Corrective Action Plans

Finding 395044 (2022-007)

Material Weakness 2022

University Settlement Society of New York, Inc.

NY

Subrecipient Monitoring Eligibility § 200.334

The Settlement agrees with the finding. Fiscal and program staff will update CACFP Policies and Procedures to ensure that all CACFP records are retained for a minimum of three years. CACFP eligibility will be clearly documented and retained for three years by program staff. Fiscal and program staff ...

The Settlement agrees with the finding. Fiscal and program staff will update CACFP Policies and Procedures to ensure that all CACFP records are retained for a minimum of three years. CACFP eligibility will be clearly documented and retained for three years by program staff. Fiscal and program staff will update CACFP Policies and Procedures to reflect subrecipient eligibility and related paperwork. Staff will be trained on completing and maintaining CACFP enrollment and eligibility paperwork via CACFP online workshops. Managers will complete management KidKare training to optimize electronic record-keeping of CACP documentation. The Compliance Director will complete an unannounced monitoring review of enrollment paperwork quarterly. Policies and Procedures will be edited to reflect rules and regulations for enrollment and eligibility paperwork. Implementation began October 2023. Responsible parties: Fiscal and Program staff, Compliance Director Completion date: 10/1/2023

View Audit 304979

Finding 394973 (2022-003)

Material Weakness 2022

City of Turlock

CA

Questioned Costs Subrecipient Monitoring Eligibility

Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name ...

Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-19-MC-06-0039, B-20-MC-06-0039, M-18-DC-06-0240, M-20-DC-06-0240 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Gary Hampton, Development Services Director • Corrective Action Plan: CDBG Findings:  For the finding of an incorrect identification of activity in the Integrated Disbursement & Information System (IDIS), which was deemed an ineligible activity, the City has requested a Voluntary Grant Reduction (VGR) in order to compensate for the error. It is currently pending the Department of Housing and Urban Development (HUD) approval.  In regards to the finding from not having a current Residential Anti-Displacement and Relocation Assistance Plan, the City has developed the plan and it was approved by the City Council on 4/9/24. The document is to be uploaded to HUD prior to the end of the month of April 2024. HOME Findings:  In order to address the finding of an absence of dated signatures of all parties on the beneficiary written agreement for the two IDIS projects and a lack of HOME program policies and procedures to ensure written agreements include dated signatures of all parties, the City updated their “City of Turlock Home Consortium Policies and Procedures.”  The City updated their contract template so that it would address the finding of an absence of many federally required provisions in the City’s loan agreement with a property owner, including five components detailed in the monitoring letter that were missing from the agreement.  The amount of HOME funds invested in one IDIS project was not at or below the applicable maximum per-unit HOME subsidy limit as required under 24 CFR Section 92.250(a). The limit was exceeded by $133,625. The City has requested a VGR and it is pending HUD approval.  To address the finding of not having comprehensive written policies and procedures as required under HOME regulation 24 CFR Section 92.504(a), including Tenant Selection, Income Determination and Lease Compliance, the City as part of their update of the “City of Turlock Home Consortium Policies and Procedures” included such provisions. • Anticipated Completion Date: 6/30/2024

View Audit 304861 Questioned Costs: $1

Finding 394587 (2022-006)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

ALN: 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Compl...

ALN: 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394271 (2022-003)

Material Weakness 2022

Community Action Committee of the Lehigh Valley, Inc. and Subsidiaries

PA

Eligibility Subrecipient Monitoring Allowable Costs / Cost Principles

Food Distribution Cluster– Assistance Listing No. 10.569 During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Recommendation: The Organization should prioritize the timely monitoring of p...

Food Distribution Cluster– Assistance Listing No. 10.569 During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: 1. Create a new folder checklist indicating all mandatory items that should be included in each agency folder for compliance. 2. Review all current documentation and assure each item has been properly placed in the appropriate folder. 3. Create a schedule to complete all outstanding monitoring. We are 10% complete to date. 4. Schedule 3-5 monitoring visits per week over the timeframe of January – March 2023. 5. File all monitoring reports in the appropriate folder. 6. Weekly Agency Relations check-ins scheduled beginning January 9th 2023. Name(s) of the contact person(s) responsible for corrective action: Dawn Godshall, Executive Director Planned completion date for corrective action plan: Planned completion date is May 2024.

View Audit 304272

Finding 394062 (2022-005)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Eligibility Special Tests & Provisions

Actions Planned: Proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the Organization’s sliding fee policies and procedures.

View Audit 304170

Finding 393819 (2022-002)

Material Weakness 2022

Care Alliance Health Center

CT

Subrecipient Monitoring Eligibility HUD Housing Programs

Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources int...

Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources into improving all areas related to the Sliding Fee Scale. Starting in April 2024, we will implement the following steps to our process to ensure all federal guidelines and requirements are met. 1. Documented Process: Design and implement an internal control process to ensure sliding fee discounts are accurately calculated based on family size and income. 2. Documented Procedures: Establish clear procedures and guidelines for front desk staff to follow when determining discounts, including appropriate documentation requirements, eligibility criteria, and fee structure. These procedures will be aligned with our written policy to ensure consistency and accuracy in discount calculations. 3. Training and Education: Provide training to front desk staff members responsible for determining eligibility and applying sliding fee discounts to ensure they understand the process. 4. Regular Reviews: Implement regular reviews and monthly audits to verify that all discounts are properly supported and documented. Quarterly reviews will be conducted to verify compliance, identify areas for improvement, and evaluate the effectiveness of the sliding scale fee program to ensure it meets our patients' needs and complies with all federal guidelines. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org. Sincerely, Anna M. Kacki Controller

View Audit 304023

Finding 393750 (2022-006)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Eligibility Subrecipient Monitoring

Capital Area Community Action Agency administers three Community Service Block Grants funded program. The 200% income eligibiloty criteria applied to all but the Disaster Recovery Supplemental Funds that stayed at 125%. A Florida Department of Economic Opportunity monitoring of the grants during thi...

Capital Area Community Action Agency administers three Community Service Block Grants funded program. The 200% income eligibiloty criteria applied to all but the Disaster Recovery Supplemental Funds that stayed at 125%. A Florida Department of Economic Opportunity monitoring of the grants during this period did not find any eligibility compliance issues. Given this audit finding, staff will conduct a re-train ing of all CSBG staff to review income eligibility determinations and documentation necessary for the files.

View Audit 303913

Finding 393749 (2022-005)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Subrecipient Monitoring Eligibility

The Capital Area Community Action Agency was asked by the Florida Department of Economic Opportunity to act as the quarterback organization in administering the Disaster Recovery Supplemental Funding grant in response to Hurricane Michael. The agency worked closey with the Tri-County Community Actio...

The Capital Area Community Action Agency was asked by the Florida Department of Economic Opportunity to act as the quarterback organization in administering the Disaster Recovery Supplemental Funding grant in response to Hurricane Michael. The agency worked closey with the Tri-County Community Action Agency in setting up the process to administer the funds. All invoices submitted from Tri-County were reviewed before being approved for processing. Additionally, as questions or issues arose regarding the administration of the funds, Capital Area convened meetings with emergency management consultants and Department officials to ensure that DRSF funds were being spent in compliance with the law. On-site monitoring did not take place during this time. DEO contracted with Thomas Howell Ferguson to provide management oversite and on-site monitoring. In the future, should the Agency assume a quarterback role, direct onsite monitoring will be planned for and executed accordingly.

View Audit 303913

Finding 393460 (2022-007)

Significant Deficiency 2022

Kentucky State University

KY

Student Financial Aid Eligibility

The University’s Office of Financial Aid is currently integrating a new SAP Policy for fiscal year 2025 and will be implementing the required controls in their general ledger accounting system that will ensure SAP is monitored for each student in a timely and accurate manner.

View Audit 303680

Finding 392988 (2022-013)

Significant Deficiency 2022

City of Pharr, Texas

TX

Allowable Costs / Cost Principles Cash Management Eligibility

Reference Number 2022‐013 Payroll Costs (ALN 97.067 – Homeland Security Grants Program) Corrective Action: We acknowledge the errors in OT hours identified during the audit. It is noteworthy that our diligent grant management staff took immediate corrective action by rectifying the OT hours errors b...

Reference Number 2022‐013 Payroll Costs (ALN 97.067 – Homeland Security Grants Program) Corrective Action: We acknowledge the errors in OT hours identified during the audit. It is noteworthy that our diligent grant management staff took immediate corrective action by rectifying the OT hours errors before submitting reimbursement costs to the grantor and fully disclosing them to your team during the auditing testing period. Consequently, no grant funds were incurred or deemed unallowable during this period by the grantor agency. Strengthening Internal Controls: The city of Pharr recognizes the importance of robust internal controls, particularly in the tracking of OPSG overtime costs. We are committed to strengthening our internal controls to prevent future errors and enhance the accuracy of our reimbursement requests. Comprehensive Review Process: As part of the process for requesting reimbursement, we recommend implementing a comprehensive review of all supporting documentation. This includes a meticulous examination of employee timesheets, daily activity report summaries, OPSG overtime submission forms, and reimbursement request forms. Proposed Completion Date: 9/30/2024 Name of contact person: Robert Garcia, Grants Manager 1 Contact: Robert.garcia@pharr‐tx.gov

View Audit 303309

Finding 392629 (2022-001)

Significant Deficiency 2022

Impact Community Action

OH

Subrecipient Monitoring Eligibility Significant Deficiency

Contact Person: Shameikia Smith, VP of Housing Services We agree with the finding. Clear documentation of eligibility requirements for each grant should be communicated with program personnel and should be verified for each applicant. In May of 2023, we implemented an internal auditing system to en...

Contact Person: Shameikia Smith, VP of Housing Services We agree with the finding. Clear documentation of eligibility requirements for each grant should be communicated with program personnel and should be verified for each applicant. In May of 2023, we implemented an internal auditing system to ensure compliance with grant/funding requirements, ensuring eligibility and eligible costs. 50 files are reviewed each month. Any deficiencies are required to be updated within two-weeks of the receipt of the report. As of 2024, there is stability in the staffing pattern and leadership of the Emergency Rental Assistance Program. In February of 2024, the Emergency Rental Assistance team is now combined with our Housing Services department. This change will help mitigate risk and increase compliance to 100%. Completion Date: Completion Date February 29, 2024

View Audit 302930

Finding 392261 (2022-006)

Material Weakness 2022

Municipality of Juana Diaz

PR

HUD Housing Programs Subrecipient Monitoring Eligibility

Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure that the reexamination and HAP determination processes are performed according to program requirements and guidelines, and to obtain in a timely manner all of the required documentation ...

Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure that the reexamination and HAP determination processes are performed according to program requirements and guidelines, and to obtain in a timely manner all of the required documentation for each reexamination executed.

View Audit 302533

Finding 392218 (2022-004)

Significant Deficiency 2022

Western Prairie Human Services

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2022-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Crystal Zaviska Corrective Action Planned: Implement semi-annual trainings including asset verifications, timelines, and income verifications. Anti...

Finding Number: 2022-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Crystal Zaviska Corrective Action Planned: Implement semi-annual trainings including asset verifications, timelines, and income verifications. Anticipated Completion Date: 12/31/2023

View Audit 302433

Finding 392081 (2022-004)

Material Weakness 2022

Lss Housing Jamestown, Inc.

ND

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.334

US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable ...

US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable to be recreated. The organization was lacking appropriate internal controls to ensure records were retained for the required period of time. Responsible Individual: Dawn Helmowski, Finance Director Corrective Action Plan: Subsequent to the audit period under review, the affiliated entity of Luther Social Services of North Dakota has been replaced with Beyond Shelter, Inc. Upon this change, the new LSS Jamestown Housing, Inc. Board of Directors, implemented a Document Retention and Destruction Policy that includes retention or required documents for the required time periods that will ensure documents are retained. This policy was put into place on April 19, 2023. Anticipated Completion Date: April 2023

View Audit 302213

Finding 391823 (2022-002)

Material Weakness 2022

Michigan Works! Southeast Consortium

MI

Eligibility Material Weakness

March 27, 2024 2022-002: Material Weakness in Internal Control/Material Noncompliance- Eligibility Control: The Consortium did not provide documentation of eligibility for each participant selected for testing. Planned Corrective Action: We agree with the finding. The consortium recognizes the impor...

March 27, 2024 2022-002: Material Weakness in Internal Control/Material Noncompliance- Eligibility Control: The Consortium did not provide documentation of eligibility for each participant selected for testing. Planned Corrective Action: We agree with the finding. The consortium recognizes the importance of having support documentation for all eligibility determinations. During COVID-19 staff were allowed to work from home, as a result two staff were not following document saving protocol and saved vital documentation on their local drive (desktop). Upon the transition back into the office, those individuals did not follow protocol and ensure all files were backed up/saved to the networked database. Once of the individuals no longer worked for MWSE and the other employee as well as their manager both were made aware of the issue. After further conversations with the manager, management was assured this will not happen again. A process for spot checking and compliance sign-off by managers has been implemented to work to ensure this issue does not arise again. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: Completed January, 2024 Respectfully, Shamar Herron

View Audit 302122

Finding 391659 (2022-003)

Material Weakness 2022

Energetics Technology Center Inc.

MD

Procurement, Suspension & Debarment Eligibility Material Weakness § 200.318 § 200.326

Management concurs with this finding. Management is reviewing and revising its procurement policies to comply with state and local laws, the standards of the CFR, as well as reflect current operating procedures.

View Audit 302106

Finding 388420 (2022-003)

Material Weakness 2022

Christus Health

TX

Questioned Costs Eligibility Period of Performance

Finding 2022-003 Identification of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027 COVID – 19 Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Award Numbers: Good Shepherd, pass-through Gregg County: SKM_C55822012711390 ...

Finding 2022-003 Identification of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027 COVID – 19 Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Award Numbers: Good Shepherd, pass-through Gregg County: SKM_C55822012711390 Trinity Mother Frances, Pass-through Smith County: Not available Santa Rosa, Pass-through the City of San Marcos: Not available Award Period of Performance: Good Shepherd, pass-through Gregg County, September 1, 2021 – November 30, 2021 Trinity Mother Frances, Pass-through Smith County, October 1, 2021 – November 30, 2021 Santa Rosa, Pass-through the City of San Marcos, March 03, 2021 through December 31, 2026 Corrective Action Planned: Management concurs with the finding and is in the process of performing a full audit of all expenditures reported to the respective pass-through agency. Upon completion of that review, we will seek guidance from the respective pass-through agency as to the appropriate corrective action. Responsible party: Lee Sonne, Vice President of Finance and Controller, jointly with the Melissa Crenwelge-Nedbalek Accounting Director responsible for Grant Reporting Implementation Date: Full audit of reported expenditures has begun in each ministry. Ultimate resolution is dependent on timing and results of meetings with the respective pass-thru agencies, but we expect to have procedures completed by June 30, 2024 to request the meeting with the pass-thru agencies.

View Audit 300148 Questioned Costs: $1

Finding 388416 (2022-001)

Material Weakness 2022

Christus Health

TX

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: ...

Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: July 1, 2020 to June 30, 2022 Corrective Action Planned: Management agrees that certain expenses to the COVID department were not reviewed and approved at the order entry level in specific cases. Although evidence of review was not retained for every charge to the COVID department, we believe the appropriateness of the charge was reasonable. Additionally, based on monthly review of departmental expenses and full-time equivalent (FTE) analysis at the facility level, we believe that these expenditures are subject to the appropriate level of review to identify unexpected variances. As it relates to the COVID Activity Code, this code was created as a means to track certain COVID hours worked, but was not configured to calculate the amounts associated with those hours, resulting in the need to make reasonable estimates. Even using the base pay rate at the time the hours were incurred would not have been accurate since it would omit adjustments for shift differentials, weekend hours, and overtime. We performed internal analyses and reviewed the results of samples selected by the auditors and concluded that the risk of a material overcharge to the program was minimal. Further, we have almost $40 million of unused lost revenues after our final PRF submission for Period 5, such that any questioned costs would easily be covered by other eligible uses of PRF funds. We have reviewed our processes related to the retention of expense documentation to improve audit evidence should this program ever be awarded in future periods. Responsible party: Lee Sonne, Vice President of Finance and Controller Implementation Date: Procedures were reviewed and analysis completed along with the Period 5 portal filing in September 2023.

View Audit 300148 Questioned Costs: $1

Finding 387009 (2022-007)

Material Weakness 2022

Workforce Development Board Work4wv Region 1, Inc.

WV

Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303

2022-007 Eligibility U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that the necessary controls are in place to properly verify the eligibility of all Youth Activities participants. Act...

2022-007 Eligibility U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that the necessary controls are in place to properly verify the eligibility of all Youth Activities participants. Action Taken: The Board’s Youth Liaison monitors the In School and Out of School Youth eligibility every six months following the policy and procedures referencing the CF200. The Board’s Youth Liaison reviews the Youth files to determine if the Youth meets the eligibility criteria for either the Youth In or the Youth Out program. Her monitoring is reviewed every six months during the State Audit. The Board will review her monitoring along with copies of the completed registrations from the Board’s subrecipient which determines which program the youth is eligible for the fiscal year. The Board will state that they have reviewed the eligibility perimeters and these were followed by the subrecipient and verified by the Youth Liaison.

View Audit 299381

Finding 386602 (2022-001)

Significant Deficiency 2022

Barrio Logan College Institute

CA

Eligibility Significant Deficiency Internal Control / Segregation of Duties

The findings from the August 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section II of the schedule, Financial Statement Findings, does not include findings and is not addressed. Finding 2...

The findings from the August 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section II of the schedule, Financial Statement Findings, does not include findings and is not addressed. Finding 2022-001 – Eligibility – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization review the requirements of the grant and develop procedures to gather sign-in sheets at all workshops/sessions. If there are concerns about the ability to obtain this information, the Organization should work with the funding source to identify other acceptable documentation. All communication and conclusions with the funding source should be retained in the Organization’s records. Action to be Taken Barrio Logan College Institute agrees with the finding. We will hold meetings with management responsible for overseeing federal grant programs and will review audit findings and each federal grant. At the conclusion of each meeting we will develop procedures to gather sign-in sheets at all workshops/sessions or plan to obtain confirmation from the funding source of changes in contract requirements for other acceptable communication. The developed procedures and/or confirmation from funding source will be effective/obtained by April 2024.

View Audit 298911

Finding 386171 (2022-005)

Material Weakness 2022

Danville Redevelopment & Housing Authority

VA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Amy Barts, Director of Housing, is respons...

Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Amy Barts, Director of Housing, is responsible for implementing this corrective action by December 31, 2023.

View Audit 298608 Questioned Costs: $1

Finding 384178 (2022-003)

Significant Deficiency 2022

College Unbound

RI

Student Financial Aid Eligibility Internal Control / Segregation of Duties

Finding number: 2022-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063, 84.007, and 84.268 Award year: 2022 Corrective Action Plan: College Unbound has a new process to review eligibility for all new students. The Financial A...

Finding number: 2022-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063, 84.007, and 84.268 Award year: 2022 Corrective Action Plan: College Unbound has a new process to review eligibility for all new students. The Financial Aid Office works closely with Admissions/Recruiting to ensure proper documentation of all new students before the first disbursement. Timeline for Implementation of Corrective Action Plan: Ongoing. Started 8/22/23, fully implemented by the end of FY24. Contact Person: Diana Perdomo, CFO

View Audit 297283

Finding 384177 (2022-002)

Significant Deficiency 2022

College Unbound

RI

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Finding number: 2022-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2022 Corrective Action Plan: College Unbound previously contracted with a third party to process T4 funds for FY20 through FY23. As of 8/22/23...

Finding number: 2022-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2022 Corrective Action Plan: College Unbound previously contracted with a third party to process T4 funds for FY20 through FY23. As of 8/22/23 (the start of FY24), we have a new software and a new process to review Entrance Counseling and Master Promissory Note completion before transmitting direct loans. Timeline for Implementation of Corrective Action Plan: Ongoing. Started 8/22/23, fully implemented by the end of FY24. Contact Person: Diana Perdomo, CFO

View Audit 297283

Finding 382876 (2022-004)

Material Weakness 2022

Rio Grande Hospital

CO

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization had various invoices and employee timecards identified as COVID-19 eligible ...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization had various invoices and employee timecards identified as COVID-19 eligible that did not follow the Organization’s review and approval process for COVID-19 funding. Responsible Individuals: Greg Porter, CFO & Arlene Harms, CEO Corrective Action Plan: Management will ensure that all invoices and employee timecards are reviewed following the Organization’s review and approval process for COVID-19 funding. Anticipated Completion Date: Ongoing

View Audit 296454

Finding 382757 (2022-002)

Significant Deficiency 2022

Housing Authority of the County of Kings

CA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing...

a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.

View Audit 296360

Corrective Action Plans

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