Corrective Action Plans

Finding 43209 (2022-003)

Significant Deficiency 2022

County of Albany

NY

Eligibility

The County will continue to monitor supervisory processes. Additionally, the County will perform preliminary testing to ensure process is operating effectively.

View Audit 45598

Finding 43208 (2022-002)

Significant Deficiency 2022

County of Albany

NY

Eligibility

In 2023, the County will continue to monitor actions implemented at DSS after the third quarter of 2022. Additionally, the County will perform preliminary testing to ensure process is operating effectively.

View Audit 45598

Finding 43164 (2022-003)

Significant Deficiency 2022

Youth & Family Services, Inc.

SD

Eligibility Cash Management

The Organization is aware of the eligibility finding and is working to correct all known errors and develop a system to prevent future occurrences.

View Audit 44468

Finding 43124 (2022-005)

Significant Deficiency 2022

City of Albuquerque

NM

Eligibility Reporting Significant Deficiency § 200.303

2022 ? 005 Allowable Activities and Costs/Cost Principals (Significant Deficiency and Noncompliance) Management Response: Management agrees with the finding. The grants distributed by the Economic Development Department were a lifeline to small busine...

2022 ? 005 Allowable Activities and Costs/Cost Principals (Significant Deficiency and Noncompliance) Management Response: Management agrees with the finding. The grants distributed by the Economic Development Department were a lifeline to small businesses that were just holding on. While a strong program was set up in a very short timeframe some reviews and follow-up were not completed. Additionally, the Family & Community Services Department will ensure timesheets are signed timely. Additionally, the department will work with the Grants Section to ensure timesheets, Kronos and Peoplesoft agree. Timeline and Responsible Position: June 2023 ? Department Directors, Economic Development, Family & Community Services and Transit

View Audit 48606

Finding 43114 (2022-003)

Significant Deficiency 2022

Ottawa University

KS

Student Financial Aid Eligibility Reporting § 200.328 § 200.329

The Controller and Compliance Officers are working together to correct the previously filed reports to update the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)...

The Controller and Compliance Officers are working together to correct the previously filed reports to update the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms. Completion Date: April 2023 Contact Person: Tom Corley, Controller and Director of Fiscal Operations and Carrie Stevens, Associate Vice President of Compliance

View Audit 41612

Finding 43105 (2022-002)

Significant Deficiency 2022

Ottawa University

KS

Special Tests & Provisions Student Financial Aid Cash Management

Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those ...

Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those accounts for refund processing. Completion Date: June 30, 2023 Contact Person: Heather Long, Director Student Accounts

View Audit 41612

Finding 43104 (2022-001)

Significant Deficiency 2022

Ottawa University

KS

Special Tests & Provisions Student Financial Aid Eligibility

The Registrar and the IT department are working together to ensure timely and accurate data is being transmitted on a regular schedule to the Clearinghouse as needed. When date determination exceptions occur (e.g., degrees being conferred after initial reporting or withdrawal dates being retroactive...

The Registrar and the IT department are working together to ensure timely and accurate data is being transmitted on a regular schedule to the Clearinghouse as needed. When date determination exceptions occur (e.g., degrees being conferred after initial reporting or withdrawal dates being retroactively determined for administrative purposes), the Registrar?s Office, IT, and Financial Aid will work together to determine the appropriate date adjustments needed to manually update the Clearinghouse with the correct information if needed as quickly as possible. Completion Date: June 30, 2023 Contact Person: Julie McAdoo, University Registrar

View Audit 41612

Finding 43036 (2022-004)

Significant Deficiency 2022

King University

TN

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

2022-004 Significant Deficiency: Awarding Eligibility (Federal Pell Grant Program, ALN #84.063) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action of this finding. Financial Aid packaging is performed by the Financial Aid Counselors, who...

2022-004 Significant Deficiency: Awarding Eligibility (Federal Pell Grant Program, ALN #84.063) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action of this finding. Financial Aid packaging is performed by the Financial Aid Counselors, who report to the Director of Financial Aid. Corrective Action Plan: We concur there were instances where King failed to calculate/disburse Federal Pell Grant funds appropriately based on their updated Enrollment Status/EFC. We found that the Pell distribution fund was locked, which prevented the Pell recalculation when the higher ISIR transaction was loaded. In addition, there was not a report in place to alert the Financial Aid office of students enrolled in both traditional and modular courses. As a result, those students were not being identified/monitored effectively for enrollment changes. King is currently updating its policies and procedures to capture and monitor enrollment status of traditional students enrolled in a combination of traditional and modular courses. This will ensure that Pell Grant is awarded correctly based on enrollment status and modular courses for which the student verified. Additionally, we will ensure that Pell Grant award distributions are unlocked so that the Powerfaids system will update the Pell award amounts correctly according to EFC changes from subsequent ISIRs. Anticipated Completion Date: All Pell findings have been reviewed, and errors that could be corrected have been resolved.

View Audit 44218 Questioned Costs: $1

Finding 43006 (2022-009)

Significant Deficiency 2022

Scotland County of North Carolina

NC

Eligibility

Finding: 2022-009 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train on the importance of requesting the correct information. Targeted reviews will be completed by both Medicaid ...

Finding: 2022-009 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train on the importance of requesting the correct information. Targeted reviews will be completed by both Medicaid supervisors for 3 months, 2 reviews for each staff member. Proposed completion date: Training was completed on 9/20/2022 by Family Medicaid and on 10/26/2022 for Adult Medicaid. Training logs are available. Targeted reviews began on 12/1/2022 and will end 2/28/2023 if no errors are documented. Quality Assurance staff will review findings, recommendations, and make any adjustments needed to 2nd party forms.

View Audit 39106

Finding 43005 (2022-008)

Significant Deficiency 2022

Scotland County of North Carolina

NC

Eligibility Reporting

Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to ...

Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to staff to evaluate for continued eligibility. Proposed completion date: Training was completed on 10/26/2022 for Adult Medicaid and will be completed by 12/15/2022 for Family Medicaid. Training logs will be available. Supervisors will review SSI Termination log each month to ensure cases were reviewed timely.

View Audit 39106

Finding 43004 (2022-007)

Significant Deficiency 2022

Scotland County of North Carolina

NC

Eligibility

Finding: 2022-007 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult Medicaid Supervisor will train staff on the importance of obtaining and entering the correct resources for clients. Targeted reviews will be completed b...

Finding: 2022-007 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult Medicaid Supervisor will train staff on the importance of obtaining and entering the correct resources for clients. Targeted reviews will be completed by the Adult Medicaid Supervisor for 3 months, 2 reviews for each staff member. Proposed completion date: Training was completed on 10/26/2022. Training logs are available. Targeted reviews began on 12/1/2022 and will end on 2/28/2023 if no errors were documented. Review logs will document those targeted reviews. Quality Assurance staff will review findings, recommendations, and make any adjustments needed to 2nd party forms.

View Audit 39106

Finding 43003 (2022-006)

Significant Deficiency 2022

Scotland County of North Carolina

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2022-006 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targete...

Finding: 2022-006 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Proposed completion date: Training was completed on 9/20/2022 for Family Medicaid and 10/26/2022 for Adult Medicaid. Adult Medicaid also trained on the 1/3 reduction on 11/9/2022. Training logs are available. Targeted reviews began on 12/1/2022 and will end on 2/28/2023 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findings, recommendations, and make any adjustments needed to 2nd party forms.

View Audit 39106

Finding 43002 (2022-005)

Significant Deficiency 2022

Scotland County of North Carolina

NC

Eligibility

Finding: 2022-005 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Family Medicaid Supervisor has trained staff on when completing a child support referral is required. Targeted reviews will be completed by the Family Medicai...

Finding: 2022-005 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Family Medicaid Supervisor has trained staff on when completing a child support referral is required. Targeted reviews will be completed by the Family Medicaid Supervisor for 3 months, 2 reviews for each staff member. Proposed completion date: Training was completed on 9/20/2022 with Medicaid staff. Training logs available. Targeted reviews began on 12/1/2022 and end on 2/28/2023, if appropriate referrals were made and documented. Review logs will document those targeted reviews. Quality Assurance staff will review findings, recommendations, and make any adjustments needed to 2nd party forms.

View Audit 39106

Finding 42970 (2022-002)

Significant Deficiency 2022

Feeding South Florida, Inc.

FL

Procurement, Suspension & Debarment Eligibility

2021-01: Food Distribution Cluster ? ALN 10.565, 10.568, 10.569 Condition and Criteria: During the year, there was an increase in demand for food assistance in the community due to COVID-19. Due to staffing shortages and social distancing, the Organization implemented a simplified process to determ...

2021-01: Food Distribution Cluster ? ALN 10.565, 10.568, 10.569 Condition and Criteria: During the year, there was an increase in demand for food assistance in the community due to COVID-19. Due to staffing shortages and social distancing, the Organization implemented a simplified process to determine TEFAP eligibility for drive-through no-touch food distribution sites that distributed food from both governmental and other (donated or purchased) sources. Cause: The Organization has procedures in place to determine eligibility for TEFAP food recipients, however, the simplified application was not required for each participant receiving food from the drive through sites, and in some instances may not have collected enough information to determine eligibility in accordance with the income eligibility criteria established by the state agency. Effect: There is a risk that TEFAP food commodities were distributed to recipients who were not eligible to receive TEFAP foods. Recommendation: We recommend that the Organization implement a control process to ensure that the Organization?s forms contain sufficient information to determine eligibility in accordance with the criteria established by the state agency. Management?s Response: Drive through food recipients who did not declare TEFAP eligibility information or provided incomplete eligibility information on the simplified applications were provided food from other non-governmental sources. During fiscal year 2022, approximately 52 million of the 64 million pounds of food distributed was donated or purchased food. Effective October 2022, access to TEFAP food under the CARES Act was eliminated and the territories currently assigned to the Organization for TEFAP that contained mass distributions were also eliminated. This will remain the case for fiscal year 2023 and beyond.

View Audit 45461

Finding 42953 (2022-001)

Material Weakness 2022

Blossom Village Housing Development Fund Corporation

NY

HUD Housing Programs Eligibility Reporting

2022-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance...

2022-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 2 files were missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.

View Audit 39685

Finding 42831 (2022-005)

Material Weakness 2022

Tule River Indian Health Center INC

CA

Eligibility Material Weakness Significant Deficiency

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review all participant files to ensure all applicable documentation is located within each file. The Clinic will also i...

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review all participant files to ensure all applicable documentation is located within each file. The Clinic will also implement an approval process for new participants to ensure participant eligibility is reviewed and approved prior to providing services. The anticipated completion date is 6/30/2023.

View Audit 38903

Finding 42804 (2022-010)

None 2022

Seda Council of Governments

PA

Questioned Costs Subrecipient Monitoring Eligibility

U.S. DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement ...

U.S. DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023

View Audit 39992 Questioned Costs: $1

Finding 42803 (2022-009)

None 2022

Seda Council of Governments

PA

Subrecipient Monitoring Eligibility

U.S. DEPARTMENT OF TREASURY 2022-009. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement ...

U.S. DEPARTMENT OF TREASURY 2022-009. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023

View Audit 39992

Finding 42786 (2022-003)

Significant Deficiency 2022

Chicago State University

IL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The University will review processes to ensure that adequate internal control exists to mitigate risks related to collection of required verification documents are collected. 1) Ensure that staff are trained on the required verification documents to be collected. 2) Perform periodic review of studen...

The University will review processes to ensure that adequate internal control exists to mitigate risks related to collection of required verification documents are collected. 1) Ensure that staff are trained on the required verification documents to be collected. 2) Perform periodic review of student files to verify completeness of records.

View Audit 39988

Finding 42749 (2022-001)

Significant Deficiency 2022

Greater Lawrence Community Action Council, Inc.

MA

Questioned Costs Eligibility Internal Control / Segregation of Duties

Significant Deficiency 2022-001 Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Recommendation: Grea...

Significant Deficiency 2022-001 Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.

View Audit 50172 Questioned Costs: $1

Finding 42746 (2022-003)

Material Weakness 2022

Three Rivers Regional Commission

GA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

2022-003 Noncompliance with Eligibility for Individuals ? Senior Community Service Employment Program Name of Contact Person: Kim Bennett, Interim Finance Director Recommendation: We recommend that employees receive training on the documentation requirements for the Senior Community Service E...

2022-003 Noncompliance with Eligibility for Individuals ? Senior Community Service Employment Program Name of Contact Person: Kim Bennett, Interim Finance Director Recommendation: We recommend that employees receive training on the documentation requirements for the Senior Community Service Employment Program with low-income eligibility requirements and develop the appropriate annual management monitoring procedures to ensure that the program participant files contain the proper documentation for low-income eligibility requirements. Corrective Action: Management concurs with the finding and changes have been made to ensure eligibility requirements are met by each participant. Anticipated Completion Date: June 30, 2023

View Audit 47043

Finding 42679 (2022-007)

Material Weakness 2022

Reorganized School District R-II of Cape Girardeau County

MO

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action:...

Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately

View Audit 54519

Finding 42656 (2022-001)

Material Weakness 2022

Corn Hill Housing Development Fund Corporation

NY

HUD Housing Programs Eligibility Reporting

2022-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by the HUD regulations: ? Form HUD-50059, Owner?s Ce...

2022-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by the HUD regulations: ? Form HUD-50059, Owner?s Certification of Compliance ? A completed and signed application ? The signed lease agreement ? The move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.

View Audit 53271

Finding 42647 (2022-002)

Material Weakness 2022

D H, Incorporated

OR

HUD Housing Programs Eligibility Material Weakness

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management is the management agent overseeing property through 4/30/202...

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management is the management agent overseeing property through 4/30/2023. A new management agent will be identified to take over the property after 4/30/2023. b. Ensure that the new managing agent employs an onsite manager with HUD compliance experience. c. Currently prioritizing recertifications by oldest first. d. Monthly review of TRACS reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. New processes will be implemented by 5/1/2023.

View Audit 50186

Finding 42574 (2022-001)

Significant Deficiency 2022

Harlem United Community Aids Center, Inc. and Affiliates

NY

Eligibility

U.S. Department of Health and Human Services Harlem United Community AIDS Center, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2022 The findin...

U.S. Department of Health and Human Services Harlem United Community AIDS Center, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Temporary Assistance For Needy Families (TANF): Assistance Listing Number 93.558 SIGNIFICANT DEFICIENCIES Finding 2022-001 - Eligibility Recommendation: We recommend that management implement controls to maintain all the documentation required for determining eligibility of supportive housing clients. These documents should, at a minimum, include the referral letter from Human Resource Administration or Department of Homeless Services, completed intake assessment package that show client's income, status as to whether they are veteran or not, medically eligible, homeless or at risk of being homeless, or families with children, and an independent living plan. Action Taken Harlem United has ensured that under the new management team at the New Broadway shelter, all required documentation is being maintained and filed on-site, including referral letters, completed intake assessments, and independent living plans. To ensure compliance, Harlem United is conducting regular self-audits, to occur at least quarterly, to verify that these documents have been completed and are readily available for all active clients. In addition, management is scanning these required documents and saving them to an internal shared drive for easy access. Completion Date July 1, 2022 If the U.S Department of Health and Human Services has questions regarding this plan, please call Laura Grund at 646-462-8298.

View Audit 39680

Corrective Action Plans

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