Corrective Action Plans

Finding 34529 (2022-002)

Significant Deficiency 2022

OR

Eligibility HUD Housing Programs

Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timel...

Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timeliness. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely and will be providing ongoing training and guidance to staff to make sure the policies are being followed.

View Audit 36267

Finding 34527 (2022-001)

Significant Deficiency 2022

Community Housing, Inc.

OR

Eligibility HUD Housing Programs

Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timel...

Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timeliness. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely and will be providing ongoing training and guidance to staff to make sure the policies are being followed.

View Audit 36267

Finding 34463 (2022-006)

Significant Deficiency 2022

Northampton County Board of Education

NC

Eligibility Significant Deficiency

Finding 22-06 Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to e...

Finding 22-06 Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. Proposed Completion Date: Immediately

View Audit 32122

Finding 34445 (2022-001)

Material Weakness 2022

Housing Authority of the City of Laurens

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 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed...

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed within 12 months. ? 2 files where the annual income for the tenant was not calculated correctly, resulting in the monthly rent for the tenant being $204 too low in one case and $23 too low in the other. 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: June 12, 2023 Contact Information Brian Griswell, Executive Director Housing Authority of the City of Laurens 218 Spring Street Laurens, SC 29360 (864) 984-6568

View Audit 36899

Finding 34404 (2022-037)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Cash Management

Finding: 2022-037 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations as an overpayment to the county for reimbursement for law enforcement payroll is not an allowable use of federal ...

Finding: 2022-037 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations as an overpayment to the county for reimbursement for law enforcement payroll is not an allowable use of federal funds. The corrective action plan as follows: 1. The Office of State Treasurer will work with ND Office of Management and Budget to determine county contact information and any prior data requested to keep records consistent. 2. The Office of State Treasurer will contact the county to request support from the county supporting allowable expenditures incurred during the period beginning March 1, 2020 and ending on December 31, 2021 to offset the overpayment as stated in recommendation A on the Schedule of Federal Findings and Questioned Costs sent to the Office of State Treasurer on February 9, 2023. Contact Person: Nicole Krivoruchka Director of Finance Anticipated Completion Date: March 23, 2023

View Audit 36677 Questioned Costs: $1

Finding 34302 (2022-001)

Material Weakness 2022

Reeths-Puffer Schools

MI

Reporting Subrecipient Monitoring Cash Management

U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District shoul...

U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District should recognize the monthly food service activity in the accounting records following the submission of the claims reports to the State of Michigan. Action Taken: After submitting the monthly food service claims reports for reimbursement, the Director of Finance provides a copy of the claims report to the Accounting Manager to record the corresponding activity and to compare it to the amount of the subsequent deposit. Responsible Person and Completion Date: Director of Finance, February 2022 If the Michigan Department of Education has questions regarding this plan, please call Tracey French at (231) 744-4736.

View Audit 35735

Finding 34279 (2022-003)

Significant Deficiency 2022

Saint Elizabeth University

NJ

Eligibility Significant Deficiency

Satisfactory Academic Progress Appeals Planned Corrective Action: The University will review SAP appeals for 2021-2022 to ensure that the appropriate documentation is received, and approval is documented. Additional actions that will be taken to prevent future occurrences are as follows: 1. Perio...

Satisfactory Academic Progress Appeals Planned Corrective Action: The University will review SAP appeals for 2021-2022 to ensure that the appropriate documentation is received, and approval is documented. Additional actions that will be taken to prevent future occurrences are as follows: 1. Periodic review of SAP students to ensure that appropriate documents are obtained 2. Email students to inform them that the SAP has been approved or denied. Person Responsible for Corrective Action Plan: Sheri Jefferson, Interim Director of Financial Aid Anticipated Date of Completion: June 30, 2023

View Audit 28719

Finding 34266 (2022-004)

Significant Deficiency 2022

Presbyterian College

SC

Student Financial Aid Subrecipient Monitoring Eligibility

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 2 of 2 mid-year transfer students tested, the school did not actively add these students to the NSLD...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 2 of 2 mid-year transfer students tested, the school did not actively add these students to the NSLDS transfer monitoring list. Corrective Action Plan: The College acknowledges the requirement that schools obtain financial aid history information for their transfer students. Due to the small number of transfer students accepted by the College, it is the College?s belief that it followed US Department of Education guidance allowing a school to use NSLDS information for a mid-year transfer student if it obtained that information no earlier than 30 days prior to the first day of the student?s payment period (Dear Partner Letter GEN 00-12). The new Director of Financial Aid works closely with the Office of Admission and will update NSLDS manually to ?inform? it of the transfer students applying to PC mid-year. This is a relatively small group of students. For those students included on a school?s ?Inform? list, NSLDS ?Monitors? changes to the student?s financial aid history that have occurred since the latest ISIR for the student was generated and sent to the school. NSLDS will continue to monitor changes to the student?s financial aid history, and alert the school of any subsequent relevant changes. A staff member in the Office of Financial Aid will be assigned to review the Transfer Monitoring files. Anticipated Completion Date: March 1, 2023

View Audit 29056

Finding 34237 (2022-005)

Material Weakness 2022

Beech Grove City Schools

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.64

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ensure the entire roster will be included in the enrollment calculation Anticipated Completion Date: January 2023

View Audit 33058

Finding 34214 (2022-001)

Significant Deficiency 2022

Cuyahoga Metropolitan Housing Authority

OH

Eligibility HUD Housing Programs Significant Deficiency

U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findin...

U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority review their recertification process to ensure all necessary documentation is maintained and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the recertification policies and procedures to ensure that all required documentation is maintained in tenant files. Name of the contact person responsible for corrective action: Bo Truett Planned completion date for corrective action plan: December 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.

View Audit 30300

Finding 34213 (2022-001)

Significant Deficiency 2022

Dysart Unified School District No. 89

AZ

School Nutrition Programs Student Financial Aid Allowable Costs / Cost Principles

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Tit...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Title I, Part A eligibility in the Grants Management System as well as a process that includes maintaining records. The process was redefined for the fiscal year 2023 grant application but will change slightly in future years due to a change in the options in criteria available used to determine eligibility for fiscal year 2023 grant applications. To complete this process with accuracy, the Director of Federal Projects will communicate the required eligibility criteria to the Director of Nutrition Services. The Nutrition Services department will provide Federal Projects with the necessary information to complete the process. Supporting documentation for the basis of fiscal year 2023 and the future years will be stored in a shared file and readily accessible for reference or audits. This process has been documented to ensure consistency through any department transitions.

View Audit 36747

Finding 34201 (2022-002)

Significant Deficiency 2022

Costilla County

CO

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and...

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The Department should implement monitoring controls to ensure timely completion of initial assessments in compliance with federal eligibility and special tests and provisions requirements. Action Taken: Costilla County DSS was experiencing turnover so no one was looking at the PEAK program cases on a daily basis. Moving forward, our Colorado Works caseworker will look at all cases coming in on a daily basis to ensure that all applications for Colorado Works are assessed no later than 30 days after an application date. If there are questions regarding this plan, please call the responsible parties listed below. Sincerely yours, Julie Albert Chief Financial Officer Costilla County, Colorado Tommy Vigil Department of Social Services Director Costilla County, Colorado

View Audit 33066

Finding 34196 (2022-005)

Significant Deficiency 2022

Lutheran Social Services of South Dakota

SD

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refuge...

Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refugee family. Responsible Individuals: Tim Jurgens Corrective Action Plan: Procedures are being reviewed to ensure case file reviews include follow-up on incomplete files. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34135 (2022-002)

Material Weakness 2022

Dubuque County

IA

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distr...

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA Number: 93.498 Finding Summary: The County?s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. In addition, the County?s special reports submitted to the Department of Health and Human Services for Periods 2 and 3 TIN #426004597 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Dani Ettema, Sunnycrest Administrator Corrective Action Planned: Moving forward, the Finance Director and/or Administrator will review and approve the expenditures and reports prior to being submitted. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34129 (2022-003)

Material Weakness 2022

Dubuque County

IA

Cash Management Eligibility Material Weakness § 200.303

Finding 2022-003 Cash Management Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County?s requests for reimbursement submitted to the Iowa Dep...

Finding 2022-003 Cash Management Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County?s requests for reimbursement submitted to the Iowa Department of Public Health were not reviewed and approved by a separate individual outside of the preparer. In addition, on two occasions the County held grant funds in excess of seven weeks. Responsible Individuals: Allie White, County Health Department Executive Director Corrective Action Planned: The VNA will submit the claim to the Health Department for approval before submitting going forward. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34120 (2022-001)

None 2022

Icohs College INC

CA

Eligibility Reporting

Finding 2022-1: 85/15 Reporting (Voc. & Ed. Counseling for Service Members) Criteria: The 85/15 rule prohibits paying Department of Veterans Affairs (VA) benefits to students enrolling in a program when more than 85 percent of the students enrolled in that program are having any portion of their tui...

Finding 2022-1: 85/15 Reporting (Voc. & Ed. Counseling for Service Members) Criteria: The 85/15 rule prohibits paying Department of Veterans Affairs (VA) benefits to students enrolling in a program when more than 85 percent of the students enrolled in that program are having any portion of their tuition, fees, or other charges paid for them by the Educational and Training Institution (ETI) or VA. The 85/15 calculations must be submitted using the Statement of Assurance of Compliance With 85 Percent Enrollment Ratios form no later than 30 calendar days after the start of the regular term (excluding summer terms). Condition: Our testing of the Institution's submission of the Statement of Assurance of Compliance With 85 Percent Enrollment Ratios form disclosed two instances where the form was submitted past the 30 calendar day deadline. Effect: Without updated 85/15 information, it is not possible for the VA to determine the institution?s eligibility to enroll VA eligible students. Recommendation: The Institution needs to ensure that it adheres to its policies and procedures and VA reporting compliance requirements. Actions Taken or Planned: We have implemented an operational calendar with a distribution list of all the deadlines that goes to several people at ICOHS College to ensure checks and balances are in place. In addition, another person in the office has been trained to provide the 85.15 reporting to ensure back-ups when the main person is on vacation and or sick. Furthermore, the Executive Director is provided the reporting statistics on the 3rd week of the month.

View Audit 32754

Finding 34099 (2022-005)

None 2022

Housing Authority of the City of Lumberton

NC

Questioned Costs Eligibility HUD Housing Programs

2022-005: The Authority continues to strengthen its procedures surrounding tenant rent calculations at initial and recertification reviews. A second review, conducted by a Public Housing Manager, will be required for all such calculations. For the file in question, a correction was made with a retro...

2022-005: The Authority continues to strengthen its procedures surrounding tenant rent calculations at initial and recertification reviews. A second review, conducted by a Public Housing Manager, will be required for all such calculations. For the file in question, a correction was made with a retroactive effective date of May 1, 2022.

View Audit 32443 Questioned Costs: $1

Finding 34054 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Arkadelphia, Arkansas

AR

Questioned Costs HUD Housing Programs Eligibility

2022-001 Eligibility Condition and Criteria: The Authority?s purpose for existence is providing decent, safe and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine e...

2022-001 Eligibility Condition and Criteria: The Authority?s purpose for existence is providing decent, safe and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent assistance to be paid on the family?s behalf. HUD regulations prescribe the content of these family files. These requirements consist of the following: a. As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility. b. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. c. Determine income eligibility and calculate the tenant?s rent payment in accordance with HUD regulations. d. Select tenants from the public housing waiting list in accordance with the PHA?s tenant selection policies. e. Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. Population and Items Tested: Testing of thirteen family files revealed the following deficiencies: 1. One file used an incorrect utility allowance but was subsequently corrected. 2. One file used an incorrect income amount 3. Two files calculated an incorrect housing assistance payment Auditor?s Recommendation: This is a repeat finding. A thorough review of tenant files should be performed for the purpose of eliminating the deficiencies. Grantee Response: We will comply with the auditor?s recommendation. Anticipated Completion Date: June 30, 2023

View Audit 24082 Questioned Costs: $1

Finding 34053 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Arkadelphia, Arkansas

AR

HUD Housing Programs Special Tests & Provisions Eligibility

2022-002 Special Tests and Provisions Condition and Criteria: The Authority?s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher pro...

2022-002 Special Tests and Provisions Condition and Criteria: The Authority?s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Population and Items Tested: Testing of thirteen family eligibility files revealed one file lacked documentation of a passed HQS inspection. The COVID waiver covering housing quality control re-inspections expired December 31, 2021. No quality control re-inspections were performed during the year ended June 30, 2022. Auditor?s Recommendation: The Authority should ensure documentation of a ?passed? housing quality inspection is maintained. A thorough review of tenant files should be performed for the purpose of eliminating the deficiencies. The Authority should perform housing quality control re-inspections according to HUD guidelines. Grantee Response: We will comply with the auditor?s recommendation. Anticipated Completion Date: June 30, 2023

View Audit 24082

Finding 34006 (2022-001)

Material Weakness 2022

Alexander County

NC

Questioned Costs Student Financial Aid Eligibility

CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determin...

CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determined, the eligibility is used in a variety of ways, including, administrative coding and payment for room and board services. As both of these areas involve fiscal operations and county, state, and federal funds, proper determination is imperative. Once satisfied that the proper determination has been made, proper communication and transfer of that determination is of equal importance. In order to assure that a prompt and efficient foster care funding determination is made for each child entering custody of the Alexander County Department of Social Services, the Department is adopting the following plan: 1. Internal guidance for completing the initial DSS-5120 and all subsequent DSS-5120 reviews will be developed and implemented. Guidance will include specialized training for identified staff and a multi-party review process. Projected completion date: 12-31-22 2. 100% of Alexander County DSS cases will be reviewed to ensure that the original funding determination cited on the DSS-5120 is reflected on the respective DSS-5094. Projected completion date: 11-30-22 3. Existing internal guidance document involving the use of the PQA-020 report will be reviewed with involved staff, stressing the importance of consistent documentation of funding source. Projected completion date: 11-30-22

View Audit 35515 Questioned Costs: $1

Finding 33999 (2022-002)

Material Weakness 2022

Alexander County

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready ...

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready been processed. We did complete budgets outside the system to ensure the families remain eligible as the errors did not effect eligibility. On Sample 18 the income was not projected but when we did a new budget the family remained eligible. The online verifications (OVS) were ran for Sample 23 & Sample 26 and the missing child support evidence was added to Sample 7 & Sample 27. There was no change in benefits for these cases. 2. The CIP/LIEAP Supervisor is having a unit meeting on Nov. 14, 2022 to do a refresher training for CIP/LIEAP budgeting. The supervisor will include a test as well to test the workers knowledge. Proposed Completion Date: November 14, 2022

View Audit 35515

Finding 33920 (2022-001)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Eligibility Allowable Costs / Cost Principles § 200.303

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD ...

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD tenants for which control deviations were noted (8.8% overall MTW deviation rate). In the case that a recertification was to be performed in 2022, the nature of the control deviations are as follows: ? The examination/re-examination checklist was not initialed by the certification specialist (CS); therefore, the Authority did not retain evidence that the CS inspected all relevant forms (three instances). ? The examination/re-examination checklist was initialed by the CS, but forms were missing and/or not signed (one instance). ? Relevant forms were signed after the effective date and submittal to HUD (three instances). ? Relevant forms were missing and/or missing signature by the tenant and CS (five instances). ? Summary of Finding ? Eligibility and Reporting ? Compliance In addition, there were twelve compliance exceptions noted out of 100 tenants selected for the MTW program (12.0% overall MTW exception rate). ? The recertification was to be performed in 2022, relevant forms were missing and/or missing signature by tenant and recertification clerk (eight instances). ? The recertification was to be performed in 2022, third-party income support was not available and/or on file (four instances). ? The recertification was to be performed in 2022, third-party income support did not match the calculation amount (one instance). ? The recertification was to be performed in 2022, but was not performed within a reasonable timeframe (two instances). ? The recertification was to be performed, proper documentation was not available and/or on file to tie key line items within Form HUD-50058: total annual income, date of birth, and social security number (two instances). ? The recertification was to be performed in 2022, the reexamination file could not be located (one instance). ? Planned Actions: On March 31, 2023, a comprehensive, in-person training on the `Perfect File Folder? was conducted. It was inclusive of Private Property Management (PPM) firms for both Public Housing and RAD properties. By the end of 2023, each site will have and be required to maintain (and update as needed) a blank Perfect File Folder for site reference. Additionally, the Authority will require certification by the PPMs that 100% of the tenant files that have been reviewed in a calendar year have also been audited and purged. The Authority?s Portfolio Management team will conduct regular audit sampling from the files that have been certified as audited by the PPMs. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q4 2023

View Audit 33257

Finding 33908 (2022-001)

None 2022

Worknet Pinellas, Inc.

FL

Eligibility Student Financial Aid

WorkNet Pinellas, Inc. management and MIS Team reviewed the monitoring issue with the WIOA team and provided training on the subject. WorkNet Pinellas, Inc. has improved the enrollment process, hired an eligibility specialist and implemented Quality Control (QC) processes to include a review by the...

WorkNet Pinellas, Inc. management and MIS Team reviewed the monitoring issue with the WIOA team and provided training on the subject. WorkNet Pinellas, Inc. has improved the enrollment process, hired an eligibility specialist and implemented Quality Control (QC) processes to include a review by the eligibility specialist, Career Counselor, and WIOA Lead or MIS QC prior to enrollment to ensure eligibility and accuracy and to ensure "training services be limited to individuals who are unable to obtain other grant assistance for such services including Federal Pell Grants."

View Audit 29741

Finding 33875 (2022-001)

Significant Deficiency 2022

Battered Women's Shelter

OH

Questioned Costs Eligibility

Identifying Number 2022-001 Finding: Documentation of rent reasonableness could not be located for three selected clients due to a flood that occurred at the Organization?s offices during December 2022. Action Taken: Management is using Rentellect.com software to verify rent reasonableness for a...

Identifying Number 2022-001 Finding: Documentation of rent reasonableness could not be located for three selected clients due to a flood that occurred at the Organization?s offices during December 2022. Action Taken: Management is using Rentellect.com software to verify rent reasonableness for all clients currently in the continuum of care program and is now maintaining a copy of all documentation that supports program eligibility of the clients in the cloud. If there are questions regarding this plan, please call Stephannie Garrett, CFO or Ashley Kline, Chief Program Officer at 330-374-0740.

View Audit 32353 Questioned Costs: $1

Finding 33828 (2022-004)

Significant Deficiency 2022

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Specia...

Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Special Tests & Provisions: Enrollment Reporting Significant Deficiency in Internal Control Finding Summary: Two instances were noted where enrollment effective date reported to the National Student Clearing House as first effective was not the same as the student's last date of attendance. Responsible Individuals: Kristi Bagstad, Registrar Registrar's Office Corrective Action Plan: The financial aid office will establish a review process to spot-check and confirm that the Enrollment Effective date will coincide with the Last Day of Attendance reported for student records. Anticipated Completion Date: Ongoing

View Audit 31739

Corrective Action Plans

Filters