Corrective Action Plans

Finding 40110 (2022-001)

Significant Deficiency 2022

Therapeutic Living Services, Inc. and Affiliates

NM

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

TLS has implemented the following procedures to ensure a copy of lease agreements as supporting documents for rental assistance payments. The new CoC/HUD Programs Manager has been auditing all rental assistance clients to ensure each client has the proper documentation. TLS utilizes a flowchart to d...

TLS has implemented the following procedures to ensure a copy of lease agreements as supporting documents for rental assistance payments. The new CoC/HUD Programs Manager has been auditing all rental assistance clients to ensure each client has the proper documentation. TLS utilizes a flowchart to document all new rental assistance intakes. In addition, there are checklists in every file and a spreadsheet was created to track all documentation.

View Audit 51005

Finding 40109 (2022-002)

Material Weakness 2022

Center for the Future of Arizona

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness

U.S. Department of Education Education Innovation and Research CFDA #84.411C Activities Allowed Allowable Costs Period of Performance Material Weakness in Internal Control Condition: One out of 19 non-payroll expenditures tested lacked the required signature of the Director of Fiscal a...

U.S. Department of Education Education Innovation and Research CFDA #84.411C Activities Allowed Allowable Costs Period of Performance Material Weakness in Internal Control Condition: One out of 19 non-payroll expenditures tested lacked the required signature of the Director of Fiscal and Business Operations. Cause: Due to an oversight by CFA, the signatures of both the Director of Fiscal and Business Operations and the Manager of Business Operations were not present on the expenditure documentation. Management?s Response and Corrective Action Plan: Staff will ensure that both staff sign all expenditure documents. Responsible Individuals: Amanda Burke, Jessi Black Anticipated Completion Date: 3/23/23

View Audit 51004

Finding 40106 (2022-001)

Material Weakness 2022

Bainbridge Island School District No. 303

WA

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

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name,...

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Kelly Pearson 8489 Madison Avenue N. Bainbridge Island, WA 98110 (206) 780-1061 Corrective action the auditee plans to take in response to the finding: All federal grants will be reviewed by the Grant Manager at the start of the grant to determine if Time and Effort reporting is required. The Grant Manager will coordinate with Human Resources and the manager of the federal grant to ensure proper forms and instructions are provided. The Grant Manager will monitor Time and Effort form submission throughout the grant period. Anticipated date to complete the corrective action: Immediately

View Audit 49875

Finding 40101 (2022-001)

Significant Deficiency 2022

Access Community Health Network

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management

Access Community Health Network respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consisten...

Access Community Health Network respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 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. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U. S. Department of Health and Human Services (HHS) ? Health Resources and Services Administration (HRSA) 2022-001 - Allowable Costs Health Center Program Cluster ? Assistance Listing Numbers 93.224/93.527 Recommendation: We recommend management refine its processes and controls over indirect costs to more closely monitor whether indirect costs being allocated to a grant are based on its current federally negotiated indirect cost rate. This may include identifying the expiration date of the current indirect cost rate during the grant budget preparation process and requesting an extension before the rate expires or preparing and submitting a new indirect cost rate proposal at the earliest opportunity. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has refined our processes and controls over indirect costs to more closely monitor whether indirect costs being allocated to a grant are based on its current federally negotiated indirect cost rate. We have identified the expiration date of the current indirect cost rate during the grant budget preparation process and have submitted a new indirect cost rate proposal. Name(s) of the contact person(s) responsible for corrective action: Karen Wesley, Director of Internal Control and Fiscal Management Planned completion date for corrective action plan: Completed. If the HHS has questions regarding this plan, please call Karen Wesley, Director of Internal Control and Fiscal Management, at 773-368-0280. ACCESS COMMUNITY HEALTH NETWORK

View Audit 45527

Finding 40098 (2022-001)

Significant Deficiency 2022

Aids Foundation Houston, Inc.

TX

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

September 26, 2023 AIDS Foundation Houston, Inc. dba Allies in Hope respectfully submits the following corrective action plan in response to our single audit results for the year ended December 31, 2022. Carr, Riggs & Ingram, LLC Two Riverway, 15th Floor Houston, Texas 77056 Audit Period: Fiscal Yea...

September 26, 2023 AIDS Foundation Houston, Inc. dba Allies in Hope respectfully submits the following corrective action plan in response to our single audit results for the year ended December 31, 2022. Carr, Riggs & Ingram, LLC Two Riverway, 15th Floor Houston, Texas 77056 Audit Period: Fiscal Year January 1, 2022 ? December 31, 2022 The finding from the schedule of findings and questioned costs dated September 26, 2023, is discussed below. The finding is numbered consistently with the number assigned in the schedule. 2022-001 Internal Controls over Reporting (Significant Deficiency) Recommendation: The Foundation review its controls and ensure that the copies of the submission emails be part of the Foundation?s grant records. Corrective Action: Effective 10/1/23 we are using a shared system to house and track our reporting to our funders and will save emails sent to funders in this shared system in order to document the submission of the reports. Responsible Parties: Chief Financial Officer, Chief Program Officer, and Director of Compliance Date Expected to be Corrected: 10/1/23 If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please contact Nicholas Williams, CFO at 713-623-6796 x285. Sincerely yours, Nicholas Williams Nicholas Williams Chief Financial Officer

View Audit 48673

Finding 40097 (2022-001)

Significant Deficiency 2022

Advanced Functional Fabrics of America, Inc.

MA

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

3/28/2023 Board of Directors of Advanced Functional Fabrics of America, Inc.: Advanced Functional Fabrics of America, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 160 Federal St. 16th ...

3/28/2023 Board of Directors of Advanced Functional Fabrics of America, Inc.: Advanced Functional Fabrics of America, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 160 Federal St. 16th floor Boston, MA 02110 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 20X2-001 Recommendation: AFFOA should develop and implement policies and controls for monitoring year end transactions as well as funding from the Federal and state governments to identify, document and track accurate expenditures for each year. Action Taken: We concur with the recommendation, particularly as it pertains to credit card transactions. During the current fiscal year, we have increased training and provide weekly reminders to all AFFOA employees that expense reports, including those related to credit card purchases, are to be submitted to Accounting in a timely manner (within 30 days of travel). In addition, we are reconciling the ?Clearing? account monthly. This account bridges the credit card payments and the employees? expense reports. With a monthly reconciliation of this account, we are better able to follow up with employees with overdue expense reports, and we will have a precise basis for any necessary accruals related to credit card purchases at year-end. If the Board has questions regarding this plan, please call Don Nadreau, CFO, at 603-702-3639. Sincerely yours, Don Nadreau, Chief Financial Officer

View Audit 45742

Finding 40078 (2022-002)

Material Weakness 2022

The Crisis Center of Tampa Bay, INC

FL

Cash Management Material Weakness Reporting

Finding 2022-002 ? Material Weakness Controls Over Grant Review and Reporting Federal Assistance Listing Number: 16.575 ? Crime Victim Assistance We are implementing the following policies to address the audit finding 2022-002: The department had significant turnover in the Grant Manager position du...

Finding 2022-002 ? Material Weakness Controls Over Grant Review and Reporting Federal Assistance Listing Number: 16.575 ? Crime Victim Assistance We are implementing the following policies to address the audit finding 2022-002: The department had significant turnover in the Grant Manager position during the fiscal year along with insufficient staff for an independent review of reimbursements prior to submission. The following procedure has been implemented: - The contributing departments have a deadline each month to submit the information so that that grant manager has sufficient time to enter the information into the Crime Victim Assistance?s portal. - The Controller will review the supporting documentation prior to submission of the invoice. - Any denials will be reviewed by Grant Manager and approved by Controller upon receipt of denial. - The resubmitted information will be uploaded to the portal within the timeline assigned by the grantor. Anticipated completion date: May 31, 2023

View Audit 45013

Finding 40066 (2022-005)

Significant Deficiency 2022

Legal Services Alabama, INC

AL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-005 ? Internal Control over Reporting (Significant Deficiency) Corrective Action: LSA will resume a review and approval of every grant report and document the review as of the date of this audit report. Contact Person: David Roberson, Director of Finance; (334) 223-0251; droberson@al...

Finding 2022-005 ? Internal Control over Reporting (Significant Deficiency) Corrective Action: LSA will resume a review and approval of every grant report and document the review as of the date of this audit report. Contact Person: David Roberson, Director of Finance; (334) 223-0251; droberson@alsp.org

View Audit 45011

Finding 40058 (2022-004)

Significant Deficiency 2022

Knox County Government

TN

Questioned Costs Allowable Costs / Cost Principles Eligibility

Person(s) Responsible for Implementing the Corrective Action: Jenny Holden Senior Director, Grants and Community Development Corrective Action Planned: Management has implemented additional steps in the fraud prevention procedures previously implemented. Anticipated Completion Date of Correctiv...

Person(s) Responsible for Implementing the Corrective Action: Jenny Holden Senior Director, Grants and Community Development Corrective Action Planned: Management has implemented additional steps in the fraud prevention procedures previously implemented. Anticipated Completion Date of Corrective Action: Management has implemented the corrective actions during FY 2023.

View Audit 48802 Questioned Costs: $1

Finding 40037 (2022-001)

Significant Deficiency 2022

Ucr of Holly Springs, Mississippi, Inc. D/b/a Hollyview Place

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and recon...

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of background checks and Income reports as part of the move in process. Additional training was provided and corrective action was taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding for failure to comply with timely EIV Income Reports.

View Audit 45251

Finding 40036 (2022-002)

None 2022

Illinois Valley Community College Dist. No.513

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

2022-002: Missing Entrance Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 ...

2022-002: Missing Entrance Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found: During our student file testing, we noted one student out of 40 did not have documentation in their file to verify that entrance counseling occurred before the disbursement of loans. We consider the missing entrance counseling to be an instance of noncompliance with the Eligibility Compliance Requirement. Corrective Action Plan: We have updated our Loan checklist procedures to include printing the Master Promissory Note and Entrance Counseling confirmation off of the Common Origination and Disbursement website. Those print outs will be included in the student loan application packet and will be kept with the other student loan documents in the student?s file. Responsible Person for Corrective Action Plan: Eric Johnson ? Director of Financial Aid Implementation Date of Corrective Action Plan: 10/6/2022

View Audit 44197

Finding 40031 (2022-001)

None 2022

Illinois Valley Community College Dist. No.513

IL

Special Tests & Provisions Student Financial Aid Reporting

2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 ...

2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition: During our Return of Title IV Fund testing, we noted that the College did not return Title IV Student Financial Aid for one out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan: We have updated our Intercession Procedures to include an early date to return Title IV Student Financial Aid, to occur prior to the 45 days when a student would cease attendance. With the earlier to occur date this will prevent this noncompliance issue from happening again. Responsible Person for Corrective Action Plan: Eric Johnson- Director of Financial Aid Implementation Date of Corrective Action Plan: 10/6/2022

View Audit 44197

Finding 40028 (2022-002)

Significant Deficiency 2022

Bradley University

IN

Subrecipient Monitoring Reporting Significant Deficiency

2022-002 Higher Education Emergency Relief Fund ? Assistance Listing Number: 84.425E and 84.425F Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting requirements to ensure accurate and timely reporting. Explanation of disagreement with audi...

2022-002 Higher Education Emergency Relief Fund ? Assistance Listing Number: 84.425E and 84.425F Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting requirements to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: Staff time constraints caused the finding. Reporting responsibilities have been reassigned to available staff. The University has subsequently complied with the guidelines and submitted all reporting requirements. Procedures are in place to meet all future reporting deadlines. Name of the contact person responsible for corrective action: Dennis Koch, Assistant Vice President of Financial Services Planned completion date for corrective action plan: Completed

View Audit 44191

Finding 40027 (2022-001)

Significant Deficiency 2022

Bradley University

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-001 Terminated employee with check signing authority Recommendation: We recommend the University enhance termination procedures to include a control to ensure employees lose authorized signer rights upon termination. Explanation of disagreement with audit finding: There is no disagreement with ...

2022-001 Terminated employee with check signing authority Recommendation: We recommend the University enhance termination procedures to include a control to ensure employees lose authorized signer rights upon termination. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: Management has updated authorized users and the signature plate to Sheryl Cox, CFO. Name of the contact person responsible for corrective action: Dennis Koch, Assistant Vice President of Financial Services Planned completion date for corrective action plan: Completed

View Audit 44191

Finding 39999 (2022-001)

Material Weakness 2022

God's Bible School, College and Missionary Training Home

OH

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

FINDING 2022-001 ? Completeness and Recording of Liabilities Condition Found: During our search for unrecorded liabilities, we noted that the cost of numerous services performed during the year ended June 30, 2022 were not recorded in accounts payable. In addition, there was an overpayment on cred...

FINDING 2022-001 ? Completeness and Recording of Liabilities Condition Found: During our search for unrecorded liabilities, we noted that the cost of numerous services performed during the year ended June 30, 2022 were not recorded in accounts payable. In addition, there was an overpayment on credit card purchases that was improperly netted with expenditures made during the period. Corrective Action Plan: The School made the required adjustments to their accounting records. The School will prepare written instructions to be included in the School?s accounting policies and procedures manual that indicate basic procedures to achieve proper cutoff and completeness of accounts payable, accrued liabilities and prepaid expenses in the financial closing process, as well as specify the positions/staff responsible for performing such procedures and controls. This will be completed in time to improve the cutoff procedures for the year ending June 30, 2023. Anticipated Completion Date: The corrective action will be completed by June 2023. Contact Person Beth Stetler, VP of Finance 513-721-7944 Ex. 1271

View Audit 48799

Finding 39993 (2022-004)

Material Weakness 2022

One Vision

IA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Findin...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Organization selected option ii to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the approved budget. The Organization did not have a budget for the entire reporting period that was approved prior to March 27, 2020. For the periods that the Organization did not have an approved budget, the Organization calculated lost revenues using a budget approved by their board after March 27, 2020. The Organization also did not adjust patient revenue for certain adjusting entries identified as part of the financial statement audit, which should have been included to calculate net patient revenue. In addition, the Organization, did not back out lost revenues that had been claimed by other funds. When the Organization tried to reopen their report during the single audit, the Organization was informed that amendments were not allowed. Finally, the Organization?s lost revenue claimed under the program as an allowable cost was not fully reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Mario Van Dijk, CFO Corrective Action Plan: Our budget for FY 2020 was approved prior to the March 2020 deadline identified. We therefore used Method 2 since the budget had been approved. However, we should?ve used Method 3 which would?ve allowed FY 2021 and later to compare actual to budget. We contacted HRSA during our single audit to try and have our reporting reopened so that we could amend the reporting, however that request was denied. If we had been able to reopen our report, we also would have adjusted lost revenue for adjusting entries identified as part of the financial statement audit and other sources that used lost revenue. However, the total lost revenue used to claim PRF would not have changed as we had significant excess lost revenue, so net effect in changes would be none. Anticipated Completion Date: September 28, 2023

View Audit 45801

Finding 39991 (2022-002)

None 2022

Georgia Alliance of Boys & Girls Clubs, Inc.

GA

Questioned Costs Subrecipient Monitoring Reporting § 200.516

FINDING 2022-002 Individuals Responsible for Corrective Action Plan: Kristine Steinmann, Director, Georgia Alliance of Boys & Girls Clubs Corrective Action: Management will continue to closely monitor the situation and implement more stringent internal controls and administrative oversight with resp...

FINDING 2022-002 Individuals Responsible for Corrective Action Plan: Kristine Steinmann, Director, Georgia Alliance of Boys & Girls Clubs Corrective Action: Management will continue to closely monitor the situation and implement more stringent internal controls and administrative oversight with respect to subrecipient monitoring. Anticipated Completion Date: December 1, 2023

View Audit 45800 Questioned Costs: $1

Finding 39989 (2022-002)

Significant Deficiency 2022

Fowler Christian Apartments, Inc.

TX

Questioned Costs Eligibility HUD Housing Programs

Views of Responsible Officials: Executive management agrees with this finding, and has provided additional training to employees responsible for processing move outs.

View Audit 45799 Questioned Costs: $1

Finding 39988 (2022-001)

Material Weakness 2022

Buffalo Bayou Partnership and Affiliates

TX

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on Decem...

Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on December 22, 2022, which included approving the grant payment for acquisition costs of $2,250,000. At the time of the commencement of the contract period, procedures were not in place to identify allowable acquisition costs. While allowable costs were subsequently identified for the contract period that met the definition of allowable acquisition costs under the Uniform Guidance, the Partnership nor its co-developer, who is responsible for the accounting for the development of the affordable housing, had put in place internal controls related to the submission and approval of the costs being reimbursed under the grant. Recommendation: The Partnership in coordination with the project co-developer should develop procedures for approving and identifying allowable costs. Planned corrective action: Management has adopted policies and procedures for the approval and review of all draws on the grant and the supporting documentation for allowable expenditures. Responsible officer: Michele Marvin, Vice President of Finance and Administration Estimated completion date: September 1, 2023

View Audit 45798

Finding 39987 (2022-003)

Significant Deficiency 2022

Lifespace Communities, Inc.

IA

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

2022-003 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures to ensure they are allowable costs under the compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...

2022-003 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures to ensure they are allowable costs under the compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the policies around reporting to ensure the amounts reported are all allowable costs. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023

View Audit 45797 Questioned Costs: $1

Finding 39986 (2022-002)

Material Weakness 2022

Lifespace Communities, Inc.

IA

Questioned Costs Internal Control / Segregation of Duties Material Weakness

2022-002 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management wil...

2022-002 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the policies around reporting to ensure the amounts reported are supported with directly identified expenses. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023 DocuSign Envelope ID: 6E78E0EA-0BF9-4E13-9C19-A77345D98A84

View Audit 45797 Questioned Costs: $1

Finding 39985 (2022-001)

Material Weakness 2022

Lifespace Communities, Inc.

IA

Questioned Costs Internal Control / Segregation of Duties Material Weakness

2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management wil...

2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the accuracy of reporting. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023

View Audit 45797 Questioned Costs: $1

Finding 39975 (2022-003)

Significant Deficiency 2022

Grand Forks Housing Authority

ND

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

2022-003 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files. Planned Completion Date for CAP Immediately

View Audit 44978

Finding 39974 (2022-002)

Significant Deficiency 2022

Grand Forks Housing Authority

ND

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-002 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines. Planned Completion Date for CAP Immediately

View Audit 44978

Finding 39973 (2022-001)

Significant Deficiency 2022

Grand Forks Housing Authority

ND

Eligibility Internal Control / Segregation of Duties Significant Deficiency

2022-001 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their tenant specialists and will review, implement, and document controls that will ensure file reviews are performed in a timely manner. Planned Completion Date for CAP Immed...

2022-001 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their tenant specialists and will review, implement, and document controls that will ensure file reviews are performed in a timely manner. Planned Completion Date for CAP Immediately

View Audit 44978

Corrective Action Plans

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