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Corrective Action Plans

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Albert Lea Senior Housing, Inc.
MN
HUD Housing Programs
Albert Lea Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024: Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2024 The fin...
Albert Lea Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024: Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - None, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT- DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: In one of the two months tested, the report for establishing net income was not submitted to HUD. Recommendation: The Project should ensure all monthly net income reports are being filed. Action taken: The Project agrees with the finding. The affiliate accountants will be reminded that the report for establishing net income needs to be filed monthly. If the Department of Housing and Urban Development has questions regarding these plans, please call Ling Han at 651-757-3038.
View Audit 331884
Finding 513864 (2024-004)
Significant Deficiency 2024
Umonhon Nation Public Schools District #16
NE
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
The District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The District will also implement controls to ensure prior year ...
The District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The District will also implement controls to ensure prior year spending is considered for reimbursement requests. The Title I reimbursement request was pending, so it was deleted and a new one will be submitted to include prior year spending. The District will amend the ARP Homeless Children and Youth HCY I budget and will include prior year spending on the closeout reimbursement request. The District will work with the grantor agency on any necessary correction of reports and submission of supporting documentation for ESSERS III since that has been fully paid.
View Audit 331883
Arlington Baptist University
CO
Eligibility
Disbursements to Ineligible Students Planned Corrective Action: The new SIS has been additional filters added that will have two data points to confirm student enrollment before processing disbursements. New packaging and disbursement rules are being added to ensure that this data is captured earli...
Disbursements to Ineligible Students Planned Corrective Action: The new SIS has been additional filters added that will have two data points to confirm student enrollment before processing disbursements. New packaging and disbursement rules are being added to ensure that this data is captured earlier in the disbursement process. This will be used when packaging for 2025-2026 academic year. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Anticipated Date of Completion: Fall 2025
View Audit 331877
Finding 513861 (2024-003)
Significant Deficiency 2024
Arlington Baptist University
CO
Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency
Lack of Documentation of Exit Counseling Planned Corrective Action: Current SIS is set to trigger the Exit Counseling to all students that are coded anything other than E (Enrolled). The Registrar updates all student files with any enrollment changes triggering the email to go to the student. The FA...
Lack of Documentation of Exit Counseling Planned Corrective Action: Current SIS is set to trigger the Exit Counseling to all students that are coded anything other than E (Enrolled). The Registrar updates all student files with any enrollment changes triggering the email to go to the student. The FA Director will run a report in the middle of each term to pick up any students that may have been missed by the Registrar. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Anticipated Date of Completion: Fall 2024
View Audit 331877
Finding 513859 (2024-002)
Significant Deficiency 2024
Arlington Baptist University
CO
Questioned Costs Student Financial Aid Significant Deficiency
Return of Title IV (R2T4) Calculations Planned Corrective Action: Calander was set using prior year information it was not until notification in April 2024 from the DOE Audit Resolution Group that the error was made known to Financial Aid Director. Prior year R2T4 was handled by 3rd party vendor. T...
Return of Title IV (R2T4) Calculations Planned Corrective Action: Calander was set using prior year information it was not until notification in April 2024 from the DOE Audit Resolution Group that the error was made known to Financial Aid Director. Prior year R2T4 was handled by 3rd party vendor. The calendar for 2023-2024 was updated immediately and all calculations were processed and adjustments made. The ABU director has now taken NASFAA R2T4 Specialist training and is in charge of updating and maintaining the calendar. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Anticipated Date of Completion: Fall 2024
View Audit 331877 Questioned Costs: $1
Finding 513858 (2024-001)
Material Weakness 2024
Arlington Baptist University
CO
Reporting Student Financial Aid Eligibility
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: ABU started working on partnering with the National Clearing House in the fall 2023 for NSLDS reporting. Due to a system conversion at the time this process took longer than anticipated. However,...
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: ABU started working on partnering with the National Clearing House in the fall 2023 for NSLDS reporting. Due to a system conversion at the time this process took longer than anticipated. However, the first error free report was uploaded 09/01/2024. ABU now has a schedule with set reminders from the clearinghouse to ensure timely and regular reporting. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Anticipated Date of Completion: Fall 2024
View Audit 331877
Finding 513853 (2024-001)
Significant Deficiency 2024
Carroll Community College
MD
Reporting Matching / Level of Effort / Earmarking Student Financial Aid § 200.303
U.S. Department of Education 2024-001 Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting...
U.S. Department of Education 2024-001 Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting guide. Recommendation: We recommend the College report associate degree program length to NSLDS as two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: After being made aware of the NSLDS calculation for programs reported that aren’t reported in years, we looked into solving the issue. We learned that there is a screen within our student information system that sets the default time to years rather than months. Our degree programs prior to 2017 were entered into that screen but degree programs after that time and all of our certificate programs, needed to be calculated as years and entered into our SIS. We did a small trial sample of adjusting three programs in the spring to make sure the changes did not cause any issues with the Clearinghouse and NSLDS. When the data proved to be transmitted and corrected in both systems without issue, we tackled the rest of the programs at the start of this fall. We worked with the Clearinghouse to notify them that we were going to be adjusting a large number of programs that were effecting many student records. They did some alignment of our programs on their end to make the data transition go smoothly to the NSLDS. Issues with reported program lengths having the additional calculation should no longer. We have built in processes to make sure this step will be taken for any new programs. Name(s) of the contact person(s) responsible for corrective action: Greg Bricca, Director of Institutional Effectiveness
View Audit 331869
Second Step, Inc.
MD
Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding and has made an additional deposit of $200 to the security deposit bank account on August 19, 2024, in order to fund the shortfall and has established a system in order to properly fund the account going forward. No further action is required.
Auditee agrees with the finding and has made an additional deposit of $200 to the security deposit bank account on August 19, 2024, in order to fund the shortfall and has established a system in order to properly fund the account going forward. No further action is required.
View Audit 331863
Independent School District No. 2190, Yellow Medicine East
MN
Procurement, Suspension & Debarment
Auditor Recommendation We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. ...
Auditor Recommendation We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Rich Schneider (Superintendent) ensured the adoption of a written procurement policy on November 13, 2023, to ensure that the federal program compliance requirements are being followed. 3. Official Responsible for Ensuring CAP Rich Schneider was the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan was implemented on November 13, 2023. 5. Plan to Monitor Completion of CAP Rich Schneider monitored this plan.
View Audit 331860
Finding 513850 (2024-003)
Material Weakness 2024
Independent School District No. 2190, Yellow Medicine East
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. A...
Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Rich Schneider (Superintendent) will ensure the establishment of appropriate controls to ensure compliance in regard to federal program compliance requirements. 3. Official Responsible for Ensuring CAP Rich Schneider is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented immediately. 5. Plan to Monitor Completion of CAP Rich Schneider will be monitoring this plan.
View Audit 331860
Finding 513848 (2024-002)
Material Weakness 2024
Department of Transportation - Airports Division, State of Hawaii
HI
Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness
Finding Number: 2024-002 Condition: During the audit, it was determined that there is no control function in place by the Airports staff to ensure that wage rate compliance with weekly certified payrolls is occurring. Planned Corrective Action: N/A - corrective action detailed above was implemented ...
Finding Number: 2024-002 Condition: During the audit, it was determined that there is no control function in place by the Airports staff to ensure that wage rate compliance with weekly certified payrolls is occurring. Planned Corrective Action: N/A - corrective action detailed above was implemented during February 2024 in full. Contact person responsible for corrective action: Karen Honda, Fiscal Management Officer Anticipated Completion Date: February 1, 2024
View Audit 331853
Mills Center Apartments, Inc.
AR
HUD Housing Programs Reporting
Corrective Action Plan September 20, 2024 Intrepid Management, Inc. 212 S Main Street Malvern, AR 72104 INTREPID MANAGEMENT Mills Center Apartments, Inc., HUD Projed No. 082-HD040-NP-L8 respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditing Firm: Fleet F...
Corrective Action Plan September 20, 2024 Intrepid Management, Inc. 212 S Main Street Malvern, AR 72104 INTREPID MANAGEMENT Mills Center Apartments, Inc., HUD Projed No. 082-HD040-NP-L8 respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditing Firm: Fleet Firm 759 Tealwood Lane Cordova, TN 38018 Audit Period: 07/01/2023 Through 06130/2024 The findings from the 06/30/2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Financial Statement Audit None Findings and Questioned Costs - Major Federal Award Programs AuditU.S. Department of Housing & Urban Development Finding 2024-001 - Reserve for Replacements, Federal Asset Listing Number 14.181 Finding Resolution Status - Unresolved Information on Universe Population Size - NIA Sample Size Information - NIA Identification of Repeat Finding and Finding Reference Number - NIA Criteria - HUD requires monthly deposits to be made to the replacement reserve account on a timely basis. Statement of Condition - The replacement reserve account is underfunded in the amount of $23,525 for the year ended June 30, 2024. Cause - In November 2023, the required Reserve for Replacement deposit was changed to be $4,705. The present cash flow of the property does not support this increase. Effed or Potential Effect - The Organization's replacement reserve account is underfunded $23,525 at year end. Auditor Non-Compliance Code - N - Reserve for Replacements Deposits Questioned Costs - Zero Reporting views of Responsible Officials - Agrees with finding. Management expeds an additional rent increase in November 2024 that will allow the property to catch up on the required deposits. Recommendation - Deposit shortage should be funded as soon as possible. Auditor's Summary of the Auditee's Comments on the findings and Recommendations - The auditee's comments appear to be accurate and consistent with the auditor finding. Response indicator -Agree Completion date - June 30, 2025 Response - Shortage will be funded prior to June 30, 2025. If you have any questions or concerns, please do not hesitate to contad our office.
View Audit 331844
Kay Goss Apartments, Inc.
AR
HUD Housing Programs Reporting
Reporting views of Responsible Officials – agrees with finding. Recommendation - Deposit shortage should be funded as soon as possible. Auditor’s Summary of the Auditee’s Comments on the findings and Recommendations – The auditee’s comments appear to be accurate and consistent with the auditor findi...
Reporting views of Responsible Officials – agrees with finding. Recommendation - Deposit shortage should be funded as soon as possible. Auditor’s Summary of the Auditee’s Comments on the findings and Recommendations – The auditee’s comments appear to be accurate and consistent with the auditor finding. Response indicator – Agree Completion date - 6/30/2025 Response - Shortage will be funded prior to June 30, 2025.
View Audit 331842
Finding 513837 (2024-001)
Significant Deficiency 2024
Logan City School District
UT
Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326
2024‐001 Special Tests and Provision – Wage Rate Requirements Person Responsible for Corrective Action: Jeff Barben, Business Administrator Correction Action Planned: The District will review, update and train staff on the processes and internal controls related to construction contracts to ensure c...
2024‐001 Special Tests and Provision – Wage Rate Requirements Person Responsible for Corrective Action: Jeff Barben, Business Administrator Correction Action Planned: The District will review, update and train staff on the processes and internal controls related to construction contracts to ensure compliance with the Wage Rate Requirements as published in 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction when applicable. Anticipate Completion Date: November 30, 2024
View Audit 331816
Finding 513834 (2024-003)
Significant Deficiency 2024
Oak Creek - Franklin Joint School District
WI
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Equipment & Real Property Management § 200.302 § 200.305 § 200.313 § 200.318 § 200.403
Corrective Action Plan: The District has developed and implemented a Federal Funds Manual. Anticipated Corrective Action Plan Completion Date: November 18, 2024 Contact Information: For additional information regarding this finding please contact Blaise Paul, Chief Business & Finance Officer, ...
Corrective Action Plan: The District has developed and implemented a Federal Funds Manual. Anticipated Corrective Action Plan Completion Date: November 18, 2024 Contact Information: For additional information regarding this finding please contact Blaise Paul, Chief Business & Finance Officer, at 414-768-6140.
View Audit 331814
Finding 513831 (2024-001)
Significant Deficiency 2024
Doane University
NE
Student Financial Aid Subrecipient Monitoring Significant Deficiency
To address this finding, we will implement a documented system of controls for all Title IV refund calculations. This will include: Each R2T4 calculation will undergo a documented review by a secondary individual. This review will be recorded via either a signature and date on the worksheet or an em...
To address this finding, we will implement a documented system of controls for all Title IV refund calculations. This will include: Each R2T4 calculation will undergo a documented review by a secondary individual. This review will be recorded via either a signature and date on the worksheet or an email confirmation. Name(s) of Contact Person(s) Responsible for Corrective Action: Federico Peña Jr. (Fred), Financial Aid Director Anticipated Completion Date: November 6, 2024
View Audit 331806
Finding 513819 (2024-003)
Significant Deficiency 2024
Owen-Withee School District
WI
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of disagreement with audit finding: There is no ...
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: The preparer is the bookkeeper and when she submits the claim she then needs to have approval from the superintendent to approve the claim to DPI. This way there are two eyes on the claim to see if the items that are claimed are accurate with the grants qualifications. Name(s) of the contact person(s) responsible for corrective action: Stacy Rasmussen Planned completion date for corrective action plan: 11/30/2024
View Audit 331785
Finding 513818 (2024-001)
Significant Deficiency 2024
The Children's Home of Poughkeepsie, Inc.
NY
Reporting
Views of the Responsible Officials and Planned Corrective Actions: CHP underwent a transition in Fiscal leadership during this fiscal year. In addition, CHP was assigned a new Grant Management Specialist that rejected FFR reports for missing information that was not previously provided. Corrections ...
Views of the Responsible Officials and Planned Corrective Actions: CHP underwent a transition in Fiscal leadership during this fiscal year. In addition, CHP was assigned a new Grant Management Specialist that rejected FFR reports for missing information that was not previously provided. Corrections were made following the rejections and the resubmission dates were updated with the latter date. CHP will continue to utilize a recurring calendar reminder.
View Audit 331784
Finding 513811 (2024-001)
Significant Deficiency 2024
Bismarck Public School District No. 1
ND
Cash Management Eligibility School Nutrition Programs
Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original m...
Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Completion Date Immediately
View Audit 331783
Finding 513810 (2024-001)
Material Weakness 2024
City of Grosse Pointe Farms, Michigan
MI
Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties § 200.303
Finding Number: 2024-001 Condition: There is no evidence of review of reports submitted to the funding agency. Planned Corrective Action: The City of Grosse Pointe Farms has hired additional staff in the accounting department that will complete review of reports prior to submission to the funding ag...
Finding Number: 2024-001 Condition: There is no evidence of review of reports submitted to the funding agency. Planned Corrective Action: The City of Grosse Pointe Farms has hired additional staff in the accounting department that will complete review of reports prior to submission to the funding agency. Contact person responsible for corrective action: Tim Rowland, Finance Director Anticipated Completion Date: 09/03/2024
View Audit 331782
Finding 513807 (2024-002)
Material Weakness 2024
Hydaburg City School District
AK
Questioned Costs Allowable Costs / Cost Principles § 200.400
Finding 2024-002 Lack of Internal Control / Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact: Elena Begojevic, Business Manager Corrective Action Plan: Management will ensure that the system of internal controls over cash disbursements is desi...
Finding 2024-002 Lack of Internal Control / Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact: Elena Begojevic, Business Manager Corrective Action Plan: Management will ensure that the system of internal controls over cash disbursements is designed appropriately and operates effectively to ensure all transactions are coded, reviewed, and approved before payment is made. The Business manager and the Superintendent will conduct a review of claims to determine whether they are proper and valid charges. Once reviewed, all transactions will be authorized. DocuSign will be used for electronic signature approval. The accounts payable clerk will ensure that all transactions include copies of receipts for the goods or services purchased. Finally, the Finance department will work with the program directors to ensure that expenses are coded accurately and within a reasonable timeframe to allow for timely submission of grant reports. Proposed Completion Date: Fiscal Year 2025
View Audit 331759 Questioned Costs: $1
Finding 513797 (2024-004)
Significant Deficiency 2024
School of Excellence in Education
TX
Cash Management Reporting School Nutrition Programs
No. 2024-004 Subject: Reporting - Significant deficiency in internal control over compliance Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: Management will implement internal controls related to documentation ...
No. 2024-004 Subject: Reporting - Significant deficiency in internal control over compliance Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: Management will implement internal controls related to documentation of approval for all monthly NSLP claims for reimbursement prior to submission. We will establish a formalized procedure to ensure that all monthly claims for reimbursement undergo documented management review and approval before submission. This procedure will clearly define the review process and designate responsible personnel for each step to maintain accountability. All reviewed and approved claims will be accompanied by signed documentation as evidence of compliance. All Food Service personnel involved in the reimbursement submission process will receive training on the new procedure to ensure understanding and adherence to the documentation requirements.
View Audit 331756
Finding 513795 (2024-003)
Significant Deficiency 2024
School of Excellence in Education
TX
Allowable Costs / Cost Principles Cash Management Reporting
No. 2024-003 Subject: Allowable costs - Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: We will review the funding percentage i...
No. 2024-003 Subject: Allowable costs - Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: We will review the funding percentage in the accounting system to the approved percentages in the semi-annual time and effort logs to verify accuracy. These improved internal procedures will provide proper compliance over allowable costs. Annual audit of all grant-funded employee positions at the start of each school year, reviewed by grants team, HR, and accounting to verify accuracy of all employee costing allocations to grants.
View Audit 331756
McFarland Unified School District
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
The ESSER III 2024 Fall Report submitted to the California Department of Education on October 15, 2024, reflected the correction made to include the credit not reported on the prior ESSER III quarterly report. The Business Department has been added as an additional reviewer prior to submission.
The ESSER III 2024 Fall Report submitted to the California Department of Education on October 15, 2024, reflected the correction made to include the credit not reported on the prior ESSER III quarterly report. The Business Department has been added as an additional reviewer prior to submission.
View Audit 331746
Finding 513783 (2024-002)
Material Weakness 2024
Puxico R-Viii School District
MO
School Nutrition Programs Equipment & Real Property Management
Name of Contact Person: Cindy Crabb, Superintendent. Recommendation: We recommend the District monitor the Child Nutrition profit made and ensure all expenditures used to operate the program are properly charged to the program. Corrective Action: We will ensure that all eligible costs are charg...
Name of Contact Person: Cindy Crabb, Superintendent. Recommendation: We recommend the District monitor the Child Nutrition profit made and ensure all expenditures used to operate the program are properly charged to the program. Corrective Action: We will ensure that all eligible costs are charged to teh program and modernize the equipment to reduce the accumulated carry-over. Proposed Completion Date: Immediately.
View Audit 331742
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