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Finding 523533 (2024-002)
Material Weakness 2024
Boys and Girls Club of Dane County, Inc.
WI
Subrecipient Monitoring Eligibility Reporting
Recommendation: Procedures and forms should be updated per award requirements and eligibility determination should be reviewed and approved by an appropriate supervisor annually. The organization’s directors and grants compliance director should receive training on eligibility and be provided with w...
Recommendation: Procedures and forms should be updated per award requirements and eligibility determination should be reviewed and approved by an appropriate supervisor annually. The organization’s directors and grants compliance director should receive training on eligibility and be provided with written procedures for determining eligibility, completing the required documentation, and when and how reviews and approvals should be documented. Action Taken: Boys & Girls Clubs of Dane County is establishing a formal policy around TANF Eligibility and an SOP for Club Directors and staff to follow. TANF Eligibility Forms will be collected at each registration period to include the academic year and summer camp sessions. The collection of forms from families will be in MyClubHub and part of the registration process. A member cannot attend until the full registration process is complete with all respective paperwork. The individuals responsible are: Membership Services Associates, AVP of Operations, Sr. VP of Operations, Sr. Director of Grants & Compliance. The anticipated completion date is March 31, 2025.
View Audit 342825
Edward Romero Terrace
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Edward Romero Terrace respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Au...
Oversight Agency for Audit, Edward Romero Terrace respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: October 1, 2023 through September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure all documentation related to tenants are properly executed and maintained for move-in inspection reports, lease addendum items and tenant recertification. Action Taken: Monthly reminders are being sent to all managers to run their EIV reports for the month. In addition, random files are being reviewed by compliance to ensure EIV reports are pulled, unit inspections performed, and required documentation is complete and accurate. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO
View Audit 342800
Finding 523478 (2024-001)
Significant Deficiency 2024
Columbus Housing Authority
IN
Questioned Costs HUD Housing Programs Eligibility
Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessar...
Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessary to clear this finding in FY 2025, and all Section 8 Housing Choice Voucher tenant files will be reviewed and corrected before June 30, 2025.
View Audit 342743 Questioned Costs: $1
Finding 523441 (2024-002)
Material Weakness 2024
Crawfordsville Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
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, Summer Food Program, School Summer Food Service Program, Fresh Fruit and Vegetable Program Assi...
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, Summer Food Program, School Summer Food Service Program, Fresh Fruit and Vegetable Program Assistance Listing Number: 10.553, 10.555, 10.559, 10.582 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 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 FY23 income eligibility guidelines used by the food service software. The School Corporation did formally review the FY24 income eligibility guidelines used in the food service software. Contact Persons Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Amber Reed, Director of Food Services Contact Phone Number: 765-362-2342 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Eligibility for the Child Nutrition Cluster. After this review, we will implement a system to ensure that the Eligibility and Application review procedures are appropriate and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented by July 31, 2025.
View Audit 342716
Finding 523414 (2024-001)
Material Weakness 2024
Tule River Indian Health Center INC
CA
Eligibility
The Clinic will review all patient files to ensure all applicable documentation is located within each file. Any applicable documentation that is missing from the file will be requested from the patient to verify continued eligibility or services will be terminated. The Clinic will also implement an...
The Clinic will review all patient files to ensure all applicable documentation is located within each file. Any applicable documentation that is missing from the file will be requested from the patient to verify continued eligibility or services will be terminated. The Clinic will also implement an approval process for new patients to ensure patient eligibility is reviewed and approved prior to providing services. The anticipated completion date is 09/30/2025.
View Audit 342683
Finding 523397 (2024-004)
Significant Deficiency 2024
Burke County
NC
Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2024-003 INADEQUATE REQUEST FOR INFORMATION Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-004 INTERNAL CONTROLS RELATED TO FNS ELIGIBILITY DETERMINATIONS Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2...
Finding 2024-003 INADEQUATE REQUEST FOR INFORMATION Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-004 INTERNAL CONTROLS RELATED TO FNS ELIGIBILITY DETERMINATIONS Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2024-001, 2024-002, and 2024-003 also apply to State requirements and State Awards. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policies will be discussed during training to address the areas that need improvement: MA-3200 APPLICATION XII. Requesting Information and MA-3421 MAGI RECERTIFICATION VIII. Recertification Procedures. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. Section IV - State Award Findings and Question Costs The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director All FNS staff will be required to attend training sessions to address the negative findings found. The following FNS policies will be discussed during training to address the areas that need improvement: Food and Nutrition Services Policy 300 Sources of Income; Food and Nutrition Services Policy 305 Rules for Budgeting Income; Food and Nutrition Services Policy 310 Budgeting New, Changed, and Terminated Income FNS Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. The initial training will be completed by 11/30/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. Section III - Federal Award Findings and Question Costs (continued) BRIAN EPLEY, COUNTY MANAGER KAY H. DRAUGHN, CLERK TO THE BOARD J. R. SIMPSON, II, COUNTY ATTORNEY KANIA LAW FIRM, P.A., TAX ATTORNEY JEFFREY C. BRITTAIN, CHAIR SCOTT MULWEE, VICE CHAIR RANDY BURNS, COMMISSIONER JOHNNIE W. CARSWELL, COMMISSIONER PHIL SMITH, COMMISSIONER 137
View Audit 342669
Finding 523396 (2024-003)
Significant Deficiency 2024
Burke County
NC
Eligibility
Finding 2024-003 INADEQUATE REQUEST FOR INFORMATION Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-004 INTERNAL CONTROLS RELATED TO FNS ELIGIBILITY DETERMINATIONS Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2...
Finding 2024-003 INADEQUATE REQUEST FOR INFORMATION Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-004 INTERNAL CONTROLS RELATED TO FNS ELIGIBILITY DETERMINATIONS Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2024-001, 2024-002, and 2024-003 also apply to State requirements and State Awards. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policies will be discussed during training to address the areas that need improvement: MA-3200 APPLICATION XII. Requesting Information and MA-3421 MAGI RECERTIFICATION VIII. Recertification Procedures. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. Section IV - State Award Findings and Question Costs The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director All FNS staff will be required to attend training sessions to address the negative findings found. The following FNS policies will be discussed during training to address the areas that need improvement: Food and Nutrition Services Policy 300 Sources of Income; Food and Nutrition Services Policy 305 Rules for Budgeting Income; Food and Nutrition Services Policy 310 Budgeting New, Changed, and Terminated Income FNS Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. The initial training will be completed by 11/30/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. Section III - Federal Award Findings and Question Costs (continued) BRIAN EPLEY, COUNTY MANAGER KAY H. DRAUGHN, CLERK TO THE BOARD J. R. SIMPSON, II, COUNTY ATTORNEY KANIA LAW FIRM, P.A., TAX ATTORNEY JEFFREY C. BRITTAIN, CHAIR SCOTT MULWEE, VICE CHAIR RANDY BURNS, COMMISSIONER JOHNNIE W. CARSWELL, COMMISSIONER PHIL SMITH, COMMISSIONER 137
View Audit 342669
Finding 523395 (2024-002)
Significant Deficiency 2024
Burke County
NC
Eligibility
None reported Finding 2024-001 INACCURATE INFORMATION ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-002 INACCURATE RESOURCE ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Burke County, North Carolina Section III - Federal Award Fi...
None reported Finding 2024-001 INACCURATE INFORMATION ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-002 INACCURATE RESOURCE ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Burke County, North Carolina Section III - Federal Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policy will be discussed during training to address the areas that need improvement: MA 3306, and the importance of ensuring that the tax filer is correct and documented in NCFAST. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director For all findings listed, Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policy will be discussed during training to address the areas that need improvement: MA-2230 Financial Resources and importance to update the evidence in NCFAST to ensure the case is accurate. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. JEFFREY C. BRITTAIN, CHAIR SCOTT MULWEE, VICE CHAIR RANDY BURNS, COMMISSIONER JOHNNIE W. CARSWELL, COMMISSIONER PHIL SMITH, COMMISSIONER BRIAN EPLEY, COUNTY MANAGER KAY H. DRAUGHN, CLERK TO THE BOARD J. R. SIMPSON, II, COUNTY ATTORNEY KANIA LAW FIRM, P.A., TAX ATTORNEY 136
View Audit 342669
Finding 523394 (2024-001)
Significant Deficiency 2024
Burke County
NC
Eligibility Internal Control / Segregation of Duties
None reported Finding 2024-001 INACCURATE INFORMATION ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-002 INACCURATE RESOURCE ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Burke County, North Carolina Section III - Federal Award Fi...
None reported Finding 2024-001 INACCURATE INFORMATION ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-002 INACCURATE RESOURCE ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Burke County, North Carolina Section III - Federal Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policy will be discussed during training to address the areas that need improvement: MA 3306, and the importance of ensuring that the tax filer is correct and documented in NCFAST. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director For all findings listed, Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policy will be discussed during training to address the areas that need improvement: MA-2230 Financial Resources and importance to update the evidence in NCFAST to ensure the case is accurate. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. JEFFREY C. BRITTAIN, CHAIR SCOTT MULWEE, VICE CHAIR RANDY BURNS, COMMISSIONER JOHNNIE W. CARSWELL, COMMISSIONER PHIL SMITH, COMMISSIONER BRIAN EPLEY, COUNTY MANAGER KAY H. DRAUGHN, CLERK TO THE BOARD J. R. SIMPSON, II, COUNTY ATTORNEY KANIA LAW FIRM, P.A., TAX ATTORNEY 136
View Audit 342669
Finding 523278 (2024-003)
Significant Deficiency 2024
Great Plains Food Bank
ND
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Meli...
U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP programs have proper signatures by necessary parties going forward . An electronic signature process has been implemented to make the dissemination, review and storage of this process easier. Also, additional staffing has been hired to manage this process in the form of a Partner Network Manager with substantial compliance experience. Anticipated Completion Date: Immediate
View Audit 342534 Questioned Costs: $1
John C. Calhoun Community College
AL
Student Financial Aid Eligibility Reporting
Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its controls and procedures to ensure that not only a...
Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its controls and procedures to ensure that not only are status changes reported to the Clearinghouse, but also that the enrollment changes are reported appropriately from the National Student Clearinghouse to NSLDS. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls, including multiple layers of review, to ensure that timely and accurate enrollment reporting is made. Furthermore, the reporting data was appropriately updated subsequent to the required timeframe. Name of Responsible Person: Melissa Creasy, Director of Student Financial Aid Implementation Date: Immediately
View Audit 342533
Finding 523090 (2024-003)
Significant Deficiency 2024
St. Louis Area Food Bank, Inc.
MO
Internal Control / Segregation of Duties Eligibility Significant Deficiency
Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes...
Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes that as of year-end and final fieldwork, personnel are now in place who understand the importance of maintaining and completing required documentation, including annual and bi-annual agreements. Management will implement additional measures, such as improved tracking systems and staff training, to prevent future delays in the execution of required annual and bi-annual agreements. Management currently reconciles Al33 documents to agency partners. In addition, the management team is ensuring documents are signed and stored in an electronic document signature platfonn i.e DocuSign. Access to this platform will be available to all key staff for utilization and verification. Tracking is also documented within a separate excel spreadsheet and reconciled back to the electronic signature database. A Standard Operating Procedure has been created and implemented. Name of Responsible Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: December 31 , 2024
View Audit 342402
Community Action Partnership of Cambria County
PA
Special Tests & Provisions Subrecipient Monitoring Eligibility
Name of Contact Person – Tracy Helsel, Head Start Program Director Recommendation: It was recommended that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices, and ensure documentation of such ...
Name of Contact Person – Tracy Helsel, Head Start Program Director Recommendation: It was recommended that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices, and ensure documentation of such training. Action Taken: As this compliance issue was recently addressed in the Organization’s ACF monitoring review, the Organization implemented corrective action that included in-person, virtual, and recorded training to board members, as well as providing binders to the governing body members that contained hard copies of protocols and training materials. Completion Date: September 30, 2024
View Audit 342242
Finding 522751 (2024-001)
Significant Deficiency 2024
The Housing Authority of the City of Auburn, Alabama
AL
Questioned Costs HUD Housing Programs Eligibility
A. Finding Finding 2024-001: Moving to Work Resident Files - Eligibility- Rent Calculations & HAP Disbursements Noncompliance & Significant Deficiency -ALN #14.881 B. Condition & Cause Twenty (20) HCV tenant-based resident files and twenty (20) HCV project-based resident files were reviewed for a t...
A. Finding Finding 2024-001: Moving to Work Resident Files - Eligibility- Rent Calculations & HAP Disbursements Noncompliance & Significant Deficiency -ALN #14.881 B. Condition & Cause Twenty (20) HCV tenant-based resident files and twenty (20) HCV project-based resident files were reviewed for a total of forty (40) Moving to Work resident files reviewed. In the TBV file review, one (1) instance of a resident's income being miscalculated on HUD form 50058 was noted. The Authority understated the resident's income which resulted in a lower rent charge amount than expected. Also in the TBV file review, one (I) instance of the Authority issuing a double payment of HAP funding to a landlord was noted. The total amount of the overpayment was $2,006 which has since been requested back from the property owner. C. Background Information Due to organizational restructuring, the HCV Manager moved to the Multi-family Housing department and the new HCV Manager was an internal promotion from within the HCV Department leaving a vacancy in the PBV Caseworker position. In addition, the TBV Caseworker resigned in November 2023 and was replaced by a new staff member in December 2023. The HCV application/in-take position also had turnover during the fiscal year, resulting in a relatively inexperienced HCV staff for a significant portion of the fiscal year. Due to the new staff, HCV has devoted significant resources to train new staff and implement internal control measures to minimize non-compliance and reduce errors; however, the process is still ongoing and will be continually evaluated and adjusted to ensure compliance with HUD's regulatory requirements. D. Controls to Correct the Deficiency In an effort to correct the finding noted above, the Auburn Housing Authority (AHA) has implemented and/or will implement the following by FYE2025: a. HCV Manager will perform a comprehensive audit of tenant files for existing tenants to identify any additional deficiencies and assess the need for staff training. b. HCV Manager will perform monthly file reviews on all recertifications completed during FYE2025 to identify rent calculation errors and compliance issues and assess the need for staff training. c. During FYE2025, the Chief Operating Officer (COO) will perform quality controls by randomly selecting departmental files for review. d. To eliminate HAP Disbursement Errors, monthly HAP Requests will be prepared by the Caseworker and reviewed by the IICV Manager and COO prior to submission to the Chief Executive Officer (CEO) for final review and approval. e. Other internal control measures to eliminate future audit findings. E. Person Responsible: Sharon N. Tolbert, CEO F. Anticipated Completion Date: June 30, 2025
View Audit 342124 Questioned Costs: $1
Senior Citizens Housing Dev CORP of Chicago Dba Senate Apartments
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Chicago respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Co...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Chicago respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2023 through June 30, 2024 The findings for the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should implement procedures to ensure that proper initial eligibility procedures are conducted for potential tenants and that tenant files are accurately maintained. Action Taken: Monthly reminders are being sent to all managers to run their EIV reports for the month. In addition, random files are being reviewed by compliance to ensure EIV reports are pulled, unit inspections performed, and required documentation is complete and accurate.
View Audit 342089
Finding 522695 (2024-001)
Significant Deficiency 2024
South Carolina Regional Housing Authority No. 3
SC
HUD Housing Programs Eligibility Significant Deficiency
Finding 2024-001 – Moving to Work Demonstration ALN 14.881 - Income Verification Requirements, Eligibility- Noncompliance & Significant Deficiency Corrective Action Plan: We are using the recommendations provided by the auditor's and are changing our file check list so that the EIV report will be i...
Finding 2024-001 – Moving to Work Demonstration ALN 14.881 - Income Verification Requirements, Eligibility- Noncompliance & Significant Deficiency Corrective Action Plan: We are using the recommendations provided by the auditor's and are changing our file check list so that the EIV report will be included in all the necessary check list. Also, the HA staff will use hierarchy for documentation in order of priority for participants for the HCV program. • Up-front income verification (UIV) using HUD EJV system • Up-front income verification (UIV) using a non-HUD system • Written third-party verification provided by applicant or participant • Written third-party verification form • Oral third-party verification • Self-certification Person Responsible: Doris Jamison and Janie Robinson Anticipated Completion Date: June 30, 2025
View Audit 342050
Finding 522670 (2024-001)
Significant Deficiency 2024
Berkeley Housing Authority
CA
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2025.
View Audit 341981
Finding 522641 (2024-004)
Material Weakness 2024
Oak Park Elementary School District 97
IL
Questioned Costs Subrecipient Monitoring Eligibility § 200.516
Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal con...
Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal controls in FY 2025 to monitor maintenance of effort compliance. Furthermore the District will perform a comprehensive review of fiscal year 2024 expenditures to identify the cause of the decrease in special education expenditures from the FY 2023 amounts to determine if allowable exceptions can be identified in accordance with federal guidelines. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Sheila Johnson, Assistant Superintendent of Finance and Operations
View Audit 341891 Questioned Costs: $1
Finding 522637 (2024-001)
Material Weakness 2024
North Central Parke Community School Corporation
IN
School Nutrition Programs Eligibility Material Weakness § 200.303
FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the...
FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements for Eligibility related to income guidelines and Direct Certifications. No controls were in place to ensure the Food Service Director was inputting the income guidelines into the Harmony software correctly and that direct certification reports were run at the start of the school year and monthly thereafter, and that the student statuses were updated, accordingly. No one verified that the year-to-date direct certification reports were run to catch any students that were missing. Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number and Email Address: 765-569-4195 harmonv@ncp.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director is responsible for ensuring the annual Free & Reduced income guidelines are entered into the student software system prior to Online Registration each school year. The Food Service Director will provide a copy of the income guidelines to the Business Manager for review. The Business Manager will review the income guidelines for accuracy and keep the documentation on file. The Food Service Director is responsible for running the Direct Certification reports. Direct Certification Reports shall be completed at the start of each school year and on a monthly basis thereafter. The Food Service Director is responsible for ensuring that student records are updated to the proper eligibility status in the student software system. The Business Manager is responsible for reviewing the Direct Certification Reports on a monthly basis and confirming that the student records have been updated. Audit Evidence: Copies of annual income guidelines and all Direct Certification Reports signed by both the Food Service Director and the Business Manager will be kept on file along with proof of the updated student record(s). Anticipated Completion Date: Effective immediately
View Audit 341884
Finding 522594 (2024-001)
Significant Deficiency 2024
Cny Works, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to r...
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to report that in January 2024 CNY Works welcomed a new Director of Youth Services which has led the department to transform and flourish in the last year. Under the new leadership, the Youth Department has implemented new internal controls, processes and has staff focused and running programs under the Workforce Innovation and Opportunity Act (WIOA). Nonetheless, CNY Work youth staff along with the Executive Director and the Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Emphasizing the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services will continue to review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will continue to analyze methods for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2025
View Audit 341825
Finding 522593 (2024-001)
Significant Deficiency 2024
University of Mobile, Inc.
AL
Eligibility Matching / Level of Effort / Earmarking
2024-001 Federal Direct Student Loans, ALN 84.268 Condition: There were incorrect cost of attendance amounts used to calculate subsidized loans for 5 out 40 students tested. Criteria: According to the U.S. Department of Education, an institution must use cost of attendance minus expected family co...
2024-001 Federal Direct Student Loans, ALN 84.268 Condition: There were incorrect cost of attendance amounts used to calculate subsidized loans for 5 out 40 students tested. Criteria: According to the U.S. Department of Education, an institution must use cost of attendance minus expected family contribution and other financial aid to calculate the amount of subsidized loans that students are eligible to receive. Cause: The University’s student information system (SIS) uses rules to determine which budget components should be assigned to students' cost of attendance based on housing choice, program of student, and classification. It was determined early in the packaging process that some of those budget components were being assigned incorrectly. A support ticket was opened with SIS helpdesk and the issue was corrected within 48 hours. Once the SIS was corrected to assign budget components according to the rules for each budget, all students were reassigned budgets to reflect the correct amounts. Effect: Subsidized loans could have been improperly calculated at the time of packaging, but prior to applying these funds to student charges, there are student eligibility criteria (SEC) rules in place that prevents aid from transmitting if the student is not entitled. In addition, staff weekly run reports to review cost of attendance and subsidized/unsubsidized eligibility. Context: During the compliance audit testing of federal direct student loans, it was determined that the incorrect cost of attendance total was used on the student loan worksheet to calculate eligibility for 5 out of 40 students tested, but SIS reflected the updated correct cost of attendance. Recommendation: We recommend the University continue to monitor the system for future issues and consider updating the supporting documentation as appropriate in the future. View of Responsible Officials and Planned Corrective Action: Management has corrected the SIS. In reviewing the students affected, it was determined the calculated subsidized loan amounts were still appropriate even though the student loan worksheet did not match the cost of attendance reflected in the SIS.
View Audit 341821
Finding 522542 (2024-002)
Significant Deficiency 2024
Capital Area Food Bank, Inc.,
DC
Questioned Costs Eligibility Subrecipient Monitoring
Finding 2024-002: Eligibility – Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible c...
Finding 2024-002: Eligibility – Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Views of Responsible Officials and Planned Corrective Actions: The Organization's investigation into the root causes of the two incidents revealed clerical errors. For the TEFAP incident, a mistake in the partner organization's profile allowed access to USDA food via our online ordering portal. Regarding the CSFP participant, the initial eligibility documents were misplaced, but subsequent reauthorization documents were available. The Organization’s planned corrective actions with respect to the two instances include the following: TEFAP partner eligibility:  Review and enhance existing procedures for establishing partner organization profiles; and  Establish a periodic reconciliation of partner organization’s authorized to access TEFAP commodities in the online ordering portal with a listing of authorized TEFAP partners CSFP eligibility:  Review and enhance existing procedures for filing individual eligibility documents; and  Continued internal reviews by the Organization’s compliance department covering the filing of individual eligibility documents Anticipated Completion Date: March 2025
View Audit 341804 Questioned Costs: $1
Finding 522488 (2024-002)
Material Weakness 2024
Westmoreland County Community College
PA
Questioned Costs Student Financial Aid Allowable Costs / Cost Principles
Finding 2024-002: Student Financial Aid Cluster Allowable Costs and Allowable Activities and Eligibility View of Responsible Officials and Planned Corrective Action: The College has documented procedures in place - Auto packaging and Repackaging within the new SIS calculates Pell awards based on the...
Finding 2024-002: Student Financial Aid Cluster Allowable Costs and Allowable Activities and Eligibility View of Responsible Officials and Planned Corrective Action: The College has documented procedures in place - Auto packaging and Repackaging within the new SIS calculates Pell awards based on the SAI and the Enrollment Intensity of the student (based on new Regulations starting with the 2024-2025 Academic Year). If the Cost of Attendance needs to be manually adjusted, the Financial Aid Staff member will document the breakdown of the COA. System Reports will be reviewed to allow for a secondary review of awards.
View Audit 341751 Questioned Costs: $1
Finding 522479 (2024-004)
Significant Deficiency 2024
Morning Calm Apt
WA
Eligibility Subrecipient Monitoring Reporting
FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-004 Statement of Condition: Management had developed activity level controls over compliance that included compliance review of all tenant certifications including income verifications used in determining the amount of rent amounts d...
FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-004 Statement of Condition: Management had developed activity level controls over compliance that included compliance review of all tenant certifications including income verifications used in determining the amount of rent amounts due from eligible PRAC 202 participants (tenants) by the management firm compliance department. However, during our testing it was discovered that the files were missing documentation of varying importance which if properly reviewed, should have been identified as missing; some files were missing evidence of file review. Auditor Recommendation: Management has a process to review and approve all tenant certifications being prepared by site staff (community managers). The approval process should include an approval stamp or some other evidence that each file has been reviewed by the compliance department and is approved for processing. Further, senior management should have an ongoing monitoring process to ensure that the compliance department is carrying out the review process. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: February 3, 2025 S3800-150: Action Taken: The board had decided to change property management firms because of the history and severity of financial statement findings and major program fundings. The board believes that the new management firm has a properly designed and functioning system of internal controls to prevent tenants from being improperly housed at the property and granted rental assistance for which they are not eligible.
View Audit 341741
Morehead State University
KY
Eligibility Special Tests & Provisions
Identifying Number: 2024-001 Finding: The provisions of 36 CFR Section 686.31(e) were not followed. Notifications were not sent to TEACH Grant recipients to inform the students of their right to cancel their TEACH Grant and to inform the students of the procedure and time by which the students must ...
Identifying Number: 2024-001 Finding: The provisions of 36 CFR Section 686.31(e) were not followed. Notifications were not sent to TEACH Grant recipients to inform the students of their right to cancel their TEACH Grant and to inform the students of the procedure and time by which the students must notify the institution that he or she wishes to cancel their TEACH Grant or TEACH Grant disbursement. Corrective Actions Taken: We agree with this finding and recommendation. University staff worked with the University's Enterprise System consultants, Ellucian, to develop a procedure to ensure notifications required by 36 CFR Section 686.31(e) are sent to students who receive TEACH Grant funds. Notifications were updated to include language about the right to cancel TEACH Grants and the procedures and time by which the student must notify the institution that he or she wishes to cancel the TEACH Grant or TEACH Grant disbursement. The procedure was implemented to fully comply with 36 CFR Section 686.31(e) on January 30, 2024. Name of Responsible Person: Dr. Heidi Neal, Assistant Vice President of Enrollment Management Completion Date: January 30, 2024
View Audit 341679
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