Corrective Action Plans

Finding 31271 (2022-002)

Significant Deficiency 2022

Volunteers of America Western Washington and Subsidiary

WA

Eligibility Internal Control / Segregation of Duties

See Corrective Action Plan for chart/table

View Audit 34201

Finding 31268 (2022-003)

Material Weakness 2022

North Park University

IL

Reporting Student Financial Aid Eligibility

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: To date all past due enrollment and graduate reports have been filed with the National Student Clearinghouse (NSC). The Registrar?s Office is currently clearing any and all error resolution reports that are...

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: To date all past due enrollment and graduate reports have been filed with the National Student Clearinghouse (NSC). The Registrar?s Office is currently clearing any and all error resolution reports that are generated for each submission. This week the May 2022 graduates error report was cleared. This leaves the summer and fall terms of 2022 to be corrected. Those should be resolved no later than 5/15/2023. The Registrar?s Office reported the spring 2023 reports and are back on a transmission schedule. Person Responsible for Corrective Action Plan: Ann Marie Vickery ? Interim Registrar Anticipated Date of Completion: 5/15/2023

View Audit 32190

Finding 31233 (2022-001)

Significant Deficiency 2022

Valley Crossroads, Inc.

UT

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Corporation will take the following steps: (1) Develop a plan to address staffing and turnover issues: we will work with the HR department to d...

1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Corporation will take the following steps: (1) Develop a plan to address staffing and turnover issues: we will work with the HR department to develop a plan to address staffing and turnover issues. This may include conducting a salary and benefits review to ensure that we are competitive in the market, providing opportunities for professional development and growth, and creating a positive work environment; (2) Prioritize the completion of annual recertifications: we will work with the team to prioritize the completion of annual recertifications. This will involve allocating additional resources, if necessary, and bringing in outside help to complete the recertifications on time; (3) Develop a monitoring plan: we will develop a monitoring plan to ensure that annual reexaminations are completed on time. This will include regular checks of tenant files and random sampling to ensure compliance with the regulations; (4) Train staff: we will ensure that all staff involved in the annual reexamination process are trained on the importance of completing them on time, the potential consequences of failing to do so, and the regulations and policies related to annual reexaminations; and (5) Implement a tracking system: we will implement a tracking system to ensure that annual reexaminations are completed on time. The system will include reminders for staff and tenants and a process for tracking the progress of each recertification.

View Audit 36537

Finding 31194 (2022-001)

Significant Deficiency 2022

Housing Authority of Kansas City, Missouri

MO

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Require...

Finding 2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Eligibility Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: Exceptions noted in 1 out of 40 files tested for eligibility requirements. The Authority was unable to provide documentation for releases of information or third-party verification of reported family annual income, the value of assets, or expenses related to deductions from annual income. Cause: The Authority did not maintain supporting documentation within the tenant file. Auditor?s Recommendations: Recommend that the Authority implements controls to ensure the tenant files include all required documentation at the time of recertification. Response to Finding 2022-001 The Authority generally concurs with the auditor?s findings and recommendations. The 2022 Audit included the review of 40 HCV files and deficiencies were noted in only one file. The Authority was unable to provide documentation for releases of information or third-party verification of reported family annual income, the value of assets, or expenses related to deductions from annual income. Action Taken: The implementation of a Corrective Action Plan to address the errors to ensure that the tenant files include all required documentation at the time of recertification began on August 1, 2023. To provide consistency, increase staff knowledge and reduce errors, training began immediately and will continue on an annual and as needed basis. In addition, HAKC will increase quality control file reviews and conduct such reviews on a more frequent basis to identify errors sooner and address the cause of errors quickly to prevent systemic errors. Errors will be identified by error type and the person who made the error. Patterns of errors will be monitored, and additional training provided for similar error types that are frequently repeated and persons who are identified as frequently making errors. Quality reviews will be conducted for all files to ensure that all required documents are in the files. It is anticipated it will take one year to complete the initial file review. After the initial review files will be selected randomly and reviewed according to an established quality control schedule. Each team member will be responsible to collect missing documents identified when completing an annual recertification, interim recertification or change of unit. The Director and Supervisor will assist the Deputy Executive Director and Executive Director in overseeing these corrective actions during the next fiscal year. Name of the contact person responsible for corrective action: Edwin Lowndes Executive Director Planned completion date for corrective action plan to be fully implemented: March 1, 2024.

View Audit 28025

Finding 31193 (2022-003)

Significant Deficiency 2022

Peoria Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

2022-003 Section 8 Housing Choice Vouchers Recommendation: We recommend the Authority implement controls to ensure all tenant file documentation is accurate and available, and that management review their procedures relating to PIC uploads to ensure compliance with HUD's requirements and timelines....

2022-003 Section 8 Housing Choice Vouchers Recommendation: We recommend the Authority implement controls to ensure all tenant file documentation is accurate and available, and that management review their procedures relating to PIC uploads to ensure compliance with HUD's requirements and timelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: 1. The PHA will implementing a Compliance Team to create and enforce a quality assurance plan. The plan will include a 100% file audit of HCV Participant Files to ensure full compliance, and PHA will process all corresponding corrections. 2. The Quality Assurance employees will continue to complete 10% of monthly internal file audits for recertification and 100% of new admissions, to ensure accurate calculations. The Quality Assurance team will also ensure that all proper documentation is present and accurate in all participant files. 3. In addition, PHA will contract a third-party consultant to complete a one-time 100% file audit, then test 10% of participant files, monthly. 4. The HCV Department Team, except for our inspectors, will complete Rent Calculation Training and obtain the exam certification, with a minimum requisite passing score of 80% Additionally, the third-party consultant will provide the HCV Team with technical support required to reconcile file deficiencies noted during the 100% file audit. Planned completion date for the corrective action plan: December 31, 2023; Ongoing Person Responsible: Armeca Crawford, Chief Executive Officer

View Audit 25746

Finding 31186 (2022-001)

Material Weakness 2022

South Carolina Regional Housing Authority No. 1

SC

HUD Housing Programs Eligibility Material Weakness

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 1,275, 25 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not perform...

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 1,275, 25 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed within 12 months. Recommendation: The above-mentioned change will only result in non-timely annual re-examinations for some tenants for one time, and will effectively correct itself in future years. Nonetheless, the Authority should review all annual re-examinations for all tenants and immediately perform annual re-examinations for any remaining tenants that have not already had their next re-examination Action Taken: The Authority concurs with this finding and has begun a review of all files to identify any remaining tenants that have not had a timely annual re-examination and to immediately conduct any needed re-examinations. Effective Date: September 19, 2023 Contact Information Brian Griswell, Executive Director SC Regional Housing Authority No.1 218 Spring Street Laurens, SC 29360 (864) 984-6568

View Audit 25743

Finding 31163 (2022-001)

Significant Deficiency 2022

Housing Authority of St. Louis County

MO

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit findin...

Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has made several improvements to the processes in which the staff verify eligibility for the HCV program. In 2021, the Authority created a Director of Program Compliance and Training position to ensure that all HCV staff receive consistent training that is congruent with HUD policies and regulations and the Authority?s Administrative Plan. The Director of Program Compliance and Training instructs staff on HCV processes, procedures, and regulations, and monitors staff progress throughout their development. With the assistance of the Director of Program Compliance and Training, the Authority now provides staff with detailed training regarding calculations of adjusted income, the proper steps to determine and calculate required deductions, and the importance of third-party verification required for HCV program eligibility. The Authority has also taken the initiative to complete its own internal audits at random intervals, at least once a year. The HCV Director completes these audits using HUD?s Section Eight Management Assessment Program (SEMAP) audit template. Following these internal audits, the HCV Director meets with staff to discuss any areas of concern and ensure errors are properly corrected. During this meeting, staff receive training on any errors discovered, and recommendations for additional training. Name(s) of the contact person(s) responsible for corrective action: Nicole O?Dell/Katrina Sommer Planned completion date for corrective action plan: On-going

View Audit 35864

Finding 31091 (2022-008)

Material Weakness 2022

Gary Community School Corporation

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.77 § 200.78

FINDING 2022-008 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created and implemented to ensure that th...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created and implemented to ensure that the documentation required to support a student?s socioeconomic status is reviewed and retained for Eligibility compliance. This information will be reviewed and entered by the Testing department with a final review by the Federal Programs Administrator. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.

View Audit 33474

Finding 31060 (2022-001)

Significant Deficiency 2022

Premier Health Partners

OH

Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring

Corrective Action Plan Federal Award Findings and Questioned Costs For the Year Ended December 31, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, E. Eligibility Federal program information: Federal Program: HRSA COVID-19 Claims Reimbursement for...

Corrective Action Plan Federal Award Findings and Questioned Costs For the Year Ended December 31, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, E. Eligibility Federal program information: Federal Program: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (93.461) Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Locations: Various Award Numbers: Various Award Period: January 1, 2022, through December 31, 2022 Summary of finding: Premier Health Partners and Subsidiaries (the Company) did not appropriately design and execute internal control procedures to review for retroactive insurance that subsequently became effective for the date(s) of service on patient accounts previously billed to and reimbursed by the COVID-19 Uninsured Program. Corrective Action Plan: Premier Health will submit all claims paid by the HRSA COVID-19 Uninsured Program to a third-party vendor to perform a search for any retroactive insurance coverage for these patients for the service dates submitted and paid by this program. Any accounts found to have retroactive insurance coverage for dates submitted will be paid back to the HRSA Uninsured Program by December 31, 2023. Expected Completion Date: December 31, 2023 Responsible Contact Persons: Amanda Ricci-Adkins ? System VP Revenue Cycle, Mike Sims ? System VP & Corporate Controller

View Audit 30529

Finding 31041 (2022-001)

Material Weakness 2022

United Way of Monterey County

CA

Subrecipient Monitoring Cash Management Eligibility

The Emergency Rental Assistance Program was developed in response to the pandemic and was implemented swiftly to meet the needs of low-income tenants affected by Covid-19. The program design involves fourteen partner agencies and their varying accounting systems. In March 2021, UWMC began this eme...

The Emergency Rental Assistance Program was developed in response to the pandemic and was implemented swiftly to meet the needs of low-income tenants affected by Covid-19. The program design involves fourteen partner agencies and their varying accounting systems. In March 2021, UWMC began this emergency program with an existing system, the Smart Referral Network (SRN) software, which was adapted in order to quickly launch the program. In March of 2022, the SRN tool was replaced with a software system (Neighborly) more specifically designed to administer and report on ERAP. The new data system facilitates reconciliation to the detailed payment data. Management agrees that the expenditures for the reporting period were overstated and accepts the recommendation along with implementing the following corrective action. UWMC conducted a comprehensive reconciliation of program data to financial expenditure records of its partnering agencies through June 30, 2022. In the current fiscal year, all partnering agencies are required to submit program data through the online Neighborly software along with providing a general ledger report that supports and is reconciled to the data submitted prior to receiving reimbursement. This new procedure was put in place for reimbursements effective January 1, 2023 forward. For reimbursements from July 1, 2022 ? December 31, 2022, we are going to reconcile past reimbursement requests to the partner agency general ledger report retroactively. The UWMC staff member overseeing these reconciliations with support from the UWMC Finance Department is: Kelly DeWolfe, Community Impact Director, Financial Stability kelly.dewolfe@unitedwaymcca.org (831)318-1997

View Audit 33534

Finding 31033 (2022-002)

Material Weakness 2022

Eastwick Section 811 Housing Corporation

PA

HUD Housing Programs Eligibility Material Weakness

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.

View Audit 28218

Finding 31017 (2022-003)

Significant Deficiency 2022

National University

CA

Procurement, Suspension & Debarment Eligibility Significant Deficiency

FINDING 2022-003 ? Eligibility ? Significant Deficiency in Internal Control over Compliance Condition/Context: A sample of 40 students were selected from a list of all students enrolled and awarded federal student aid in fiscal year 2022. Cause: The exceptions occurred as a result of the lack of ef...

FINDING 2022-003 ? Eligibility ? Significant Deficiency in Internal Control over Compliance Condition/Context: A sample of 40 students were selected from a list of all students enrolled and awarded federal student aid in fiscal year 2022. Cause: The exceptions occurred as a result of the lack of effective internal controls in place to review completed financial aid packages against approved University budgets. Corrective Action Plan: In order to simplify the awarding process, In June of 2022 NU changed its COA policy to align with credits taken rather than expected months. This was done by our processing team under Kimberly Quinn. This has allowed for a simpler process and ensures a more accurate capture of all aspects to the cost of attendance. The Quality Assurance team, under Brandy Baker, has also included a review of COA as part of their regular file review process which will allow us to capture and correct any potential errors. The QA of COA updated its review in July of 2022 to match the changes made by the processing team.

View Audit 26192

Finding 31015 (2022-001)

Significant Deficiency 2022

Encino Gardens, Inc.

NM

HUD Housing Programs Eligibility

Finding 2022-001: Annual income incorrectly reported per HUD 4350.3 REV-1, Change 4, Chapter 5: Paragraph 5-6I. & HUD 4350.3 REV-1, Change 4, Chapter 5: Exhibit 5-2 and 24 CFR 5.609(b) and (c). Section 8 Housing Assistance Payment Program 14.195 Eligibi...

Finding 2022-001: Annual income incorrectly reported per HUD 4350.3 REV-1, Change 4, Chapter 5: Paragraph 5-6I. & HUD 4350.3 REV-1, Change 4, Chapter 5: Exhibit 5-2 and 24 CFR 5.609(b) and (c). Section 8 Housing Assistance Payment Program 14.195 Eligibility Management?s view: Management concurs with the finding that annual income was not calculated correctly on a certain tenant. We believe the miscalculation was the result of confusion on the nature of a portion of the tenant's income that was exempt. We believe the error was a simple mistake and not an internal control weakness or a significant deficiency. Proposed corrective action: Although mistakes will happen, management believes that a comprehensive training program is important and serves to minimize unnecessary errors. Training, specific to this incident, has been conducted with property staff by seasoned, experienced corporate compliance personnel. Anticipated correction date: October 26, 2022 Responsible official: Jerry Burkholder, Controller

View Audit 25848

Finding 31008 (2022-001)

Significant Deficiency 2022

Central Nebraska Community Action Partnership INC

NE

Questioned Costs Eligibility

Views of Responsible Officials: Management agrees with the finding. Person Responsible for Corrective Action: Tanya ...

Views of Responsible Officials: Management agrees with the finding. Person Responsible for Corrective Action: Tanya Williams, Assistant Family Outreach Director Corrective Action Plan: Management has implemented a review process by which all eligibility determinations are reviewed and approved by supervisory personnel with sufficient knowledge of program eligibility requirements. CNCAP has developed a screener sheet which will be completed for each participant prior to being served. Anticipated Completion Date: January 3, 2023

View Audit 25896 Questioned Costs: $1

Finding 31007 (2022-001)

Material Weakness 2022

Spindletop Center

TX

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distributons (PRF) CFDA # 93.498 Finding Summary: The Reporting Period 2 Provider Re...

Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distributons (PRF) CFDA # 93.498 Finding Summary: The Reporting Period 2 Provider Relief Fund Report was not properly reviewed prior to submission, resulting in a reporting error related to lost revenues. Responsible Individuals: Denise LeBlanc, Chief Financial Officer Corrective Action Plan: Controls will be added to ensure all federal and state reporting is reviewed by a member of the financial services staff, who was not the preparer of the report, prior to submission. The amount of lost revenue will be corrected in subsequent reporting. Anticipated Completion Date: Ongoing as of September 1, 2022

View Audit 25782

Finding 30971 (2022-002)

Material Weakness 2022

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.400 § 200.401

Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 202...

Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 21.023. Internal controls have been enhanced to mitigate and help prevent further exposure to noncompliance. This includes the adoption of a formal fraud, waste, and abuse policy in July 2021 as well as providing additional training to employees and third parties that are responsible for reviewing and approving applications in order to better detect invalid applicants to prevent funding these applicants. In May 2021 the Commission hired an Internal Compliance Manager and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. Further, internal staffing capacity has been expanded with the creation of the Community Programs Processes Department in fall 2021 and the Data and Analytics Department in early 2022. Additional investigative techniques such as ?mass denial metrics? and tiered level reviews have been implemented into weekly application processing. Processes will continue to be implemented in response to changes in behavior by ineligible actors and ineligible application submission attempts. Staff has set regular internal coordination meetings to improve communication and aid in the identification of new indicators. Internal compliance staff actively participates in national groups administering similar programs, and explores and adopts new preventative measures demonstrated to be effective in other states. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021 and expects to conclude its investigation of the fiscal year identified cases during calendar year 2023. Contact Person: Steve Whitson, Director of Community Programs

View Audit 30197 Questioned Costs: $1

Finding 30968 (2022-001)

Material Weakness 2022

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400 § 200.401

Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years ...

Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 14.231. Internal controls have been enhanced to mitigate and identify instances of potential noncompliance. The funding for the direct rental assistance under this program was concluded and the final disbursements made in early May 2021. The Commission hired an Internal Compliance Manager in May 2021 and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. A formal fraud, waste and abuse policy was adopted in July 2021. During fiscal year 2022, MHDC undertook extensive efforts to detect instances of ineligible applicants and documentation irregularities, which resulted in identification of these instances of applicant noncompliance. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021, reviewed applications to identify potentially fraudulent applications during fiscal year 2022 and expects to conclude its investigation of identified cases during fiscal year 2023. Contact Person: Steve Whitson, Director of Community Programs

View Audit 30197 Questioned Costs: $1

Finding 30953 (2022-001)

Material Weakness 2022

Park City Communities, INC

CT

HUD Housing Programs Eligibility

2022-001 - Eligibility: Section 8 Housing Voucher Cluster (FALN #14.871) Criteria HUD regulations of Annual Income (24 CFR ? 5.609), Eligible Family Status (24 CFR ? 5.403), Citizenship and Eligible Immigrant Status (24 CFR ? 5.506) and Disclosure of Social Security Numbers (24 CFR ? 5.216) require...

2022-001 - Eligibility: Section 8 Housing Voucher Cluster (FALN #14.871) Criteria HUD regulations of Annual Income (24 CFR ? 5.609), Eligible Family Status (24 CFR ? 5.403), Citizenship and Eligible Immigrant Status (24 CFR ? 5.506) and Disclosure of Social Security Numbers (24 CFR ? 5.216) require the collection and retention of certain tenant information to document the eligibility determination for each recipient. Condition The results of our testing indicated that certain items were unable to be located in the file, as follows: ? In one instance, income verification support did not agree to HUD Form 50058. ? In one instance, social security verification was missing from the tenant file. Questioned Costs Not determinable. Context We selected a sample of 60 files for review. Our sample was a statistically valid sample. Effect The tenant file documentation was incomplete. Cause The cause is unknown. Recommendation We recommend that Park City improve its internal processes to ensure tenant files contain the required documentation. Park City's Response Park City Communities ("PCC") has contracted with an outside firm to manage, staff and run the Housing Choice Voucher program. They have implemented a quality control system to review every file. This quality control process will make sure core documents are retained and timely submission of Form 50058's are completed. Contact: Jillian Baldwin Email & Phone Number : jbaldwin@oarkcitycommunities.org (203) 337-8900

View Audit 31275

Finding 30811 (2022-001)

Significant Deficiency 2022

Suffolk Redevelopment and Housing Authority

VA

HUD Housing Programs Eligibility Significant Deficiency

Housing Choice Voucher: Tenant Eligibility - Significant Deficiency Contact Person: Sherryann Brown, Interim Executive Director New Admission EIV compliance ? The HCV Director will do random quality control to check participant files for compliance with tenant income verification and annua...

Housing Choice Voucher: Tenant Eligibility - Significant Deficiency Contact Person: Sherryann Brown, Interim Executive Director New Admission EIV compliance ? The HCV Director will do random quality control to check participant files for compliance with tenant income verification and annual recertification. ? A new admissions report will be run monthly. ? Each Eligibility Specialist will be tasked with running the monthly EIV report and placing it in the participant file. TARGET DATE: July 1, 2023

View Audit 31186

Finding 30775 (2022-001)

Significant Deficiency 2022

Los Angeles Community College District

CA

Questioned Costs Student Financial Aid Eligibility § 200.303

The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Ma...

The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected date of Implementation: Summer 2023

View Audit 27427 Questioned Costs: $1

Finding 30728 (2022-005)

None 2022

Clinton Prairie School Corporation

IN

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid provi...

Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid providers in FY23, and will monitor the new provide to ensure compliance with the federal requirements. Anticipated Completion Date: June 30, 2023

View Audit 26817 Questioned Costs: $1

Finding 30717 (2022-002)

None 2022

Ehdoc Teamsters Residences, Inc.

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...

Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING NO. 2022-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Training will be provided to all managers regarding the importance of running the EIV 90 day Income Reports on a timely basis. Will instruct managers on how to set up alerts to run 90-day reports on our software One Site. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 25678

Finding 30711 (2022-002)

None 2022

Lutheran Family & Children's Services of Missouri, INC

MO

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

Finding No. 2022-002 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that necessary proofs are obtai...

Finding No. 2022-002 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that necessary proofs are obtained and documented.

View Audit 26879

Finding 30710 (2022-001)

None 2022

Lutheran Family & Children's Services of Missouri, INC

MO

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

Finding No. 2022-001 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof...

Finding No. 2022-001 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof of eligibility during quarterly file reviews.

View Audit 26879

Finding 30693 (2022-002)

Significant Deficiency 2022

Waldo Community Action Partners

ME

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 For the 2022 HEAP season, our Energy Assistance department was understaffed, and we saw a 40% increase in emergency fuel applications, as well as a 13% increase (704) in new heating assistance applications. We have since added three more fulltime staff, in addition to the four staf...

Finding 2022-002 For the 2022 HEAP season, our Energy Assistance department was understaffed, and we saw a 40% increase in emergency fuel applications, as well as a 13% increase (704) in new heating assistance applications. We have since added three more fulltime staff, in addition to the four staff we had, and expect that our certification time will be well within the 30 business day requirement. We also added hiring and retention incentives to facilitate full staffing, and promoted a staff member to a Supervisor position, resulting in a much smoother operational workflow. This corrective action plan was completed by August 2, 2023. The responsible party is LeeAnn Horowitz, 207-338-6809.

View Audit 26413

Corrective Action Plans

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