Corrective Action Plans

Finding 400216 (2023-003)

Significant Deficiency 2023

Wyandot, Inc.

KS

Cash Management Eligibility Significant Deficiency

Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence ...

Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence of the review and approval process for housing payments. For drawdowns, beginning July 2023, the Director of Fiscal Services, Linnea Cullumber, implemented a monthly reconcile process between the housing check payment requests and grant billing drawdown support provided by the Kim Wilson Housing Staff. The accounting staff now reconcile the payment and drawdown support, then retain the email correspondence supporting the drawdown process providing confirmation of review and approval. Rachel Erpelding, Executive Director of Kim Wilson Housing, and Linnea Cullumber, Director of Fiscal Services are responsible for this corrective action plan. The anticipated completion date is 3/31/24.

View Audit 308340

Finding 400144 (2023-001)

Material Weakness 2023

Harmony Community Development Corporation, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.403

Reference Finding Number: 2023-001 Eligibility and Allowable Costs To Whom It May Concern, This letter is in reference to the 2023 audit conducted by Capin Crouse on Harmony Community Development Corporation (Harmony CDC). Please find below the corrective action plan devised by Harmony CDC managemen...

Reference Finding Number: 2023-001 Eligibility and Allowable Costs To Whom It May Concern, This letter is in reference to the 2023 audit conducted by Capin Crouse on Harmony Community Development Corporation (Harmony CDC). Please find below the corrective action plan devised by Harmony CDC management to address the findings in the audit: The (SOP) standard operating procedure will be revised to ensure client documentation is being stored in more than one place. There will be a process to backup all files on an external drive. This will serve as a secondary storage place. Currently client documentation is stored in the housing portal and on the shared drive in the organization. In addition, a required documentation checklist will be maintained and verified for each client. A policy will be developed to complete quarterly internal audit reviews and evaluate 10-15% of the client case files. Staff will conduct ongoing peer reviews of the client files. When a staff member is on a Leave of Absence, the employee’s network access will be revoked during the time off. If a staff member is on a disciplinary action plan, the employee’s network access will be monitored. Mandatory compliance & ethical training will be completed by all employees. All employees will review and sign employee handbooks, conflict of interest and code ethics. Person Responsible for Corrective Action Plan: Mark Porter, Executive Director Anticipated Date of Completion: May 1, 2024 and ongoing internal audits quarterly

View Audit 308286 Questioned Costs: $1

Finding 400140 (2023-001)

None 2023

Independent Housing I, Inc. - Independence House 023-Eh-020

MA

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2023-001: Major Program: Section 8 Housing Assistance Payments Program, Federal Assistance Listing Number 14.195 RECOMMENDATION The auditor recommends ensuring all current and new staff are trained o...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2023-001: Major Program: Section 8 Housing Assistance Payments Program, Federal Assistance Listing Number 14.195 RECOMMENDATION The auditor recommends ensuring all current and new staff are trained on tenants’ 90-day EIV reports and ensuring they are generated within the required time period to verify tenant information promptly and help reduce errors in subsidy payments. ACTION TAKEN The Project will be monitoring use of the EIV system for move-ins and recertifications. If the Department of Housing and Urban Development has questions regarding this plan, please call Bryan Joyce at (413)-525-4321.

View Audit 308264

Finding 400118 (2023-002)

Significant Deficiency 2023

The University of West Alabama

AL

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 ...

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 CFC 690 80. A nticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid

View Audit 308242

Finding 399961 (2023-001)

None 2023

Greenpointe Regional Housing, Inc.

NC

Questioned Costs Eligibility HUD Housing Programs

Management agrees with the finding. Corrections have been made to both tenant files. One tenant has been given a 30 day notice to vacate the unit.

View Audit 308138 Questioned Costs: $1

Finding 399921 (2023-001)

Significant Deficiency 2023

Long Island Fqhc, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if ne...

Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if necessary. It is documented that we have had a high turnover of clerical staff during the past year. As a result, we had the task of training new clerical staff as we were onboarded. We understand this interrupted the continuity of learned processes for our clerical staff and thus the outlined process. As well, we have continued with our internal audit processes. We have identified an internal report through our data system that weekly provides information on variances of sliding fee scale processes. We have met internally and reviewed the current policy and training curriculum. We look to simplify the process for our clerical staff. We anticipate partnering with our EMR platform and standardizing the language for the sliding fee scale process. We want to leverage technology to support the procedural process for the sliding fee scale. We also will inform staff to document variances of findings. Please note that our patients were not negatively impacted or financially affected. Responsible Party: Stacey Harley, Chief Operating Officer, EMR administrator, and Site Leadership Estimated Time of Completion: September 30, 2024

View Audit 308070

Finding 399914 (2023-003)

Significant Deficiency 2023

North East Community Action Corporation and Subsidiaries

MO

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the pr...

2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.

View Audit 308058 Questioned Costs: $1

Finding 399912 (2023-001)

Material Weakness 2023

North East Community Action Corporation and Subsidiaries

MO

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the p...

2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.

View Audit 308058 Questioned Costs: $1

Finding 399889 (2023-004)

Material Weakness 2023

Leflore County Hospital Authority Dba Eomc

OK

Eligibility Material Weakness Reporting § 200.303

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Actio...

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399882 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Beaumont

TX

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial...

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-one (31) tenant files, the following information was unavailable for examination at the time of audit: Annual inspection reports were missing in one file. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers program is in non-compliance with the special tests and provisions - housing quality standards type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.

View Audit 308006 Questioned Costs: $1

Finding 399880 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Beaumont

TX

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant...

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 1,782 units. Of a sample size of thirty-one (31) tenant files, the following was noted: • HUD 50058 Form was missing in 1 file • Verification of income and assets was missing in 1 file. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.

View Audit 308006 Questioned Costs: $1

Finding 399871 (2023-002)

Significant Deficiency 2023

Bladen County

NC

Eligibility

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of app...

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting was held with the Medicaid staff on February 20, 2024 and the following manual sections were addressed (handouts given): DMA Admin Letter 02-19 The Work Number Procedures, Job Aid: The Work Number, Job Aid: Online Verifications; Manual calculations of Income MA 2250; Resources and verifications MA 2230; Job Aid: Evidence Dashboard Relationships; Approved Uses of Forced Eligibility last update 03/01/2023. Bladen County has shown significant improvement with the use of the Work Number for the purpose of application and ongoing case work. DMA Administrative Letter No. 02-19 (The Work Number Procedures). Proposed Completion Date: July 1, 2024 (Improvements from 06/01/2022 – 07/ 01/2023)

View Audit 307971

Finding 399870 (2023-001)

Material Weakness 2023

Bladen County

NC

Eligibility Matching / Level of Effort / Earmarking

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of appl...

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting was held with the Medicaid staff on February 20, 2024 and the following manual sections were addressed (handouts given): DMA Admin Letter 02-19 The Work Number Procedures, Job Aid: The Work Number, Job Aid: Online Verifications; Manual calculations of Income MA 2250; Resources and verifications MA 2230; Job Aid: Evidence Dashboard Relationships; Approved Uses of Forced Eligibility last update 03/01/2023. Bladen County has shown significant improvement with the use of the Work Number for the purpose of application and ongoing case work. DMA Administrative Letter No. 02-19 (The Work Number Procedures). Proposed Completion Date: July 1, 2024 (Improvements from 06/01/2022 – 07/ 01/2023)

View Audit 307971

Finding 399841 (2023-001)

Material Weakness 2023

Eastwick Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307940

Finding 399839 (2023-001)

Material Weakness 2023

Eastwick II Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307939

Finding 399837 (2023-001)

Material Weakness 2023

Washington Lane Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307938

Finding 399835 (2023-001)

Material Weakness 2023

Evesham Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307937

Finding 399828 (2023-001)

Material Weakness 2023

Germantown Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department ...

Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307934

Finding 399379 (2023-001)

Significant Deficiency 2023

Blue Earth County

MN

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

The County will implement additional review procedures.

View Audit 307886

Finding 399361 (2023-002)

Material Weakness 2023

Bean's Cafe

AK

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management wi...

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management will also carefully review reporting requirements and ensure that requirements are adhered to. Proposed Completion Date: - Fiscal Year 2024

View Audit 307838

Finding 399360 (2023-001)

Significant Deficiency 2023

Bean's Cafe

AK

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document...

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document their findings, noting whether clients are deemed eligible or not. -If clients are eligible, we will include supporting documentation with their application to validate their eligibility determination Proposed Completion Date: The end of the month

View Audit 307838

Finding 399274 (2023-002)

Significant Deficiency 2023

Alamo Community College District

TX

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.407

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has b...

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has been established to monitor compliance. The Board Policy F.2.4 has also been revised to clarify those expectations. Implementation Date: June 2024 Responsible Persons: Dr. Harold Whitis, District Director of Student Financial Aid

View Audit 307792

Finding 399209 (2023-001)

None 2023

MacHne Rav Tov

NY

Questioned Costs Cash Management Eligibility

Findings – Federal Award Programs Audit Department of Agriculture 2023-001 Child Nutrition Cluster Program Deficiencies: See Finding 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained a...

Findings – Federal Award Programs Audit Department of Agriculture 2023-001 Child Nutrition Cluster Program Deficiencies: See Finding 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained and posted as necessary. The Organization will have proper site supervision during meal services to ensure that meals are served at the approved time, consist of all required components, and are consumed on site. Action Taken: Since the date of the exit conference, we have implemented the above-mentioned comprehensive plan of corrective action. Mrs. Rotenberg, the site supervisor, is designated as being responsible to ensure timely and efficient meal service, and consumption of meals on site. Meal servers will receive relevant training for proper service of meals, including required meal components. An additional site supervisor, Mr. Isaac Ferentz, was hired and trained and will be present on site before the start of each meal time. The supervisors will ensure that meal pattern requirements are met and proper meal counts and food safety procedures are followed. Mrs. M. Stasel is designated as overseeing proper meal counting. Click counters will be used for accurate counting and documenting. Additional training was given to all SFSP staff. We have designated Mr. Hershey Rosenberg as being responsible to oversee the implementation of our plan of corrective action for these findings. Completion Date: May 21, 2024

View Audit 307773 Questioned Costs: $1

Finding 399046 (2023-009)

Significant Deficiency 2023

Anson County

NC

Eligibility Reporting Significant Deficiency

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399045 (2023-008)

Significant Deficiency 2023

Anson County

NC

Reporting Eligibility Significant Deficiency

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

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