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Corrective Action Plans

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Finding 502618 (2024-002)
Significant Deficiency 2024
Oklahoma Christian University and Subsidiaries
OK
Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid
Criteria or Specific Requirement - Special Tests and Provisions - Enrollment Reporting - 34 CFR Section 690.83(b)(2) and 685.309 Condition - Eight student status changes were not communicated to the NSLDS timely Questioned Costs - N/A Context - Out of the population of 312 students with enrollment s...
Criteria or Specific Requirement - Special Tests and Provisions - Enrollment Reporting - 34 CFR Section 690.83(b)(2) and 685.309 Condition - Eight student status changes were not communicated to the NSLDS timely Questioned Costs - N/A Context - Out of the population of 312 students with enrollment status changes requiring reporting to NSLDS, a sample of 25 students was selected for testing. Of those 25 students, 8 student status changes were not reported to NSLDS within the required 60 days. Our sample was not, and was not intended to be, statistically valid. Effect - NSLDS was not notified of student status changes in accordance with compliance requirements Cause - The University did not have effective internal control processes in place to ensure the accurate collection, review and reporting of student status changes occurred timely. Recent turnover in personnel resulted in a lack of oversight as well. Indication as a Repeat Finding - N/A Recommendation - The University should review its internal controls surrounding the enrollment reporting process and ensure internal controls provide for the timely and accurate reporting of student status changes. Views of Responsible Officials and Planned Corrective Actions - Amy Schlup, Director of Student Financial Services, and Rachel Hart, Registrar, will oversee the corrective action plan. New personnel in the Registrar's office have received training for student enrollment reporting and will submit reporting to NSLDS every 30 days in order to stay within the required 60 days. This reporting will take place around the 25th of every month and be completed by the Registrar only. The Associate Registrar and Director of Administrative Computing will retain alternate access in case of emergency. Error reports will be reviewed and resolved within one week ensuring that accurate information is provided to NSLDS well within the required time frame. The corrective action plan has already been completed as of October 9, 2024. Contact information for responsible officials: Office of Financial Services Box 11000 Oklahoma City, OK 73136 405.425.5190 financialservices@oc.edu
View Audit 324604
Finding 502617 (2024-001)
Significant Deficiency 2024
Oklahoma Christian University and Subsidiaries
OK
Questioned Costs Eligibility
Criteria or Specific Requirement - Eligibility, 34 CFR Section 685.200(a)(2)(i) Condition - One student received need-based aid exceeding that student's financial need Questioned Costs - $2,069 Context - Out of the population of 1,301 students who received federal student financial assistance during...
Criteria or Specific Requirement - Eligibility, 34 CFR Section 685.200(a)(2)(i) Condition - One student received need-based aid exceeding that student's financial need Questioned Costs - $2,069 Context - Out of the population of 1,301 students who received federal student financial assistance during the year, a sample of 25 students was selected for testing. One student was awarded need-based aid who did not have financial need. Our sample was not, and was not intended to be, statistically valid. Effect - One student received aid for which they were not eligible Cause - The student's estimated family contribution (EFC) was not updated to reflect a change in the student's attendance plan, and the student was awarded aid for the year using the student's four-month EFC rather than the twelve-month EFC. Indication as a Repeat Finding - N/A Recommendation - The University should review its procedures for ensuring appropriate EFC figures are used when awarding financial aid to ensure any changes in student information is accurately reflected in the information used to award student aid. Views of Responsible Officials and Planned Corrective Actions - Amy Schlup, Director of Student Financial Services, and Carrie Hamilton, Assistant Director of Financial Aid, will oversee the corrective action plan. University IT personnel are creating a Change Report to identify students whose SAi (Student Aid Index, formerly EFC) months do not match the attendance pattern. This will alert Financial Services to adjust the budget to the appropriate timeframe that will prevent overawarding. The Student Financial Services team will review and retrain on the proper procedure to assign SAi months. The corrective action has begun and will be completed as of November 1, 2024. Contact information for responsible officials: Office of Financial Services Box 11000 Oklahoma City, OK 73136 405.425.5190 financialservices@oc.edu
View Audit 324604 Questioned Costs: $1
Finding 502613 (2024-003)
Material Weakness 2024
Cumberland Memorial Hospital, Inc.
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Organization will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by...
Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Organization will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors.
View Audit 324596
Finding 502612 (2024-002)
Material Weakness 2024
Cumberland Memorial Hospital, Inc.
WI
Internal Control / Segregation of Duties
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources available to increase staf...
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources available to increase staff size and address this internal control deficiency. The Board of Directors and management are aware of the incompatible duties and will continue to provide oversight and monitor the Organization’s operations.
View Audit 324596
Finding 502611 (2024-001)
Material Weakness 2024
Cumberland Memorial Hospital, Inc.
WI
Internal Control / Segregation of Duties Material Weakness Reporting
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources and staff to prepare the ...
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources and staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.
View Audit 324596
Finding 502603 (2024-001)
Significant Deficiency 2024
Township of Grosse Ile
MI
Significant Deficiency Internal Control / Segregation of Duties
On June 8, 2015, the Board of Trustees adopted policies and procedures for federal grant awards which were added to Section 4.11 Annual Audit of the Grosse Ile Township Administrative Policies and Procedures Manual. Due to a clerical oversight, this section was not included in the updated Administra...
On June 8, 2015, the Board of Trustees adopted policies and procedures for federal grant awards which were added to Section 4.11 Annual Audit of the Grosse Ile Township Administrative Policies and Procedures Manual. Due to a clerical oversight, this section was not included in the updated Administrative Policies and Procedures Manual that was adopted on November 14, 2022. The Township has not typically received significant amounts of federal funding in the past. However, written procedures specific to accepting federal awards are required to be documented and updated in accordance with Uniform Guidance, including written procedures for financial management systems, payments, allowable costs, period of performance, matching or cost sharing, program income, procurement, equipment and real property, supplies, copyrights, subawards or debarred and suspended parties, monitoring and reporting program performance, financial reporting, retention and access requirements for records, cash management and payroll or federal time keeping. There have been no instances of noncompliance with federal program requirements, even with the significant increase in federal expenditures during the 2023/2024 fiscal year. Updated written procedures specific to federal awards, in compliance with Uniform Guidance, will be compiled by management and presented to the Board of Trustees for approval and adoption.
View Audit 324592
Finding 502570 (2024-001)
Significant Deficiency 2024
Meds Apartments
IL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days aft...
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition The annual reporting package for the year ended June 30, 2023 has not been submitted to the Federal Audit Clearinghouse within the required time frame. Cause Procedures in place were not adequate to ensure the timely submission of the reporting package. Effect or Potential Effect Noncompliance with Uniform Guidance and Federal Audit Clearinghouse requirements. Questioned Costs N/A Context N/A Identification as a Repeat Finding Finding 2023-001 Recommendation Annual reporting packages should be submitted to the Federal Audit Clearinghouse no later than March 31st of the subsequent year. Auditor Noncompliance Code: Section 207/223(f) Mortgage Insurance Finding Resolution Status: Resolved - Reviewed the Federal Audit Clearinghouse website, the annual report package was submitted and approved on June 10, 2024. Views of Responsible Officials MEDS Apartments agrees with the finding and the auditor's recommendation have been adopted. The Corporation has implemented procedures to ensure the timely completion and submission of the annual reporting package.
View Audit 324579
Finding 502569 (2024-001)
Significant Deficiency 2024
Grant Village
IL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days aft...
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition The annual reporting package for the year ended June 30, 2023 has not been submitted to the Federal Audit Clearinghouse within the required time frame. Cause Procedures in place were not adequate to ensure the timely submission of the reporting package. Effect or Potential Effect Noncompliance with Uniform Guidance and Federal Audit Clearinghouse requirements. Questioned Costs N/A Context N/A Identification as a Repeat Finding Finding 2023-001 Recommendation Annual reporting packages should be submitted to the Federal Audit Clearinghouse no later than March 31st of the subsequent year. Auditor Noncompliance Code: Section 207/223(f) Mortgage Insurance Finding Resolution Status: Resolved – Reviewed the Federal Audit Clearinghouse website, the annual report package was submitted and approved on June 10, 2024. Views of Responsible Officials Grant Village agrees with the finding and the auditor's recommendation has been adopted. The Corporation has implemented procedures to ensure the timely completion and submission of the annual reporting package.
View Audit 324578
Finding 502567 (2024-001)
Significant Deficiency 2024
Pensdale Housing, Inc.
CA
Subrecipient Monitoring
Finding 2024-001: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. The Corporation should submit the Form SF-SAC Single Audit Data Collecti...
Finding 2024-001: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the year ended May 31, 2022 as soon as practical. Action(s) taken or planned on the finding Management and the Board of Directors concur with the finding and the auditor's recommendations. Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2022 will be submitted to the federal audit clearinghouse as soon as practical.
View Audit 324577
Finding 502563 (2024-002)
Significant Deficiency 2024
Tongore Pines Housing Developing Fund Co., Inc.
NY
Subrecipient Monitoring HUD Housing Programs
Finding 2024-002. The management company is required to use HUD-9887 form for consent of information to be obtained. The management company is using their own form which does not fully comply with the HUD-9887 form. (1) Recommendation: The management company should start using the HUD-9987 form wh...
Finding 2024-002. The management company is required to use HUD-9887 form for consent of information to be obtained. The management company is using their own form which does not fully comply with the HUD-9887 form. (1) Recommendation: The management company should start using the HUD-9987 form when performing recertifications and accepting new tenants. The organization should further establish procedures that will ensure ongoing compliance. These procedures should include training and monitoring of responsible staff. (2) Actions Taken: The property manager has obtained the form and will begin using the HUD-9887 form to obtain consent to access personal information. Procedures are being implemented to assure that this process is taking place.
View Audit 324553
Finding 502562 (2024-001)
Significant Deficiency 2024
Tongore Pines Housing Developing Fund Co., Inc.
NY
Subrecipient Monitoring Eligibility HUD Housing Programs
Finding 2024-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company ...
Finding 2024-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company should acquire access to the HUD EIV, and begin producing and reviewing the required reports within required timeframes. The organization should further establish procedures that will ensure ongoing compliance. These procedures should include training and monitoring of responsible staff. (2) Actions Taken: Management has worked with HUD to obtain access and will begin performing this responsibility. The appropriate reports will be produced and reviewed once management has access to the HUD EIV system. Procedures are being implemented to assure that this process is taking place.
View Audit 324553
Finding 502538 (2024-002)
Material Weakness 2024
Rural Health Services, Inc.
SC
Procurement, Suspension & Debarment
In Finding 2024-002, a condition was noted in which the Organization did not obtain quotes or bids for certain expenditures as required by Uniform Guidance procurement requirements. Management recognizes the importance of complying with procurement guidelines. In response to Finding 2024-002, proc...
In Finding 2024-002, a condition was noted in which the Organization did not obtain quotes or bids for certain expenditures as required by Uniform Guidance procurement requirements. Management recognizes the importance of complying with procurement guidelines. In response to Finding 2024-002, procedures will be implemented to ensure bids are obtained and properly documented as required by Uniform Guidance.
View Audit 324529
Finding 502533 (2024-001)
Material Weakness 2024
Rural Health Services, Inc.
SC
Cash Management
In Finding 2024-001, a condition was noted that during the year, the Organization made several draws of federal funds that were not disbursed in a timely manner for program expenditures. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In resp...
In Finding 2024-001, a condition was noted that during the year, the Organization made several draws of federal funds that were not disbursed in a timely manner for program expenditures. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2024-001, procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization.
View Audit 324529
Susquehanna Valley Central School District
NY
Cash Management School Nutrition Programs
Corrective Action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2023-24 school year, the district reviewed the program’s needs to develop a strategy to utilize ...
Corrective Action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2023-24 school year, the district reviewed the program’s needs to develop a strategy to utilize these funds by the food service program to coincide with the capital project approved by the voters in December of 2022. To date, the District has purchased and installed multiple equipment items by the Cafeteria Fund totaling over $189,000. Along with these purchases the district has ordered and is in the process of receiving and installing an additional $125,000 of equipment including new serving line stations. Estimated Completion Date: June 30, 2025 Contact Information Jennifer Dattoria, School Business Executive Susquehanna Valley Central School District 1040 Conklin Road Conklin, New York 13748
View Audit 324526
Finding 502516 (2024-002)
Significant Deficiency 2024
Cabrini University
PA
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University’s policies and federal requirements related to monthly reconciliations. There should be a proc...
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University’s policies and federal requirements related to monthly reconciliations. There should be a process to maintain all reconciliations to support these were performed as required monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In June 2023, the University announced that the 2023-2024 academic year would be the final year of operations due to continued declines in enrollment and operating deficits. On May 11, 2024 the University provided it’s final day of instruction to students and thereby ended its participation in the Title IV Federal Student Aid (FSA) programs. Name(s) of the contact person(s) responsible for corrective action: Lynda Buzzard, Vice President Finance & Administration Planned completion date for corrective action plan: May 11, 2024
View Audit 324498 Questioned Costs: $1
Finding 502511 (2024-005)
Significant Deficiency 2024
Cabrini University
PA
Questioned Costs Reporting Student Financial Aid
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accuracy to be in compliance with regulations....
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accuracy to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In June 2023, the University announced that the 2023-2024 academic year would be the final year of operations due to continued declines in enrollment and operating deficits. On May 11, 2024 the University provided it’s final day of instruction to students and thereby ended its participation in the Title IV Federal Student Aid (FSA) programs. Name(s) of the contact person(s) responsible for corrective action: Lynda Buzzard, Vice President Finance & Administration Planned completion date for corrective action plan: May 11, 2024
View Audit 324498 Questioned Costs: $1
Finding 502510 (2024-004)
Significant Deficiency 2024
Cabrini University
PA
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379, 84.033 & 84.033 Recommendation: We recommend the University review all R2T4 calculations to ensure the correct end date and number of scheduled break days are being used for all Title IV aid. Explanation of...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379, 84.033 & 84.033 Recommendation: We recommend the University review all R2T4 calculations to ensure the correct end date and number of scheduled break days are being used for all Title IV aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In June 2023, the University announced that the 2023-2024 academic year would be the final year of operations due to continued declines in enrollment and operating deficits. On May 11, 2024 the University provided it’s final day of instruction to students and thereby ended its participation in the Title IV Federal Student Aid (FSA) programs. Name(s) of the contact person(s) responsible for corrective action: Lynda Buzzard, Vice President Finance & Administration Planned completion date for corrective action plan: May 11, 2024
View Audit 324498 Questioned Costs: $1
Finding 502509 (2024-003)
Significant Deficiency 2024
Cabrini University
PA
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379, 84.033 & 84.033 Recommendation: The University should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student fil...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379, 84.033 & 84.033 Recommendation: The University should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In June 2023, the University announced that the 2023-2024 academic year would be the final year of operations due to continued declines in enrollment and operating deficits. On May 11, 2024 the University provided it’s final day of instruction to students and thereby ended its participation in the Title IV Federal Student Aid (FSA) programs. Name(s) of the contact person(s) responsible for corrective action: Lynda Buzzard, Vice President Finance & Administration Planned completion date for corrective action plan: May 11, 2024
View Audit 324498 Questioned Costs: $1
Finding 502508 (2024-001)
Significant Deficiency 2024
Cabrini University
PA
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: We recommend that the University evaluate its procedures and policies around packaging Title IV based on need. Explanation of disagreement with audit finding: There is no disagreemen...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: We recommend that the University evaluate its procedures and policies around packaging Title IV based on need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In June 2023, the University announced that the 2023-2024 academic year would be the final year of operations due to continued declines in enrollment and operating deficits. On May 11, 2024 the University provided it’s final day of instruction to students and thereby ended its participation in the Title IV Federal Student Aid (FSA) programs. Name(s) of the contact person(s) responsible for corrective action: Lynda Buzzard, Vice President Finance & Administration Planned completion date for corrective action plan: May 11, 2024
View Audit 324498 Questioned Costs: $1
Las Veggas Voa Elderly Housing, INC (desert Oasis)
VA
Cash Management HUD Housing Programs
Management Agrees with the finding. The residual receipts account deficiency was funded on July 29, 2024 in the amount of $11,377. Management will ensure that the residual receipts account are properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency was funded on July 29, 2024 in the amount of $11,377. Management will ensure that the residual receipts account are properly funded in the future.
View Audit 324476
Redford Voa Elderly Hsg., Inc. (coventry Place Ii)
LA
Management Agrees with the finding. The security deposit deficiency was funded on July 3, 2024 in the amount of $160. Management will ensure that the security deposits are properly funded in the future.
Management Agrees with the finding. The security deposit deficiency was funded on July 3, 2024 in the amount of $160. Management will ensure that the security deposits are properly funded in the future.
View Audit 324473
Redford Township Voa Elderly Housing, Inc. (coventry Place)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on November 30, 2023 in the amount of $45,319. Management will ensure that the residual receitps account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on November 30, 2023 in the amount of $45,319. Management will ensure that the residual receitps account is properly funded in the future.
View Audit 324472
South Texas Voa Elderly Housing, Inc. (country Village Square)
LA
HUD Housing Programs
Management Agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
Management Agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
View Audit 324470
Cincinnati Voa Living Center, INC (clinton Springs)
VA
Management Agrees with the finding. The replacement reserve deficiency will be funded in the amount of $700. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management Agrees with the finding. The replacement reserve deficiency will be funded in the amount of $700. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 324467
Montrose Voa Elderly Housing Iii, INC (cimarron Village)
VA
Cash Management HUD Housing Programs
Management Agrees with the finding. The residual receipts account deficiency will be funded in the amnount of $2,528. Management will ensure that the residual receipts account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency will be funded in the amnount of $2,528. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 324466
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