Corrective Action Plans

Finding 8263 (2023-001)

Significant Deficiency 2023

MI

Student Financial Aid Allowable Costs / Cost Principles Eligibility

2023-001 – Cost of Attendance Calculation. Auditor Description of Condition and Effect. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not pr...

2023-001 – Cost of Attendance Calculation. Auditor Description of Condition and Effect. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Auditor Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. Corrective Action. The College will evaluate and implement controls that will ensure Pell Grant Budget Cost of Attendance requirements are met. The Financial Aid Office will determine Cost of Attendance budget component amounts and School Administration will approve these amounts prior to the financial aid system and school website being updated accordingly each academic year. Responsible Party. Financial Aid Office and School Administration. Anticipated Completion Date. September 27, 2023

View Audit 10932

Finding 8218 (2023-004)

Material Weakness 2023

City of Albemarle

NC

Questioned Costs Allowable Costs / Cost Principles Eligibility

Name of Contact Person: Jacob Weavil, Finance Director Corrective Action/Management's Reponse: Regarding payroll records, the City is converting to Tyler Time and Attendence which will be a cloud based time keeping software. This will provide the same additional layer of backup support as the clo...

Name of Contact Person: Jacob Weavil, Finance Director Corrective Action/Management's Reponse: Regarding payroll records, the City is converting to Tyler Time and Attendence which will be a cloud based time keeping software. This will provide the same additional layer of backup support as the cloud-based storage for internal files. All payrolls starting from the first pay period after the network event are being racked with phyiscal timecards submitted by Departments on a bi-weekly basis. Propsed Completion Date: Immediately and ongoing.

View Audit 10852 Questioned Costs: $1

Finding 8217 (2023-003)

Material Weakness 2023

City of Albemarle

NC

Questioned Costs Eligibility HUD Housing Programs

Name of Contact Person: Michael Ferris, City Manager Corrective Action/Management's Response: The City has filled the vacant Director position in Public Housing with a temporary consultant who specializes in Housing and Urban Development (HUD) programs. This individual is assisting with training ...

Name of Contact Person: Michael Ferris, City Manager Corrective Action/Management's Response: The City has filled the vacant Director position in Public Housing with a temporary consultant who specializes in Housing and Urban Development (HUD) programs. This individual is assisting with training Housing staff and reviewing current internal controls to make improvements to operations. Proposed Completion Date: Immediately and ongoing.

View Audit 10852 Questioned Costs: $1

Finding 8195 (2023-003)

Significant Deficiency 2023

Washington County

NC

Eligibility

Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Missy Dixon, Finance Officer COUNTY OF WASHINGTON BOARD OF COMMISSIONERS The County Finance Office had already identified t...

Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Missy Dixon, Finance Officer COUNTY OF WASHINGTON BOARD OF COMMISSIONERS The County Finance Office had already identified this issue and had added the costs to our Fixed Asset List indicating that these expenses were prior period. Both the Finance Officer and the Deputy Finance Officer have always and will continue to add and review purchases and projects throughout the fiscal year and at year end with our Contracted CPA. Immediately For the Year Ended June 30, 2023 POST OFFICE BOX 1007 Corrective Action Plan PLYMOUTH, NORTH CAROLINA 27962 OFFICE (252) 793-5823 FAX (252) 793-1183 Section II. Financial Statement Findings This was discussed with our OST Rep. and received clarification of policy on 09/15/2023 by conference call and now Adult workers are following clarification by policy to claim 100% of account, unless written statements change approval criteria. Staff was advised by phone conference with the Operation Support Team staff member Paula Taylor on 9/15/2023 regarding policy clarification on joint bank accounts (other than spouse), and follow up email was received from Ms. Taylor same date and forwarded to staff from Supervisor. Caseworkers have been reminded and trained by state Webinar that the Work Number (TWN) must not be run outside of NC Fast. There is no exception for running TWN unless advised otherwise by state personnel. Caseworkers must reach out to Supervisor for a ticket to be authorized by the state prior to running TWN outside of NC Fast. This case was completed before the 8/24/2021 training about TWN. TWN training was on 10/12/2023 and 2 Fact Sheets were forwarded to the caseworkers the same day which was provided on 10/12/2023 to go with the training. Medicaid workers also heard about TWN being required in NCFAST (page 47) in March 2023 (3/8/, 3/14, 3/16, 3/21) training provided to Medicaid Workers titled 2023 Recertification Refresher Training and the PDF of that training was provided on 5/22/2023 to staff and forwarded same day to caseworkers. Also the Q & A sent to workers on 4/4/2023 and updated to include the TWN guidance on 4/25/2023 attached TWN questions from the March 2023 was forwarded to caseworkers the same day.

View Audit 10750

Finding 8194 (2023-002)

Significant Deficiency 2023

Washington County

NC

Eligibility

Finding: 2023-002 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Mis...

Finding: 2023-002 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Missy Dixon, Finance Officer COUNTY OF WASHINGTON BOARD OF COMMISSIONERS The County Finance Office had already identified this issue and had added the costs to our Fixed Asset List indicating that these expenses were prior period. Both the Finance Officer and the Deputy Finance Officer have always and will continue to add and review purchases and projects throughout the fiscal year and at year end with our Contracted CPA. Immediately For the Year Ended June 30, 2023 POST OFFICE BOX 1007 Corrective Action Plan PLYMOUTH, NORTH CAROLINA 27962 OFFICE (252) 793-5823 FAX (252) 793-1183 Section II. Financial Statement Findings This was discussed with our OST Rep. and received clarification of policy on 09/15/2023 by conference call and now Adult workers are following clarification by policy to claim 100% of account, unless written statements change approval criteria. Staff was advised by phone conference with the Operation Support Team staff member Paula Taylor on 9/15/2023 regarding policy clarification on joint bank accounts (other than spouse), and follow up email was received from Ms. Taylor same date and forwarded to staff from Supervisor.

View Audit 10750

Finding 8155 (2023-002)

Significant Deficiency 2023

Johnson University

TN

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Finding Reference Number: 2023-002 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Documentation Regarding Offer of a Post- Withdrawal Disbursement (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s...

Finding Reference Number: 2023-002 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Documentation Regarding Offer of a Post- Withdrawal Disbursement (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Action Plan Summary: The university was not documenting the PWD notification that happens with students as part of our exit process. While the university was completing this the lack of documentation has been addressed. The university now has the student verify receipt of this information on the withdrawal form. Anticipated Completion Date: September 21, 2023 Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 10714 Questioned Costs: $1

Finding 8101 (2023-001)

Significant Deficiency 2023

School District Fremont Re-1

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies ...

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies to the SEA for program funding and the amount of the LEA’s allocation that the SEA provides is based on the poverty measure that is reported to the SEA. In this case the District used free and reduced lunch counts to as the poverty measure to report to the SEA. Condition: While we believe the District accurately reported the poverty measure to the SEA, the District was unable to timely provide supporting schedules that tied back to the data reported to the SEA. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a verification and reconciliation process and will ensure that future reports are maintained at the time of reporting. Responsibility for Corrective Action: Heidi Anderson, CFO Anticipated Completion Date: Fall 2023

View Audit 10675

Finding 8006 (2023-001)

Significant Deficiency 2023

Alabama Housing Finance Authority

AL

Questioned Costs Eligibility Significant Deficiency

Management agrees with the summarized findings. Management has reviewed the current policies and procedures to ensure that the steps to be performed are clearly stated for the underwriting and disbursement staff. Management has discussed the findings with staff members and will provide additional tr...

Management agrees with the summarized findings. Management has reviewed the current policies and procedures to ensure that the steps to be performed are clearly stated for the underwriting and disbursement staff. Management has discussed the findings with staff members and will provide additional training as deemed necessary.

View Audit 10477 Questioned Costs: $1

Finding 7969 (2023-003)

Significant Deficiency 2023

Housing and Redevelopment Authority of Detroit Lakes

MN

HUD Housing Programs Eligibility Significant Deficiency

2023-003 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure proper training of employees on calculating proper assistance to tenants receiving vouchers. Planned Completion Date for CAP Ongoing.

View Audit 10381

Finding 7940 (2023-002)

Significant Deficiency 2023

Wake County, North Carolina

NC

Eligibility Significant Deficiency

Finding 2023-002 Significant Deficiency over Eligibility, repeat finding; Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Recommendat...

Finding 2023-002 Significant Deficiency over Eligibility, repeat finding; Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policies and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Corrective Action Plan: The county will complete a quarterly review of errors in income, resources, and social security number and citizenship verification. For those staff identified by the targeted review with errors in these areas, supervisors will provide refresher training on Medicaid policy requirements. Additional targeted reviews will be completed monthly until the deficiencies are corrected. Proposed Completion Date: 1/31/2023 for initial quarterly review 2/28/2023 for refresher training for identified staff 7/31/2023 for additional reviews as needed for identified staff Contact Person: Yolanda McInnis, Economic Services Division Director

View Audit 10344

Finding 7920 (2023-003)

None 2023

Saint Elizabeth Manor, Inc.

CT

HUD Housing Programs Eligibility

3. Finding 2023-003 e. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. f. Action(s) Taken or Planned on the Finding Management will review tenant files at the time a tenant moves out to ensure proper documentation is retained ...

3. Finding 2023-003 e. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. f. Action(s) Taken or Planned on the Finding Management will review tenant files at the time a tenant moves out to ensure proper documentation is retained in the tenant file.

View Audit 10326

Finding 7919 (2023-002)

None 2023

Saint Elizabeth Manor, Inc.

CT

HUD Housing Programs Eligibility

2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. d. Action(s) Taken or Planned on the Finding Management will review all tenant files before lease signing and after annual recertifications to ensure prope...

2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. d. Action(s) Taken or Planned on the Finding Management will review all tenant files before lease signing and after annual recertifications to ensure proper procedures were completed and documented in each tenant file.

View Audit 10326

Finding 7878 (2023-001)

Significant Deficiency 2023

West Shore Community College

MI

Student Financial Aid Allowable Costs / Cost Principles Eligibility

2023-001 – Pell Grant Calculation. Auditor Description of Condition and Effect. The Uniform Guidance states that the College must determine the maximum scheduled award a student would receive based on their Expected Family Contribution (EFC) and Cost of Attendance (COA) using the payment schedule pr...

2023-001 – Pell Grant Calculation. Auditor Description of Condition and Effect. The Uniform Guidance states that the College must determine the maximum scheduled award a student would receive based on their Expected Family Contribution (EFC) and Cost of Attendance (COA) using the payment schedule provided by the U.S. Department of Education. Students must be awarded on the basis of a COA comprised of allowable costs assessed to all students carrying the same academic workload. COA must be prorated for students who are attending less than an academic year, or who are less than full-time in a term-based program. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Auditor Recommendation. We recommend the College implement procedures to ensure the COA and EFC used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. Corrective Action. In the spring of each year, the College Financial Aid Department will establish the Cost of Attendance (COA) necessary for Pell student eligibility, in addition to the Educational Financial Contribution (EFC) for the following fiscal year. Once these are calculated and established, the head of the Business Office will review the calculations, discuss, and approve. Once they have been approved, the appropriate information will be entered into the Financial Aid software system. Responsible Party. Director of Financial Aid and Head of the Business Office. Anticipated Completion Date. June 30, 2024.

View Audit 10258

Finding 7850 (2023-001)

Significant Deficiency 2023

Aha Westhaven, LLC

AL

HUD Housing Programs Eligibility Reporting

ALN 14.195 – Section 8 Housing Assistance Payments Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs by making the required monthly deposits to the Reserve for Replacement account. Person...

ALN 14.195 – Section 8 Housing Assistance Payments Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs by making the required monthly deposits to the Reserve for Replacement account. Person Responsible for Correction of Finding: Bobby Johns, Secretary-Treasurer Projected Completion Date: June 30, 2024

View Audit 10211

Finding 7705 (2023-002)

Significant Deficiency 2023

Moore County, North Carolina

NC

Eligibility

Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: No financial costs are associated with findings. Narrative templates were edited to include household member relationship verification. Templates are utilized with the application and review process t...

Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: No financial costs are associated with findings. Narrative templates were edited to include household member relationship verification. Templates are utilized with the application and review process to assist/remind workers of needed verifications to correctly establish eligibility. Second Party reviews will continue to monitor compliance with policy. Training will continue monthly on needs identified by Second Party reviews. Workers are held accountable for outcomes/actions for correct eligibility determination of cases. Child Support referrals are no longer applicable in Medicaid policy effective August 18, 2023. Medicaid laws/policies will be monitored for future effects on procedures. Proposed Completion Date: All corrective action items were implemented on September 19, 2023, and continue.

View Audit 10069

Finding 7598 (2023-001)

Significant Deficiency 2023

Ozarks Resource Group D/b/a Ozarks Community Health Center

MO

Subrecipient Monitoring Eligibility HUD Housing Programs

Corrective Action Plan Year Ended May 31, 2023 To United States Department of Health and Human Services Ozarks Community Health Center respectfully submits the following corrective action plan for the year ended May 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: ...

Corrective Action Plan Year Ended May 31, 2023 To United States Department of Health and Human Services Ozarks Community Health Center respectfully submits the following corrective action plan for the year ended May 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: May 31, 2023 The findings from the May 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings: Finding 2023.001 - Sliding Fee Scale Documentation Recommendation The Organization should ensure that internal controls are in place to effectively ensure that patients receive the correct sliding fee discounts. Action Taken Beginning June 1, 2023, management has… If there are any question regarding this plan, please e-mail Lindsay Pearson at lindsay.pearson@ozarkschc.com. Sincerely, Lindsay Pearson Chief Financial Officer

View Audit 9941

Finding 7543 (2023-001)

None 2023

Rochester Institute of Technology

NY

Student Financial Aid Reporting Eligibility

Management Response and Corrective Action Plan OMB Uniform Guidance Audit for the fiscal year ended June 30, 2023 Finding 2023-001 - Non-Compliance with Timely Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Management agrees with the finding and in concurren...

Management Response and Corrective Action Plan OMB Uniform Guidance Audit for the fiscal year ended June 30, 2023 Finding 2023-001 - Non-Compliance with Timely Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Management agrees with the finding and in concurrence with the recommendations has developed and is implementing the following corrective action plans: 1. RIT will implement a process for students who are not expected to return in the fall semester and were enrolled in spring to update the enrollment status with the NSC, the third party that reports to the NSLDS for the University. The manual update to the NSC will be completed within 30 days from the date that RIT is notified that the student is confirmed to no longer be expected to return in the upcoming fall semester. This process will be implemented for the start of summer term 2024. 2. As of November 1, 2023, RIT has enhanced its degree certification process for late certifications to include the two steps which are now required by the NSC. RIT has also added to this process an additional verification to validate that the degree record is subsequently and correctly updated with the NSLDS. 3. The University has communicated with the helpdesk at the NSLDS to determine the reasons why the two identified records for which the student status changes were timely reported to the NSC; however, the data was not correctly captured by the NSLDS. The NSLDS has not been able to identify the root cause of the issue and are continuing to research the problem. They indicate that there is nothing that RIT can do to update these records at this time. Management concurs with the recommendation and will implement a periodic reconciliation processes between the NSLDS and the NSC to verify that the NSLDS timely and completely received communication of student changes. This will include a confirmation process for manual transactions with the NSC to ensure they were received by the NSLDS, which will begin January 2024. Responsible Individual: Joseph Loffredo, Associate Vice President for Academic Affairs & Registrar

View Audit 9841

Finding 7536 (2023-006)

Material Weakness 2023

Independent School District No. 2342 Wca Public Schools

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

Lack of Proper Review Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education Pass-Throug...

Lack of Proper Review Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the District review paper applications. The District should ensure that these controls are properly documented. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement procedures to ensure all paper transactions are properly reviewed once completed. Name of the Contact Person Responsible for Corrective Action Plan: Paul Brownlow, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2024.

View Audit 9837

Finding 7530 (2023-002)

Significant Deficiency 2023

Second Harvest Heartland

MN

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

Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o Applications are physically filed by volunteers, th...

Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o Applications are physically filed by volunteers, then scanned into SharePoint and filed electronically. o SharePoint does not recognize hand-written applications, so we use a filing spreadsheet to track specific batch numbers for applications, which gives us the ability to trace an individual document. If the document is typed, then it can be recognized through a search in SharePoint.  Our SOP document for scanning applications can be found on the CSFP Sharepoint site. o We have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. • If an application is missing: o Confirm that application information is in ClientTrack and document through a generated printed application. o Send application to distribution site for next distribution, to ensure participant signs new application before they receive another CSFP box. Anticipated Completion Date: We currently have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. The current backlog is around one year with plans to get caught up using additional resources in the next few months.

View Audit 9830

Finding 7499 (2023-003)

Significant Deficiency 2023

School District of Cadott Community

WI

School Nutrition Programs Allowable Costs / Cost Principles Eligibility

The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsi...

The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing

View Audit 9733

Finding 7476 (2023-003)

Material Weakness 2023

Harris-Stowe State University

MO

Subrecipient Monitoring Eligibility Material Weakness

Finding 2023-003 Personnel Responsible for Corrective Action: Executive Director of the TRIO Program – Jasmine Lewis Anticipated Completion Date: June 2024 Corrective Action Plan: The TRIO Division at the University has established a procedure that involves the Directors and Coordinators for ea...

Finding 2023-003 Personnel Responsible for Corrective Action: Executive Director of the TRIO Program – Jasmine Lewis Anticipated Completion Date: June 2024 Corrective Action Plan: The TRIO Division at the University has established a procedure that involves the Directors and Coordinators for each program (Educational Talent Search, Upward Bound, and Student Support Services). In this process, TRIO staff compile eligibility files that contain documents used to assess student participant eligibility and the services they receive within their respective programs. Once students have completed all the required forms outlined in the checklist, Educational Advisors determine the student's eligibility for the program. After confirming eligibility and ensuring that the file is complete, it is then sent to the Executive Director of the TRIO for a second review to verify accuracy. At the end of each grant year, the Executive Director will seek the assistance of a third-party entity to conduct an external review to ensure the program's compliance.

View Audit 9669

Finding 7401 (2023-002)

Significant Deficiency 2023

Louisiana Housing Corporation

LA

Subrecipient Monitoring Eligibility Reporting

The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHWAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator,...

The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHWAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator, is responsible for overseeing the corrective action plan and the Energy Assistance Department resumed monitoring of all sub-recipients in those respective programs beginning in September 6, 2023 as stated in the Federal 2024 Model Plan accepted by DHHS. LHC would like to additionally note that the 2023 federal fiscal year is still open and alternate methods of sub-recipient monitoring have taken place aside from on-site visits i.e. budget tracking, desk monitoring and multi-level invoice review. 45 CFR Subpart E allows for States to determine all methods of monitoring.

View Audit 9537

Finding 7400 (2023-001)

Significant Deficiency 2023

Louisiana Housing Corporation

LA

Subrecipient Monitoring Eligibility Reporting

The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHEAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator,...

The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHEAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator, is responsible for overseeing the corrective action plan and the Energy Assistance Department resumed monitoring of all sub-recipients in those respective programs beginning in September 6, 2023 as stated in the Federal 2024 Model Plan accepted by DHHS. LHC would like to additionally note that the 2023 federal fiscal year is still open and alternate methods of sub-recipient monitoring have taken place aside from on-site visits i.e. budget tracking, desk monitoring and multi-level invoice review. 45 CFR Subpart E allows for States to determine all methods of monitoring.

View Audit 9537

Finding 7314 (2023-001)

Material Weakness 2023

Rowan County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Corrective Action/Management Response: The Department concurs that casefile did not include documentation of a signed application form, either paper or telephonic. 1. All staff responsible for working LIEAP applications will receive refresher training that covers all program requirements with an e...

Corrective Action/Management Response: The Department concurs that casefile did not include documentation of a signed application form, either paper or telephonic. 1. All staff responsible for working LIEAP applications will receive refresher training that covers all program requirements with an emphasis on basic documentation requirements. 2. Quality Assurance Lead Workers/Trainers will conduct targeted 2nd party reviews during the coming year to identify and address any ongoing challenges with this item.

View Audit 9488

Finding 7304 (2023-001)

Significant Deficiency 2023

Deckerville Community Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that i...

District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval.

View Audit 9477

Corrective Action Plans

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