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Corrective Action Plans

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Hempel House, Inc.
IL
The Project implemented a new system in place to ensure tenant security deposits are refunded within 30 days.
The Project implemented a new system in place to ensure tenant security deposits are refunded within 30 days.
View Audit 325737
Finding 503575 (2024-001)
Significant Deficiency 2024
Harrison Community Schools
MI
Cash Management
The District has put in the proper cash management controls to make sure all federal grant cash draws are within the fiscal year of the School District
The District has put in the proper cash management controls to make sure all federal grant cash draws are within the fiscal year of the School District
View Audit 325729
Center Interfaith Housing
CA
Questioned Costs Procurement, Suspension & Debarment
To mitigate the finding, the owner completed a transfer of $14,666 into the operating account on 9/12/2024.
To mitigate the finding, the owner completed a transfer of $14,666 into the operating account on 9/12/2024.
View Audit 325718 Questioned Costs: $1
Finding 503543 (2024-001)
Significant Deficiency 2024
Mental Health Center of Champaign County Housing Corporation
IL
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding: Management did not remit payment to HUD for the amount in excess of $250 per unit for their fifteen units. Management was aware the funds needed to be remitted back to HUD in the time frame noted however management has had ongoing communication with HUD over the past year in an effort to k...
Finding: Management did not remit payment to HUD for the amount in excess of $250 per unit for their fifteen units. Management was aware the funds needed to be remitted back to HUD in the time frame noted however management has had ongoing communication with HUD over the past year in an effort to keep the funds and therefore have not yet been remitted. We recommend management review their processes and controls surrounding residual receipts to ensure amounts due to HUD are properly remitted. Corrective Action: In December of 2023, management had a meeting with with HUD to discuss using the residual receipts funds to benefit the Project. At the meeting, HUD agreed to allow the funds to be used as a loan to the operating account until subsidy payments for the Project resumed at which point the funds were to be transferred back to the residual receipts account. The next step that was agreed on was to transfer the funds to the reserve for replacement to be used for necessary repairs and upgrades to the Project. All steps were followed and the transfer request to move the funds to the reserve for replacement was made in May 2024 with no response from HUD. Subsequent follow up inquiries were made with no response from HUD. In August of 2024, management received a recoupment notice from HUD requesting the funds to be returned. Funds were returned to HUD on September 13, 2024.
View Audit 325713 Questioned Costs: $1
Finding 503542 (2024-001)
Material Weakness 2024
West Central Services, INC
NH
Questioned Costs Procurement, Suspension & Debarment
Recommendation: West Central Services, Inc. should perform a competitive bidding process for all grant related expenses in excess of the thresholds on its procurement policy unless the Center can only receive required services from a specific source, a public exigency did not permit the delay, or af...
Recommendation: West Central Services, Inc. should perform a competitive bidding process for all grant related expenses in excess of the thresholds on its procurement policy unless the Center can only receive required services from a specific source, a public exigency did not permit the delay, or after the solicitation of a number of sources it was determined that competition was inadequate. Action Taken: West Central Services, Inc. will consider a modification to its procurement policy and enter into a competitive bid process going forward for any services rendered in excess of the policy when required to do so. If U.S. Department of Health and Human Services has any questions regarding this plan, please call Stephanie Bergeron at 603-448-0126.
View Audit 325706 Questioned Costs: $1
Les Petite Maisons, Inc.
LA
HUD Housing Programs
The Project will obtain banking accounts that do not assess monthly charges. The Project will also monitor the account to ensure that the security deposit account at all times equals or exceeds the aggregate of all outstanding obligations to tenants for refundable security deposits. Contact: Adrienn...
The Project will obtain banking accounts that do not assess monthly charges. The Project will also monitor the account to ensure that the security deposit account at all times equals or exceeds the aggregate of all outstanding obligations to tenants for refundable security deposits. Contact: Adrienne Melancon, Housing Director Anticipated Completion Date: 10/15/24
View Audit 325686
Finding 503539 (2024-001)
Material Weakness 2024
Barre Housing Authority
VT
Questioned Costs Procurement, Suspension & Debarment
2024-001 - Procurement, Suspension, and Debarment Auditee's Response and Planned Corrective Action: Prior to FYE 03/31/2025 the Barre Housing Authority will be soliciting quotes from at least three flooring companies to ensure that we are getting the best prices possible when installing new floorin...
2024-001 - Procurement, Suspension, and Debarment Auditee's Response and Planned Corrective Action: Prior to FYE 03/31/2025 the Barre Housing Authority will be soliciting quotes from at least three flooring companies to ensure that we are getting the best prices possible when installing new flooring. We will also be putting our pest control services out to bid and getting that under a new and current contract to ensure we are getting a competitive price for these services. Barre Housing Authority will avoid this situation in the future by doing a better job of maintaining our contract register , which will ensure that contracts do not continue after expiring. Lastly, we will be reviewing our procurement policy to see if it is still reasonable for the times. With the cost of everything rising our limits may be set too low. Planned Implementation Date of Corrective Action: March 31, 2025 Person Responsible for Corrective Action: Jaime Chioldi, Executive Director
View Audit 325673 Questioned Costs: $1
Finding 503538 (2024-001)
Material Weakness 2024
Coldwater Community Schools
MI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
The District will work with the Assistant Superintendent of Curriculum and Instruction and the payroll supervisor to ensure that pars are matching what is being charged in the payroll system. A form will be created to ensure that they align and both parties will sign off on it quarterly.
The District will work with the Assistant Superintendent of Curriculum and Instruction and the payroll supervisor to ensure that pars are matching what is being charged in the payroll system. A form will be created to ensure that they align and both parties will sign off on it quarterly.
View Audit 325665
University of St. Francis
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
2024-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 Grant Period - Year Ended May 31, 2024 Condition Found During our return of Title IV Fund testing we noted that the Universit...
2024-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 Grant Period - Year Ended May 31, 2024 Condition Found During our return of Title IV Fund testing we noted that the University did not calculate or return Title IV for students who ceased attendance correctly for two students out of eleven. The University used the incorrect number of days for the total days in the period of enrollment when calculating the return of Title IV.We consider this to be an instance of non-compliance relating to the Special Tests and ProvisionsCompliance Requirement. Corrective Action Plan Moving forward, the financial aid team will implement internal controls: Marlon Jones, Director of Financial Aid will process the R2T4 using COD instead of Banner. So, Marlon will ensure that the dates for fall break (fall term)/spring break (spring term) are properly utilized within the R2T4 calculations, prior to the start of the terms. After Marlon’s initial process of completing the R2T4 calculation in COD, Erika Guzman, Associate Director, will check the completed R2T4 to ensure precise calculations. This new addition will ensure that two people are determining the accuracy of the R2T4’s, as well as ensuring that the breaks during the terms, are included. Responsible Person for Corrective Action Plan Marlon Jones Jr and Erika Guzman Implementation Date of Corrective Action Plan 9/23/2024
View Audit 325664 Questioned Costs: $1
Mid-America Christian University
OK
Student Financial Aid Eligibility Reporting
Re: Response to References Number 2024-001 Student Financial Aid Cluster View of Responsible Officials: Comments on Finding and Recommendation The University agrees that the department did not accurately report the dates of two students' tested enrollment status changes. One date was off by two days...
Re: Response to References Number 2024-001 Student Financial Aid Cluster View of Responsible Officials: Comments on Finding and Recommendation The University agrees that the department did not accurately report the dates of two students' tested enrollment status changes. One date was off by two days, and the second one was off by ten days. This was caused by human error when updating the National Student Clearinghouse error report. Corrective Action Plan for References Number 2024-001 Student Financial Aid Cluster: The University Registrar provided additional training to the staff on the proper way to report status changes when a student withdraws to ensure the actual date of the withdrawal request is used instead of the final date of the term. This training occurred on 9.3.24 before the September National Student Clearing House (NSCH) was submitted. The University Registrar will review the error reports with the staff to ensure the dates are entered correctly before submission. Mid-America Christian University’s University Registrar, Stephanie Davidson, will be responsible for ensuring this corrective action plan is followed as outlined. Stephanie can be reached at stephanie.davidson@macu.edu or 405-692-3241
View Audit 325623
Finding 503499 (2024-002)
Significant Deficiency 2024
Northwestern College
IA
Student Financial Aid Reporting Significant Deficiency
Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...
Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Starting in 2025-26 the College is transitioning to a new ERP, a more robust software system, that will correct this issue. However, in the meantime, the financial aid office will not rely on our current software to automatically match COD Disbursement dates with student account posting dates. The financial aid and business offices will communicate to ensure posting to student accounts are done on the same day as aid is disbursed. In addition, the financial aid and business offices will add a new process to compare COD reports with current software reports on a regular basis to look for any discrepancies. Any discrepancies found will be manually corrected on a timely basis. Name(s) of the contact person(s) responsible for corrective action: Eric Anderson, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025
View Audit 325620
Finding 503492 (2024-001)
Significant Deficiency 2024
Northwestern College
IA
Student Financial Aid Reporting Significant Deficiency
Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement wit...
Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 2022-23 audit identified similar issues regarding NSLDS enrollment reporting. Following the 2022-23 audit, the College changed the submission dates to the NSC to allow more time for the NSC to timely report to the NSLDS. Upon further research following the 2023-24 audit, the College learned that this finding relates to manually reported graduates and withdrawn students. Graduates reported during the automated file submittal process were reported as graduating at end of term, while graduates reported manually were reported as graduating on the College’s actual commencement date (one day different than end of term). Going forward the Registrar will be consistent in reporting graduation dates using the end of term for all graduating students. As for the reporting of withdrawals, the Registrar will manually update the enrollment status and effective dates in NSLDS to ensure accurate and timely reporting in the 2024-25 fiscal year. Starting in 2025-26 the College is transitioning to a new ERP, a more robust software system, that will correct this issue. Name(s) of the contact person(s) responsible for corrective action: Austin Nyhof, Registrar Planned completion date for corrective action plan: June 30, 2025
View Audit 325620
Finding 503481 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Kingsville
TN
HUD Housing Programs Subrecipient Monitoring
Views of responsible officials and planned corrective action: The Authority agrees with the finding and made the required journal entries and transfers upon receiving the finding. Although amounts Due to and Due from different programs were routinely paid back, the software showed these amounts only...
Views of responsible officials and planned corrective action: The Authority agrees with the finding and made the required journal entries and transfers upon receiving the finding. Although amounts Due to and Due from different programs were routinely paid back, the software showed these amounts only hitting cash accounts in the general ledger and not decreasing the outstanding interfund balances. This led to the Due to and Due from amounts accumulating over time and not being reduced despite payments being made. Starting in April 2024, the journal entries required to correct these balances were made and part of the ongoing monthly close process now includes verifying that interfund accounts are zero and balances are not accumnlating.
View Audit 325612
Finding 503475 (2024-001)
Significant Deficiency 2024
Concordia University, Nebraska
NE
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the cam...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Training on National Student Clearinghouse reporting steps when a non-returning student is processed after the first of term report has been submitted to National Student Clearinghouse. Review process for using end of term date, not Commencement ceremony date as award date. Name(s) of the contact person(s) responsible for corrective action: David L Kumm, Executive VP CFO/COO Planned completion date for corrective action plan: 10/31/2024
View Audit 325604
Richland R-I School District
MO
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512
Name of Contact Person: Carrie Tripp, Superintendent. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collectio...
Name of Contact Person: Carrie Tripp, Superintendent. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collection Form will be filed in a timely manner. Proposed Completion Date: Immediately.
View Audit 325584
Finding 503465 (2024-005)
Material Weakness 2024
Richland R-I School District
MO
Internal Control / Segregation of Duties
Name of Contact Person: Carrie Tripp, Superintendent. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval and review of expenditures, payroll, adjusting journal entries, and bank reconciliations. Corrective Action: We agree with the finding an...
Name of Contact Person: Carrie Tripp, Superintendent. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval and review of expenditures, payroll, adjusting journal entries, and bank reconciliations. Corrective Action: We agree with the finding and the Superintendent will begin documeting her approval and review. Proposed Completion Date: Immediately.
View Audit 325584
Finding 503442 (2024-005)
Significant Deficiency 2024
Vista Homes Housing Corporation
NY
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 325560
Finding 503441 (2024-004)
Significant Deficiency 2024
Vista Homes Housing Corporation
NY
HUD Housing Programs Eligibility Material Weakness
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
View Audit 325560
Finding 503440 (2024-003)
Material Weakness 2024
Vista Homes Housing Corporation
NY
HUD Housing Programs Allowable Costs / Cost Principles Material Weakness
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 325560
Finding 503439 (2024-002)
Material Weakness 2024
Vista Homes Housing Corporation
NY
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 325560
Finding 503438 (2024-001)
Material Weakness 2024
Vista Homes Housing Corporation
NY
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Reporting views of responsible officials and planned corrective actions The Organization has opened a new residual receipts account and will transfer the funds to the account. The Organization will enhance its controls to ensure the residual receipts reserve is retained in a separate account going f...
Reporting views of responsible officials and planned corrective actions The Organization has opened a new residual receipts account and will transfer the funds to the account. The Organization will enhance its controls to ensure the residual receipts reserve is retained in a separate account going forward.
View Audit 325560
Finding 503434 (2024-003)
Significant Deficiency 2024
New Visions Housing Corporation
CA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 325559
Finding 503433 (2024-002)
Material Weakness 2024
New Visions Housing Corporation
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 325559
Finding 503432 (2024-001)
Material Weakness 2024
New Visions Housing Corporation
CA
HUD Housing Programs Allowable Costs / Cost Principles Material Weakness
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 325559
Finding 503431 (2024-004)
Significant Deficiency 2024
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 325558
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