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Corrective Action Plans

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The Cleveland Institute of Art and Subsidaries
OH
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management acknowledges that there was an error with one over award of subsidized loan on a student. Student was given $448 (gross) over the aggregate subsidized limit. The overage was sent back to the Direct lender. Since the student graduated, the $448 was covered by a grant. A survey of all stude...
Management acknowledges that there was an error with one over award of subsidized loan on a student. Student was given $448 (gross) over the aggregate subsidized limit. The overage was sent back to the Direct lender. Since the student graduated, the $448 was covered by a grant. A survey of all students was completed and no other students were discovered to have been over their aggregate subsidized limit. • A student’s aggregate subsidized amount on NSLDS from his FAFSA record was listed at $17,948, allowing only $5,052 in remaining to reach the $23,000 aggregate limit on subsidized loan. Student was given $5,500 when it should have been $5,052. The $448 should have been given as unsubsidized loan. Student had previous loans from another school. (Powerfaids will catch this error if all of the historic loans were processed within our database.) • The student ISIR record did have Comment code 258: “Based upon data provided by the National Student Loan Data System (NSLDS) and your grade level, we have determined that you may have received a total amount of undergraduate student loans that is close to or equal to the loan limits established for the federal loan programs. Therefore, your eligibility for additional student loans may be limited.“ • The Federal processor usually sends a post-screening after federal aid is disbursed with warnings of limits: 255, 256, 258. 260 ad 261. This would cause a C-code on the student record. We did not receive a subsequent ISIR record on said student. Corrective Action Plan: Include in the Quality Assurance rules one for the ISIR codes associated with NSLDS overawarding of loans whether it be annual limits or aggregate limits. We will monitor these codes regularly during packaging season and subsequent to loan disbursing.
View Audit 339558
Finding 520046 (2024-001)
Significant Deficiency 2024
Transylvania University
KY
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
January 16, 2025 U.S. Department of Education 400 Maryland Ave SW Washington, DC 20212 Transylvania University respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Blue & Company, LLC 250 West Main Str...
January 16, 2025 U.S. Department of Education 400 Maryland Ave SW Washington, DC 20212 Transylvania University respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Blue & Company, LLC 250 West Main Street, Suite 2900 Lexington, Kentucky 40507 The findings from the schedule of findings and questioned costs (the Schedule) for the year ended June 30, 2024 are discussed below and are numbered consistently with the numbers assigned in the Schedule. Identifying Number: 2024-001 Finding: Enrollment Reporting. The enrollment status for students who completed their graduation requirements in May 2024 was incorrect for more than 30 days. Corrective Actions Taken or Planned: This issue occurred because enrollment and degree verify files sent to the National Student Clearinghouse (NSC) at the end of a term were processed in a particular order and student enrollment data overwrote student graduated status data. To correct the impacted students, the university registrar requested that NSC reprocess the May 2024 degree verify file, which should have been processed last. To prevent a future recurrence, the registrar has modified the file upload schedule to reflect the correct order of processing and has updated office procedures to clarify that the degree verify file should be uploaded last, following the submission of all term enrollment data. In addition to altering the file submission schedule, the registrar will ensure the end-of-term enrollment file has been processed by the NSC before the Degree Verify file is submitted each term. January 16, 2025 U.S. Department of Education 400 Maryland Ave SW Washington, DC 20212 Estimated Completion Date: November 11, 2024 Responsible Personnel: Michelle Robinson, Registrar If you have any questions or would like any additional information regarding these matters, please let us know and we will be happy to provide. Sincerely, Lisa Custardo, CPA Chief Financial Officer
View Audit 339546
Finding 520045 (2024-003)
Material Weakness 2024
Douglas School District
SD
Reporting Cash Management Period of Performance
Finding No. 2024-003: Grant Tracking Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make efforts to accurately track and present grant funding to ensure only expenditures actually incurred during the reporting period and period of performance are ...
Finding No. 2024-003: Grant Tracking Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make efforts to accurately track and present grant funding to ensure only expenditures actually incurred during the reporting period and period of performance are reported. Anticipated Completion Date: Current fiscal year
View Audit 339544
Finding 520035 (2024-002)
Significant Deficiency 2024
Stanford Youth Solutions
CA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency
The Payroll Internal Control issue was procedural and did not impact the financials or cost allocation. The Organization will address and resolve this procedural issue through a review and retraining of procedures, an audit of records, and ongoing monitoring. ...
The Payroll Internal Control issue was procedural and did not impact the financials or cost allocation. The Organization will address and resolve this procedural issue through a review and retraining of procedures, an audit of records, and ongoing monitoring. 1. Update Procedures, Documentation, and Retrain All Payroll staff to Protocols: The Payroll 2024/2025 Internal Controls memo and Payroll Desk Manual will be revised to clearly detail the step-by-step procedures that Payroll personnel must follow for staff timecard submissions. The documentation includes the approval process by managers or their delegates, handling of missing approvals, and the review process conducted by Finance management. The documentation will also emphasize the procedural component and collaboration with human resources regarding the corrective actions required for managers who are not compliant with the procedures. These updates will ensure a smooth completion of the bi-monthly payroll cycle and facilitate monthly reviews. All payroll staff and the controller will undergo retraining in this process. New payroll staff will receive training in accordance with these expectations. Planned date of completion: 1/31/2025 2. Timecard Audit: Payroll will audit timecards for the period from July 1, 2024, to November 30, 2024. The audit aims to identify timecards that require approval from both employees and management. Any timecards that need approval will be addressed using the backup documentation required by the agency's internal control procedures. Planned date of completion: 1/31/2025 3. Ongoing Monitoring Plan: After each pay period, an audit report will be generated that includes the details of timecards, specifically identifying those paid through UKG that are missing approvals. The analyst will ensure that documentation is obtained from the employee's manager, confirming approval of staff time for each identified missing approval. These reports will be reviewed during the Payroll month-end cycle. Planned date of completion: bi-monthly payroll closes on the 10th and 25th of each month, respectively.
View Audit 339523
Finding 520004 (2024-002)
Material Weakness 2024
Sandusky Metropolitan Housing Authority
OH
HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking § 200.303
The Housing Choice Voucher Program administrator will review the HQS Inspection report upon receiving to ensure all units are following Federal requirements.
The Housing Choice Voucher Program administrator will review the HQS Inspection report upon receiving to ensure all units are following Federal requirements.
View Audit 339440
Finding 520000 (2024-001)
Significant Deficiency 2024
Lifelong Medical Care
CA
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
12/11/2024 LifeLong Medical Care Corrective Action Plan For the year ended June 30, 2024 2024-001 Special Tests and Provisions - Significant deficiency in Internal Control over Compliance Name of Contact Person: Brent Copen, CFO Corrective Action: LifeLong Medical Care will: - Immediately retrain s...
12/11/2024 LifeLong Medical Care Corrective Action Plan For the year ended June 30, 2024 2024-001 Special Tests and Provisions - Significant deficiency in Internal Control over Compliance Name of Contact Person: Brent Copen, CFO Corrective Action: LifeLong Medical Care will: - Immediately retrain staff involved in Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determination and billing. - Train all new staff at new hire orientations, conduct an internal audit, and retrain current staff based on outcome as needed. - Perform periodic audits of sliding fee transactions. Proposed Completion Date: June 30, 2025
View Audit 339437
Finding 519999 (2024-001)
Significant Deficiency 2024
Texas Casa, Inc.
TX
Subrecipient Monitoring § 200.332
Planned Corrective Action: In order to ensure that all subrecipients receive adequate notice of any changes to the grant funding source which may occur midyear, e.g. with an “offset” grant award from the Governor’s Office, Texas CASA will email an initial notification within one month to all subreci...
Planned Corrective Action: In order to ensure that all subrecipients receive adequate notice of any changes to the grant funding source which may occur midyear, e.g. with an “offset” grant award from the Governor’s Office, Texas CASA will email an initial notification within one month to all subrecipients once we receive a midyear “offset” award with a different funding source. This initial notification will include the new FAIN, award date, total award, assistance listing number/title, name of the federal or state agency, pass-through entity, and contact information. After the “offset” grant funding source has been expended via reimbursements to subrecipients, Texas CASA will send a final notification to each subrecipient with the total amount of funding each entity received from the “offset” grant funding source, again including the FAIN, award date, total award, assistance listing number/title, name of the federal or state agency, pass-through entity, and contact information. Responsible Parties: Tamea Byrd, CFO Estimated Completion Date: December 31, 2024
View Audit 339434
Sauk Valley Community College District 506
IL
Student Financial Aid
The audit identified discrepancies between the enrollment information reported to the Clearinghouse and the data reflected in NSLDS, affecting 4 of the 10 student files reviewed by the auditors. The root cause was determined to be a communication breakdown between the Clearinghouse and NSLDS systems...
The audit identified discrepancies between the enrollment information reported to the Clearinghouse and the data reflected in NSLDS, affecting 4 of the 10 student files reviewed by the auditors. The root cause was determined to be a communication breakdown between the Clearinghouse and NSLDS systems, resulting in the transfer of inaccurate data. A corrective action plan has been developed to strengthen internal controls and ensure the accuracy of enrollment reporting. To enhance accuracy, the Registrar and the Director of Financial Assistance will conduct a random review of enrollment reporting data submitted through the National Student Clearinghouse and reflected in NSLDS at regular intervals during each semester and following the confirmation of degrees. This review process will include cross-referencing the last date of attendance and effective withdrawal dates recorded in institutional systems against the corresponding data in the Clearinghouse and NSLDS. Any discrepancies identified during these reviews will be documented, and necessary corrections will be promptly submitted to the Clearinghouse.
View Audit 339433
Finding 519969 (2024-001)
Significant Deficiency 2024
Peckham Inc. and Subsidiaries
MI
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430
Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. This issue was isolated to a specific payroll, where a report did not function as intended. No issues were detected with either prior or future payrolls. However,...
Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. This issue was isolated to a specific payroll, where a report did not function as intended. No issues were detected with either prior or future payrolls. However, we have implemented the additional step of checking these reports to timesheets to ensure there are no discrepancies.
View Audit 339414 Questioned Costs: $1
Finding 519956 (2024-001)
Significant Deficiency 2024
Housing Alliance and Community Partnership
ID
HUD Housing Programs
HACP will structure a system capable of properly overseeing compliance with regulations related to these grants as well as maintaining more accurate and complete documentation of adherence to compliance. HACP has appointed a compliance coordinator, and they will oversee the process and ensure they a...
HACP will structure a system capable of properly overseeing compliance with regulations related to these grants as well as maintaining more accurate and complete documentation of adherence to compliance. HACP has appointed a compliance coordinator, and they will oversee the process and ensure they are complaint moving forward.
View Audit 339377
Finding 519913 (2024-002)
Significant Deficiency 2024
Community Action Partnership
ND
Reporting
2024-002 Contact Person Jim Pavlicek Corrective Action Plan Management is now aware of the procedures to submit late SRF-425 reports and will implement procedures to file the reports on a timely basis. Completion Date Fiscal year 2025
2024-002 Contact Person Jim Pavlicek Corrective Action Plan Management is now aware of the procedures to submit late SRF-425 reports and will implement procedures to file the reports on a timely basis. Completion Date Fiscal year 2025
View Audit 339345
Stoneman Village II Housing Corporation
CA
HUD Housing Programs Eligibility Reporting
As of November 27, 2024, the EIV was fixed for Stoneman Village II and I (Administrator) now have access to printing reports.
As of November 27, 2024, the EIV was fixed for Stoneman Village II and I (Administrator) now have access to printing reports.
View Audit 339325
Finding 519911 (2024-002)
Material Weakness 2024
Housing Authority of the City of Lexington, Nebraska
NE
Special Tests & Provisions Material Weakness
Finding 2024-002: Replacement Reserves Material Weakness Special Tests and Provisions • I, Lisa A. Linch, Executive Director, agree with the finding. Planned Corrective Action: • In the future, the bookkeeper and fee accountant, will have copies of all monies requested from HUD so that th...
Finding 2024-002: Replacement Reserves Material Weakness Special Tests and Provisions • I, Lisa A. Linch, Executive Director, agree with the finding. Planned Corrective Action: • In the future, the bookkeeper and fee accountant, will have copies of all monies requested from HUD so that the bank statements reflect the correct monies and the fee accountant is aware of what is to be happening.
View Audit 339324
Finding 519910 (2024-002)
Material Weakness 2024
Naf Senior Housing, Inc.
NE
Special Tests & Provisions Material Weakness
Finding 2024-002: Replacement Reserves Material Weakness Special Tests and Provisions • I, Lisa A. Linch, Executive Director, agree with the finding. Planned Corrective Action: • In the future, the bookkeeper and fee accountant, will have copies of all monies requested from HUD so that th...
Finding 2024-002: Replacement Reserves Material Weakness Special Tests and Provisions • I, Lisa A. Linch, Executive Director, agree with the finding. Planned Corrective Action: • In the future, the bookkeeper and fee accountant, will have copies of all monies requested from HUD so that the bank statements reflect the correct monies and the fee accountant is aware of what is to be happening.
View Audit 339321
Finding 519904 (2024-001)
Material Weakness 2024
County of Monterey
CA
Questioned Costs Reporting Allowable Costs / Cost Principles
The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers a...
The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No financial statement findings to report in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2024-001 ELC Enhancing Detection Program – ALN 93.323 ELC Enhancing Detection Expansion Program – ALN 93.323 Recommendation: CLA recommends that the County review and update its internal controls related to the ELC grants and provide additional training to ELC staff on compliance with allowable cost and reporting requirements. Proper supervision and review should ensure accurate cost preparation for reimbursement invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health Department, Public Health Bureau, will provide a refresher training on expenditures eligible for grant reimbursement and the Single Audit selection process. The first refresher training was on December 11, 2024, with bi-annual refresher trainings to be provided in June and December. Name(s) of the contact person(s) responsible for corrective action: Joe Ripley Planned completion date for corrective action plan: was completed December 11, 2024 If there are any questions regarding this plan, please contact Joe Ripley at ripleyjl@countyofmonterey.gov.
View Audit 339307 Questioned Costs: $1
Spruce Landing Housing Corporation
MO
Questioned Costs Cash Management HUD Housing Programs
The Project should make a deposit of $9,175 for the year ended June 30, 2024. Procedures should be improved to ensure that surplus cash is calculated and transferred to the residual receipt account timely.
The Project should make a deposit of $9,175 for the year ended June 30, 2024. Procedures should be improved to ensure that surplus cash is calculated and transferred to the residual receipt account timely.
View Audit 339226 Questioned Costs: $1
Spruce Landing Housing Corporation
MO
Questioned Costs
The Project should create an automatic monthly transfer of $475 from the operating account to the reserve replacement account.
The Project should create an automatic monthly transfer of $475 from the operating account to the reserve replacement account.
View Audit 339226 Questioned Costs: $1
Sunrise House, Inc.
MO
Questioned Costs
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
View Audit 339225 Questioned Costs: $1
Rodsewood Housing Corporation
MO
Questioned Costs
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
View Audit 339223 Questioned Costs: $1
Finding 519893 (2024-003)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed...
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures are not greater than the HUD approved budget and expenditures include supporting documentation before they are posted to the general ledger. We will also review the accuracy / completeness of all documentation prior to making payment. Anticipated Completion Date December 31, 2024
View Audit 339220 Questioned Costs: $1
Finding 519892 (2024-002)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
HUD Housing Programs Subrecipient Monitoring Eligibility
Finding 2024-002 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding ...
Finding 2024-002 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure tenant eligibility and establishing and maintaining security deposits for tenants moving out and we will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date December 31, 2024
View Audit 339220
Finding 519891 (2024-001)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to p...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2024. Finding 2024-001 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2024
View Audit 339220
Finding 519882 (2024-004)
Significant Deficiency 2024
City of Lebanon Tennessee
TN
Reporting
We concur with the finding. We will implement the necessary controls and procedures to ensure that quarterly reports are accurate.
We concur with the finding. We will implement the necessary controls and procedures to ensure that quarterly reports are accurate.
View Audit 339216
Finding 519877 (2024-002)
Significant Deficiency 2024
St. Catherine's Center for Children
NY
Reporting
The first voucher of this program was submitted past the 30 day submission deadlone. It was the first quarterly submission for this award and the preparer of the voucher was unexpectedly out of the office around the time of the deadline. While we did have some meetings with the funder during this ...
The first voucher of this program was submitted past the 30 day submission deadlone. It was the first quarterly submission for this award and the preparer of the voucher was unexpectedly out of the office around the time of the deadline. While we did have some meetings with the funder during this time and discussed this award with them, we do not have written documentation showing that we informed them that the first quarterly submission would be late. Currrently, the finance department is fully staffed and there are two employees trained in completing the quarterly submissions should the issue arise again.
View Audit 339199
Finding 519876 (2024-001)
Significant Deficiency 2024
St. Catherine's Center for Children
NY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
During a transition to a new AP specialist, two invoices relating to the 31 Walter St. location were improperly allocated to this award at 60%. The correct allocation should have been 50% as the program utilizes half of our 31 Walter St, Albany, NY building. This happened due to our invoice proces...
During a transition to a new AP specialist, two invoices relating to the 31 Walter St. location were improperly allocated to this award at 60%. The correct allocation should have been 50% as the program utilizes half of our 31 Walter St, Albany, NY building. This happened due to our invoice processing system, Concur, not bringing over old allocation sets from the old user to the new user. The incorrect allocation setup was detected and corrected after the two invoices had been already processed.
View Audit 339199
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