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Corrective Action Plans

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Kilgore Complex, Inc. 064-Hd052
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON AUGUST 16, 2024.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON AUGUST 16, 2024.
View Audit 324067
Morehouse Senior Apartments, Inc.
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON NOVEMBER 14, 2023.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON NOVEMBER 14, 2023.
View Audit 324066
Morehouse Senior Apartments, Inc.
LA
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $500. 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 $500. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
View Audit 324066
Nelda Place Apartments, Inc.
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON NOVEMBER 14, 2023.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON NOVEMBER 14, 2023.
View Audit 324065
Nelda Place Apartments, Inc.
LA
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WAS FUNDED ON JULY 15, 2024 IN THE AMOUNT OF $411. 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 WAS FUNDED ON JULY 15, 2024 IN THE AMOUNT OF $411. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
View Audit 324065
Iowa Elderly Housing Corporation
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON OCTOBER 5, 2023.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON OCTOBER 5, 2023.
View Audit 324063
Iowa Elderly Housing Corporation
LA
MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $482. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERTY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $482. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERTY FUNDED IN THE FUTURE.
View Audit 324063
Dequincy Elderly Housing Corporation
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON NOVEMBER 14, 2023.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON NOVEMBER 14, 2023.
View Audit 324062
Dequincy Elderly Housing Corporation
LA
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERRVE DEFICIENCY WILL BE FUNDED. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERRVE DEFICIENCY WILL BE FUNDED. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
View Audit 324062
Garrett Road Apartments, Inc. 064-Hd070
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON AUGUST 16, 2024.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON AUGUST 16, 2024.
View Audit 324060
Garrett Road Apartments, Inc. 064-Hd070
LA
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED. 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. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
View Audit 324060
Finding 501888 (2024-001)
Significant Deficiency 2024
Faith Housing New Hope Apartments 122-Hd127-Wpd-Np
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Statement of condition #2024-001: During the year ended June 30, 2024, management submitted a 9250 to withdraw funds from the reserve for replacements fund that included two of the same invoices as a previously approved 9250. The reserve for replacements account was not reimbursed for the duplicate ...
Statement of condition #2024-001: During the year ended June 30, 2024, management submitted a 9250 to withdraw funds from the reserve for replacements fund that included two of the same invoices as a previously approved 9250. The reserve for replacements account was not reimbursed for the duplicate withdrawal. Comment on Finding and Recommendation: Management should transfer $4,613 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management deposited $4,613 into the reserve for replacements fund on September 18, 2024.
View Audit 324026 Questioned Costs: $1
Finding 501886 (2024-001)
Significant Deficiency 2024
Moreno Valley Senior Housing, Inc.
MI
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Name of auditee: Moreno Valley Senior Housing, Inc. HUD auditee identification number: 143-EE037-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Anne Sackrison Position: Chief Executive Officer Telephone number: 586...
Name of auditee: Moreno Valley Senior Housing, Inc. HUD auditee identification number: 143-EE037-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Anne Sackrison Position: Chief Executive Officer Telephone number: 586-753-9052 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2024-001: Effective December 1, 2023, the required monthly deposit to the reserve for replacements is $8,215; however, the Corporation did not make the monthly deposits when two months of the replacement reserve deposits were returned by the bank. As of June 30, 2024, the reserve for replacements is underfunded by $16,430. Comments on the Finding and Each Recommendation: Management should transfer $16,430 from the operating account in order to bring the reserve for replacements current. Action(s) taken or planned on the finding: Agreed. Management made a deposit to the reserve for replacement on July 29, 2024 for $16,430.
View Audit 324006 Questioned Costs: $1
Finding 501868 (2024-003)
Significant Deficiency 2024
Canyon Village Senior Citizens Housing, Inc.
WY
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Comments on the Finding and Each Recommendation: The Corporation did not make the total required reserve for replacement deposits during the year ended June 30, 2024. Additionally, the required monthly deposits for the period from August 1, 2022 through June 30, 2023 were not made in the amounts spe...
Comments on the Finding and Each Recommendation: The Corporation did not make the total required reserve for replacement deposits during the year ended June 30, 2024. Additionally, the required monthly deposits for the period from August 1, 2022 through June 30, 2023 were not made in the amounts specified by HUD which resulted in the reserve for replacements account being underfunded by $623 as of June 30, 2024. The management agent should transfer funds of $623 from the operating account in order to bring the reserve for replacements account to current, and confirm with HUD monthly reserve for replacements deposits requirements at least annually. Action(s) taken or planned on the finding Management agrees with the recommendation. Management transferred $623 from the operating account to the reserve for replacements account on September 25, 2024. No further action is required.
View Audit 323965 Questioned Costs: $1
Finding 501867 (2024-002)
Significant Deficiency 2024
Canyon Village Senior Citizens Housing, Inc.
WY
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Comments on the Finding and Each Recommendation: The Corporation's required deposit into the residual receipts account of $41,019 per the June 30, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all...
Comments on the Finding and Each Recommendation: The Corporation's required deposit into the residual receipts account of $41,019 per the June 30, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding Management agrees with the recommendation. Management deposited $41,019 into the residual receipts fund on October 30, 2023. No further action is required.
View Audit 323965 Questioned Costs: $1
Finding 501866 (2024-001)
Significant Deficiency 2024
Canyon Village Senior Citizens Housing, Inc.
WY
Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking
Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2024, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical ...
Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2024, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.
View Audit 323965
Finding 501865 (2024-001)
Significant Deficiency 2024
Abbeville County Council on Aging Housing Committee
NC
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Name of auditee: Abbeville County Council on Aging Housing Committee HUD auditee identification number: 054-11077 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Deborah Nunn Position: Treasurer Telephone number: (336)...
Name of auditee: Abbeville County Council on Aging Housing Committee HUD auditee identification number: 054-11077 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Deborah Nunn Position: Treasurer Telephone number: (336) 808-1276 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2024-001 (CFDA No. 14.155): Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation paid entity expenses of $1,088 out of operating activities. The Corporation should consider surplus cash restrictions and ensure terms of the Regulatory Agreement are followed. The management agent should request $1,088 from the residual receipts account. Action(s) taken or planned on the finding: Agree. Management agrees with the finding and concurs with auditor's recommendation. The management agent will request funds from the residual receipts account.
View Audit 323964 Questioned Costs: $1
Finding 501837 (2024-004)
Significant Deficiency 2024
South Arkansas Regional Health Center, Inc.
AR
Cash Management Subrecipient Monitoring Significant Deficiency
The CCBHC grant ended as of December 31, 2023, and was not awarded to the Center for the next fiscal year. Should the Center be awarded the grant in the future, detailed reports will be created to ensure that expenses match what is being requested for reimbursement.
The CCBHC grant ended as of December 31, 2023, and was not awarded to the Center for the next fiscal year. Should the Center be awarded the grant in the future, detailed reports will be created to ensure that expenses match what is being requested for reimbursement.
View Audit 323945
Finding 501832 (2024-001)
Significant Deficiency 2024
McBain Rural Agricultural School
MI
School Nutrition Programs Subrecipient Monitoring Significant Deficiency
Condition: The School District did not complete an on-site monitoring review for one building operating a school lunch program during the year ended June 30, 2024. Corrective Steps Taken: At this time, there have been some corrective steps taken to limit this from happening again which includes th...
Condition: The School District did not complete an on-site monitoring review for one building operating a school lunch program during the year ended June 30, 2024. Corrective Steps Taken: At this time, there have been some corrective steps taken to limit this from happening again which includes the Food Service Director better familiarizing herself with MDE’s requirements for on-site reviews. Corrective Steps to be Taken: The Food Service Director will coordinate the on-site monitoring reviews and its completion to Michigan Department of Education requirements. Monitoring: The plan for monitoring adherence is for the Superintendent to check in with he Food Service Director prior to the February 1st deadline to ensure all required on-site reviews were performed. Name of Responsible Person for Further Information: Tami Eisenga, Food Service Director and Scott Akom, Superintendent. Questioned Costs Related to this Finding: None.
View Audit 323933
Finding 501814 (2024-001)
Material Weakness 2024
Chippewa Valley Schools
MI
Questioned Costs School Nutrition Programs Subrecipient Monitoring
Condition: The School District does not currently have a control in place whereby a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in an incorrect reporting of the number of free and reduced priced meals, which could result in the Sch...
Condition: The School District does not currently have a control in place whereby a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in an incorrect reporting of the number of free and reduced priced meals, which could result in the School District being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Business Office has implemented a formalized internal control procedure for the Food Service Department to adhere, alongside performing a thorough review of the monthly claims reimbursement submission. The formalized internal control procedure will accompany the supporting documentation submitted to the Business Office monthly (Attachment A). The procedure involves a review of inputted meal counts, prior to the claim submission. The Food Service Department Administrator responsible for meal claim input will provide corroboration of input accuracy, as documented by signoff from a secondary reviewer. In addition, the Business Office has prepared a Meal Claim Check Tool spreadsheet to utilize, on a monthly basis, as another layer of validation. The Meal Claim Check Tool spreadsheet allows the Business Office to input meal count figures from the Food Service POS system report and compare against the figures from the claims submission report. Any discrepancy identified would be immediately addressed with the Food Service Department and would require an amended claim submission. Contact person responsible for corrective action: Danielle Jacobs, Director of Business Services Anticipated Completion Date: 08/01/2024
View Audit 323903 Questioned Costs: $1
Finding 501803 (2024-002)
Material Weakness 2024
Port Authority of Kansas City, Missouri
MO
Procurement, Suspension & Debarment
2024-002: Material Weakness – Suspension and Debarment Recommendation: We recommend Port KC implement procedures and retain documentation related to the applicable suspension and debarment requirements to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement w...
2024-002: Material Weakness – Suspension and Debarment Recommendation: We recommend Port KC implement procedures and retain documentation related to the applicable suspension and debarment requirements to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Repeat Finding: No. Management Response/Corrective Action: There is no disagreement with the audit finding. Procedures will be put in place to implement a policy of maintaining documentation related to suspension and debarment checks. Name of the Contact Person Responsible for Corrective Action: Joseph Lohman Finance Director (816) 559-3724 Planned Completion Date for Corrective Action Plan: July 1, 2024
View Audit 323890
Finding 501793 (2024-002)
Significant Deficiency 2024
Augsburg University
MN
Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties
Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063,84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements and is formally implemented. Explanation of disagreement with audit f...
Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063,84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements and is formally implemented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Augsburg University will update its Written Information Security Program to: • Include a risk management section describing how Augsburg is identifying, assessing, and communicating risks. • Identify the use of multi-factor authentication for individuals accessing sensitive information across systems. • Define the procedures to in place to securely dispose of sensitive information. • Document procedures to monitor and log activity of authorized users and detect unauthorized activity. • Document the process for performing annual penetration tests and annual vulnerability assessments. Names of the contact persons responsible for corrective action: Scott Krajewski Planned completion date for corrective action plan: May 31, 2025
View Audit 323873
Finding 501787 (2024-001)
Significant Deficiency 2024
Augsburg University
MN
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreeme...
Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Services is working with the Registrar and IT to review the current reporting system. Adjustments will be made to reporting process to ensure accurate and timely reporting of students’ enrollment status to NSLDS. Names of the contact persons responsible for corrective action: Amanda Burgess Planned completion date for corrective action plan: May 31, 2025
View Audit 323873
Kinnikinnick Community Consolidated School District #131
WI
Questioned Costs
The Chief School Business Official (CSBO) will pay closer attention to detail to avoid this type of error in the future by double checking his/her entry into the ISBE Expenditure Reporting program. See full Corrective Action Plan included in the audit report.
The Chief School Business Official (CSBO) will pay closer attention to detail to avoid this type of error in the future by double checking his/her entry into the ISBE Expenditure Reporting program. See full Corrective Action Plan included in the audit report.
View Audit 323867 Questioned Costs: $1
Kinnikinnick Community Consolidated School District #131
WI
Questioned Costs
The Chief School Business Official (CSBO) will pay closer attention to detail to avoid this type of error in the future by double checking his/her entry into the ISBE Expenditure Reporting program. See full Corrective Action Plan included in the audit report.
The Chief School Business Official (CSBO) will pay closer attention to detail to avoid this type of error in the future by double checking his/her entry into the ISBE Expenditure Reporting program. See full Corrective Action Plan included in the audit report.
View Audit 323867 Questioned Costs: $1
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