Corrective Action Plans

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Expected Completion Date: Immediately
Expected Completion Date: Immediately
Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. Involvement by the Board of Directors can help mitigate the risk of error or fraud. The Bo...
Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. Involvement by the Board of Directors can help mitigate the risk of error or fraud. The Board of Directors should remain involved in the financial affairs of the Organization with oversight and independent review of internal control functions.
Finding Description: Per the CEDD contract, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Corrective Action and Method of: Reorganization of job duties and increasing staff in f...
Finding Description: Per the CEDD contract, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Corrective Action and Method of: Reorganization of job duties and increasing staff in fiscal department to assist in the preparation of quarterly fiscal and programmatic reports. The Organization made hires into the accounting and finance role internally which aids in more timely reporting. Name of Responsible Person: Diane Hobbs, Chief Financial Officer Anticipated Completion Date: June 2025
There is no disagreement with the audit finding. Corrections to the drawdown process will be made. We have implemented new review and reconciliation procedures to ensure that our federal funds drawdown processes are correctly executed in a timely manner.
There is no disagreement with the audit finding. Corrections to the drawdown process will be made. We have implemented new review and reconciliation procedures to ensure that our federal funds drawdown processes are correctly executed in a timely manner.
There is no disagreement with the finding. The program length will be corrected for all students. In response to the findings from 2023, North Central corrected all program lengths within our Enterprise Resource Planning (ERP) system, Ellucian’s Colleague. Throughout the academic year, the Registrar...
There is no disagreement with the finding. The program length will be corrected for all students. In response to the findings from 2023, North Central corrected all program lengths within our Enterprise Resource Planning (ERP) system, Ellucian’s Colleague. Throughout the academic year, the Registrar’s Office and Financial Aid Department conducted thorough quality checks of the source data to ensure accuracy. Despite these efforts, unforeseen errors in enrollment data arose due to a data conversion issue between Colleague and the National Student Clearinghouse, which transmits information to the National Student Loan Data System (NSLDS). To address this, we will maintain our semesterly data confirmation process but will shift the primary focus of our reviews to the output data transmitted to NSLDS, ensuring data integrity at every stage of reporting.
2024-001 - Housing Voucher Cluster - Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with ...
2024-001 - Housing Voucher Cluster - Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding; however as explained to the auditor, the one unit noted by the audit was an action from 2021 or prior, and the auditor was provided results from current 2023/2024 inspection. Action taken in response to finding: The Northwest Oregon Housing Authority has reviewed its inspection policies regarding timely inspections. All units are being scheduled in a biennial cycle in 2023 and 2024, and beyond, thus resolving this finding. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 12/31/2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Hsu-Feng Andy Shaw, Executive Director, at 503-861-0119.
Corrective Action Plan Year Ended June 30, 2024 Covington Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2024. Responsible Official: Ms. Christi Billings, Executive Director Name and address of independent public accounting firm: Miller ...
Corrective Action Plan Year Ended June 30, 2024 Covington Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2024. Responsible Official: Ms. Christi Billings, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 72143 Audit period: Year ended June 30, 2024 Oversight Agency: U.S. Department of Housing and Urban Development The finding from June 30, 2024, audit is discussed below. The finding is numbered to correspond to the auditing findings disclosed in Sections B and C of the Schedule of Findings and Questioned Costs. C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT 2024-001 – Family File Deficiencies • Federal Program: Public and Indian Housing, Federal Assistance Listing No. 14.850 • Criteria or specific requirement: The Authority’s purpose for existence is to provide decent, safe, and affordable housing for low-income people. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent to be charged to eligible families. HUD regulations prescribe the content of these family files. These requirements consist of the following: o As a condition of admission or continued occupancy, the tenant and other family members provide necessary information, documentation, and releases for the PHA to verify income eligibility. o For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. o Determine income eligibility and calculate the tenant’s rent payment in accordance with HUD regulations. o Select tenants from the public housing waiting list in accordance with the PHA’s tenant selection policies. o Re-examine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. • Context: Our review of 23 family files revealed nine files with delinquent annual reexaminations. • Effect: The errors noted are due to lack of supporting documentation. • Cause: Proper scheduling and lack of other procedural control have resulted in untimely performed annual reexaminations. • Recommendation for Corrective Actions: The Authority should establish a master calendar to ensure all tenants are scheduled for their annual reexaminations. The Authority should also establish benchmarks for timing of certain annual reexaminations functions such as notice to tenants of the pending reexam and others as applicable. • Views of Responsible Officials and Planned Corrective Actions: We will review tenant’s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by February 29, 2025.
Management's Response: Management concurs with the above finding and notes that an annual physical inventory is done. Moving forward all federal equipment housed in a separate inventory system will be included in the annual physical inventory process. In addition, the tracking and monitoring of thes...
Management's Response: Management concurs with the above finding and notes that an annual physical inventory is done. Moving forward all federal equipment housed in a separate inventory system will be included in the annual physical inventory process. In addition, the tracking and monitoring of these assets will be brought to the asset manager within the fiscal services office. Action will be taken immediately and completed by June 2025.
Management's Response: Management concurs with the above finding and will ensure that the restricted accountant and purchasing agent receive further training on federal grant purchasing requirements to ensure all purchasing rules are met. Additional approval levels will also be put in place to safeg...
Management's Response: Management concurs with the above finding and will ensure that the restricted accountant and purchasing agent receive further training on federal grant purchasing requirements to ensure all purchasing rules are met. Additional approval levels will also be put in place to safeguard required federal purchasing limits. Implementation will be completed by June 2025.
View Audit 338909 Questioned Costs: $1
Management's Response: Management concurs with the above finding and all documentation for annual reports will be held and kept as required moving forward. This will be implemented with the 2025 annual report.
Management's Response: Management concurs with the above finding and all documentation for annual reports will be held and kept as required moving forward. This will be implemented with the 2025 annual report.
Management's Response: Management concurs with the above finding and implementation of proper approval and documentation was completed in July 2024. All required documentation will be attached to each drawdown receipt.
Management's Response: Management concurs with the above finding and implementation of proper approval and documentation was completed in July 2024. All required documentation will be attached to each drawdown receipt.
Management's Response: Management concurs with the above finding and will ensure that human resources, fiscal services and Title Ill all have proper approvals, budgets and written authorization of anything that deviates from the approved budget. The corrective action will be implemented immediately ...
Management's Response: Management concurs with the above finding and will ensure that human resources, fiscal services and Title Ill all have proper approvals, budgets and written authorization of anything that deviates from the approved budget. The corrective action will be implemented immediately and completed by June 2025.
View Audit 338909 Questioned Costs: $1
Management's Response: Management concurs with the audit finding above. The Director of Admissions & Records has worked with the Audit Resource team at NSC to work through a process to ensure that unofficial withdrawals are accurately captured from Banner and reported in a timely manner. The NSC spe...
Management's Response: Management concurs with the audit finding above. The Director of Admissions & Records has worked with the Audit Resource team at NSC to work through a process to ensure that unofficial withdrawals are accurately captured from Banner and reported in a timely manner. The NSC specialist helped the college set up an additional "subsequent of term" submission roughly 30 days after the end of the semester but prior to the first upload of the following semester. As a nonattendance taking institution, this timeframe will allow the college a chance to make withdrawal determinations for students who did not officially withdraw but stopped attending at some point in the semester and code them appropriately in Banner. This action has occurred, been tested and implemented as of January 2025.
Management's Perspective Management acknowledges the audit finding related to exceeding budgeted amounts for specific allowable activities. We understand the importance of adhering strictly to approved budgets and appreciate the auditor's insights for improving our internal controls. The discrepancy...
Management's Perspective Management acknowledges the audit finding related to exceeding budgeted amounts for specific allowable activities. We understand the importance of adhering strictly to approved budgets and appreciate the auditor's insights for improving our internal controls. The discrepancy noted in the draw requests and employee salary reimbursement rate was unintentional and stemmed from insufficient monitoring of budget allocations and across specific cost categories. Overall for the grant we were $671,675.96 favorable to the total budget, but are committed to rectifying this issue promptly to ensure compliance with all applicable requirements by line item. Corrective Action Plan 1. Root Cause Analysis: The primary cause of this issue was the absence of a robust process for comparing expenditures to individual cost categories in the approved budget. 2. Policy and Procedure Enhancements: o Budget Monitoring: A formal procedure will be implemented to review the budget allocations for each cost category prior to submitting any draw requests. This will include a reconciliation process to verify expenditures align with approved amounts. o Approval Process: Draw requests will now require a secondary review by individual cost categories by the Chief Financial Officer to ensure compliance with budgeted amounts. 3. Employee Reimbursement Accuracy: o We will update the reimbursement calculation process to ensure all employee salaries are reimbursed at the approved rates. This will involve cross-checking position with the budget during each draw request. 4. Training: o Staff involved in grant management and budget monitoring will be provided training on allowable activities, cost category monitoring, and budget compliance by January 15, 2025. 5. Oversight and Accountability: o A quarterly internal audit will be conducted to review draw requests and salary reimbursement calculations to identify any discrepancies early. 6. Immediate Actions Taken: o The overdrawn amounts ($27,009) and salary discrepancy ($4,371) have been identified. Management is working to rectify these errors and will address any necessary repayments or budget amendments with the grantor.Timeline for Implementation All corrective actions will be fully implemented by 1/31/2025. Progress will be reported to the Board of Directors as needed. Contact Information For further questions or additional clarification, please contact: Robbie Marchant Chief Financial Officer 540-888-3456 marchant@trschool.org Management remains committed to maintaining compliance with grant requirements and implementing procedures to prevent recurrence of this issue.
View Audit 338902 Questioned Costs: $1
2024-004 Contact Person David Klein, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP June 30, 2025
2024-004 Contact Person David Klein, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP June 30, 2025
Finding # 2024-005 Condition: The District did not meet its financial covenants required under the program during the year, and we, as the auditors, were unable to properly calculate the required financial covenants because of potential missing or misstated financial statement information due to th...
Finding # 2024-005 Condition: The District did not meet its financial covenants required under the program during the year, and we, as the auditors, were unable to properly calculate the required financial covenants because of potential missing or misstated financial statement information due to the adverse opinion on the 2022 financial statements and related disclaimer of opinion included in our accompanying 2023 Independent Auditor's Report Response: The hospital has financial covenants including: Maintaining 35 days cash on hand. We are currently at 26 Days Cash on Hand. The hospital has been as low as 6 Days Cash on Hand. To increase our Cash on Hand, we have brought all Revenue Cycle efforts in house, trained new staff, formed cross functional teams with the clinical documentation staff, set goals and work weekly with our teams to gently resolve challenges and move forward. These efforts have rewarded the hospital with increased Days Cash on Hand and improved quality processes in Revenue Cycle. One covenant requires that we maintain strong internal controls. Since the new administration have begun, each month, new internal controls are being established throughout the hospital, Finance department, Materials Management and the Revenue Cycle. On covenant requires a positive bottom line. The hospital has been losing money primarily due to the change in administration, lack of routine processes, recruitment challenges, lack of accuracy in our accounting and revenue cycle. Throughout the hospital and RHC’s, improvement teams are working to both improve quality processes, reduce costs, establish a culture to allow recruitment and improve our bottom line. The hospital has been transparent with the agency and our Board of Directors throughout our change process. More work continues. Responsible Party: Meagan Weber, CEO, Brent Peirick, COO, Carolyn Davies, CFO Estimated Completion Date: 12/31/2026
Condition: The District did not meet its financial reporting obligations under the grant during the year. The District did not complete the 2022 audit and file the Data Collection Form (SFSAC) by the due date of March 31, 2024 Response: The financial statement audit for FY 2022 is complete and we ar...
Condition: The District did not meet its financial reporting obligations under the grant during the year. The District did not complete the 2022 audit and file the Data Collection Form (SFSAC) by the due date of March 31, 2024 Response: The financial statement audit for FY 2022 is complete and we are awaiting issuance of the single audit for FY 2022. We anticipate the single audit stand-alone report will be issued prior to the end of 2025. The 2022 Report on Internal Control Over Financial Reporting and On Compliance and Other Matters Based on an Audit of Financial Statements Performed In Accordance with Government Auditing Standards has not been issued. We are currently working with our grantors and lenders to determine the appropriate course of action for not having this report. The hospital’s plan is to maintain timely completion of the financial audits in future years. Responsible Party: Meagan Weber, CEO, Brent Peirick, COO, Carolyn Davies, CFO Estimated Completion Date: 12/31/2025
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
FINDING 2024-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute...
FINDING 2024-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing, if necessary. Project managers should be aware of the importance of computing the tenant's medical expense deduction accurately. Action taken: Tenant rent was recomputed in October 2024 and management will adjust a future monthly HUD billing. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
View Audit 338870 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to ma...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in October 2024.
View Audit 338870 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in October 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.
View Audit 338869 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project's replacement reserve balance was underfunded by $311 at September 30, 2024. Recommendation: The Project should deposit $311 into the replacement reserve account. ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project's replacement reserve balance was underfunded by $311 at September 30, 2024. Recommendation: The Project should deposit $311 into the replacement reserve account. Action Taken: The Project agrees with the finding. The Project deposited $311 into the replacement reserve account in October 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.
View Audit 338868 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Brooklyn Park, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis,...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Brooklyn Park, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers 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 811, ASSISTANCE LISTING NUMBER 14.181 The Project overpaid management fees to the management company. Recommendation: The management company should repay the $120 to the Project. Action Taken: The Project agrees with the finding. The management company repaid the overpaid management fees in October 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.
View Audit 338867 Questioned Costs: $1
FINDING 2024-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project's replacement reserve cash balance was underfunded at September 30, 2024. Recommendation: The Project should deposit $142 into the replacement reserve account. Action taken: The Project agrees with the finding. Ma...
FINDING 2024-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project's replacement reserve cash balance was underfunded at September 30, 2024. Recommendation: The Project should deposit $142 into the replacement reserve account. Action taken: The Project agrees with the finding. Management deposited $142 into the replacement reserve account in October 2024. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
View Audit 338866 Questioned Costs: $1
FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute...
FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing, if necessary. Project managers should be aware of the importance of computing the tenant's medical expense deduction accurately. Action taken: Tenant rent was recomputed in October 2024 and management will adjust a future monthly HUD billing.
View Audit 338866 Questioned Costs: $1
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