Corrective Action Plans

Finding 393754 (2023-001)

Significant Deficiency 2023

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Curren...

Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse.

View Audit 303935

Finding 393751 (2023-002)

Material Weakness 2023

Ha:san Educational Services, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.333 § 200.430

During the 2022-23 fiscal year, Ha:San had employee turnover in several key management positions and, unfortunately, the 2023 management team was not aware of all charter school finance compliance requirements which resulted in the findings noted in the single audit report. Ha:San has hired a new ma...

During the 2022-23 fiscal year, Ha:San had employee turnover in several key management positions and, unfortunately, the 2023 management team was not aware of all charter school finance compliance requirements which resulted in the findings noted in the single audit report. Ha:San has hired a new management team for the 2023-24 fiscal year who are knowledgeable of charter school finance and compliance requirements and are predicting no repeat findings in the 2023-24 audit. Ha:San and subsidiary will obtain contracts and employment agreements with all staff. Further, a records retention policy will be enforced. Finally, timecards with sufficient detail of federal project participation will have documented approval by the appropriate level of management throughout the year.

View Audit 303915 Questioned Costs: $1

Finding 393727 (2023-001)

Material Weakness 2023

Ahepa 310-Vii, Inc.

AL

Questioned Costs HUD Housing Programs Reporting

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for...

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for PRAC closing and received the Termination and Release of Section 202 Capital Advance Mortgage, Deed of Trust/Security Deed, Regulatory Agreement, Section 202 Capital Advance Use Agreement and Other Instruments. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 303897 Questioned Costs: $1

Finding 393726 (2023-001)

Material Weakness 2023

Ahepa 310-Vi, Inc.

AL

Questioned Costs HUD Housing Programs Reporting

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for...

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for PRAC closing and received the Termination and Release of Section 202 Capital Advance Mortgage, Deed of Trust/Security Deed, Regulatory Agreement, Section 202 Capital Advance Use Agreement and Other Instruments. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 303896 Questioned Costs: $1

Finding 393725 (2023-001)

Material Weakness 2023

Ahepa 310-V, Inc.

AL

Questioned Costs HUD Housing Programs Reporting

Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for PRAC closing and received the Termination and Release of Section 2...

Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for PRAC closing and received the Termination and Release of Section 202 Capital Advance Mortgage, Deed of Trust/Security Deed, Regulatory Agreement, Section 202 Capital Advance Use Agreement and Other Instruments. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 303895 Questioned Costs: $1

Finding 393724 (2023-001)

Material Weakness 2023

Ahepa 192-Iii, Inc.

IA

Questioned Costs HUD Housing Programs Reporting

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 12, 2024 Actions Taken or Planned on the Finding Management agrees with the fin...

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 12, 2024 Actions Taken or Planned on the Finding Management agrees with the finding and the funds were repaid on January 12, 2024. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 303893 Questioned Costs: $1

Finding 393717 (2023-001)

Significant Deficiency 2023

Serenity Foundation of Texas

TX

Internal Control / Segregation of Duties

Beginning in September 2023, the previous process requiring the CEO's review and approval of total hours, pay rate, and total pay by employee and category is now being executed. In February 2024, a new payroll change form was implemented. The form documents any position or pay rate changes and requi...

Beginning in September 2023, the previous process requiring the CEO's review and approval of total hours, pay rate, and total pay by employee and category is now being executed. In February 2024, a new payroll change form was implemented. The form documents any position or pay rate changes and requires approval from the Supervisor as well as the CFO. A concerted effort has also been made since September 2023 to better organize all personnel files to ensure that signed forms are filed into the correct personnel file.

View Audit 303891

Finding 393715 (2023-001)

Significant Deficiency 2023

Ahepa 60, Inc.

PA

Questioned Costs HUD Housing Programs Reporting

Management agrees with the finding and will request that the surplus cash payment be returned to the property.

View Audit 303882 Questioned Costs: $1

Finding 393703 (2023-002)

Significant Deficiency 2023

Planned Parenthood North Central States

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Title X – Assistance Listing No. 93.217Recommendation: We recommend management review its patient intake process to ensure income and household size is properly verified, adequately documented, and retained for each patient in accordance with organizational policies and program requirements. Explana...

Title X – Assistance Listing No. 93.217Recommendation: We recommend management review its patient intake process to ensure income and household size is properly verified, adequately documented, and retained for each patient in accordance with organizational policies and program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PPNCS has put a process in place to ensure patient income and household size is accurately identified and documented. Patients report their income and household size to the health center staff, who enter the information into the electronic medical record system (NextGen). After the information is entered, a registration form (B209) is printed and given to the patient to review, verify, and sign. Name of the contact person responsible for corrective action: Randy Drager, CFO Planned completion date for corrective action plan: April 15, 2024

View Audit 303852

Finding 393687 (2023-001)

Significant Deficiency 2023

Van Andel Institute and Affiliates

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.405

Finding Number: 2023-001 Condition: VAIA’s controls requiring investigators to monitor expenses, ensure that costs benefitting multiple projects are allocated using a reasonable methodology, as required by Uniform Guidance, and ensure that allocation errors are timely corrected were not supported ...

Finding Number: 2023-001 Condition: VAIA’s controls requiring investigators to monitor expenses, ensure that costs benefitting multiple projects are allocated using a reasonable methodology, as required by Uniform Guidance, and ensure that allocation errors are timely corrected were not supported by adequate training of investigators and their delegates. Planned Corrective Action: VAIA requires laboratory personnel to review and approve monthly Vivarium transactions by protocol, since investigators and their delegates are the only individuals at VAIA in a position to know with certainty how Vivarium costs proportionately benefit multiple funding sources. Following VAIA’s customary review and approval process, VAIA’s internal controls subsequently identified an improperly calculated allocation. Taking swift action, the allocation was corrected, and funds were returned to the Federal Government within 90 days of identifying improper allocation as required by NIH Grants Policy Statement section 7.5. VAIA management disclosed this correction to our external auditors and the award’s Grant Management Officer. VAI’s corrective action plan for Vivarium charges includes the following: - Deploying an automated front-end solution that requires a protocol review and approval by our IACUC office before a protocol is made available for use by individual sponsored projects. - Evaluating additional opportunities to utilize technology to enhance the control environment, particularly with respect to cost allocation of vivarium charges, - Ensuring proper allocation through three meetings per laboratory in 2024 to review Vivarium costs charged to federally sponsored projects. - Providing additional continuing education on cost allocation principles for those making allocation determinations Contact person responsible for corrective action: Craig Reynolds, Vice President for Research Protections Anticipated Completion Date: 12/31/2024

View Audit 303823

Finding 393645 (2023-001)

Significant Deficiency 2023

Ray County Memorial Hospital

MO

Material Weakness Significant Deficiency Internal Control / Segregation of Duties

2023-001 Policies and Procedures for Federal Awards Corrective action planned: Policies and procedures for the tracking and usage of federal funds will be written and run through the appropriate approval process to be added to the facilities Policy Manual. Anticipated completion date: June 30, 20...

2023-001 Policies and Procedures for Federal Awards Corrective action planned: Policies and procedures for the tracking and usage of federal funds will be written and run through the appropriate approval process to be added to the facilities Policy Manual. Anticipated completion date: June 30, 2024 Contact person responsible for corrective action: David Usher, Chief Financial Officer

View Audit 303788

Finding 393551 (2023-004)

Significant Deficiency 2023

Scotland County of North Carolina

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2023-004 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-005 Name of contact person: Corrective action: Proposed completion date: Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of enterin...

Finding: 2023-004 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-005 Name of contact person: Corrective action: Proposed completion date: Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Section III - Federal Award Findings and Question Costs (continued) Shaneall Kollock, Medicaid Program Manager Adult Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Training was completed on 12/5/2023 for Adult Medicaid and 12/6/2023 for Family & Children's Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms. Training was completed on 12/5/2023 for Adult Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms.

View Audit 303698

Finding 393550 (2023-003)

Significant Deficiency 2023

Scotland County of North Carolina

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2023-003 Name of contact person: Corrective action: Proposed completion date: Family Medicaid Supervisor has trained staff on when completing a child support referral is required. Targeted reviews will be completed by the Family Medicaid Supervisor for 3 months, 2 reviews for each staff mem...

Finding: 2023-003 Name of contact person: Corrective action: Proposed completion date: Family Medicaid Supervisor has trained staff on when completing a child support referral is required. Targeted reviews will be completed by the Family Medicaid Supervisor for 3 months, 2 reviews for each staff member. Section III - Federal Award Findings and Question Costs These errors and the finding were reviewed with the Family & Children's Medicaid staff. There will be no training as this requirement is currently not required per Admin Letter 13-23. Shaneall Kollock, Medicaid Program Manager

View Audit 303698

Finding 393494 (2023-007)

Significant Deficiency 2023

City of Elizabeth

NJ

Equipment & Real Property Management Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.313

The City recognizes the importance of internal controls and plans to enhance procedures to ensure that all capital equipment is captured at time of purchase and receipt and properly entered in the property records. The City has actively reviewed its procedures of purchasing and disposition of fixed ...

The City recognizes the importance of internal controls and plans to enhance procedures to ensure that all capital equipment is captured at time of purchase and receipt and properly entered in the property records. The City has actively reviewed its procedures of purchasing and disposition of fixed assets and will make the necessary adjustments to ensure the fixed assets system remains up the date. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.

View Audit 303684

Finding 393492 (2023-006)

Material Weakness 2023

City of Elizabeth

NJ

Cash Management Reporting Internal Control / Segregation of Duties § 200.303

The City recognizes the importance of internal controls and plans to enhance procedures to ensure that the financial reports include amounts that have been incurred and paid and that they are reconciled to the general ledger in compliance with the requirements of the Uniform Guidance. Covid interrup...

The City recognizes the importance of internal controls and plans to enhance procedures to ensure that the financial reports include amounts that have been incurred and paid and that they are reconciled to the general ledger in compliance with the requirements of the Uniform Guidance. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.

View Audit 303684

Finding 393445 (2023-001)

Significant Deficiency 2023

Community Resource Project, Inc.

CA

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

The agency agrees with the material finding on improper cutoff and depreciation. The agency was following advice from their previous auditors and now learning the correct way to record these items Community Resource Project, Inc. will strive to implement changes immediately. Going forward the agency...

The agency agrees with the material finding on improper cutoff and depreciation. The agency was following advice from their previous auditors and now learning the correct way to record these items Community Resource Project, Inc. will strive to implement changes immediately. Going forward the agency will implement a procedure to properly cutoff end-of-year expenses and have already begun recording depreciation for grant funded vehicles in the correct manner. Person(s) Responsible: Elizabeth Bianchi-Rossi, Finance Director Timing for Implementation: February 2024 – Once the agency learned of these errors, Community Resource Project, Inc. have already implemented a new procedure for the cutoff period at the end of the year and have changed our depreciation method to ensure the full value of the vehicle gets depreciated.

View Audit 303663 Questioned Costs: $1

Finding 393403 (2023-009)

Significant Deficiency 2023

Northampton County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-008 IV-D Cooperation with Child Support Name of contact: Felicia Bullock, Family and Children’s Medicaid Supervisor Corrective Action: Proposed Completion Date: Finding 2023-009 Inaccurate Information Entry Name of contact: Corrective Action: Proposed Completion Date: Finding 2023-010 I...

Finding 2023-008 IV-D Cooperation with Child Support Name of contact: Felicia Bullock, Family and Children’s Medicaid Supervisor Corrective Action: Proposed Completion Date: Finding 2023-009 Inaccurate Information Entry Name of contact: Corrective Action: Proposed Completion Date: Finding 2023-010 Inadequate Request for Information Name of contact: Corrective Action: Family and Children's Medicaid with staff on making sure TWN and OVS is ran on every application and recert as well as paying attention to other information received. Adult Medicaid supervisors will meet with staff to ensure that the TWN is being run in NCFast for all applications/recerts and that all case files include online verifications and case documentation of all resources countable and non-countable for vehicles and property. Section III - Federal Award Findings and Question Costs Family and Children's Medicaid supervisors will be meeting with staff to ensure they are receiving correct information, counting and entering correct information into NCF. Supervisor will randomly check at least 10 cases a month to assure accuracy. Adult Medicaid supervisors will be meeting with staff to ensure that they are imputing and listing income correctly in NCFast on all applications/recerts. Also, will ensure that prior to case terminations, clients have been evaluated properly for all AMA programs and proper procedures have been followed before terminating a case. Unit meetings will be held during the week of March 4, 2024 with implementation effective immediately. Supervisor will continue to review 10 cases each month to assure correct information has been keyed and correct procedures has been done prior to case termination. Family and Children's Medicaid supervisors will meet with staff on IV-D referrals and discuss when to key them. A unit meeting with staff during the week of March 4, 2024.

View Audit 303645

Finding 393379 (2023-004)

Significant Deficiency 2023

Chippewa Hills School District

MI

Cash Management School Nutrition Programs Special Tests & Provisions

Finding 2023-004 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-004 – SPECIAL TESTS AND PROVISIONS (repeat comment) Type: Significant Deficiency in Internal Control / Noncompliance Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the D...

Finding 2023-004 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-004 – SPECIAL TESTS AND PROVISIONS (repeat comment) Type: Significant Deficiency in Internal Control / Noncompliance Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months’ operating expenses by approximately $157,881. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Corrective action to be taken: Over the 2023-2024 school year, the District will continue to leverage the excess fund balance to improve the quality of the food service program. Efforts to address the ongoing excess fund balance condition are ongoing and, while planning started in the 2022-2023 school year, an aggressive food service capital reinvestment project is scheduled to be completed in the 2023-2024 school year. This $220,000+ project will address equipment replacement and student service improvements in both the High School and the Middle School. The spend down associated with this project is anticipated to offset the excess fund balance on June 30, 2023, as noted in this finding. However, anticipating the potential for continued Food Service Program funding support at a state and federal level, the CHSD food service department will continue to monitor the fund balance with the goal of proactively managing any forecasted excess balance by continuing to offer more new food choices and improve the quality of the food served (including more fresh produce and better-quality ingredients). These improvements will continue to be in conjunction with the Michigan Department of Education's Office of School Support Services which will again approve the spending plan. The corrective action timeline is as follows: The corrective action is effective immediately and encompasses the ongoing efforts on the part of the District to comply with program criteria while balancing unpredictable statutory revenue streams against spending forecasts in the highly volatile food service market conditions. The District anticipates compliance with the Fund Balance condition set forth in the program by 6-30-2024. District Leader Responsible for Corrective Action Plan: The Food Service Administrator will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance

View Audit 303635

Finding 393378 (2023-002)

Significant Deficiency 2023

Mi Residential Community, Inc. 023-11147

MA

Equipment & Real Property Management Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program – Assistance Listing No. 14.195 Significant Deficiencies 2023...

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program – Assistance Listing No. 14.195 Significant Deficiencies 2023-002 Condition: 8 of the 40 required annual housing quality inspections selected for testing had not been completed within one year of the previous inspection. Auditor's Recommendation: We recommend that an internal control procedure to ensure that the required annual housing inspections are performed within one year of the previous inspection be implemented. Action Taken: Management will continue to work consistently to comply with performing unit inspections on at least an annual basis to determine whether the appliances and equipment in the units are functioning properly. Management will ensure that annual inspections commence in April 2024 to ensure that all units are inspected within 365 days of the last unit inspection.

View Audit 303633

Finding 393377 (2023-001)

Significant Deficiency 2023

Mi Residential Community, Inc. 023-11147

MA

HUD Housing Programs Eligibility Reporting

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program – Assistance Listing No. 14.195 Significant Deficiencies 2023-001 Condition: 1) Housing assistance and tenant payments for 2 of the 40 tenant file...

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program – Assistance Listing No. 14.195 Significant Deficiencies 2023-001 Condition: 1) Housing assistance and tenant payments for 2 of the 40 tenant files selected for testing were calculated incorrectly due to errors in the amounts used for income. 2) The asset values for 10 of the 40 tenant files and the interest income for 3 of the 40 tenant files selected for testing were not reported correctly on Form HUD-50059. This had no impact on the housing assistance and tenant payments. 3) There were no sufficient documentation for 2 of the 40 tenant files selected for testing to support the asset values reported on Form HUD-50059. 4) 1 of the 40 tenant files selected for testing was missing an Existing Tenant Search report. 5) The Existing Tenant Search report for 2 of the 40 tenant files selected for testing stated that the tenants may be receiving rental assistance at another housing agency, however there was no evidence to show that the Community had followed up with the tenant and/or the housing agency to avoid a double subsidy. Auditor's Recommendation: We recommend that an internal control procedure be implemented to ensure that all HUD-50059 forms are completed accurately and all required information is obtained and maintained within the tenant files. Action Taken: 1) Management will meet with tenants to properly investigate causation for the finding above. Management will correct the audited annual recertification with the expectation of correcting the income used to tabulate the tenants’ level of rental assistance. For the file where the tenant was overcharged, the tenant will be reimbursed for administrative error. For the file where the rental subsidy was being overcharged, HUD will be reimbursed for the subsidy accordingly. 2) Management will correct all audited annual recertifications with correct asset values and/or interest income. Management will also insert file clarification notes to all files that are edited to ensure transparency and notate that the corrected asset values and/or interest income will not affect the tenants’ level of rental assistance. Management will implement internal control procedures to ensure that all asset and interest income values are reported correctly in the future. 3) Management will meet with tenants to properly investigate causation for the finding above. Management will correct annual recertification reporting and properly document tenant files accordingly. Management will implement internal control procedures to ensure that staff is only accepting proper verifications per the HUD handbook in the future. 4) Management will ensure that the tenant has an Existing Tenant Search report in the file. Management has removed all tenant information that does not correspond to this tenant file. Management will implement internal control procedures to ensure that documents are not being misfiled. 5) Management will meet with tenants to properly investigate causation for the finding above. Management will determine if possible double subsidies exist. Management will follow up with respective PHA or owner if necessary to confirm if the tenant is being assisted at the other location. Management will properly document all contacts made or information obtained to determine if a household is receiving multiple subsidies or not. When the tenants’ multiple subsidies are discussed and resolved, management will ensure that all evidence is included within the tenant file.

View Audit 303633

Finding 393376 (2023-002)

Material Weakness 2023

Iron County Housing Commission

MI

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Action Taken: Management has updated its utility allowance effective beginning in November 2023. Anticipated Completion Date of Action: November 2023

View Audit 303632

Finding 393375 (2023-001)

Material Weakness 2023

Iron County Housing Commission

MI

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Action Taken: Management is still in the process of implementing policies and procedures to ensure all inspections are performed in a timely manner and all re-inspections are performed within the required timeframe. Anticipated Completion Date of Action: Ongoing

View Audit 303632

Finding 393374 (2023-001)

Significant Deficiency 2023

Community Health & Wellness Partners of Logan County

OH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Federal program and specific federal award U.S. Department of Health and Human Services (HHS) 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution Specific requirement Special Reporting of Provider Relief Funds (PRF) Reporting Portal Condition Under the terms and conditions of t...

Federal program and specific federal award U.S. Department of Health and Human Services (HHS) 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution Specific requirement Special Reporting of Provider Relief Funds (PRF) Reporting Portal Condition Under the terms and conditions of the Provider Relief Funds “option 2” for calculation of lost revenue using budgeted revenue compared to actual revenue, the amounts used for the budget must be based on a board approved budget prior to March 27, 2020, which covers the period of availability. The Organization utilized a budget for the period November 1, 2019, through October 31, 2020 that was board approved prior to March 27, 2020; however, the budget periods of November 1, 2020 through October 31, 2021 and November 1, 2021 through October 31, 2022 were not board approved prior to March 27, 2020. Accordingly, option 3 should have been indicated in the PRF reporting portal. In addition, it was noted that there was not a separate review of the information submitted to the reporting portal. Cause Due to the complexity of the PRF Reporting Requirements, the Organization made an error in selecting option 2 as the reporting method and there was not a second review of the information reported in the PRF reporting portal before submission. Effect or potential effect Option 2 verses Option 3 was selected on PRF reporting portal. Questioned costs None Repeat finding No Recommendation We recommend that management further review terms and conditions of grant reporting requirements and include others within the Organization to provide monitoring and oversight of reporting submissions. Corrective action We agreed with the above comment and will include the involvement of the CEO or a Finance Committee member to review reporting submissions for all grant awards. Due to the unusual nature of the PRF reporting, we believe this issue of noncompliance is isolated. Questions regarding this corrective action plan should be addressed to Tara Bair, President/CEO at (937)599-1411.

View Audit 303631

Finding 393370 (2023-004)

Significant Deficiency 2023

City of Fosston

MN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

Contact Person - Cassandra Heide, City Administrator Corrective Action Plan - Will establish a procedure to review certified payrolls. Completion Date - Immediately

View Audit 303628

Finding 393367 (2023-003)

Significant Deficiency 2023

City of Fosston

MN

Internal Control / Segregation of Duties Special Tests & Provisions

Contact Person - Cassandra Heide, City Administrator Corrective Action Plan - Will establish a procedure to ensure all revenue is properly accounted for. Completion Date - Immediately

View Audit 303628

Corrective Action Plans

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