Corrective Action Plans

Finding 11782 (2023-001)

Significant Deficiency 2023

NM

Internal Control / Segregation of Duties Subrecipient Monitoring

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee ra...

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization corrected the claim on November 15, 2023 to give the patient the appropriate sliding fee discount. The Organization has provided education to staff instructing them that the charges quoted at a patient's slide will change if the slide is different at the time of service. IT has also added verbiage to the dental treatment plans stating that the slide at the time of service will be applied even if the quoted price was at a different slide.

View Audit 15618

Finding 11765 (2023-002)

Significant Deficiency 2023

Swarthmore College

PA

Reporting Student Financial Aid Significant Deficiency

2023-002 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures in overseeing submissions to the NSLDS. In addition, we recommend the College review its policies and procedures o...

2023-002 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures in overseeing submissions to the NSLDS. In addition, we recommend the College review its policies and procedures on reporting enrollment information to the NSLDS to ensure all relevant information is being captured on reports utilized to submit data to the NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar’s office has contacted the SIS vendor, Ellucian, to report this issue. Ellucian has acknowledged that the inconsistency in the graduation dates is a result of a defect in the software. They have created a defect report to this effect. The Registrar’s office will spot-check graduation dates on the NSC report. The Registrar’s office will also research the feasibility of standardizing graduation dates across the board. This would entail additional manual intervention which the office is striving to move away from. Names of the contact persons responsible for corrective action: Usha Jenemann, Associate Registrar and Kristen Smith, Registrar Planned completion date for corrective action plan: Fall 2024

View Audit 15590

Finding 11760 (2023-001)

Significant Deficiency 2023

Swarthmore College

PA

Questioned Costs Student Financial Aid Significant Deficiency

Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures surrounding the completion of R2T4 calculations to ensure schedule...

Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures surrounding the completion of R2T4 calculations to ensure scheduled breaks are properly factored into calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Swarthmore College utilizes the Return of Title IV Funds Calculation Web Tool available through the Department of Education’s (DOE) Common Origination and Disbursement (COD) site to calculate the amount of federal funds needing to be returned to the DOE when a student withdraws during a semester. Upon the withdraw of an eligible student, two Financial Aid professionals review the calculation of the return of Title IV funds. In addition, Financial Aid will have two professionals review the initial set up of semesters, dates and cost configurations in the COD Return of Title IV Funds Calculation Web Tool. Please note, each year, Swarthmore College has less than five students withdraw resulting in a return of Title IV Funds Calculation. The 2022-23 finding impacted three students with less than $100 of Title IV funds per student returned to the DOE. Name of the contact person responsible for corrective action: Judy Strauser, Director of Operations, Financial Aid Planned completion date for corrective action plan: Fall 2024

View Audit 15590 Questioned Costs: $1

Finding 11757 (2023-001)

Significant Deficiency 2023

Harcum College

PA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action Planned: As soon as the improper calculation was brought to the attention of the College, all fourteen students for whom a Spring Return of Title IV calculation was performed, had their R2T4s recalculated. Going forward, the Assistant Vice President of Financial Aid (Asst. VP) will...

Corrective Action Planned: As soon as the improper calculation was brought to the attention of the College, all fourteen students for whom a Spring Return of Title IV calculation was performed, had their R2T4s recalculated. Going forward, the Assistant Vice President of Financial Aid (Asst. VP) will review the academic year calendar and determine the start and end dates of each term and each break in attendance. The Asst. VP will enter the appropriate dates into the PowerFAIDS Administration POEs and Budgets module. The Associate Director of Financial Aid (Associate Director) will then review the academic calendar and confirm that the dates entered into the PowerFAIDS Administration POEs and Budgets module are accurate. An email will be sent from the Associate Director to the Asst. VP for record keeping and confirmation of the review. In addition, for a student who may be eligible for a post withdrawal disbursement, the Associate Director will calculate the amount to be disbursed and then the Asst. VP will confirm the amount to be disbursed at the time the disbursement is authorized. The College believes this two‐step confirmation approach will reduce the likelihood of an error moving forward. Names of Contact Persons Responsible for Corrective Action: Paula Lehrberger, Assistant Vice President of Financial Aid and Wendy Kern, Associate Director of Financial Aid Anticipated Completion Date: September 19, 2023

View Audit 15573

Finding 11754 (2023-002)

Significant Deficiency 2023

Western Regional Housing Authority

NM

Questioned Costs HUD Housing Programs Eligibility

2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls ov...

2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant files and eligibility determinations to ensure that information is accurately transferred into the system used for eligibility determinations and assistance calculations. Action Taken: The Housing Authority does have controls in place, we require staff to manually calculate the rent and utility allowance and then compare to the computer generated calculations, but unfortunately, staff errors do occur. These items have been addressed with staff and the HAP was recalculated with the correct utility allowance and the additional HAP was paid to the appropriate party in September. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director

View Audit 15564 Questioned Costs: $1

Finding 11753 (2023-001)

Significant Deficiency 2023

Western Regional Housing Authority

NM

HUD Housing Programs Eligibility Significant Deficiency

2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documen...

2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documentation to ensure proper signoffs, forms, and data entry are present. Action Taken: The Housing Authority does have controls in place, we have file checklists to be followed by the staff, but unfortunately, staff errors do occur. These items have been addressed with staff. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director

View Audit 15564

Finding 11725 (2023-001)

Significant Deficiency 2023

Unison Behavorial Health Group, Inc.

OH

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2023-001 – Written Policies Required by the Uniform Guidance Auditor Description of Condition and Effect. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this...

Finding: 2023-001 – Written Policies Required by the Uniform Guidance Auditor Description of Condition and Effect. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, Unison did not fully comply with the Uniform Guidance applicable to its federal payments received and the allowability of such payments. Auditor Recommendation. We recommend that Unison develop and adopt formal written policies, in accordance with the Uniform Guidance. Corrective Action. Management concurs with the finding. Unison will prepare formal written policies to fully comply with the Uniform Guidance applicable to its federal programs. Responsible Person. Stacy Lawson, Controller Anticipated Completion Date: June 30, 2024

View Audit 15532

Finding 11715 (2023-002)

Significant Deficiency 2023

School District of Haveford Township

PA

Subrecipient Monitoring Reporting Significant Deficiency

The District has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.

View Audit 15527

Finding 11708 (2023-001)

Material Weakness 2023

School District of Haveford Township

PA

HUD Housing Programs Material Weakness Reporting

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are be...

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are being provided by management to the Board of Directors.

View Audit 15527

Finding 11665 (2023-003)

Significant Deficiency 2023

Page Unified School District No. 8

AZ

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed ...

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule

View Audit 15496

Finding 11662 (2023-002)

Material Weakness 2023

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 15492

Finding 11661 (2023-001)

Material Weakness 2023

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 15492

Finding 11658 (2023-002)

Material Weakness 2023

Community Workshop Residentials, INC G / Fha Project No. 072-Hd057

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 15491

Finding 11657 (2023-001)

Material Weakness 2023

Community Workshop Residentials, INC G / Fha Project No. 072-Hd057

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 15491

Finding 11656 (2023-002)

Material Weakness 2023

United Cusd #304

IL

Internal Control / Segregation of Duties

Finding Synopsis: A SFA currently charging less for a paid lunch than the difference between the federal reimbursement rate for such a lunch and that for a free lunch is required to comply. This difference is known as "equity." There are two ways to meet this requirement: (a) by raising the prices ...

Finding Synopsis: A SFA currently charging less for a paid lunch than the difference between the federal reimbursement rate for such a lunch and that for a free lunch is required to comply. This difference is known as "equity." There are two ways to meet this requirement: (a) by raising the prices charged for paid lunches: or (b) through contributions from other non-federal sources. Action Steps: The District will increase its average weighted price of paid lunches for the 2023-2024 school year to comply with federal requirements. Contact Person(s): Jeffrey Whitsitt, Superintendent (309) 734-9413 Anticipated Completion Date: June 30, 2024

View Audit 15486

Finding 11654 (2023-001)

Significant Deficiency 2023

Mantua I Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15485

Finding 11652 (2023-001)

Significant Deficiency 2023

Center South Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15484

Finding 11645 (2023-002)

None 2023

Lake Geneva-Genoa City Union High School

WI

Internal Control / Segregation of Duties

Management Response - The District Superintendent and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on, and approves the audited financial statements.

View Audit 15483

Finding 11644 (2023-001)

None 2023

Lake Geneva-Genoa City Union High School

WI

Internal Control / Segregation of Duties

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.

View Audit 15483

Finding 11642 (2023-001)

Significant Deficiency 2023

Columbus III Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15481

Finding 11640 (2023-001)

Significant Deficiency 2023

Castor Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15480

Finding 11638 (2023-001)

Significant Deficiency 2023

Melon I Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15479

Finding 11636 (2023-001)

Significant Deficiency 2023

Alaw Odgen Gardens, Inc.

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15473

Finding 11634 (2023-001)

Significant Deficiency 2023

Walnut Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15469

Finding 11632 (2023-001)

Significant Deficiency 2023

Keystone Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15466

Corrective Action Plans

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