Corrective Action Plans

Finding 6629 (2023-001)

Material Weakness 2023

Town of Canton

MA

Questioned Costs Procurement, Suspension & Debarment Material Weakness § 200.319

Condition: Three vendors were awarded a contract without an appropriate procurement process. Corrective Action Planned: Management agrees with the finding that State Procurement methods were followed. Management was unaware of the Federal procurement process requiring a three quote process for al...

Condition: Three vendors were awarded a contract without an appropriate procurement process. Corrective Action Planned: Management agrees with the finding that State Procurement methods were followed. Management was unaware of the Federal procurement process requiring a three quote process for all contracts exceeding $10,000, but lower than $250,000 and a formal advertised bid or proposal process for contracts more than $250,000. Management has updated its internal financial operating procedures to ensure future compliance of procurement procedures on all applicable contracts for goods and services. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations

View Audit 8590 Questioned Costs: $1

Finding 6627 (2023-004)

Material Weakness 2023

Independent School District 2170

MN

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

Contact Person – Shane Tappe, Superintendent Corrective Action Plan – The District will review and update processes over wage rate requirements. The District will not pay contractors with federal funds until the proper wage statements are received. The Superintendent will review and sign off on all ...

Contact Person – Shane Tappe, Superintendent Corrective Action Plan – The District will review and update processes over wage rate requirements. The District will not pay contractors with federal funds until the proper wage statements are received. The Superintendent will review and sign off on all construction payments. Completion Date – December 20, 2023

View Audit 8583

Finding 6619 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Huntsville

MD

Eligibility HUD Housing Programs Significant Deficiency

Recommendation: We recommend that the Authority reviews its internal controls over review of annual income calculations to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...

Recommendation: We recommend that the Authority reviews its internal controls over review of annual income calculations to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Huntsville Housing Authority (HHA) is restructuring the Public Housing Department to add additional management positions and implement comprehensive standards and operating procedures. These procedures will include clearly defined eligibility processes and enhance quality control measures. Management will conduct oversight of key functions, data entry, and maintain a consistent review of regulatory compliance. Management will complete more targeted and a higher number of quality control audits. Additionally, HHA will increase staff training on key public housing operation functions. HHA is committed to ensure that all employees have proper training in all components of the Public Housing program. Name(s) of the contact person(s) responsible for corrective action: Turkessa Coleman Lacey, Deputy Executive Director Planned completion date for corrective action plan: As of December 15, 2023 the correction action plan is complete and on-going.

View Audit 8545

Finding 6548 (2023-015)

Material Weakness 2023

State of New York

NY

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

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Community Mental Health Services (93....

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Community Mental Health Services (93.958) Audit Report Reference: 2023-015 Anticipated Completion Date: SFY 2024-25 Corrective Action Planned: The Office of Mental Health (OMH) agrees with, and has already partially implemented, this recommendation. While OMH has always maintained the underlying supporting detail for the maintenance of effort (MOE) submission, the source data for the calculation was not static and therefore could not be reconciled to the MOE for historical record keeping purposes. For the submission completed on 11/15/2023, OMH ensured that that static data was maintained. Additionally, OMH will enhance its written policies, procedures, and/or internal controls in SFY2024-25 to include additional understanding of the MOE data collection and reporting process, and to ensure that the sources of the data be maintained to support the calculation of the MOE requirement for each grant.

View Audit 8503

Finding 6546 (2023-013)

Significant Deficiency 2023

State of New York

NY

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

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) CCDF Cluster (93.575 & 93.596) Ad...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) CCDF Cluster (93.575 & 93.596) Adoption Assistance (93.569) Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2023-013 Anticipated Completion Date: 5/31/2024 Corrective Action Planned: The Office of Temporary and Disability Assistance (OTDA) Division of Budget, Finance and Data Management (DBFDM), in coordination with the New York State Office of Information Technology Services (ITS) has initiated a corrective action solution to address the recommendation to prevent individuals with access rights that allow them to perform provisioning activities from reviewing their own access rights. 1) In March 2023, OTDA formally entered a request to ITS to enhance the logic within the Automated Claiming System (ACS) application to prevent application users from validating their own access rights. 2) In May 2023, DBFDM sent email communications to all individuals with access rights that allow them to review their own access requesting that they do not do so. 3) In October 2023, ITS promoted the enhanced logic within the ACS application into the User Acceptance Testing environment (UAT) for testing and verification. 4) It is anticipated that this enhancement will be included in the annual ACS application release and promoted into the production environment in May 2024. OTDA will explore implementing a procedure to remove ACS accounts within a standard number of days with intention to strengthen its current controls.

View Audit 8503

Finding 6545 (2023-012)

Significant Deficiency 2023

State of New York

NY

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

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Referenc...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2023-012 Anticipated Completion Date: 11/21/2023 Corrective Action Planned: The deficient subaward amounts referenced amongst the tested are .01% of the amounts reported through Federal Funding Accountability and Transparency Act (FFATA). The errors that occurred during a period when the Office of Temporary and Disability Assistance’s (OTDA) automated process was inaccessible due to the unavailability of the FFATA Subaward Reporting System (FSRS) website. Due to FFATA reporting requirement deadlines, OTDA was forced to manually data enter reportable elements into FFATA. OTDA’s review and controls of FFATA information data entered identified all errors that were material in nature, but overlooked amounts referenced within the finding. OTDA will continue to utilize the automated process for FFATA submittals and review future data entered information.

View Audit 8503

Finding 6543 (2023-010)

Material Weakness 2023

State of New York

NY

Eligibility Period of Performance Reporting § 200.303

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Rehabilitation Services-Vocational Rehabilitation Grants to States (84.126) Audit Repor...

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Rehabilitation Services-Vocational Rehabilitation Grants to States (84.126) Audit Report Reference: 2023-010 Anticipated Completion Date: January 15, 2024 Corrective Action Planned: New York State Commission for the Blind (NYSCB) is updating the Internal Controls and Data Validation policy for the RSA 911 report to implement an additional control to ensure the accuracy of the key elements including ‘Start date of Employment in Primary Occupation’ #350. The Senior Vocational Rehabilitation Counselor (VRC) will review the start date for employment during their review of cases when the Individualized Plan for Employment (IPE) is approved and at the time of successful closure. The Senior VRC will also verify that the employment start date is entered and accurate on the employment information form in the case management system. Training on this additional internal control will be provided to the Senior Vocational Rehabilitation Counselor’s and District Managers virtually on December 11, 2023. State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Rehabilitation Services - Vocational Rehabilitation Grants to States (84.126) Audit Report Reference: 2023-010 Anticipated Completion Date: December 2023 Corrective Action Planned: Adult Career and Continuing Education – Vocational Rehabilitation (ACCES-VR) will continue to implement and document review processes and methods. The implementation of the Aware electronic case management system is complete and will enhance the agency’s review process. A review process memo is currently in development related to Testing and will clearly document the scope and requirements associated with the review process.

View Audit 8503

Finding 6542 (2023-009)

Significant Deficiency 2023

State of New York

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Ref...

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Reference: 2023-009 Corrective Action Planned: Higher Education Services Corporation (HESC) assumes full responsibility for ensuring employees are offboarded timely and will ensure prompt notification to Information Technology Services (ITS) to deprovision these accounts occur timely. Internally, we will work to develop a process, with procedures, to ensure the notification meets a set timeframe. While we have no control over when or how ITS performs the deprovisioning, we will include a procedure to confirm the deprovisioning has occurred as requested. HESC will work with ITS to develop a timeline for deprovisioning and include a procedure to confirm the deprovisioning has occurred within the timeframe. While HESC did not perform a periodic user access review over the Guaranteed Student Loans (GSL), HESC performed this process manually until a decision was made to automate the process. Forced by the pandemic, that system was not available until May 2023; one month after the audit scope. HESC conducted the recertifications, using the new system, in late May and early June 2023. Going forward, we will establish a process, including written procedures, to perform periodic access reviews over our systems with ITS. We will assign responsibility for this task either to Internal Audit or the Internal Controls Unit. The Electronic Financial Network (EFAN) procedures was provided detailing out how these users would be granted access. EFAN established the rules for external constituents accessing HESC systems. The provisioning of access to view the screens was handled through ITS Accounts Management; access was read-only thereby ensuring no data could be overwritten. Additionally, if a user did not access the system within a certain time, their access was automatically terminated. Given that HESC has exited the FFELP, we will no longer be involved with external users accessing the DMCS application and the issue related to this application will no longer exist.

View Audit 8503

Finding 6530 (2023-001)

Material Weakness 2023

Kandiyohi County Housing and Redevelopment Authority

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability t...

Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: December 2023

View Audit 8486

Finding 6504 (2023-004)

Material Weakness 2023

Jasper-Troupsburg Central School District

NY

Internal Control / Segregation of Duties

Adjusting Journal Entries and Required Disclosures to the Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal e...

Adjusting Journal Entries and Required Disclosures to the Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. The District Treasurer, Alexis Devine, will continue to review and work with the external auditors regarding all adjusting journal entries for the year ending June 30, 2024.

View Audit 8477

Finding 6484 (2023-002)

Material Weakness 2023

Hamilton Health Center, Inc.

PA

Reporting Internal Control / Segregation of Duties

Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three ...

Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three years, they lacked guidance while the search for a replacement Chief Financial Officer was going on. The accounting staff were not trained in HRSA grant reporting and this led to missing the grant reporting due dates. The new Chief Financial Officer is experienced in HRSA grants reporting and has put in place a tracking system for all grants including HRSA Federal grants so that lapses in grants reporting do not happen again. Name(s) of Contact Person(s) Responsible for Corrective Action: Frackson Sakala Anticipated Completion Date: 12/31/2023

View Audit 8436

Finding 6470 (2023-001)

Significant Deficiency 2023

Housing Authority of Kansas City Kansas

RI

HUD Housing Programs Subrecipient Monitoring Reporting

Finding 2023-001: Delay in submitting the unaudited FDS to HUD Corrective Action Plan: Management has hired a new qualified staff member to fill the gap left by the previous critical employee at the time of financial closing. Management will continue to closely monitor and review financial transa...

Finding 2023-001: Delay in submitting the unaudited FDS to HUD Corrective Action Plan: Management has hired a new qualified staff member to fill the gap left by the previous critical employee at the time of financial closing. Management will continue to closely monitor and review financial transaction recordings in a timely manner making sure the data is accurate and complete. Management will continue reviewing, comparing, and reconciling the financial data that will be used as an input for the FDS reporting. Name of Responsible Person: Worku Alem, Director of Finance Projected Completion Date: March 31, 2024

View Audit 8417

Finding 6469 (2023-005)

Material Weakness 2023

Paris Union School District No. 95

IL

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

2023-005 Internal Controls over Compliance of Federal Awards (Coronavirus State and Local Recovery Funds 21.027) Condition: 1) Five (5) instances where employees received pay rates in excess of three hundred percent of their normal pay rates received from unrestricted funds. 2) Fifteen (15) instance...

2023-005 Internal Controls over Compliance of Federal Awards (Coronavirus State and Local Recovery Funds 21.027) Condition: 1) Five (5) instances where employees received pay rates in excess of three hundred percent of their normal pay rates received from unrestricted funds. 2) Fifteen (15) instances were noted where salaries were allocated to this program without documentation of time and effort. Plan: The District will appoint an individual that is knowledgeable, or provide the appropriate training, of the federal compliance requirements set forth in the Code of Federal Regulation to oversee the District’s federal programs to ensure the District is in compliance with all applicable federal compliance requirements. Anticipated Date of Completion: Immediately upon learning of issue. Name of Contact Person: Lorraine Bailey, Superintendent

View Audit 8413

Finding 6465 (2023-004)

Material Weakness 2023

Paris Union School District No. 95

IL

Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization Fund 84.425) Condition: 1) During testing of compliance over disbursements, we noted the following: a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did not have prior approval ...

2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization Fund 84.425) Condition: 1) During testing of compliance over disbursements, we noted the following: a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did not have prior approval by the SEA b. Six (6) transactions totaling $52,117 were incurred where the District appeared to be subject to Davis-Bacon prevailing wage requirements but no documentation was retained. Additionally, a formal policy for complying with Davis-Bacon requirements is not in place for individual expenditures less than $25,000. 2) During testing of compliance over reporting, we noted the following: a. Expenditure reports were completed based on budgeted amounts rather than actual expenditures. In total, expenditure reports exceeded amounts reported in the District’s general ledger by $726,653. Plan: The District will appoint an individual that is knowledgeable, or provide the appropriate training, of the federal compliance requirements set forth in the Code of Federal Regulation to oversee the District’s federal programs to ensure the District is in compliance with all applicable federal compliance requirements. Anticipated Date of Completion: Immediately upon learning of issue. Name of Contact Person: Lorraine Bailey, Superintendent

View Audit 8413 Questioned Costs: $1

Finding 6425 (2023-002)

Material Weakness 2023

Los Angeles Unified School District

CA

HUD Housing Programs Internal Control / Segregation of Duties § 200.13 § 200.19

Pupil Services and Attendance will continue to provide policy guidance on the LAUSD student withdrawal procedures through the following methods: 1. Pupil Services will maintain policies pertaining to attendance, enrollment, and withdrawals up to date. 2. Pupil Services published the Bulletin 4926....

Pupil Services and Attendance will continue to provide policy guidance on the LAUSD student withdrawal procedures through the following methods: 1. Pupil Services will maintain policies pertaining to attendance, enrollment, and withdrawals up to date. 2. Pupil Services published the Bulletin 4926.3 Enrollment, Attendance, and Withdrawal Policies and Procedures dated July 31, 2023, and is available for all LAUSD staff in the LAUSD E-Library. 3. Pupil Services has created a SharePoint available to all LAUSD staff employee where we have made available the Enrollment, Attendance, and Withdrawal Policies and Procedures Manual. This Manual outlines the LAUSD withdrawal policy and procedures for both elementary and secondary students along with the supporting documents necessary such as the Withdrawal Types and Reasons. This manual is also hyperlinked directly on Bulletin 4926.3 Enrollment, Attendance, and Withdrawal Policies and Procedures which is available for all LAUSD staff in the LAUSD E-Library. 4. Explore possible document validation for withdrawal reasons in the MiSiS Withdrawal Screen. 5. Pupil Services will provide training to the A-G Counselors on the Withdrawal Process and Procedures yearly by March 2024. 6. Pupil Services will provide training to the LAUSD Data team on accurate withdrawal procedures by December 2023. 7. Pupil Services will continue to offer training to the Pupil Services Lead Counselors through the informational sessions offered every other month. 8. Pupil Services will conduct a training on Withdrawal Process and Procedures to LAUSD Office personnel yearly by December 2023. 9. Pupil Services will continue provide ongoing reminders every other month through the Schoology communication platform regarding accurate enrollment, withdrawal procedures and the MYPLN Essential Tips training to support with the withdrawal process, codes, and documentation. 10. Pupil Services and Attendance will communicate with Region Administration on disseminating information to school-site designees with audit findings to participate in the MYPLN training on accurate enrollment and withdrawal codes during school year 2023-24. 11. Will obtain written acknowledgement for completion of the MYPLN Essential Tips training to support with the withdrawal process, codes, and documentation from the schools identified with audit findings by March 2024. Name: Elsy Rosado Title: Director, Pupil Services and Attendance Telephone: (213) 241-3844

View Audit 8346

Finding 6422 (2023-001)

Material Weakness 2023

Los Angeles Unified School District

CA

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

1. Accounting Controls team will continue to coordinate with Central Office/program coordinators to: a) Communicate the impact of questioned cost resulting from current year’s audit findings. b) Follow through on the sample testing performed on payroll documentations as a secondary control twice a y...

1. Accounting Controls team will continue to coordinate with Central Office/program coordinators to: a) Communicate the impact of questioned cost resulting from current year’s audit findings. b) Follow through on the sample testing performed on payroll documentations as a secondary control twice a year; and c) Provide feedback and training to the schools based on the result of sample testing. 2. The Accounting controls team will continue to collaborate with the MyPLN team to ensure effective monitoring and timely completion of the annual Mandatory Time and Effort Training. This essential training is mandatory for administrators, timekeepers, and supervisors. Successful completion involves answering review questions at the conclusion of the course, with a 100% correct response rate necessary to obtain certification. 3. Each July, the LAUSD organizes the Principals' Leadership Institute, during which the Accounting Controls team and Central Office/program coordinators will present to principals and assistant principals the significance of completing Time and Effort documentation in a timely and accurate manner. 4. The Accounting Controls team will work with Organizational Excellence and Central Office/program coordinators to present to School Administrative Assistants at their scheduled meetings/trainings, at least once a year. Name: Bryant Gonzalez Title: Deputy Controller Email: bryant.gonzalez1@lausd.net

View Audit 8346

Finding 6417 (2023-004)

Material Weakness 2023

Wagner Community Memorial Hospital

SD

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2023-004 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Test and Provisions Finding Summary: The Hospital's reserve account is fully funded per the requir...

Finding 2023-004 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Test and Provisions Finding Summary: The Hospital's reserve account is fully funded per the requirements in the loan resolution agreement. However, there is no documented secondary monitoring of the account balance as compared to the required minimum balance. Responsible Individuals: Lisa Weisser, Director of Finance Corrective Action Plan: A qualifying statement will be added to the bi-monthly board report which will qualify the minimum USDA-RD required reserve balance for the board of director's review and oversight. Anticipated Completion Date: January 2024

View Audit 8344

Finding 6413 (2023-001)

Significant Deficiency 2023

Catholic Charities of the Diocese of Rockford

IL

Reporting Internal Control / Segregation of Duties

FINDINGS—FEDERAL AWARD PROGRAM AUDITS Significant Deficiencies Finding 2023-001 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Recommendation: We recommend Catholic Charities of the Diocese of Rockford establish controls to evaluate grant agreements to capture funds identified as...

FINDINGS—FEDERAL AWARD PROGRAM AUDITS Significant Deficiencies Finding 2023-001 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Recommendation: We recommend Catholic Charities of the Diocese of Rockford establish controls to evaluate grant agreements to capture funds identified as federal accurately and perform review of final SEFA to avoid any calculation related errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a process to evaluate grant agreements and properly identify federal funding which will be reviewed to ensure the final SEFA is accurate and free of errors. Name of contact person responsible for corrective action: Jodi Rippon, Director for Finance & Administration Planned completion date for corrective action plan: December 31, 2023 If any questions regarding this plan, please call Jodi Rippon, Director for Finance & Administration, at 815-399-4300.

View Audit 8333

Finding 6401 (2023-003)

Material Weakness 2023

Open Door Health Services, INC

IN

Special Tests & Provisions Internal Control / Segregation of Duties

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2023-003: Open Door Health Services, Inc. continues to evaluate controls around monitoring of the sliding fee discounts that are applied. Open Door Health Services, Inc. will actively re...

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2023-003: Open Door Health Services, Inc. continues to evaluate controls around monitoring of the sliding fee discounts that are applied. Open Door Health Services, Inc. will actively review past and current discounts to ensure errors are corrected in a timelier manner.

View Audit 8323

Finding 6396 (2023-004)

Significant Deficiency 2023

Housing Authority of the City of Long Beach

NY

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Finding 2023-004 - Tenant File Review Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all compliance requirements for tenants for the Tenant Housing Representatives to use during the recertification process which will be signed by the Tenant Housi...

Finding 2023-004 - Tenant File Review Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all compliance requirements for tenants for the Tenant Housing Representatives to use during the recertification process which will be signed by the Tenant Housing Representative and maintained in the tenant's file. Planned Implementation Date of Corrective Action: December 31, 2023 Person Responsible for Corrective Action: Mike Cruz, Executive Director Long Beach Housing Authority

View Audit 8316

Finding 6386 (2023-002)

Significant Deficiency 2023

Pontiac Housing Commission

MI

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

2023-002 Condition: Questionable Use of Federal Funds Steps to Resolve: We concur with this finding and the Auditor's recommendation. We will establish internal financial control procedures over the budget process to ensure that each program operates within its means and in accordance with HUD re...

2023-002 Condition: Questionable Use of Federal Funds Steps to Resolve: We concur with this finding and the Auditor's recommendation. We will establish internal financial control procedures over the budget process to ensure that each program operates within its means and in accordance with HUD regulations. We have already taken steps to reduce expenses in the COCC and will generate revenue from grants and other business activity to offset the COCC expenses. Management will take corrective action to close this finding in connection with the FY 2024 audit report. Timeframe: By the fiscal year end for March 31, 2024 Individual responsible for correction: Mr. Ahmad Taylor, Executive Director

View Audit 8287

Finding 6385 (2023-001)

Significant Deficiency 2023

Pontiac Housing Commission

MI

HUD Housing Programs Internal Control / Segregation of Duties

2023-001 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Participant Files Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Manageme...

2023-001 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Participant Files Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024 Timeframe: By the fiscal year end for March 31, 2024 Individual responsible for correction: Mr. Ahmad Taylor, Executive Director

View Audit 8287

Finding 6383 (2023-001)

Significant Deficiency 2023

Beacon Interfaith Housing Collaborative

MN

Special Tests & Provisions Allowable Costs / Cost Principles Significant Deficiency

Name of contact person: Deqa Essa, Chief Financial Officer Corrective Action: The Organization changed management companies after June 30, 2023. The new management company has written policies and procedures and will ensure unit inspections are maintained in the tenant files. Proposed completion d...

Name of contact person: Deqa Essa, Chief Financial Officer Corrective Action: The Organization changed management companies after June 30, 2023. The new management company has written policies and procedures and will ensure unit inspections are maintained in the tenant files. Proposed completion date: The Organization plans to complete the plan by June 30, 2024.

View Audit 8279

Finding 6377 (2023-004)

Material Weakness 2023

Purchase Area Development District

KY

Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The Purchase ADD has been going through a transition period between personnel, accounting software and audit firms the last three years. As a result, this transition has caused the ADD to continually adapt policies & procedures for correctness. The report to EDA by the loan staff included loans th...

The Purchase ADD has been going through a transition period between personnel, accounting software and audit firms the last three years. As a result, this transition has caused the ADD to continually adapt policies & procedures for correctness. The report to EDA by the loan staff included loans that had been approved in FY 2023 but not yet closed. In the future, loan staff and finance staff need to coordinate more closely what is being reported to avoid discrepencies. Fortunately, all funding as accounted for and used for its intended purpose.

View Audit 8239

Finding 6234 (2023-001)

Significant Deficiency 2023

Charleston-Kanawha Housing Authority

WV

Questioned Costs Eligibility Significant Deficiency

CKHA will implement an internal quality control function which will review the income calculations for one hundred (100) percent of all move-ins and ten (10) percent of monthly recertifications by site to determine that incomes are correctly included int he Family Reports in accordance with the ACOP...

CKHA will implement an internal quality control function which will review the income calculations for one hundred (100) percent of all move-ins and ten (10) percent of monthly recertifications by site to determine that incomes are correctly included int he Family Reports in accordance with the ACOP and 24 CFR 960.259. Moving forward, Tammy Edelman, Director of Housing Management, will be responsible for assuring this function is completed in an accurate and timely manner. Anticipated Completion Date: This new function with be implemented January 1, 2024, and this will be an on-going function.

View Audit 8188 Questioned Costs: $1

Corrective Action Plans

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