Corrective Action Plans

Finding 28048 (2022-082)

Material Weakness 2022

State of Maine

ME

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303

Department: Health and Human Services Title: Internal control over the eligibility determination process needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The systems we have ...

Department: Health and Human Services Title: Internal control over the eligibility determination process needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The systems we have in place are both necessary and sufficient in meeting programmatic requirements to ensure accurate eligibility determinations are being made. There has been no citation of federal regulation provided by OSA during this review that contradicts this. The Department would like to note: 1. Supervisors do a minimum of 1 case reading per month and a minimum of 1 call monitoring per week for staff on phones. It is commonplace for them to do more, especially for a new employee, or known coaching issues. 2. These case readings were tracked by supervisors and units and were tracked centrally on our Streamline Management Y-Drive in SFY2022. 3. Phone calls can be referenced by Supervisors in real time or afterwards, via recording. 4. Specifics of case reading, and call monitoring were formalized with specific expectations in multiple categories, which were followed up on by coaching staff if not all of the expectations were met. With a goal of continuous improvement, it was also noted to the OSA that we formally implemented the Calabrio System which dramatically enhanced and further automated our ability to track Case Readings and Call Monitoring performance statewide in June of 2022. A corresponding user guide was also developed and implemented in June of 2022. This example of continuous quality improvement has led to a more holistic understanding of trends and training needs. Furthermore, SNAP cases are randomly selected and reviewed by USDA partially-funded SNAP Quality Control staff. These findings are reported monthly to FNS and OFI senior management. A team of QC, training, program, operations, business technology and senior management meet bi-weekly to review trends and implement solutions. These have included technological enhancements, reminder e-mails, targeted trainings, and pop quizzes. While this effort focuses on SNAP, the vast majority of SNAP cases also involve MaineCare, and some include TANF. Solutions for one program typically aid all. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104

View Audit 32781

Finding 28043 (2022-025)

Significant Deficiency 2022

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over automated SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: $2,952 Likely: $7,686,166 Status: Corrective action in progress Corrective Action: The management of OFI will review the st...

Department: Health and Human Services Title: Internal control over automated SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: $2,952 Likely: $7,686,166 Status: Corrective action in progress Corrective Action: The management of OFI will review the standard operating procedures to identify opportunities for improvement and distribute to all staff involved. Completion Date: June 1, 2023 Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104

View Audit 32781 Questioned Costs: $1

Finding 27971 (2022-005)

Significant Deficiency 2022

Dakota Plains Legal Services, Inc.

SD

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Legal Services Corporation CFDA #09-742018 Legal Services Corporation -Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Eligibility Significant Deficiency in Internal Control over Compliance 2022-005 Condition: One instance identified in which the Gr...

Legal Services Corporation CFDA #09-742018 Legal Services Corporation -Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Eligibility Significant Deficiency in Internal Control over Compliance 2022-005 Condition: One instance identified in which the Grant Compliance Checklist wasn't completed as required by DPLS policy. Additionally, one instance identified in which Form 1644 Disclosure of Case Information was not completed timely, resulting in the case information not being reported to the Corporation. Auditor's Recommendation: We recommend DPLS review policies and procedures with applicable employees and remind them of the importance of established review and monitoring processes. Management's Response: All employees have received additional training on compliance procedures and new employees will receive the same. All files being closed are now reviewed first for accuracy by the case handler of that file. The files are double checked by the office secretary for accuracy. At the end of the quarter, all files are sent to compliance for a third review. Any needed corrections are noted by compliance and the file is then sent back to the office where it originated from to be corrected. Then the corrections to the file are reported back to compliance to verify that they have been made. Responsible Individuals: Dawn Marshall, Compliance Officer, Tom Mortland, Executive Director, Annemarie Michaels, Deputy Director. Anticipated Completion Date: December 31, 2023.

View Audit 23914

Finding 26351 (2022-003)

Significant Deficiency 2022

Community Food Bank of Eastern Oklahoma, INC

OK

Subrecipient Monitoring Eligibility Allowable Costs / Cost Principles

Item 2022-003 ? Software Access Restrictions Significant Deficiency Recommendation: New employees should be evaluated for proper software access and authority. The ability to edit subrecipient eligibility status should be limited to key partner agency personnel, and the Organization should routinel...

Item 2022-003 ? Software Access Restrictions Significant Deficiency Recommendation: New employees should be evaluated for proper software access and authority. The ability to edit subrecipient eligibility status should be limited to key partner agency personnel, and the Organization should routinely review the list of authorized users for accuracy. The organization monitors subrecipient eligibility through software. Only certain users should be having access to edit sub recipient eligibility status. In one of five selections an employee was improperly granted authority to edit subrecipient eligibility status. Management Views: Management agrees with the finding. Action Planned: New employees will be reviewed for appropriate levels of access upon Onboarding. Checklist will be maintained in department and periodically reviewed. Anticipated Completion Date: June 30,2023 Responsible Party: Ying Thao, IT Director

View Audit 26275

Finding 26350 (2022-009)

Significant Deficiency 2022

Richmond County

NC

Eligibility

Finding 2022-009 Inadequate Request for Information Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training completed on August 23, 2022. Electronic verifications and hierarchy of verifications was discussed with all ...

Finding 2022-009 Inadequate Request for Information Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training completed on August 23, 2022. Electronic verifications and hierarchy of verifications was discussed with all Medicaid Staff. A follow up training will be scheduled for the first quarter of 2023. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Agency will send a monthly email reminder to address trending errors. Proposed Completion Date: By March 31, 2023 and ongoing

View Audit 25920

Finding 26349 (2022-008)

Significant Deficiency 2022

Richmond County

NC

Eligibility Reporting

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training completed on November 3, 2022. Policy MA-1000 and MA-1100 was discussed with all Adult Medicaid Workers. Jo...

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training completed on November 3, 2022. Policy MA-1000 and MA-1100 was discussed with all Adult Medicaid Workers. Job aids and powerpoint from The Learning Gateway were reviewed and distributed to all Adult Medicaid workers. Proposed Completion Date: November 3, 2022 and ongoing

View Audit 25920

Finding 26348 (2022-007)

Significant Deficiency 2022

Richmond County

NC

Eligibility

Finding 2022-007 Inaccurate Resources Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022 discussing manual MA-2230 and MA-3320 with all Medicaid staff. A documentation tem...

Finding 2022-007 Inaccurate Resources Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022 discussing manual MA-2230 and MA-3320 with all Medicaid staff. A documentation template was created for applications and recerts to include a resource checklist reminder. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Agency will send a monthly email reminder to address trending errors. Proposed Completion Date: December 7, 2022 and ongoing

View Audit 25920

Finding 26347 (2022-006)

Significant Deficiency 2022

Richmond County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2022-006 Inaccurate Information Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022. A documentation template was created to remind workers of TWN and other informa...

Finding 2022-006 Inaccurate Information Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022. A documentation template was created to remind workers of TWN and other informational resources available. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Agency will send a monthly email reminder to address trending errors. Proposed Completion Date: December 7, 2022 and ongoing

View Audit 25920

Finding 26346 (2022-005)

Significant Deficiency 2022

Richmond County

NC

Eligibility

Finding 2022-005 IV-D Cooperation with Child Support Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022. Will continue to complete second party reviews to monitor compliance with...

Finding 2022-005 IV-D Cooperation with Child Support Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022. Will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address IV-D child support cooperation. Agency will send a monthly email reminder to address trending errors. Proposed Completion Date: December 7, 2022 and ongoing

View Audit 25920

Finding 26298 (2022-002)

Significant Deficiency 2022

Timber Hills Housing of Alcorn County, INC

MS

Eligibility HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN SEPTEMBER 30, 2022 U. S. Department of Housing and Urban Development Timber Hills Housing of Alcorn County, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1...

CORRECTIVE ACTION PLAN SEPTEMBER 30, 2022 U. S. Department of Housing and Urban Development Timber Hills Housing of Alcorn County, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended September 30, 2022 Audit Finding Reference: 2022-002 Planned Corrective Action: Management will ensure that the Project has all required forms for each tenant. Name of Contact Person: If the U. S. Department of Housing and Urban Development for audit has questions regarding this plan, please call Scott Russell at 601-856-2362. Sincerely, Timber Hills Housing of Alcorn County, Inc.

View Audit 18247

Finding 26265 (2022-003)

Material Weakness 2022

Valders Area School District

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple po...

Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The District continues to identify and implement effective mitigating controls when possible. Current District procedures in both the accounts payable and payroll functions include one position that is primarily responsible for transaction processing and require that a second individual review and approve transactions. As a result of these procedures, the Finance Manager has less responsibility with daily functions which enables the position to provide additional secondary review and oversight both in the financial areas of accounts payable, accounts receivable, and in the payroll/HR areas. Name of responsible official: Michelle Lillibridge, Business Services Director Expected Completion Date: Ongoing, no formal expected completion date

View Audit 18106

Finding 26254 (2022-004)

Significant Deficiency 2022

Pardeeville Area School District

WI

School Nutrition Programs Eligibility

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management has implemented procedures to ensure that the free and reduced price applications and the verifications are kept on file and scanned. The appropriate employees will be trained and b...

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management has implemented procedures to ensure that the free and reduced price applications and the verifications are kept on file and scanned. The appropriate employees will be trained and be made aware of the requirements for these documents. Anticipated Completion Date ? This procedure has been implemented for the 2022-2023 school year and all of the appropriate employees are aware of the importance of keeping these documents.

View Audit 23165

Finding 26180 (2022-005)

Material Weakness 2022

Palestine Gardens, INC

MO

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

Finding 2022-005 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) ...

Finding 2022-005 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will follow procedures to ensure applicant and tenant eligibility and recertification is being maintained properly and management will review the accuracy / completeness of the documentation being processed in the tenant files on a quarterly basis. Anticipated Completion Date June 30, 2023

View Audit 23691

Finding 26179 (2022-004)

Material Weakness 2022

Palestine Gardens, INC

MO

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

Finding 2022-004 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) ...

Finding 2022-004 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will follow procedures to ensure tenant eligibility and establish and maintain security deposits for move outs and management will review the accuracy / completeness of the documentation being processed in the tenant files on a quarterly basis. Anticipated Completion Date June 30, 2023

View Audit 23691

Finding 26114 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Beaumont

TX

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Significant ...

Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility. Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 1,805 units. Of a sample size of thirty-one (31) tenant files, the following was noted: ? Annual inspection report was missing in 1 file ? HUD 50058 Form was missing in 1 file ? Verification of income and assets was missing in 1 file. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2023.

View Audit 23692

Finding 26109 (2022-001)

None 2022

Puerto Rico Medical Services Administration

PR

Questioned Costs Eligibility

Galindez LLC Urb. Perez Morris, 19 Ponce St. San Juan, PR 00917 Dear CPA Marcos Claudio: In connection with the Schedule of Findings and Questioned Cost of Administracion de Servicios Medicos de Puerto Rico (ASEM) for the year ended June 30, 2022, below please find our comments, and planned co...

Galindez LLC Urb. Perez Morris, 19 Ponce St. San Juan, PR 00917 Dear CPA Marcos Claudio: In connection with the Schedule of Findings and Questioned Cost of Administracion de Servicios Medicos de Puerto Rico (ASEM) for the year ended June 30, 2022, below please find our comments, and planned corrective actions for Finding identified. Finding No. 2022-001 Eligible Uses Providing Premium Pay to Eligible Workers As more fully explained to your representative during the audit, the Administrator of this Premium Pay Program was the Health Department of Puerto Rico (HD) who was in charge of developing the program to all Public Hospital in Puerto Rico, among them, the Administracion de Servicios Medicos de Puerto Rico (ASEM). At all times, ASEM followed the instructions provided by the HD. Furthermore, we provided the HD with the list of possible eligible employees, including the information of the requirements established by them. The salary $40,000.00's limit was not a requirement to be considered. After the review done by HD, they provided ASEM with the authorized list of employees eligible for the benefit which ASEM used for the payment. Accordingly, it was never the intention of ASEM to pay this benefit to not eligible beneficiaries, it was only a matter of not providing ASEM with the actual requirements from the Program's Administrator. Should you have any question, please call at your convenience. Paul Barreras Diaz, CPA Finance & Budget Director

View Audit 21496 Questioned Costs: $1

Finding 26084 (2022-002)

Material Weakness 2022

Food Lifeline

WA

Subrecipient Monitoring Eligibility § 200.303

Compliance activities were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements resumed during the year ending June 30, 2022. The Organization did not resume eligibility verification when the requirements were reinstated. A risk assessment spreadsheet is maintain...

Compliance activities were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements resumed during the year ending June 30, 2022. The Organization did not resume eligibility verification when the requirements were reinstated. A risk assessment spreadsheet is maintained and submitted to the funder annually, which details if sub-recipients meet the required eligibility criteria. However, the Organization does not have controls in place to review these eligibility determinations to verify that they are complete and correct. The corrective action plan by the Organization is as follows: 1. Training on 2 CFR section 200.303 and related federal statutes for all staff involved in the management and implementation of the program. Estimated date of completion 04/03/2023 2. Improve controls through the implementation of a new annual verification process with each sub-recipient participating in the program (this is in addition to regularly scheduled check-ins required by WSDA and annual risk assessment). Estimated date of completion 04/28/2023 Responsible Individual: Samantha Franklin, CFO SamanthaF@foodlifeline.org - 206.432.3601

View Audit 22864

Finding 25961 (2022-002)

Significant Deficiency 2022

Community College District of Newton and McDonald Counties, Missouri

MO

Eligibility Student Financial Aid Reporting

2022-002 Eligibility Recommendation: The College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. Corrective Action Taken: The College's Financial Aid Office has implemented new procedures. When final high school ...

2022-002 Eligibility Recommendation: The College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. Corrective Action Taken: The College's Financial Aid Office has implemented new procedures. When final high school transcripts come in during a semester, the Office will add a step to review the actual graduation date to make sure that the College is not paying a student for an ineligible semester. Anticipated Completion Date: Fall semester 2022.

View Audit 26035

Finding 25954 (2022-002)

Significant Deficiency 2022

Western Sierra Medical Clinic, Inc.

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Description of Finding: Errors in the sliding fee category - 4 patients were improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: The Center has made it mandatory that two staff members veri...

Description of Finding: Errors in the sliding fee category - 4 patients were improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: The Center has made it mandatory that two staff members verify the income levels of all eligible patients and apply the correct sliding fee discount by entering the right data into our billing system to make sure that the eligible patients are billed for the correct slide category. The Center will implement an internal audit on a quarterly basis of 5 random applications to ensure that the patient has been entered into the correct sliding fee discount level and is billed correctly. Name of Responsible Person: Taneia Gatchell, Controller Projected Completion Date: Completed at time of report.

View Audit 24281

Finding 25952 (2022-001)

Significant Deficiency 2022

Preservation of Affordable Housing, INC

MA

Eligibility Internal Control / Segregation of Duties

In 2023, management will be utilizing the local programming TIC in Yardi so tenants will recertify annually to ensure that they meet the 50% AMI restriction.

View Audit 23295

Finding 25929 (2022-001)

None 2022

Walnut Grove Non Profit Housing

WA

Questioned Costs Eligibility HUD Housing Programs

Name of Auditee: Walnut Grove Non-Profit Housing FHA Auditee Identification Number: 126-EE045 Period Covered by the Audit: Year ended December 31, 2022 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2022-001: 1. Statement...

Name of Auditee: Walnut Grove Non-Profit Housing FHA Auditee Identification Number: 126-EE045 Period Covered by the Audit: Year ended December 31, 2022 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2022-001: 1. Statement of Condition: One of the tenant files selected for review did not perform the annual recertification for 2022. 2. Cause: No annual recertification was done for one tenant file in 2022 due to staff turnover. 3. Actions Taken on the Finding: Site staff are currently working with the resident to complete missing AR and will make any necessary adjustments to the resident ledger. Management?s corrective action plan includes processing monthly outstanding AR reporting from our Management software by our Compliance Specialist. These monthly reports will be provided to our Housing Portfolio Managers and reviewed with site staff to ensure that AR?s are completed timely and provide additional monitoring to prevent AR?s being missed in the future.

View Audit 23174 Questioned Costs: $1

Finding 25869 (2022-001)

Material Weakness 2022

McLeod Health

SC

Reporting Cash Management Eligibility

June 21, 2023 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization charged costs to the grant which were associated with individuals who were subsequently discovered to have insurance. In addition, the Organization did not timely refund private pay patients for payments that w...

June 21, 2023 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization charged costs to the grant which were associated with individuals who were subsequently discovered to have insurance. In addition, the Organization did not timely refund private pay patients for payments that were paid by HRSA funding. Planned Corrective Action: Management has allocated for staff to review and process credit balances. Additionally, Management has contracted with an outside vendor to expedite these reviews and processing of credit balances in a timely manner. Contact person responsible for corrective action: Dudley Harrington, VP of Patient Financial Services Anticipated Completion Date: 7/31/2023

View Audit 25012

Finding 25806 (2022-001)

Material Weakness 2022

Birmingham Urban League, Inc.

AL

Eligibility

Views of Responsible Officials and Planned Corrective Actions: The testing reveals a singular instance of an 1 item missing from 1 file. We do not believe this is to be broad evidence of the Birmingham Urban League not following its' internal controls but rather an instance of a "missed placed docum...

Views of Responsible Officials and Planned Corrective Actions: The testing reveals a singular instance of an 1 item missing from 1 file. We do not believe this is to be broad evidence of the Birmingham Urban League not following its' internal controls but rather an instance of a "missed placed document". We will review internal control procedures with all employees who were parties in the chain of command related to this file and provide ongoing training with respective staff.

View Audit 23115

Finding 25792 (2022-005)

Significant Deficiency 2022

New Visions Housing Corporation

CA

HUD Housing Programs Eligibility Reporting

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 22807

Finding 25726 (2022-002)

Significant Deficiency 2022

Alpha Tower

OH

HUD Housing Programs Eligibility

b. Finding 2022-002. Tenant Files Move-ins: 1. In one (1) instance out of seven (7) tenant files tested, Form HUD-50059 was not signed by the tenant. 2. In one (1) instance out of seven (7) tenant files tested, Form HUD-50059 was not signed by management. 3. In one (1) instance out of seven (7)...

b. Finding 2022-002. Tenant Files Move-ins: 1. In one (1) instance out of seven (7) tenant files tested, Form HUD-50059 was not signed by the tenant. 2. In one (1) instance out of seven (7) tenant files tested, Form HUD-50059 was not signed by management. 3. In one (1) instance out of seven (7) tenant files tested, the ?Notice and Consent for the Release of Information? (Form 9887), was not maintained in the tenant?s file. 4. In one (1) instance out of seven (7) tenant files tested, the ?Applicant?s/Tenant?s Consent for the Release of Information (Form 9887-A), was not maintained in the tenant?s file. Recertification: 1. In one (1) instance out of nineteen (19) tenant files tested, the Pension benefit per the Form HUD-50059 was $486 per month; however, the supporting documentation was for $493 per month. 2. In one (1) instance out of nineteen (19) tenant files tested, there was no supporting documentation, to support the Federal wage income of $9,360. 3. In five (5) instances out of nineteen (19) tenant files tested, the Lease Amendment form was not signed by management. 4. In one (1) instance out of nineteen (19) tenant files tested, the ?Initial Notice ? Section 202/8 or Section 202 PACs?, was not signed by the tenant. 5. In one (1) instance out of nineteen (19) tenant files tested, the ?Initial Notice ? Section 202/8 or Section 202 PACs?, did not have a witness signature. Move-out: 1. In one (1) instance out of four (4) tenant files tested, the security deposit was not refunded within the 30 day timeframe. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Alpha Tower process applicants and tenants, including recertification of tenants in accordance with guidelines established by the Department of Housing and Urban Development prior to the tenant occupying the unit. In addition, security deposits should be refunded with interest, within 30-day after the effective move-out date. (2) Actions Taken on the Finding. Corrected going forward.

View Audit 24192

Corrective Action Plans

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