will also reconcile their federal grant budget on a monthly basis and a copy will be submitted to the Office of Institutional Grants and Compliance. The Director of ...
OSU OKC and OSU Tulsa: The key personnel listed on the GAN will be responsible for completing the post-award training. Key personnel will also reconcile their federal grant budget on a monthly basis and a copy will be submitted to the Office of Institutional Grants and Compliance. The Director of Grants and Compliance will verify the purchases using the approved grant budget. Signed time and effort reports will also be submitted to the grants office at this time. OSU IT: A new PI will be appointed to the grant and ensure accurate reporting of time and effort. OSU IT will also implement a comprehensive training program for PI and grant-related staff, establish a monitoring system to ensure ongoing compliance, and designate a compliance officer to oversee this process. Will also implement a digital tracking system to streamline the reporting process and reduce the risk of errors.
View Audit 341848
Finding 522609 (2024-003)
Significant Deficiency 2024
Oklahoma State University
OK
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
OSU CHS will have a second person verify the data entered into NSLDS and document that it has been verified.
OSU CHS will have a second person verify the data entered into NSLDS and document that it has been verified.
View Audit 341848
Finding 522608 (2024-002)
Significant Deficiency 2024
Oklahoma State University
OK
Questioned Costs Student Financial Aid Significant Deficiency § 200.303
OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are...
OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are building terms for the next academic year. This will serve as a backup to ensure the process is not missed.
View Audit 341848 Questioned Costs: $1
Finding 522604 (2024-002)
Significant Deficiency 2024
Caldwell University
NJ
Special Tests & Provisions Student Financial Aid Reporting
Caldwell University's Office of Registrar will strictly comply with the enrollment reporting timeframes of the National Student Clearinghouse by partnering and communicating more closely with the Office of Financial Aid to make sure they are aware of all changes in student enrollment statuses in a t...
Caldwell University's Office of Registrar will strictly comply with the enrollment reporting timeframes of the National Student Clearinghouse by partnering and communicating more closely with the Office of Financial Aid to make sure they are aware of all changes in student enrollment statuses in a timely manner. In addition, the Office of the Registrar will review internal student coding to make sure it is accurate and properly reported.
View Audit 341845
Finding 522600 (2024-001)
Significant Deficiency 2024
Caldwell University
NJ
Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking
Starting with the 2024-25 program year, the Office has reinstated its standard for disbusrement reporting to COD, following the replacement of the dedicted Loan Coordinator. Disbursements will now be reported within 48 hours of the internal disbursement to the student account. ...
Starting with the 2024-25 program year, the Office has reinstated its standard for disbusrement reporting to COD, following the replacement of the dedicted Loan Coordinator. Disbursements will now be reported within 48 hours of the internal disbursement to the student account. Furthermore, the procedures for monthly fund reconciliation and disbursement monitoring will be rigorously followed to ensure compliance with federal regulations and to uphold Financial Aid Best Practices in awarding federal aid and managing funds.
View Audit 341845
Finding 522599 (2024-003)
Material Weakness 2024
City of Spartanburg
SC
Reporting Internal Control / Segregation of Duties
CONTACT PERSON: Dennis Locke, Director of Finance and Budget, dlocke@cityofspartanburg.org CORRECTIVE ACTION: The City will ensure that all applicable airport project reports are completed and filed timely. PROPOSED COMPLETION DATE: Prior to June 30, 2025
CONTACT PERSON: Dennis Locke, Director of Finance and Budget, dlocke@cityofspartanburg.org CORRECTIVE ACTION: The City will ensure that all applicable airport project reports are completed and filed timely. PROPOSED COMPLETION DATE: Prior to June 30, 2025
View Audit 341839
Finding 522597 (2024-003)
Significant Deficiency 2024
Pershing County, Nevada
NV
Reporting Significant Deficiency
Finding 2024-003 Finding Summary: Current obligation information was not reported correctly to the federal awarding agency Responsible Individual: Lacey Donaldson, Clerk-Treasurer Corrective Action Plan: Internal controls will be put in place to ensure Project and Expenditure Reports were pr...
Finding 2024-003 Finding Summary: Current obligation information was not reported correctly to the federal awarding agency Responsible Individual: Lacey Donaldson, Clerk-Treasurer Corrective Action Plan: Internal controls will be put in place to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Anticipated Date of Correction Action Plan: Correction will be made on the next annual report due in April of 2025.
View Audit 341826
Finding 522594 (2024-001)
Significant Deficiency 2024
Cny Works, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to r...
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to report that in January 2024 CNY Works welcomed a new Director of Youth Services which has led the department to transform and flourish in the last year. Under the new leadership, the Youth Department has implemented new internal controls, processes and has staff focused and running programs under the Workforce Innovation and Opportunity Act (WIOA). Nonetheless, CNY Work youth staff along with the Executive Director and the Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Emphasizing the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services will continue to review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will continue to analyze methods for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2025
View Audit 341825
Finding 522593 (2024-001)
Significant Deficiency 2024
University of Mobile, Inc.
AL
Eligibility Matching / Level of Effort / Earmarking
2024-001 Federal Direct Student Loans, ALN 84.268 Condition: There were incorrect cost of attendance amounts used to calculate subsidized loans for 5 out 40 students tested. Criteria: According to the U.S. Department of Education, an institution must use cost of attendance minus expected family co...
2024-001 Federal Direct Student Loans, ALN 84.268 Condition: There were incorrect cost of attendance amounts used to calculate subsidized loans for 5 out 40 students tested. Criteria: According to the U.S. Department of Education, an institution must use cost of attendance minus expected family contribution and other financial aid to calculate the amount of subsidized loans that students are eligible to receive. Cause: The University’s student information system (SIS) uses rules to determine which budget components should be assigned to students' cost of attendance based on housing choice, program of student, and classification. It was determined early in the packaging process that some of those budget components were being assigned incorrectly. A support ticket was opened with SIS helpdesk and the issue was corrected within 48 hours. Once the SIS was corrected to assign budget components according to the rules for each budget, all students were reassigned budgets to reflect the correct amounts. Effect: Subsidized loans could have been improperly calculated at the time of packaging, but prior to applying these funds to student charges, there are student eligibility criteria (SEC) rules in place that prevents aid from transmitting if the student is not entitled. In addition, staff weekly run reports to review cost of attendance and subsidized/unsubsidized eligibility. Context: During the compliance audit testing of federal direct student loans, it was determined that the incorrect cost of attendance total was used on the student loan worksheet to calculate eligibility for 5 out of 40 students tested, but SIS reflected the updated correct cost of attendance. Recommendation: We recommend the University continue to monitor the system for future issues and consider updating the supporting documentation as appropriate in the future. View of Responsible Officials and Planned Corrective Action: Management has corrected the SIS. In reviewing the students affected, it was determined the calculated subsidized loan amounts were still appropriate even though the student loan worksheet did not match the cost of attendance reflected in the SIS.
View Audit 341821
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