Corrective Action Plans

Finding 528863 (2024-005)

Significant Deficiency 2024

PA

Questioned Costs Subrecipient Monitoring Eligibility

PDA, BFA has already or will put the following steps in place to address this deficiency and noncompliance finding. 1. Upon identification of this finding, BFA directed our Field Representatives to immediately complete reviews of the 47 identified soup kitchens. As of 2/20/25, 18 of these soup kitc...

PDA, BFA has already or will put the following steps in place to address this deficiency and noncompliance finding. 1. Upon identification of this finding, BFA directed our Field Representatives to immediately complete reviews of the 47 identified soup kitchens. As of 2/20/25, 18 of these soup kitchen reviews have been completed and 8 of these reviews are in-process or pending final review approval. 2. BFA Field Representatives have been advised that Soup Kitchen reviews must be completed once every four years, just like other TEFAP agencies with which we have direct agreements. This requirement is also being added to the Field Representative work manual. Anticipated Completion Date: 06/30/2025 Contact Name: Caryn Long Earl, Director, Bureau of Food Assistance

View Audit 346904 Questioned Costs: $1

Finding 528820 (2024-004)

Material Weakness 2024

Clinton Prairie School Corporation

IN

Internal Control / Segregation of Duties School Nutrition Programs Eligibility § 200.303

FINDING 2024-004 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or...

FINDING 2024-004 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Contact Phone Number: • Jill Pollard, 765-654-4473, ext 401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: • There will be dual control on all applications Anticipated Completion Date: • 12/31/2025

View Audit 346869

Finding 528817 (2024-003)

Material Weakness 2024

Clinton Prairie School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

FINDING 2024-003 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or...

FINDING 2024-003 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Context: Crowe noted there was no review of all 35 timecards selected for testing in a sample of 40 payroll transactions. The other 5 sample payroll transactions for salaried employees were tested without error. Contact Person Responsible for Corrective Action: Contact Phone Number: • Linda Burkhalter, 765-659-1339, ext 113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: • We will have dual control on all timesheets. Anticipated Completion Date: • 3/17/2025

View Audit 346869

Finding 528814 (2024-002)

Material Weakness 2024

Housing Authority of the County of Dauphin

PA

Questioned Costs HUD Housing Programs Eligibility

Finding Number: 2024-002 Planned Corrective Action: Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure all clients complete an annual family income reeaxaminat...

Finding Number: 2024-002 Planned Corrective Action: Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure all clients complete an annual family income reeaxamination in accordance with Eligibility, Reporting and Housing Assistance Payment Requirements. Anticipated Completion Date: 6/30/2025 Responsible Contact Person: Kristen Runion, HCV Supervisor

View Audit 346866 Questioned Costs: $1

Finding 528701 (2024-002)

Significant Deficiency 2024

County of Kent, Michigan

MI

Questioned Costs HUD Housing Programs Eligibility

2024-002 – Documentation of Tenant Eligibility Auditor Description of Condition and Effect: For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP...

2024-002 – Documentation of Tenant Eligibility Auditor Description of Condition and Effect: For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Auditor Recommendation: The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. Management Assessment. Management concurs with the audit assessment regarding this matter. Planned Corrective Action. Management has reviewed its existing policy and will ensure income verification documentation is included in the tenant file. Please note this program ended December 31, 2024. No further HAP payments are being processed at this point in time. Responsible Party. Gustavo Perez, Community Action Director Date of Planned Corrective Action. March 2025

View Audit 346706 Questioned Costs: $1

Finding 528541 (2024-007)

Material Weakness 2024

Gary Community School Corporation

IN

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

FINDING 2024-007 Subject: Title I Grants to Local Educational Agencies - Eligibility Audit Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us Views of R...

FINDING 2024-007 Subject: Title I Grants to Local Educational Agencies - Eligibility Audit Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Gary Community School Corporation has implemented a corrective action plan to strengthen internal controls over Direct Certification data related to food service eligibility and to ensure the accuracy of enrollment and poverty data used in the Title I application process. The Business Services Coordinator will oversee a structured monthly verification process to confirm that student eligibility for free or reduced‐price meals is accurately reflected in Skyward, the district’s student management system. Every month, Direct Certification data will be retrieved from the Indiana Department of Education (IDOE) and cross‐checked against Skyward records. Additionally, Real Time reports, which are used to prepopulate enrollment numbers for reporting and compliance purposes, will be reviewed to ensure consistency with the verified Direct Certification data. Any discrepancies found between these data sources will be promptly investigated, corrected, and documented to maintain compliance with federal and state food service regulations. To enhance accountability, staff responsible for managing student eligibility data will receive training on the verification and reconciliation process. This training will ensure that they understand how to properly retrieve Direct Certification data, compare it to Skyward records and Real Time reports, and document necessary corrections. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by July 2025.

View Audit 346557

Finding 528484 (2024-006)

Material Weakness 2024

Radiant Health Centers

CA

Eligibility

Management’s Response and Corrective Action Plan For the Fiscal year ending February 29, 2024 Finding 2024-006: HIV Emergency Relief Project Grant – Eligibility Determination Requirement Corrective Action Plan: The plan we have implemented will address and remediate the Finding 2024-006: HIV Emergen...

Management’s Response and Corrective Action Plan For the Fiscal year ending February 29, 2024 Finding 2024-006: HIV Emergency Relief Project Grant – Eligibility Determination Requirement Corrective Action Plan: The plan we have implemented will address and remediate the Finding 2024-006: HIV Emergency Relief Project Grant – Eligibility Determination regarding compliance and internal controls over compliance. Timeline: The Corrective Action Plan has been initiated. Plan and Status of Corrective Action: In collaboration with our Director of Operations and our Compliance Officer, our Programs team has initiated a formal review of our case files to determine that eligibility was and will be correctly and accurately determined and that the case file retains documentation sufficient to demonstrate a recipient's eligibility. In certain cases, such as when engagement commences but services/program participation is declined, improved documentation is being implemented. We are confident that our new electronic health record will afford us additional workflows and efficiencies that will ensure compliance. Furthermore, we remain in close collaboration with the Orange County Health Care Agency’s HIV Planning and Coordination office (HIVPAC). In addition to overseeing our provision of Ryan White services, HIVPAC trains providers on all aspects of service delivery, including eligibility reviews, and we will rely closely on this partner to ensure staff is compliant and trained, which will avoid these Eligibility shortcomings in the future. Name of Responsible Person: Name Mark Gonzales Title Chief Operating Officer Email: mgonzales@radianthealthcenters.org Phone: (949) 809-5762

View Audit 346486

Finding 528446 (2024-003)

Significant Deficiency 2024

Village of Spring Valley Housing Authority

NY

HUD Housing Programs Eligibility Significant Deficiency

Auditee’s Response and Planned Corrective Action The Authority has had staff and consultant turnover during the period under audit. Additionally, the eviction moratorium and lasting effects from the COVID-19 pandemic has resulted in delaying or receiving no responses from tenants regarding obtaining...

Auditee’s Response and Planned Corrective Action The Authority has had staff and consultant turnover during the period under audit. Additionally, the eviction moratorium and lasting effects from the COVID-19 pandemic has resulted in delaying or receiving no responses from tenants regarding obtaining the necessary documentation for eligibility requirements. The Authority has evidentiary documentation supporting their attempts to obtain the required documents from the tenants, such as certified letters, and courts suspension of evictions during the eviction process. Other documentation related to the moratorium that resulted from the COVID-19 pandemic, is available which includes evictions for nonpayment and noncompliance. The Authority has been working with legal counsel on these matters and continues to pursue this vigorously. The Authority has also hired new staff and consultants who has been diligently working to implement improvements. In most of the files the checklist cover pages were included but in some files reviewed the oversite cover page checklist was missing, however the required documentations were in place. A greater effort will be made immediately that all files will have completed the control check list cover pages in place with all appropriate signatures noted. Planned Implementation Date of Corrective Action: March 4, 2025 Person Responsible for Corrective Action: Keith Burrell, Executive Director

View Audit 346459

Finding 528443 (2024-004)

Significant Deficiency 2024

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Eligibility Reporting

Condition: Of the seven students selected for enrollment reporting testing, the Seminary did not properly update the student enrollment information for one student accurately or in a timely manner. Planned Corrective Action: The Seminary will update our institutional policies and definitions of the ...

Condition: Of the seven students selected for enrollment reporting testing, the Seminary did not properly update the student enrollment information for one student accurately or in a timely manner. Planned Corrective Action: The Seminary will update our institutional policies and definitions of the various types of enrollment status’s allowed to be reported to NSLDS to conform to the federal regulations. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 2/19/25

View Audit 346451

Finding 528263 (2024-004)

Material Weakness 2024

Housing Authority of the City of Newton, Kansas

KS

Special Tests & Provisions Eligibility HUD Housing Programs

Finding 2024 – 2004: Internal Control Structure While I reviewed files and rent collections throughout the year, I did not take the time to make a list of the files. Going forward, any file I conduct a review of will be listed in a excel spread.

View Audit 346293

Finding 528201 (2024-003)

Material Weakness 2024

West River Area Health Education Center

SD

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

Finding No. 2024-003: Compliance Controls Responsible Individuals: Stephanie Mayfield, Executive Director Corrective Action Plan: The Organization is continuing to evaluate its internal control systems to ensure proper segregation of duties surrounding various compliance requirements with grant prog...

Finding No. 2024-003: Compliance Controls Responsible Individuals: Stephanie Mayfield, Executive Director Corrective Action Plan: The Organization is continuing to evaluate its internal control systems to ensure proper segregation of duties surrounding various compliance requirements with grant programs. The Organization cancelled contracts with grant partners that refused to comply with eligibility internal control processes. Additionally, the Organization purchased grant tracking software to track participant data including eligibility and tuition and stipend payments. Anticipated Completion Date: June 30, 2025

View Audit 346262

Finding 528190 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Brownsville

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be respo...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be responsible to implement this corrective action by June 30, 2025.

View Audit 346245 Questioned Costs: $1

Finding 528180 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

Finding 2024-002: 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 Defi...

Finding 2024-002: 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 1,634 units. Of a sample size of twenty-nine (29) tenant files, the following was noted: • Verification of income was missing in 1 file • Lead based paint form was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $8,500 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. Julio Guridy, Executive Director, will be responsible to implement this corrective action by June 30, 2025.

View Audit 346230 Questioned Costs: $1

Finding 528161 (2024-003)

Material Weakness 2024

Metropolitan School District of Boone Township

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Finding 2024-003 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Kelsey Rodriguez and Beverly Hindes Contact Phone Number: 574-229-2209 and 219-996-4771 x128 Views of Responsible Officials: We agree with the finding. Description of Corrective ...

Finding 2024-003 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Kelsey Rodriguez and Beverly Hindes Contact Phone Number: 574-229-2209 and 219-996-4771 x128 Views of Responsible Officials: We agree with the finding. Description of Corrective Action Plan: The Treasurer will ensure compliance with the Food Service Director (NIESC) Kelsey Rodriguez, with the student determination guidelines to receive free or reduced priced meals. The designee will review and sign off. Additionally, all documentation will be maintained. Anticipated Completion Date: March 31, 2025

View Audit 346211

Finding 528139 (2024-001)

Material Weakness 2024

Clay Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: The school corporation did not have a documented oversight, review, or approval process in place to ensure the accuracy of enrollment and poverty data in the Eligible School Summary porti...

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: The school corporation did not have a documented oversight, review, or approval process in place to ensure the accuracy of enrollment and poverty data in the Eligible School Summary portion of the Title I application, which is how Title I funding is determined. It is recommended that the school corporation’s management strengthen its system of internal controls to ensure that data in the Eligible School Summary section of the Title I application has been verified for accuracy to the corresponding period’s Pupil Enrollment (PE) report data. Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number and Email Address: (812) 443-4461 / szaboj@clay.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Real time reporting will be compiled by the Data Management Specialist (currently Stephanie Jackson) and will be reviewed by the Title I Grant Coordinator (currently Dr. Brady Scott). Annual Financial reports will be compiled by the Director of Business Affairs (currently John Szabo), and prior to submission those reports will be reviewed by the Title I Grant Coordinator. Anticipated Completion Date: July 2025

View Audit 346210

Finding 527058 (2024-001)

None 2024

Case Western Reserve University

OH

Student Financial Aid Eligibility Reporting

The University acknowledges and agrees with this audit finding. During the months of August and September 2024 (concurrent with PwC’s audit fieldwork), enrollment data was reviewed by the Office of the University Registrar in preparation for the Completers List reporting related to Gainful Employmen...

The University acknowledges and agrees with this audit finding. During the months of August and September 2024 (concurrent with PwC’s audit fieldwork), enrollment data was reviewed by the Office of the University Registrar in preparation for the Completers List reporting related to Gainful Employment/Financial Value Transparency requirements. During the Completers List reconciliation process, it was determined by the Office of the University Registrar that all August 2024 graduates needed to have their status dates updated. Those updates took place in early October 2024. The Office of the University Registrar will run a query shortly after each conferral date to compare all graduates using all three program-level match criteria (credential level, CIP, program length) at the time of graduation to data submitted to NSC during the last enrollment file. The Office of the University's Registrar will also compare degree data sent to NSC against the student information system degree awarded data. The Office of the University's Registrar will continue to ensure that all error reports are resolved in a timely manner according to NSC and NSLDS timing guidelines. These processes were initiated for December 2024 graduates. The Office of the University Registrar will complete these comparison processes within 30 days of each degree conferral date and will take immediate action to directly update NSC and NSLDS if any discrepancies are found. Primary responsibility for implementing the corrective action plan for this finding rests with Amy Hammett, University Registrar and Associate Vice Provost for Student Information Systems, 216-368-4310

View Audit 346174

Finding 527044 (2024-003)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

HUD Housing Programs Eligibility Significant Deficiency

2024-003 Annual Re-Examination ORHA management is in agreement that multiple participants re-examinations were outside the 12- rnonth requirement. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time...

2024-003 Annual Re-Examination ORHA management is in agreement that multiple participants re-examinations were outside the 12- rnonth requirement. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time frame there was a delay in the completion of participant reexaminations. With staff levels coming back to capacity, moving forward participant reexaminations will be completed in a timely manner. Housing Choice Voucher Director, Alistair Blair, will be responsible for ensuring annual reexaminations will be completed in a timely manner.

View Audit 346128

Finding 526983 (2024-001)

Significant Deficiency 2024

Community Health and Wellness Center of Greater Torrington, Inc.

CT

Special Tests & Provisions Subrecipient Monitoring Eligibility

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center P...

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center Program, COVID-19 Grants for New and Expanded Services Under the Health Center Program. Federal Assistance Listing Numbers: 93.224 and 93.527 2024.001 Recommendation The Center should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. 1 Action Taken Education will be provided for the staff who complete the applications, this will include a quiz to measure the staff's knowledge of the process and mathematical calculations. Management has developed a tool called "How to Calculate Household Income for Processing Financial Assistance Applications" which includes step by step instructions for calculating household income. Prevention strategies have been implemented to prevent future occurrences of adverse events, which include monthly audits of the calculation of annual income for a minimum of 10% of the total number of patients who have completed a financial assistance application are being performed. The manager of the population health department will report audit results quarterly at the continuous quality improvement (CQI) committee meeting. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Joanne Borduas, CEO at (860) 387-0425

View Audit 346063

Finding 526969 (2024-002)

Significant Deficiency 2024

School City of Mishawaka

IN

School Nutrition Programs Eligibility Significant Deficiency § 200.303

FINDING 2024-002 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Food Service Director will print out the Direct Certification report and ...

FINDING 2024-002 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Food Service Director will print out the Direct Certification report and review for its accuracy. She will then provide the report to the Food Service Director for her review. After both individuals have reviewed the reports that were produced, they both will sign and date the reports to provide the documentation that the information was reviewed and verified. Anticipated Completion Date: This new process will begin at month end of February 2025.

View Audit 346062

Finding 526862 (2024-001)

Significant Deficiency 2024

King's College

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed awa...

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed away. This happened due to human error. We have a process in place to monitor corrected ISIR transactions to ensure that the EFC (SAI effective for award year 2024-25 and later) agrees with our documentation. The student record is then given to the director for final review and repackaging. We have added an additional step now whereby the Pell Grant administrator also reviews the output report for ISIR imports on a weekly basis.

View Audit 345962 Questioned Costs: $1

Finding 526836 (2024-001)

Significant Deficiency 2024

Lexington-Fayette Urban County Housing Authority

KY

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those defici...

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those deficiencies include: • Thirteen (13) files where the annual reexamination was completed or made effective at least two months past the due date. • Four (4) files lacking proper verification of income or deductions. • Three (3) files with miscalculationsof annual income. • Four (4) files missing the EIV. • One (1) file processed for annual reexamination without tenant involvement. LHA proposes the following to address the finding and deficiencies. - LHA will require training for each Housing Management Specialist (HMS) to review rent calculation, income verification, deductions and EIV file documentation. - Like other employers nationally, LHA is challenged with staffing issues, with a turnover rate of 84% for new hire HMS. To address staffing LHA will: • Advertise open positions online, on social media and in the local newspaper. • Evaluate incentives that will allow LHA to retain staff. • Allow over-time on an as-needed basis to complete and process certifications. • Offer new HMS pay beyond the minimum position classification scale. Further, LHA housing management staff will adhere to the following procedures to facilitate timely completion of annual certifications. - HMS staff will continue utilize in-person interviews and mail (via USPS and email) to complete needed documentation for annual certifications. - HMS staff may utilize electronic signature to attain required signatures when necessary. - Periodically housing managers will run the certification audit report to be shared with the Chief Operating Officer to monitor the status of in-progress and upcoming certifications. - LHA's compliance coordinator will complete QC reviews of 50% or 457 public housing files during FY2025. The compliance coordinator has undergone several training workshops and staff-shadowing during 2024 and is adequately trained to complete this task. - LHA will evaluate the possibility of securing a third-party to assist in timely completion of annual recertifications. LHA staff will apply these procedures as outlined to mitigate this finding to ensure compliance and proper documentation of future certifications. Contact Person: Andrea Wilson, Chief Operating Officer Anticipated Completion Date: June 30, 2025

View Audit 345910

Finding 526804 (2024-001)

Significant Deficiency 2024

Adams County Housing Authority

PA

HUD Housing Programs Eligibility Reporting

Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing C...

Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing Choice Vouchers, ALN #14.871 Condition During the course of the audit, it was noted that the amount of the HAP payments was miscalculated for an individual utilizing the program. Cause The cause is due to not receiving all pay stubs and bank statements from the individual to correctly calculate their HAP payment. Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior or soon after the file is finalized. View of responsible officials and planned corrective action Housing Authority Management agrees that this compliance requirement is listed in the compliance supplement. The HCV Supervisor will incorporate supplementary review procedures to detect any miscalculations, errors, or missing information in all files. The HCV staff will participate in further training. The HCV Supervisor will do a final file review. If the Department of Housing and Urban Development has any questions regarding this plan, please call the Adams County Housing Authority Executive Director, Stephanie Mcllwee.

View Audit 345873

Finding 526787 (2024-002)

Significant Deficiency 2024

Catholic Charities, Inc.

DE

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Corrective Action Plan: - Instance #1: Monthly case worker review of files and ongoing staff training on income calculations. - Instance #2: Monthly case worker review of files and ongoing staff training on ensuring all the necessary, most updated documentation is received before processing an appli...

Corrective Action Plan: - Instance #1: Monthly case worker review of files and ongoing staff training on income calculations. - Instance #2: Monthly case worker review of files and ongoing staff training on ensuring all the necessary, most updated documentation is received before processing an application. - Instance #3: Staff training in file management and archiving. A new file will be created for the client. Contact Person Responsible for Corrective Action: Vickie Artis, DEAP Assistant Program Manager Anticipated Completion Date of Corrective Action: February 26, 2025

View Audit 345822

Finding 526786 (2024-001)

Significant Deficiency 2024

Catholic Charities, Inc.

DE

Cash Management Eligibility Significant Deficiency

Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes conducted an annual CACFP training with all staff on 12/18/2024. Staff present: Pam Altemus, Tammy Ketterer, Desiree Downs and Joanne Varnes. The annual audit was discussed. Each staff member will review the claims for accurac...

Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes conducted an annual CACFP training with all staff on 12/18/2024. Staff present: Pam Altemus, Tammy Ketterer, Desiree Downs and Joanne Varnes. The annual audit was discussed. Each staff member will review the claims for accuracy before entering into the State's online website for reimbursement. Program Manager, Joanne Varnes will conduct case record reviews of all providers' files/ claims to ensure participants are reimbursed at the correct rates, days, and number of meals served. Contact Person Responsible for Corrective Action: Joanne Varnes, CACFP Program Manager Anticipated Completion Date of Corrective Action: Immediately

View Audit 345822

Finding 526708 (2024-002)

Significant Deficiency 2024

Bay De Noc Community College

MI

Student Financial Aid Eligibility Significant Deficiency

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-...

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Auditor Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. Corrective Action. Upon discovery of the cost of attendance input error, the College went back through all summer non-on-campus students to determine if their aid was greater than it should have been and made updates to the COD system, as necessary. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. September 23, 2024.

View Audit 345711

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