Corrective Action Plans

Finding 526223 (2024-101)

Material Weakness 2024

VA

Subrecipient Monitoring Eligibility Material Weakness

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Mark Golden, Economic Assistance and Employment Manager - Division of Benefit Programs Corrective Action Planned: Perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve...

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Mark Golden, Economic Assistance and Employment Manager - Division of Benefit Programs Corrective Action Planned: Perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Create a systems modification request to correct errors that are identified as occurring as a result of inaccurate programming in the data modification phase of federal report creation. A Change Request has been submitted to address these findings. The results of the implementation and effectiveness of the implemented changes will be analyzed. Benefit Program working with appropriate parties to resolve outstanding errors. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526114 (2024-002)

Material Weakness 2024

Frontier School Corporation

IN

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

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guide...

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Steve Boulanger, Food Service Director Contact Phone Number: 765-240-2372 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As of February 2024, our new Food Service Director has implemented a second check of all applications by the High School ECA Treasurer. Additionally, the Food Service Director will print the USDA income parameters after July 1st, compare it to the income guidelines in our nutrition software, and have the High School ECA Treasurer double check the numbers as well. Both employees will sign off on the form, and it will be filed for audit purposes. Anticipated Completion Date: 07/01/2025

View Audit 345211

Finding 526003 (2024-004)

Material Weakness 2024

Weld County School District Re-8

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555 and 10.559 Recommendation: We recommend the District retain all direct certification reports from the State and for the District to review applications submitted electronically through food service system to determine correct eligibili...

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555 and 10.559 Recommendation: We recommend the District retain all direct certification reports from the State and for the District to review applications submitted electronically through food service system to determine correct eligibility determination is made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Direct Cert files received from the State starting in August 2024 will be kept on the Food Service Google drive. Names of the contact persons responsible for corrective action: Wesley Haselhorst and Dawn Koshio Planned completion date for corrective action plan: June 30, 2025

View Audit 345145

Finding 525975 (2024-001)

None 2024

Converse University

SC

Questioned Costs Eligibility

Management Response to Section III-Federal Award Findings and Questioned Costs, Student Financial Aid Cluster, Assistance Listing # 84.007, 84.033, 84.038, 84.063, 84.268 – Finding No. 2024-01 Compliance Requirement Finding: Eligibility Students receiving federal aid are required to be U.S. citizens...

Management Response to Section III-Federal Award Findings and Questioned Costs, Student Financial Aid Cluster, Assistance Listing # 84.007, 84.033, 84.038, 84.063, 84.268 – Finding No. 2024-01 Compliance Requirement Finding: Eligibility Students receiving federal aid are required to be U.S. citizens, Nationals, or provide evidence from the U.S. Citizenship and Immigration Services that he or she is a permanent resident or in the U.S. with the intention of becoming a citizen or permanent resident (eligible noncitizen). The financial aid counselor did not obtain proper documentation and approval to determine that the student was an eligible noncitizen. As such, the University disbursed federal aid to a student that was improperly documented as an eligible noncitizen. The federal aid was reversed and replaced with institutional funds. Corrective Action Plan In response to the finding on the FY2024 Single Audit, the University conducted an additional internal review on 25% of the student records that were not pulled in the audit sample where citizenship verification was required. This review included verification of having valid documentation in accordance with the U.S. Department of Education regulations and confirmation that the secondary verification was completed per existing operating protocol. The University found no additional instances and therefore believes this to be an isolated incident. As a preventative measure and to mitigate potential recurrence, additional training has been conducted with the Student Financial Aid Staff to reemphasize and reinforce University policy and procedures concerning verification in accordance with the University’s Policy for Verification, in particular section 3(B), which states: “All completed verification must have a secondary review by the Associate Vice President for Student Financial Services, Associate Director of Student Financial Services, or another financial aid counselor. Appropriate signatures must be noted on all verifications completed.” Throughout the FY2025 year, the University will also provide randomized internal audits on a sampling of the student files containing citizenship verification to ensure the protocols are being followed as presented. This review will be conducted by the Associate Vice President for Student Financial Services for files where not part of the initial secondary review process or by the Vice President of Operations and Chief Financial Officer or the Assistant Vice President and Controller when the Associate Vice President for Student Financial Services is the secondary reviewer. J.W. Kellam james.kellam@converse.edu Associate Vice President for Student Financial Services

View Audit 345135 Questioned Costs: $1

Finding 525805 (2024-007)

Material Weakness 2024

Village of Green Island, New York

NY

HUD Housing Programs Eligibility

The Village will work with our Administrators of the Village's Section8 proram and ensure accuracy and payment calculations are properly addressed and files contain all proper documentation.

View Audit 344975

Finding 525798 (2024-005)

Material Weakness 2024

Madison Consolidated Schools

IN

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

FINDING 2024-005 Finding Subject: Title I - Eligibility Summary of Finding: The October 1 Real Time report could not be presented for audit for 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. As such, we were unable to verify the amounts r...

FINDING 2024-005 Finding Subject: Title I - Eligibility Summary of Finding: The October 1 Real Time report could not be presented for audit for 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. As such, we were unable to verify the amounts reported in the grant application. Additionally, we were unable to verify if the correct socioeconomic status was properly reported for any of the students. Additionally, we were unable to verify nonpublic enrollment and poverty data included on the Title I application. Contact Person Responsible for Corrective Action: Janet McCreary Contact Phone Number and Email Address: 812-274-8001 jmccreary@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to the timing of the prior audit and the nature of the Real-Time report, this portion of the finding was not able to be completed timely for FY23’s grant. Beginning in FY24, The Data Management Specialist will save all reports submitted to the DOE. This will ensure that supporting documentation is kept that will be used determine Eligibility for Title I. Additionally, for the nonpublic enrollment and poverty data, the grants specialist meets with non-public partners to review enrollment information and verify the student population that encumbers funding. The data management specialist for MCS verifies all enrollment information and poverty identification in concert with the nutrition manager of MCS, building administrators, and the central office administration to verify all data reported to the state. Anticipated Completion Date: 6/30/2025

View Audit 344970

Finding 525695 (2024-002)

Significant Deficiency 2024

City of Covington, Kentucky

KY

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing pr...

Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing program participant files. Management’s Response: We agree with the auditors’ recommendations, and the following action will be taken to improve the situation. The public housing authority will review procedures around record retention and adjust as necessary to ensure compliance with HUD requirements.

View Audit 344847

Finding 525687 (2024-001)

Significant Deficiency 2024

The Primary Care Coalition of Montgomery County, Maryland, Inc.

MD

Subrecipient Monitoring Eligibility Reporting

Views of Responsible Officials: Management agrees with the finding and has already filed the required FFATA report. Completion Date: 11/22/2024

View Audit 344804

Finding 525676 (2024-002)

Material Weakness 2024

Flat Rock - Haw Creek School Corporation

IN

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

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guid...

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: I have spoken to the Food Service Director and she will begin printing the Skyward threshold guidelines and sign off on those/confirm they match the federal poverty guidelines. Anticipated Completion Date: August 2025

View Audit 344796

Finding 525652 (2024-001)

Material Weakness 2024

Lebanon Community School Corporation

IN

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

1. Corrective Action Step A. Strengthening Internal Controls Over Determination of Applications Demonstrating Questionable Eligibility The School Corporation will develop and implement a segregation of duties, ensuring that current individuals approve applications, perform Direct Certification check...

1. Corrective Action Step A. Strengthening Internal Controls Over Determination of Applications Demonstrating Questionable Eligibility The School Corporation will develop and implement a segregation of duties, ensuring that current individuals approve applications, perform Direct Certification checks, and conduct follow-up verifications of questionable applicatoins in a more directed manor. If an applicant provides a case number that does not appear on the Direct Certification list the School Corporation will: 1. Review the application based on standard income eligibility requirements, while confirming the application will remain subject to verification. 2. If $0 income is provided or the application is otherwise 'questionable' then the reviewing individual will add the following to the application comments field: reviewing individual name, reason for review request, to whom the application will be escalated. 3. Apply benefits to siblings, if appropriate. 4. Not complete the final step of marking the application as processed, rather leave it 'pending' and notify Director of School Nutrition of the need for this application to be reviewed. 5. Director of School Nutrition or designee will review and either confirm the DC status by downloading the certification or conduct follow-up verification. In either case, approved or verification for cause, the Director of School Nutrition or Designee will mark the application as processed. 6. If the verification for cause is not responded to in a timely manner, the status will revert to 'Paid' status as per 'verification for cause' guidelines. 2. Corrective Follow-Up and Reporting The School Corporation will review all applications from current year (FY 24-25) to identify any applications not subject to verification process. Management will report progress on implementing these corrective actions to the School Board and maintain records for review by auditors and state officials. 3. Anticipated Completion Date The review of current year (FY 24-25) applications will be completed March 21, 2025. The school board report will be completed April 11, 2025.

View Audit 344763

Finding 525650 (2024-002)

Material Weakness 2024

Yancey County, North Carolina

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking § 200.303

The County will develop a 2nd Party Review from that will be used to check completed applications for accuracy in applying policy and to assure all verifications have been uploaded to the NCFAST system.

View Audit 344762

Finding 525649 (2024-002)

Significant Deficiency 2024

Chowan County, North Carolina

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted in (1) Eligibility error discovered during the fiscal year findings June 30, 2024. (1) Eligibility error SSI benefits terminated, no proof of ...

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted in (1) Eligibility error discovered during the fiscal year findings June 30, 2024. (1) Eligibility error SSI benefits terminated, no proof of disability in the file. Documentation Training Power Point will need to be utilized for all Medicaid workers when documenting each case. Application/Recertification check list will be used for applications and recertifications. Supervisor and Lead Worker will continue to review all pending Medicaid applications, and complete 2nd Party reviews once applications are completed. NC Fast Learning Gateway trainings and New employee trainings will be conducted. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Workers will continue to have Round Table Meetings to discuss policy, administrative letters, and cases. Medicaid workers will keep the case record accurate, verifications, and reserve calculations correct. Proposed Completion Date: November 1, 2024. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 344759 Questioned Costs: $1

Finding 525648 (2024-001)

Significant Deficiency 2024

Chowan County, North Carolina

NC

Eligibility

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted (7) Technical errors discovered during the fiscal year findings June 30, 2024. Technical errors consist of the following: Cases lacked substan...

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted (7) Technical errors discovered during the fiscal year findings June 30, 2024. Technical errors consist of the following: Cases lacked substantiating documentation and /or inaccurate resource calculations, cases were improperly forced, and case lacked proper verification of facts. Documentation Training Power Point will need to be utilized for all Medicaid workers when documenting each case. Application/Recertification check list will be used for applications and recertifications. Supervisor and Lead Worker will continue to review all pending Medicaid applications, and complete 2nd Party reviews once applications are completed. NC Fast Learning Gateway trainings and New employee trainings will be conducted. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Workers will continue to have Round Table Meetings to discuss policy, administrative letters, and cases. Medicaid workers will keep the case record accurate, verifications, and reserve calculations correct. The county finance office will also be participating in the review process. Proposed Completion Date: November 1, 2024. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 344759

Finding 525638 (2024-004)

None 2024

Cottey College

MO

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Condition: Cottey College did not report the correct loan disbursement dates to the Common Origination and Disbursement (COD) system for 2 of the 37 students in the sample (5.4%). We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement and is ...

Condition: Cottey College did not report the correct loan disbursement dates to the Common Origination and Disbursement (COD) system for 2 of the 37 students in the sample (5.4%). We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-004. Statistical sampling was not used in making sample selections. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing Federal Loans. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing loan eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753

Finding 525637 (2024-003)

Significant Deficiency 2024

Cottey College

MO

Questioned Costs Student Financial Aid Cash Management

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awardi...

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing Federal Loans. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing loan eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525636 (2024-002)

None 2024

Cottey College

MO

Questioned Costs Student Financial Aid Eligibility

Condition: During our testing of thirty-seven student files, we noted one individual (2.7%) was not properly awarded Pell grants Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and r...

Condition: During our testing of thirty-seven student files, we noted one individual (2.7%) was not properly awarded Pell grants Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing federal awards. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing Federal Pell, FSEOG and Federal Work Study eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525508 (2024-005)

Significant Deficiency 2024

Maywood-Melrose Park-Broadview School District 89

IL

Cash Management Eligibility Reporting § 200.402

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 005 Condition: It was noted during the audit that ineligible expenditures were charged to...

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 005 Condition: It was noted during the audit that ineligible expenditures were charged to the food service expenditure function. These expenditures were for a back-to-school picnic and consisted of backpacks with school supplies that were provided to students. These expenditures should not have been charged to the food service function in the District’s general ledger system. Plan: The district is reviewing all expenditures monthly to ensure all of them are recorded with the proper account code. Any changes needed will get a journal entry through the Proviso Treasurer’s Office. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager

View Audit 344578

Finding 525299 (2024-003)

Material Weakness 2024

Shelby Eastern Schools

IN

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

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guid...

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Chris Scott Contact Phone Number: 765-544-2246 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A new Food Service Director has been hired and will take responsibility for ensuring compliance with eligibility requirements. Additionally, the Business Manager will oversee the corrective actions and implement a formal secondary review process. The Business Manager will conduct and document secondary reviews for all applications entered into the food service software to verify eligibility determinations. This ensures compliance with regulatory standards and addresses the deficiencies noted in the audit findings. Anticipated Completion Date: June 2025

View Audit 344529

Finding 525274 (2024-001)

None 2024

Sessions Village 202 171-Ee015

WA

HUD Housing Programs Eligibility Reporting

Finding 2024-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 14, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still res...

Finding 2024-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 14, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still resides at the project. In addition, it was recommended Sessions Village 202 review all tenant files to ensure all other records are complete. Also, it was recommended staff involved in the tenant move-in process review the requirements and revise their current process and procedures as needed to ensure the appropriate forms are completed correctly and kept in the tenant files going forward. Additional controls could include completing a checklist of required signed forms obtained during the move-in process, or having a second individual check the file for completeness. Action Taken: In November 2024, the Property Manager at Sessions Village 202 obtained the missing signed documents for the tenants listed above. The Property Manager at Sessions Village 202 will review the process and procedures in place, and implement controls to ensure the appropriate forms are completed correctly and kept in the tenant files going forward.

View Audit 344496

Finding 525236 (2024-001)

Material Weakness 2024

YWCA Metropolitan Chicago

IL

Subrecipient Monitoring Internal Control / Segregation of Duties Eligibility § 200.303

Condition: There was a lack of documented controls as evidence of supervisory review and segregation of duties to ensure compliance with federal program requirements, specifically over the following: a)Tier (day care home eligibility) determinations b)Subrecipient monitoring Noncompliance was ident...

Condition: There was a lack of documented controls as evidence of supervisory review and segregation of duties to ensure compliance with federal program requirements, specifically over the following: a)Tier (day care home eligibility) determinations b)Subrecipient monitoring Noncompliance was identified for subrecipient monitoring as noted in the context below. Planned Corrective Action: (a)Management is working with the Software company staff to develop software-based evidence of second review. If this is not possible, a tracking mechanism external to the software will be developed by March 2025. (b)Under management’s supervision, monitoring visits are being brought current on the contract currently in place and will be completed as required by end of contract. A tracking mechanism has been put in place to ensure compliance with the required number of monitoring visits and timeliness. Contact person responsible for corrective action: Loukisha Pennex, Chief of Youth and Family Potential and Anjanette Brown, CFO. Anticipated Completion Date: June 2025

View Audit 344452

Finding 525104 (2024-003)

Significant Deficiency 2024

Saint Joseph's University

PA

Student Financial Aid Eligibility Significant Deficiency

Finding 2024-003 Recommendation: The University should implement a control within the Financial Aid department that requires another individual within the department to review the Pell funds awarded by student for accuracy. For the 13 students with inaccurate Pell awards, these were corrected immedi...

Finding 2024-003 Recommendation: The University should implement a control within the Financial Aid department that requires another individual within the department to review the Pell funds awarded by student for accuracy. For the 13 students with inaccurate Pell awards, these were corrected immediately when brought to management’s attention. View of Responsible Officials and Planned Corrective Actions: This issue was unique to the 2023 summer term as a result of the University changing the header semester to the summer term for the 23/24 award year. The University has changed the fund award and disbursement schedule rules in Banner to correctly calculate the Pell Grant awards for summer terms. This eliminates the need for Financial Aid staff to manually update awards on an individual student basis. In addition to the aforementioned change in the Banner rules, the University will have an individual in the Financial Aid Office run a report to audit summer term awards to ensure the Pell Grant is being calculated correctly. Individual Responsible for Corrective Action: Caroline Baker, Senior Director of Financial Aid, 610-660-1000, cbaker01@sju.edu Anticipated Completion Date for Corrective Action: The Planned Corrective Actions will be immediately implemented.

View Audit 344383

Finding 525102 (2024-003)

None 2024

D'youville University

NY

Student Financial Aid Allowable Costs / Cost Principles Eligibility

The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized t...

The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized the department staffing. The Director has established clear roles and responsibilities so that established processes are not missed going forward. Additionally, job duties have been reallocated to ensure calculations on official and unofficial withdrawals, exit counseling communications and FDL and Pell reconciliations are done monthly going forward. Both the FDL and Pell programs were closed out timely for 2023-2024.

View Audit 344382

Finding 525078 (2024-001)

Material Weakness 2024

Park Place of Alliance Inc. 042-Hd021

OH

Eligibility HUD Housing Programs Material Weakness

Corrective Action Taken: Management notified Eide Bailly of the alleged fraud prior to the start of fieldwork for the October 31, 2024 audit. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the ten...

Corrective Action Taken: Management notified Eide Bailly of the alleged fraud prior to the start of fieldwork for the October 31, 2024 audit. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the tenant files prior to the conclusion of the October 31, 2024 audit. Management has also strengthened the controls over the tenant files to ensure that proper documentation is maintained in the tenant files. The Director of Programs is now reviewing the documents in every tenant file at the time of move-in or annual recertification. Name of Contact Person: Julie Sparks, Executive Director, 330-455-9100 Completion Date: February 6, 2024

View Audit 344354

Finding 525076 (2024-001)

Material Weakness 2024

Ican Garden Apartments, INC 042-Hd090

OH

Eligibility HUD Housing Programs Material Weakness

Corrective Action Taken: Management notified Eide Bailly of the alleged fraud prior to the start of fieldwork for the October 31, 2024 audit. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the ten...

Corrective Action Taken: Management notified Eide Bailly of the alleged fraud prior to the start of fieldwork for the October 31, 2024 audit. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the tenant files prior to the conclusion of the October 31, 2024 audit. Management has also strengthened the controls over the tenant files to ensure that proper documentation is maintained in the tenant files. The Director of Programs is now reviewing the documents in every tenant file at the time of move-in or annual recertification. Name of Contact Person: Julie Sparks, Executive Director, 330-455-9100 Completion Date: February 6, 2024

View Audit 344352

Finding 524960 (2024-001)

Significant Deficiency 2024

Housing Authority of Cook County

IL

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed accurately and on a timely basis. Danita W. Childe...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed accurately and on a timely basis. Danita W. Childers, Executive Director, is responsible for implementing this corrective action by March 31, 2025.

View Audit 344304

Corrective Action Plans

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