Corrective Action Plans

Finding 194960 (2022-003)

None 2022

FL

Eligibility Internal Control / Segregation of Duties

Mater Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-03 Income Verification Recommendation We recommend ...

Mater Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-03 Income Verification Recommendation We recommend that the Organization adhere to the control procedure of changing the lunch status and provide additional training and oversight as necessary. Management Response The Organization has appointed staff to provide additional training to ensure full compliance with the changing eligibility statutes once verification is completed. Proof of status change from the POs system will be required to ensure full compliance. Sincerely, Ana M. Martinez Authorized Signer Mater Academy, Inc. "

View Audit 178566

Finding 194957 (2022-001)

Significant Deficiency 2022

Vernon College

TX

Student Financial Aid Reporting Eligibility

Management has reviewed the draft Schedule of Findings and Questioned Costs for FY 2022. We agree with the finding and are actively working to improve processes to ensure student files are uploaded timely. The Vice President of Student Services has already begun training with the Assistant Registrar...

Management has reviewed the draft Schedule of Findings and Questioned Costs for FY 2022. We agree with the finding and are actively working to improve processes to ensure student files are uploaded timely. The Vice President of Student Services has already begun training with the Assistant Registrar to ensure these errors are not duplicated in future years. Additionally, we have reached out to POISE to find the source of the data collection issue. We feel certain as we move forward with a new student information system these errors will be resolved.

View Audit 178562

Finding 194834 (2022-005)

Material Weakness 2022

West County Community Services

CA

Questioned Costs Eligibility

Finding Number: 2022-005 Finding: Emergency Rental Assistance Program Allowable Costs and Activities and Eligibility. Disbursement of benefits under the program may have been made to individuals that were not eligible for benefits. Planned Corrective Actions: In the future, we will consult with our ...

Finding Number: 2022-005 Finding: Emergency Rental Assistance Program Allowable Costs and Activities and Eligibility. Disbursement of benefits under the program may have been made to individuals that were not eligible for benefits. Planned Corrective Actions: In the future, we will consult with our local jurisdiction to discuss any guidance as it relates to eligible activities and will formally document our discussion to include a set of policies and procedures that mitigate risks to the best of our ability. Anticipated Completion Date: Completed. Responsible Contact Person: David France, Director of Finance

View Audit 178615 Questioned Costs: $1

Finding 178792 (2022-001)

Material Weakness 2022

Riverview Apartments Senior Housing

MN

Subrecipient Monitoring Eligibility Material Weakness

2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temp...

2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date ? Management has begun the corrective action and is expected to have additional internal controls and training done by December 31, 2023.

View Audit 176793

Finding 178414 (2022-001)

Material Weakness 2022

Kettering Health Network

OH

Allowable Costs / Cost Principles Special Tests & Provisions Cash Management

Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testin...

Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing Treatment, and Vaccine Administration for the Uninsured, Assistance Listing No. 93.461 (COVID-19 Uninsured Program) Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Pass-Through Award Period: January 1, 2022 through December 31, 2022 Views of responsible officials and planned corrective actions: Management agrees with the finding as reported. It is noteworthy that the COVID-19 Uninsured Program (the Program) ceases to accept claims for testing and treatment effective March 22, 2022. Claims for vaccinations were no longer accepted after April 5, 2022. Should HRSA funding be re-instated, the Network is committed to ensure proper internal controls over compliance are established to fully comply with the Program?s set terms and conditions.

View Audit 176613

Finding 110202 (2022-001)

None 2022

Vanderbilt University

TN

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.516

As a corrective measure, along with additional staff training, Vanderbilt will be implementing a quality control step to ensure that the notifications are properly made. This step will essentially do a sweep of students whose financial aid awards have been finalized (but prior to the actual disburs...

As a corrective measure, along with additional staff training, Vanderbilt will be implementing a quality control step to ensure that the notifications are properly made. This step will essentially do a sweep of students whose financial aid awards have been finalized (but prior to the actual disbursement of funds) but have not yet received the required financial aid notification letter. This process will be executed on a weekly basis. Vanderbilt University expects to have this process in place by November 2022. For follow-up questions and information, please contact Brent Tener, Executive Director of Student Financial Aid and Scholarships at Vanderbilt University.

View Audit 96781

Finding 94091 (2022-001)

Material Weakness 2022

Coffeyville Community College

KS

Student Financial Aid Reporting Internal Control / Segregation of Duties

March 17, 2023 Cognizant or Oversight Agency for Audit Coffeyville Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chan...

March 17, 2023 Cognizant or Oversight Agency for Audit Coffeyville Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the March 17, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Condition: During our testing of the enrollment reporting, it was noted that Coffeyville Community College did not have internal controls of reporting changes in student status? to NSLDS. Recommendation: Policies and procedures should be written to provide additional training and oversight of staff responsible for enrollment reporting. We recommend the College establish an oversight process that includes additional controls necessary until staff are fully trained in the area of enrollment reporting. Views of responsible officials and planned corrective action: The VP for Academic Services will review and establish written policies/procedures to provide transparency regarding graduation deadline dates for awarding academic degrees, as well as student current enrollment status at the institution. The VP for Academic Services will hold meetings with the Registrar, Advising, Financial Aid, and Institutional Research departments to identify and address data inconsistencies prior to enrollment reporting dates. If the Oversight Agency for Audit has questions regarding this plan, please call Jeff Morris, Vice President for Operations and Finance. (620)251-7700. Sincerely, Coffeyville Community College

View Audit 85527

Finding 90906 (2022-001)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of ...

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action Plan: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure on-going compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023

View Audit 71328 Questioned Costs: $1

Finding 90899 (2022-001)

Significant Deficiency 2022

The New Reidsville Housing Authority

NC

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-001 ? Housing Choice Voucher Tenant Files ? Eligibility ? Noncompliance & Significant Deficiency ? Housing Choice Voucher Program ? CFDA #14.871 This last year was an extraordinary year for the New Reidsville Housing Authority. Not only did the Authority and its employees continue to ...

Finding 2022-001 ? Housing Choice Voucher Tenant Files ? Eligibility ? Noncompliance & Significant Deficiency ? Housing Choice Voucher Program ? CFDA #14.871 This last year was an extraordinary year for the New Reidsville Housing Authority. Not only did the Authority and its employees continue to experience the effects of the COVID pandemic, but two key employees, the HCV and Public Housing Specialists with almost 33 years of combined Authority experience, passed away. As a small housing authority, the sudden declining health and subsequent passing of two of the five office employees within weeks of one another left a significant void in knowledge and experience. Although the two employees that passed were cross trained on each other?s jobs, no remaining employees were fully trained or capable of assuming those positions. Recruiting began immediately, and all employees worked together to keep the departments functioning. In the months after the employees? passing, temporary and consultant labor was utilized until the Authority was able to find permanent replacements. The new personnel have proven to be extremely capable in a very short amount of time, and the process began immediately to organize and review each tenant and participant file to ensure completeness and compliance. Unfortunately, not all the files had been reviewed by the time of the annual audit. Prior to the annual audit, all new and existing housing personnel received training and cross training on both the Public Housing and Housing Choice Voucher programs. In addition, the Authority began discussions with staff regarding the implementation of a peer review system where the HCV and PH specialists will audit each other?s files to ensure that accurate calculations are performed and that all required components and signatures are present in each file. An added layer of Executive Director review of a sampling of the Specialists? files will occur as well. The processes of cross training continued with software and housing-related training, written documentation of all tasks, file review, and office-wide organization of all pending items within each office and department will continue. Corrective Action Plan: We concur with this finding. We have emphasized to our new staff the importance of accurate tenant file information and are confident these errors and oversights will not occur in the future. A comprehensive tenant file review was underway but not complete at audit time. All new staff have been trained and cross-trained, and a peer review system with an added layer of Executive review of all tenant files and calculations is in the process of implementation. Person Responsible: Mitchell Fahrer, Executive Director Anticipated Completion Date: June 30, 2023

View Audit 79896

Finding 90879 (2022-002)

Material Weakness 2022

Presentation College

SD

Questioned Costs Student Financial Aid Eligibility

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted...

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted: ? 2 of 60 students were not awarded the correct amount of Pell. Both students were under awarded for the Summer 2022 semester. ? 6 of 60 students were not awarded the correct amount of subsidized loans. 4 students were under awarded subsidized loans based on being packaged as the wrong year in school; 1 student was not given full amount of loan agreed to on packaging; and 1 student was over awarded subsidized loans as the student did not have financial need. ? 4 of 60 students were not awarded the correct amount of unsubsidized loans. 3 of the students were under awarded unsubsidized loans based on being packaged as the wrong year in school. 1 student was awarded an unsubsidized loan which was not credited to student account but was reported in the COD system. ? 1 of 60 students received subsidized/unsubsidized loans exceeding the aggregate limit. Student was over awarded subsidized loans in the 2021 fiscal year, and this was not properly corrected before 2022 aid was reported. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: As described in management?s response to the prior finding, transition in the Financial Aid Office, combined with insufficient training for new staff and adequate support from external resources, contributed to a high error rate in calculation of the proper amount of aid for Pell, unsubsidized loans and subsidized loans. In response, management has redoubled efforts to improve the review of award calculations and intends to engage external resources to review award calculations for FY23. Anticipated Completion Date: The Financial Aid Office has made necessary corrections in all student accounts. Further, the Office has emphasized correct calculations of awards for both the Fall and Spring 2023 semester. Training has improved during the current fiscal year. External resources will be engaged within the next several weeks to further review the award process; proper calculation of drawdown and return of Title IV funds, and proper conduct of internal control processes including adequate monthly reconciliations of student accounts and Title IV drawdowns.

View Audit 79889 Questioned Costs: $1

Finding 88052 (2022-002)

Material Weakness 2022

Mercy Retirement and Care Center

CA

Eligibility Internal Control / Segregation of Duties Special Tests & Provisions

Finding Number 2022-002 Internal controls over distributions of USDA Foods to recipients (Material Weakness) Response and Corrective Action Plan: Given the change in distribution approach, use of the Link2Feed website by food recipients was hard to enforce com...

Finding Number 2022-002 Internal controls over distributions of USDA Foods to recipients (Material Weakness) Response and Corrective Action Plan: Given the change in distribution approach, use of the Link2Feed website by food recipients was hard to enforce compliance. However, effective immediately, processes will be put in place to ensure all food recipients register on Link2Feed as required. Responsible Person: Janice Roberts, Program Director, under the oversight of John Cruz, Mercy Executive Director. Estimated Completion Date: November 30, 2022

View Audit 75713

Finding 88046 (2022-002)

Significant Deficiency 2022

Rose Michael Gardens

IL

Eligibility HUD Housing Programs Reporting

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board SecretaryITreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization...

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board SecretaryITreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization. Additionally, reviews will take place for all tenants during the annual recertification process to ensure accurate calculations. Documentation will then be kept with each years information within the tenant file.

View Audit 74896

Finding 88044 (2022-002)

Significant Deficiency 2022

Hancock County Housing Associates

IL

Eligibility HUD Housing Programs Reporting

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board SecretarylTreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization...

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board SecretarylTreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization. Additionally, reviews will take place for all tenants during the annual recertification process to ensure accurate calculations. Documentation will then be kept with each years information within the tenant file.

View Audit 80742

Finding 88042 (2022-003)

Material Weakness 2022

Rio Housing Association, Inc. /covenant Place 075-Ee045

WI

Internal Control / Segregation of Duties Eligibility Material Weakness

2022-003 Segregation of Duties Supportive Housing for the Elderly ? Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement...

2022-003 Segregation of Duties Supportive Housing for the Elderly ? Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The board of directors will continue to closely monitor the financial operations of the Project. Name(s) of the contact person(s) responsible for corrective action: Mary Gilberts, Management Agent Planned completion date for corrective action plan: June 2023 If the Housing and Urban Development has questions regarding this plan, please call Mary Gilberts at 608-838-4000

View Audit 78103

Finding 88037 (2022-002)

Significant Deficiency 2022

Hamilton Place Apartments

IL

Eligibility HUD Housing Programs Reporting

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board Secretaryrrreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization...

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board Secretaryrrreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization. Additionally, reviews will take place for all tenants during the annual recertification process to ensure accurate calculations. Documentation will then be kept with each years information within the tenant file.

View Audit 78100

Finding 86900 (2022-001)

None 2022

Tri-State Food Bank, INC

IN

Subrecipient Monitoring Eligibility School Nutrition Programs

Corrective Action Plan Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Requirement: The Organization must enter into written agreements with their subrecipient a...

Corrective Action Plan Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and a statement that subrecipient agencies are responsible for certain losses. Finding: During the testing of 37 subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Systemic or Isolated: This instance of noncompliance is systemic with regard to CSFP subrecipient agreements in Kentucky and Illinois. Effect of Finding: The Organization is not in compliance with applicable regulations. Recommendation: We recommend that the Organization update all agreements to include all required information and references. Corrective Action Plan: Management will immediately update all Illinois CSFP contracts with the required language that references 7 CFR section 247.4 and send the updated contracts to all participating Illinois sites for signature and return to Tri-State Food Bank. Contact Person Responsible for Corrective Action: Glenn Roberts, Executive Director Anticipated Completion Date: January 31, 2022

View Audit 87586

Finding 84714 (2022-007)

Material Weakness 2022

Scott County School District 2

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.333 § 200.334 § 200.77 § 200.78

FINDING 2022-007 Contact Person Responsible for Corrective Action: Kristin Nass Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In addition to on-going training and support of the Director of Grants/Programs who ove...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Kristin Nass Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In addition to on-going training and support of the Director of Grants/Programs who oversees Title I, a comprehensive checklist which includes required documentation and actions (including the verified data from non-pub school) is being developed and will be implemented in the spring of 2023. Checklist completion and reviewed data will be signed off by the CFO. Anticipated Completion Date: May 2023

View Audit 90090

Finding 84345 (2022-002)

Material Weakness 2022

United Way of Greater Toledo

OH

Questioned Costs Allowable Costs / Cost Principles Eligibility

2022-002 - Activities Allowed/Allowable Cost Principles and Eligibility Auditor Description of Condition and Effect. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. During our audit, we sele...

2022-002 - Activities Allowed/Allowable Cost Principles and Eligibility Auditor Description of Condition and Effect. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. During our audit, we selected a sample of 40 individuals receiving assistance under the TANF program. Of this sample, two files lacked evidence of eligibility. As a result of this condition, the Organization does not have appropriate documentation to support eligibility and are unable to properly verify the eligibility of two recipients. Auditor Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation is obtained and filed. Corrective Action. Management concurs with the finding. The Organization will ensure appropriate documentation is retained for all recipients to support eligibility through enhancement of current review processes and incorporation of reviews additional program levels. Responsible Person. Jill Bunge, Vice President, Impact & Outreach Anticipated Completion Date: June 30, 2023

View Audit 90377 Questioned Costs: $1

Finding 83021 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Waynesboro

GA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

2022-1 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented ...

2022-1 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2023 Timeframe: By FYE June 30, 2023 Individual responsible for correction: Brent Meeks, Executive Director

View Audit 76233

Finding 79316 (2022-001)

Material Weakness 2022

Housing Authority of the City of New Iberia

LA

Eligibility HUD Housing Programs Material Weakness

Finding 2022-001 ? Lack of Controls over Annual Tenant Re-examinations and Assistance Calculations Corrective Action The Authority has performed all applicable tenant re-examinations and rent calculations as of March 31, 2022. Dr. Janice Wade, Executive Director, directed the completion of the re-...

Finding 2022-001 ? Lack of Controls over Annual Tenant Re-examinations and Assistance Calculations Corrective Action The Authority has performed all applicable tenant re-examinations and rent calculations as of March 31, 2022. Dr. Janice Wade, Executive Director, directed the completion of the re-examinations as of March 31, 2022, and has assumed the responsibility of executing timely tenant re-examinations annually thereafter.

View Audit 73218

Finding 79314 (2022-002)

Significant Deficiency 2022

Charles Place Apartments

IL

Eligibility HUD Housing Programs Reporting

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board Secretaryrrreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization...

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board Secretaryrrreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization. Additionally, reviews will take place for all tenants during the annual recertification process to ensure accurate calculations. Documentation will then be kept with each years information within the tenant file. Vanessa Keppner Secretary/Treasurer

View Audit 71648

Finding 79235 (2022-006)

Significant Deficiency 2022

Randall Consolidated School Jt #1

WI

School Nutrition Programs Subrecipient Monitoring Eligibility

Finding #2022-006 ? Child Nutrition Cluster ? Supporting Documentation (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: T...

Finding #2022-006 ? Child Nutrition Cluster ? Supporting Documentation (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: The federal program annually requires performance of sampling and verification of free and reduced price applications. Supporting documentation supporting verification of applicants for free or reduced meals was not available for review. District could not provide documentation supporting that a verification of 3% of all applicants submitted for free or reduced meals was performed. Effect: Sampling and verification procedures are required to be performed annually. Potential to receive an incorrect amount of aid per meal served and students could be charged the wrong price for meals. Cause: The accounting system had notes indicating that sampling and verification procedures may have taken place, however, no supporting documentation was able to be retrieved. Turnover in the business office occurred. Criteria: The District is required to test 3% of all applications submitted for free or reduced meals to ensure their eligibility has not changed since they applied. If their eligibility has changed, then the District must change the student?s status appropriately. Supporting documentation of these sampling and verification procedures should be maintained for future reference. Recommendation: Policies and procedures should be implemented to ensure proper sampling and verification of applicants is performed and that the supporting documentation be maintained. Response: The District will establish policies and procedures proper sampling and verification procedures are performed and the supporting documentation is maintained. Contact Person: Robert Antholine, Phone number: 262-537-2211, Email: rantholine@randall.k12.wi.us Anticipated Completion: June 30, 2023

View Audit 72651

Finding 77935 (2022-001)

Significant Deficiency 2022

Kitsap County Consolidated Housing Authority Dba Housing Kitsap

WA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate process...

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate processing of compliance activities. The neighboring housing authority suffered a significant technical issue during the period of the effective date for the one file that did not have adequate documentation, which may have been a factor. The Authority intends to bring the Section 8 Housing Choice Vouchers Program back "in-house" soon, so it can better control administration of this significant program. In the interim, however, the Authority will be conducting quality control reviews monthly of a percentage of the Authority's Section 8 Housing Choice Voucher Program participant files (in addition to the quality control reviews already being performed by the neighboring housing authority) to better monitor adequacy with compliance requirements. Heather Blough, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 67498 Questioned Costs: $1

Finding 75487 (2022-001)

Significant Deficiency 2022

Beechview Manor, Inc.

PA

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

Beechview Manor CORRECTIVE ACTION PLAN March 24, 2023 United States Department of Housing and Urban Development Beechview Manor, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Maher Du...

Beechview Manor CORRECTIVE ACTION PLAN March 24, 2023 United States Department of Housing and Urban Development Beechview Manor, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2022 - December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT See Below FINDINGS? FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Section 223(f)/207 ALN 14.155. Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Action taken: The Property Manager has a Recertification Checklist. The managers have been reminded to utilize the checklist to its fullest at tenant recertification. Also, managers have been reminded to double check all calculations after submitting rent calculations to the servicer, Paulhus and Associates. If the Department of Housing and Urban Development has questions regarding this plan, please call Dan Barbusio at 412-646-5193.

View Audit 66138

Finding 75384 (2022-003)

Significant Deficiency 2022

Agape Child and Family Services, Inc.

TN

Eligibility

Effective immediately, supervisors will review and confirm program eligibility at in-take and document that review on the participants profile to create an audit trail.

View Audit 64388

Corrective Action Plans

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