Corrective Action Plans

Finding 41968 (2022-001)

Material Weakness 2022

TX

Student Financial Aid Special Tests & Provisions Material Weakness

CORRECTIVE ACTION PLAN Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.063 and 84.268 Finding Summary: University of Mary Hardin-Baylor (?UMHB?) had three conditions that led to NSLDS reporting discrepancies...

CORRECTIVE ACTION PLAN Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.063 and 84.268 Finding Summary: University of Mary Hardin-Baylor (?UMHB?) had three conditions that led to NSLDS reporting discrepancies for five students. Cause 1: A system report used for NSLDS reporting incorrectly included the end of a student?s enrollment term instead of the date of official withdrawal communication. Cause 2: UMHB did not adjust the NSLDS transmittal calendar when UMHB?s academic calendar was modified for an earlier start date. Cause 3: A system report used for NSLDS reporting did not include withdrawal dates for students that had unofficially withdrawn. Responsible Individuals: Trent Bridges, Director of Data Quality & Institutional Analytics Bethany Chapman, Institutional Research Coordinator Corrective Action Plan: Related to Causes 1 and 3: UMHB will review all the coding on system reports used for NSLDS reporting to assess accuracy and completeness of the data based on any changes in business practice and make updates to system reports as necessary. UMHB will update its internal process to document any required special handling of records based on system limitations. UMHB will reassess system report and processes used for NSLDS reporting prior to the beginning of each fall and spring semester. Related to Cause 2: UMHB has adjusted its NSLDS submission schedule according to our new academic calendar with the first of term submission occurring on the census date. UMHB will establish a schedule to include more frequent submissions throughout the term. Additionally, UMHB will run a withdrawal report twice a month and manually adjust enrollment status to ensure these students are reported as withdrawn correctly to NSLDS. Anticipated Completion Date: September 15, 2022

View Audit 45749

Finding 41962 (2022-003)

Significant Deficiency 2022

Community Action for Improvement, Inc.

GA

Significant Deficiency Internal Control / Segregation of Duties

CAFI extended an offer to a local attorney to serve on the Board. If this offer is not accepted, we will develop a plan to actively recruit an attorney.

View Audit 44596

Finding 41960 (2022-002)

Significant Deficiency 2022

Community Action for Improvement, Inc.

GA

Significant Deficiency Internal Control / Segregation of Duties

CAFI has an active recruitment plan and will continue trying to recruit Board members. Our Membership Committee meets regularly to implement the recruitment plan ongoing.

View Audit 44596

Finding 41955 (2022-006)

Significant Deficiency 2022

Youthprise

MN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.403

The discrepancies in payroll reporting were identified by Youthprise during 2023. Management discovered that reports downloaded from the third-party processor were not accurately coding salary based on timecard reports submitted by some of its employees. Youthprise is working with its Human Resource...

The discrepancies in payroll reporting were identified by Youthprise during 2023. Management discovered that reports downloaded from the third-party processor were not accurately coding salary based on timecard reports submitted by some of its employees. Youthprise is working with its Human Resources consultant, who is working with the 3rd party payroll processor, to correct the reporting issues going forward. Youthprise will review its internal controls going forward to ensure sufficient oversight is maintained over its payroll processes to prevent or detect and correct misstatements on a timely basis.

View Audit 39981

Finding 41954 (2022-005)

Significant Deficiency 2022

Youthprise

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

Management agrees with this finding and is in the process of developing internal controls to ensure timely and appropriate actions are made on the deficiency noted.

View Audit 39981

Finding 41946 (2022-001)

Significant Deficiency 2022

Rochester Area Joint Sewer Authority

PA

Internal Control / Segregation of Duties Significant Deficiency

Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that management and the Board of Directors should remain involved in the financial affairs of the Authority to provide oversight and independent review...

Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that management and the Board of Directors should remain involved in the financial affairs of the Authority to provide oversight and independent review functions and to continue exercising due diligence and professional skepticism in relation to the Authority?s financial operations. Views of Responsible Officials and Planned Corrective Actions: We will continue segregating duties among the Authority Manager, Board, and Accounting Manager. An individual other than the Accounting Manager will review cancelled checks to ensure payment amount and payee agreed with that had been approved by the board.

View Audit 38993

Finding 41940 (2022-001)

None 2022

Freeport Regional Health Care Foundation and Subsidiaries

IL

Reporting Internal Control / Segregation of Duties § 200.303

2022-001: Overstatement of Expense Finding: Expenses reported as General and Administrative expenses and Healthcare Related expenses that were reported in Period 2 in the Provider Relief Fund Reporting Portal (the ?Portal?) were also report in Period 4 in the Portal. Corrective Action Taken: Goi...

2022-001: Overstatement of Expense Finding: Expenses reported as General and Administrative expenses and Healthcare Related expenses that were reported in Period 2 in the Provider Relief Fund Reporting Portal (the ?Portal?) were also report in Period 4 in the Portal. Corrective Action Taken: Going forward, there will be a review of all applicable reporting when there are overlapping funding periods to ensure no expenses are duplicated. An additional review of material will also be done to verify data. Contact Person Responsible for Correct Action: Angie Meade, Director of Finance Anticipated Completion Date: December 31, 2023

View Audit 38292

Finding 41939 (2022-002)

Material Weakness 2022

Wheeling Hospital, Inc.

WV

HUD Housing Programs Internal Control / Segregation of Duties

Contact Person: William Bane Management's Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Management does feel that subsequent emails and phone conversations did take place where ...

Contact Person: William Bane Management's Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Management does feel that subsequent emails and phone conversations did take place where communication of new debt or lease arrangements were discussed. However, Management cannot produce hard copy documentation due to not having access to the email files of management that was in place at that time. Current Management has now established effective controls to ensure that written consent is obtained prior to incurring new debt or lease arrangements. Going forward, Accounting will verify prior to submitting any payments that the addendum with the HUD language has been received . These will be scanned and saved to one central location so that they are easy to obtain. In addition, once Accounting Management is aware of any new debt being discussed, we will ensure there is a copy of the approval from HUD kept in Accounting so it can be easily obtained. Completion Date: September 28, 2023

View Audit 38291

Finding 41938 (2022-001)

Significant Deficiency 2022

Wheeling Hospital, Inc.

WV

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Contact Person: William Bane Management's Response: Management acknowledges that quarterly reports were not submitted by the required due date to HUD. Management does feel that subsequent emails and phone conversations did take place with HUD about this issue, but Management cannot produce hard copi...

Contact Person: William Bane Management's Response: Management acknowledges that quarterly reports were not submitted by the required due date to HUD. Management does feel that subsequent emails and phone conversations did take place with HUD about this issue, but Management cannot produce hard copies of the documentation due to not having access to the email files of management that was in place at that time. Current Management has now established effective controls to ensure timely submission of quarterly reports going forward. Going forward, the HUD submissions will be done by either the Accounting Manager or the Director of Accounting. All emails will then be printed as a PDF and saved in one folder so they can be easily located. Completion Date: September 28, 2023

View Audit 38291

Finding 41920 (2022-001)

Material Weakness 2022

1890 Universities Foundation

DC

Subrecipient Monitoring Material Weakness Reporting

Finding 2022-001 SB Finding: During our audit, it came to our attention that the 2022 opening net assets did not reconcile to the 2021 independent audited amounts. There were several changes to prior year balances after the end of the audit. Additionally, there is no supervisory review of journal...

Finding 2022-001 SB Finding: During our audit, it came to our attention that the 2022 opening net assets did not reconcile to the 2021 independent audited amounts. There were several changes to prior year balances after the end of the audit. Additionally, there is no supervisory review of journal entries and general ledger activity on a monthly basis. Foundation?s Response: The Foundation does not concur. The auditor advised the Foundation that the material weakness finding was due to the ?additional time and effort needed to reconcile opening balances.? During the 2021 audit, the Foundation advised the auditor that general ledger account names would change in 2022, as part of the corrective action plan to clear the 2021 finding. The auditor acknowledged observing differences during the 2022 entrance conference, however there was no coordination to map account name changes prior to uploading the Foundation?s financial statements into the auditor?s system. As a result, multiple accounts did not map correctly to the 2021 account names and dozens of variances were created. Account name changes fell into two categories. First, we added clarifying language to distinguish expenditure accounts as G&A or Program. For example, the account name Travel: Reimbursements was changed to Company Travel: Reimbursements to clearly identify the account as a G&A expenditure. The purpose of which was to improve the effectiveness of account reconciliations, and reduce our risk of erroneous financial statement presentation, and our risk of erroneously charging an unallowable cost to federal funds. The Foundation updated 12 general ledger account names, and when posted into the auditor?s system, they were added as new accounts. This initially resulted in 24 account balance variances, however once the accounts were mapped, the variances were resolved. A second category of account changes involved the Foundation?s revenue accounts. The Foundation provided the auditor with a detailed accounting treatment plan during the 2021 audit as advance notice for 2022. We added primary accounts to clearly distinguish a funding source as Federal, Federal pass-through, non-Federal, Corporate and Private Donor, for the purpose of standardizing year-end accrual procedures and to ensure greater accuracy in the carry forward of net assets. Thirteen revenue accounts were moved under the new primary accounts, and this resulted in 18 variances in the SB system. Again, once the accounts were mapped, the variances were resolved. The Foundation does not expect mis-matched accounts to occur in the future. During our variance reconciliation, the Foundation added SB?s numerical codes to our account names to allow SB?s system to match records numerically, rather than by name. The Foundation did adjust two year-end accrual balances to correct items missed in 2021. During the 2022 audit the Foundation requested guidance on restating the 2021 statements for the adjustments, however, because the amount was immaterial, the auditor recommended the adjustment be made in 2022. Foundation removed the 2021 post-audit adjustments and posted them to 2022. The total amount of the adjustments was $126,031. The auditor?s corrective action was completed after the 2021 audit. Reconciliations are completed monthly, quarterly, and/or annually. Additionally, we engaged a bookkeeper that is credentialed as a certified professional advisor for our accounting software. The bookkeeper?s beginning task was to perform a ?health check? of the accrual accounts set up during the 2021 audit, and we were assured of the effectiveness of our accounts. On a monthly basis, the bookkeeper performs monthly account reconciliations, financial statement preparation, and variance identification, when applicable. The reconciliations are overseen by Foundation?s Director of Finance, a certified public accountant.

View Audit 44502

Finding 41911 (2022-003)

Material Weakness 2022

Boyd County Nebraska

NE

Internal Control / Segregation of Duties Material Weakness

2022-003 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is n...

2022-003 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.

View Audit 38968

Finding 41894 (2022-001)

Material Weakness 2022

Friendship Community Care, Inc.

AR

Internal Control / Segregation of Duties Reporting

Management concurs with the auditor?s findings and recommendations. Additional personnel have been added to the the accounting department to provide oversight and allow for segregation of duties.

View Audit 39772

Finding 41893 (2022-002)

Significant Deficiency 2022

Municipality of Catano

PR

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

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accord...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Maria Perez, Finance Director Phone: (787) 788-0404 Original Finding Number: 2022-002 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: We concur with the finding. The Municipality has taken corrective measures for faithful compliance with the established reporting dates. Compliance oversight will be strengthened for this program or any other required funds. Implementation Date: Fiscal year 2022-2023 Responsible Person: Mrs. Maria Perez - Finance Department Director

View Audit 39093

Finding 41892 (2022-003)

Significant Deficiency 2022

Municipality of Catano

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accord...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Maria Perez, Finance Director Phone: (787) 788-0404 Original Finding Number: 2022-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: We concur with the finding. The Municipality has taken corrective measures for faithful compliance with the established reporting dates. Training and supervision of compliance personnel for this program or any other required funds will be reinforced. Implementation Date: Fiscal year 2022-2023 Responsible Person: Mrs. Maria Perez - Finance Department Director

View Audit 39093

Finding 41886 (2022-003)

Significant Deficiency 2022

Lindengrove, Inc.

WI

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

COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all expense amounts entered into the reporting portal submission to ensure the amounts are accurate and agree to internal supporting documentation. Explanation of disagreement with audit find...

COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all expense amounts entered into the reporting portal submission to ensure the amounts are accurate and agree to internal supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a process that should ensure all future reports are accurate and reviewed prior to submission. This includes a review and verification of expenses that are being reported to ensure they are accurately entered and supported by internal records. Further, management has identified additional infection control related costs which were not claimed during the reporting periods submitted. These costs have been isolated to ensure they are not available for use in future periods. Name of the contact person responsible for corrective action: Mark Sperka, CEO Planned completion date for corrective action plan: March 2023

View Audit 38959 Questioned Costs: $1

Finding 41885 (2022-002)

Significant Deficiency 2022

Lindengrove, Inc.

WI

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

COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all reports prior to submission to ensure they are complete and accurate, and that the information is supported by detailed schedules of all expenses and internal financial statements for los...

COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all reports prior to submission to ensure they are complete and accurate, and that the information is supported by detailed schedules of all expenses and internal financial statements for lost revenues. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a process that should ensure all future reports are accurate and reviewed prior to submission. This includes a review of all lost revenue information and verification of expenses that are being reported. Name of the contact person responsible for corrective action: Mark Sperka, CEO Planned completion date for corrective action plan: March 2023

View Audit 38959

Finding 41879 (2022-001)

Significant Deficiency 2022

Central Western Maine Workforce Development Board

ME

Procurement, Suspension & Debarment Reporting Significant Deficiency

2022-001 Significant Deficiency Name of contact person: Erin Benson, Executive Director Corrective Action: The Organization has been placed on high-risk status by Maine DOL and is working with Maine DOL to develop a financial policy handbook and personnel policy handbook with complete job descr...

2022-001 Significant Deficiency Name of contact person: Erin Benson, Executive Director Corrective Action: The Organization has been placed on high-risk status by Maine DOL and is working with Maine DOL to develop a financial policy handbook and personnel policy handbook with complete job descriptions and a training program to properly train and oversee staff and board members to and to follow compliance with program policies and procedures. Proposed implementation date: The corrective action plan has been implemented and is being followed at this time.

View Audit 39088

Finding 41868 (2022-101)

Significant Deficiency 2022

Bay County District School Board

FL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding Number: 2022-101 Planned Corrective Action: The District had an unusually high volume of federal grants related to the CARES Act and employed a good number of staff that were new to the District. Coincidentally there was a group of these new employees that didn?t fill out the proper time ...

Finding Number: 2022-101 Planned Corrective Action: The District had an unusually high volume of federal grants related to the CARES Act and employed a good number of staff that were new to the District. Coincidentally there was a group of these new employees that didn?t fill out the proper time and attendance reports relating to the grant. The remaining staff is aware of the requirements and this shouldn?t be a problem moving forward. Anticipated Completion Date: 9/11/2024 Responsible Contact Person: Jim Loyed

View Audit 39087

Finding 41861 (2022-005)

Significant Deficiency 2022

Idea Public Schools

TX

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 81.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Lis...

Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 81.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Education Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Condition and context: During our testing of internal controls over payroll and compliance we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Recommendation: Same as finding #2022-002. Planned corrective action: The Business Office will retrain the staff with duties and responsibilities over payroll in the current policies and procedures to ensure the maintenance of documentation of approved payrate, review of timesheets and semi-annual certifications, and the review of payroll registers. Business Office staff will review source and supporting records to ensure that the required documentation was created and is being maintained. The Senior Vice President of Finance/Controller and Managing Director of Accounting will randomly inspect records to validate the adequacy and completeness of the source and supporting records. Responsible officers: Brittany Perkins, VP of Finance Development Compliance; Stephen Parmer, VP of Finance Operations; Jennifer Meer, VP of Compensation and Benefits; Aybeth Martinez, Director of Payroll; Carlo Hershberger, Senior Vice President of Finance/Controller; Guadalupe Hinojosa, Managing Director of Accounting Estimated completion date: June 30, 2023

View Audit 45814 Questioned Costs: $1

Finding 41850 (2022-001)

Significant Deficiency 2022

City of Babbitt, Minnesota

MN

Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Kathy Vraa, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segr...

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Kathy Vraa, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 44567

Finding 41849 (2022-001)

Material Weakness 2022

Central Jersey Legal Services, Inc.

NJ

Material Weakness Reporting Internal Control / Segregation of Duties

In response to the findings of Sobel Co in the course of their audit, the primary reason for the many adjustments that had to be made in the GL had to do primarily with a series of staffing turnover issues in our finance department. We have now hired appropriate permanent staff and have set up proce...

In response to the findings of Sobel Co in the course of their audit, the primary reason for the many adjustments that had to be made in the GL had to do primarily with a series of staffing turnover issues in our finance department. We have now hired appropriate permanent staff and have set up procedures that will keep this from recurring. Our plan of corrective action is as follows: Central Jersey Legal Services will reconcile all accounts on a monthly basis and close the books in a timely manner at year end. All entries to be made in MIP will be reviewed for accuracy and approved by the CFO prior to posting to the general ledger. Procedures regarding Accounts Payable and Expense Allocations are being reviewed and updated to strengthen internal control.

View Audit 39837

Finding 41817 (2022-007)

Material Weakness 2022

Harris-Stowe State University

MO

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403 § 200.430

Finding 2022-007 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University's current process is to collect and retain procurement documents for no less than five years. The institution will wo...

Finding 2022-007 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University's current process is to collect and retain procurement documents for no less than five years. The institution will work to strengthen the current process in place relevant to securing adequate documentation. Supporting documentation was provided for data selection relating to the upgrades to the HVAC, ventilation, and the spacing of the academic facilities which were all completed in accordance with Covid guidelines. The University is working with our third-party payroll provider to automate time and effort reporting.. We are currently using paper forms for reporting until we can implement Time & Effort through ADP. The Director of Title III & Finance Compliance officer to further discuss time and effort.

View Audit 40401

Finding 41799 (2022-003)

Material Weakness 2022

Harris-Stowe State University

MO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403 § 200.430

Finding 2022-003 Personnel Responsible for Corrective Action: Director of Title III and Compliance ? Dr. Neidra Butler Anticipated Completion Date: July 2022 Corrective Action Plan: The University is working with our third-party payroll provider to automate time and effort reporting.. We are c...

Finding 2022-003 Personnel Responsible for Corrective Action: Director of Title III and Compliance ? Dr. Neidra Butler Anticipated Completion Date: July 2022 Corrective Action Plan: The University is working with our third-party payroll provider to automate time and effort reporting.. We are currently using paper forms for reporting until we can implement Time & Effort through ADP. The Director of Title III & Finance Compliance officer to further discuss time and effort.

View Audit 40401 Questioned Costs: $1

Finding 41771 (2022-008)

Significant Deficiency 2022

Delaware State Housing Authority

DE

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submi...

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submissions. After reporting fields have been populated in the UST Portal, the DSHA Director of Policy & Planning reviews, certifies, and submits reports to UST. DSHA is coordinating with this technical assistance provider to ensure that a record of reporting information is retained after reports are submitted. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: September 2022

View Audit 39256

Finding 41770 (2022-007)

Significant Deficiency 2022

Delaware State Housing Authority

DE

Questioned Costs Eligibility Significant Deficiency

Federal Awards Finding 2022-007 - Emergency Rental Assistance Eligibility Corrective Action Plan: Please see responses to 2022-002, 2022-004, and 2022-005. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: August 20...

Federal Awards Finding 2022-007 - Emergency Rental Assistance Eligibility Corrective Action Plan: Please see responses to 2022-002, 2022-004, and 2022-005. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: August 2021

View Audit 39256 Questioned Costs: $1

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