Corrective Action Plans

Finding 47214 (2022-001)

Significant Deficiency 2022

WA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Finding Number 2022-001: Significant deficiency in internal controls over applicability and determination of eligibility requirements. Contact Person(s): Cobie Sparks-Howard, Director of Housing Services; Calli Clevinger, Housing Program Manager Corrective Action Plan: Wellspring has a long traditi...

Finding Number 2022-001: Significant deficiency in internal controls over applicability and determination of eligibility requirements. Contact Person(s): Cobie Sparks-Howard, Director of Housing Services; Calli Clevinger, Housing Program Manager Corrective Action Plan: Wellspring has a long tradition of beginning work prior to having a signed contract in hand for ongoing programs. Wellspring recognizes the urgency of its clients? needs and wishes to help. However, beginning work prior to having a signed contract for a new program meant that systems and training were completed before Wellspring knew the terms of the contract. Beginning in 2023, Wellspring will no longer begin work prior to receiving a signed contract for a new program. Second, contracts often contain provisions that impact several areas within the agency, such as systems, finance, human resources, and programs. However, prior to 2023, contracts were generally reviewed by a limited number of individuals prior to being signed and were circulated among the broader team inconsistently. As a result, there was no centralized control over whether the terms of the contract were reviewed by the responsible party or implemented appropriately. Wellspring identified this as an issue in 2021 and instituted monthly contract meetings. However, it soon became evident that we needed a central tracking system and approval process in order to ensure compliance. Wellspring is currently in the process of building a contract management system that will manage both the approval process and the compliance aspects of our contracts. We expect this system to be fully implemented by September 30, 2023. Finally, in 2022, Wellspring hired a new and experienced housing director who has established new internal controls at the program level, including quarterly internal audit review procedures. Anticipated completion date: June 30, 2023.

View Audit 52830

Finding 47213 (2022-002)

Material Weakness 2022

Proviso Area for Exceptional Children

IL

Allowable Costs / Cost Principles Cash Management Equipment & Real Property Management

Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 r...

Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not incurred by the District until July/August 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. The Staff Accountant will verify the expensed items were received and paid, print the support, and have the Business Manager/CSBO sign the report for reimbursement. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Sherry Reynolds-Whitaker Management Response: See above

View Audit 53507

Finding 47190 (2022-001)

Significant Deficiency 2022

Menno Haven, Inc.

PA

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

Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues repo...

Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues reported for the amount of known questioned costs identified in the prior year as instructed by the Health Resources and Service Administration (HRSA). Lost revenues reported in the Period 4 submission were not properly reduced for the known questioned costs identified. In addition, the Period 4 submission and lost revenue calculation did not contain a review and approval prior to submission to detect potential errors of this nature. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Organization agrees with the finding. The next required filing will be reduced by the $30,174 which should have been done in Period 4. Segregation of duties between the preparation of the reports and the review/approval of them, including reviewing all supporting documents, is in place. Going forward once the information is reviewed it will be clearly stated that everything has been reviewed and to the best of the reviewer?s knowledge everything is correct, dated and signed prior to filing the information. This will be reported to the Finance Committee and Board so that it will be in the minutes. Name(s) of Contact Person(s) Responsible for Corrective Action: Ryan Fritz, Chief Financial Officer Anticipated Completion Date: This will be corrected on the next required submission.

View Audit 52826

Finding 47189 (2022-002)

Material Weakness 2022

Massachusetts Alliance of Boys & Girls Clubs, Inc.

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

Individuals Responsible for Corrective Action Plan: Jennifer Aldworth, BGCA MA - Alliance Director Corrective Action: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Anticipated Completion Date: De...

Individuals Responsible for Corrective Action Plan: Jennifer Aldworth, BGCA MA - Alliance Director Corrective Action: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Anticipated Completion Date: December 31, 2023

View Audit 52824

Finding 47185 (2022-001)

Significant Deficiency 2022

Intecare, INC

IN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

INTECARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Veterans Affairs InteCare, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 - June 30, 2022 The findings from the schedule of finding...

INTECARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Veterans Affairs InteCare, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 - June 30, 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 Department of Veterans Affairs 2022-001 Supportive Services for Veteran Families ? Assistance Listing No. 64.033 Recommendation: We recommend that the control process be reviewed to ensure consistency in obtaining, approving, and retaining required documentation for eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Name(s) of the contact person(s) responsible for corrective action: Eleni Clark Planned completion date for corrective action plan: January 2023 for all monthly procedures, quarterly refreshers starting at end of December 2022. If the United States Department of Veteran Affairs has questions regarding this plan, please call Eleni Clark, SSVF Program Manager at 317-504-9815.

View Audit 53501

Finding 47184 (2022-002)

Significant Deficiency 2022

Broad Top Township

PA

Internal Control / Segregation of Duties Cash Management Reporting

The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction proc...

The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction process; and has in place a number of control procedures over the financial transaction process to provide for as much segregation of duties as is possible given the size of the Township?s staff. At their monthly public meetings, the three Township Supervisors personally review and formally approve the list of all bills proposed for payment and each month?s complete financial statements. The Township has in place a requirement that two authorized signatures are required on all check, and at least one member of the Board must personally sign all checks issued by the Township. In addition, the Township Treasurer is bonded. The Board intends to continue its close involvement in, and oversight over, the financial transaction process.

View Audit 52823

Finding 47183 (2022-001)

Significant Deficiency 2022

Broad Top Township

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction proc...

The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction process; and has in place a number of control procedures over the financial transaction process to provide for as much segregation of duties as is possible given the size of the Township?s staff. At their monthly public meetings, the three Township Supervisors personally review and formally approve the list of all bills proposed for payment and each month?s complete financial statements. The Township has in place a requirement that two authorized signatures are required on all check, and at least one member of the Board must personally sign all checks issued by the Township. In addition, the Township Treasurer is bonded. The Board intends to continue its close involvement in, and oversight over, the financial transaction process.

View Audit 52823

Finding 47181 (2022-001)

Material Weakness 2022

Metropolitan Learning Institute, Inc.

NY

Material Weakness Reporting Matching / Level of Effort / Earmarking

Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedu...

Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Metropolitan Learning Institute, Inc. agrees with the finding. Planned Corrective Action Plan: The School will amend the quarterly and annual reports and provide the support documentation for all the components in the annual report to the auditor for testing. Responsible for corrective action: James Bruce . Anticipated completion date: 11/300/2023

View Audit 52821

Finding 47178 (2022-001)

Material Weakness 2022

Mercy Haven Inc.

NY

Cash Management HUD Housing Programs Reporting

Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.

View Audit 52449

Finding 47165 (2022-003)

Significant Deficiency 2022

Mount Pleasant Good Samaritan Hsg Dba Mt Pleasant Place 075-11072-Ref

SD

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

Finding 2022-003 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project transacted more t...

Finding 2022-003 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project transacted more than $25,000 with a vendor but did not retain documentation to support verification that the vendor was not included as an excluded party within the System for Award Management (SAM). Responsible Individuals: Daniel Schneider, Supervisor, Finance and Matt Sieler, Supervisor Accounting Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: January 31, 2022

View Audit 47723

Finding 47164 (2022-002)

Significant Deficiency 2022

Mount Pleasant Good Samaritan Hsg Dba Mt Pleasant Place 075-11072-Ref

SD

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

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal contro...

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal control process requires approval of timesheets. During testing, there was one instance where an employee?s timesheet was not approved and one instance where an employee?s timesheet was approved after payroll; however, we were unable to determine whether the review occurred within a reasonable amount of time after the payroll period. Responsible Individuals: Lana Walter, Manager, Regional Affordable Housing and Matt Sieler, Supervisor Accounting Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: January 31, 2022

View Audit 47723

Finding 47155 (2022-001)

Significant Deficiency 2022

College of Dupage Community College District 502

IL

Student Financial Aid Reporting Significant Deficiency

CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak ...

CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak Brook, Illinois Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Financial Statement Audit: None Findings ? Federal Award Programs Audits: Department of Education 2022-001 ? Enrollment Status Reporting Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Planned Corrective Action: The College of DuPage has reviewed and agrees with the enrollment reporting finding and has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. The College has done or will do the following: 1. Short term solution ? To reduce any knowledge gaps going forward, the responsibility of enrollment reporting into NSLDS will now be the responsibility of the Enrollment Reporting Specialist. That position is housed in the Records office and reports to the Registrar. The Enrollment Reporting Specialist will be responsible for all aspects of enrollment reporting to NSC and NSLDS including the aforementioned subpopulation of students. 2. Long term solution(s) ? The Record?s office will work closely with the Information Technology department to automate the process of capturing unofficial withdrawal information from Colleague and reporting it to NSC. That information will then be automatically updated into NSLDS effortlessly and without manual intervention. Additionally, the college is re-examining its policy for allowing students to register for multiple programs of study simultaneously. Contacts Responsible for Corrective Action: Dr. Diana Del Rosario, Assistant Provost, Student Affairs Nishia Ikezoe Heard, Senior Director, Student Financial Assistance, Veterans Services & Scholarships Jill Pierson, Registrar Scott Brady, CFO & Treasurer

View Audit 41346

Finding 47135 (2022-003)

Significant Deficiency 2022

Eagle Ridge Academy

MN

Reporting Allowable Costs / Cost Principles Cash Management

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Exp...

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Operations Manager will verify that the numbers of meals served matches the number inputted into CLICS is accurate. Operations Manager with verify monthly by checking Infinite Campus against the meals served spreadsheet prior to submitting for reimbursement. Reimbursement claim has been corrected with MDE. Name(s) of the contact person(s) responsible for corrective action: Karen Conner Planned completion date for corrective action plan: 2/1/2023

View Audit 51796

Finding 47132 (2022-002)

Significant Deficiency 2022

Coker University

SC

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all ...

2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all dent reserve funds are transfered timely in accordance with applicable compliance requirements. Anticipated Completion Date: Spring 2023

View Audit 51293

Finding 47128 (2022-001)

Material Weakness 2022

Coker University

SC

Allowable Costs / Cost Principles Material Weakness Reporting

2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewe...

2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements. Anticipated Completion Date: December 2023

View Audit 51293

Finding 47120 (2022-005)

Significant Deficiency 2022

Nebraska Indian Community College

NE

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

2022-005 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls to ensure timely publication and submission of required reports and maintain supporting docum...

2022-005 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls to ensure timely publication and submission of required reports and maintain supporting documentation to verify compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action to ensure submission and posting of required reports are documented in accordance with compliance requirements. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287

Finding 47114 (2022-004)

Significant Deficiency 2022

Nebraska Indian Community College

NE

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement wi...

2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action by seeking guidance and preferred treatment of advance draws. The College has implemented a process to track interest earned on advance draws and plans to utilize such earnings in accordance with the guidance obtained from the granting agency. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287

Finding 47112 (2022-002)

Material Weakness 2022

Nebraska Indian Community College

NE

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal...

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls that will mitigate the risk of incorrectly calculating the indirect costs to be charged to federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has communicated the questioned indirect costs to the US Department of Interior and US Department of Education. Updated prospective reporting will include the derecognition of such indirect costs, as directed by the granting agencies, and additional qualifying expenditures will be identified to supplement these indirect costs under each of the grants. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287 Questioned Costs: $1

Finding 47096 (2022-003)

Material Weakness 2022

Community Consolidated School District No. 21

IL

Questioned Costs Cash Management Equipment & Real Property Management § 200.516

Community Consolidated School District 21 05-016-0210-04 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 003 Condition: During our audit testing we noted that the District submitted a claim through SPI invoicing for 2,200 lap...

Community Consolidated School District 21 05-016-0210-04 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 003 Condition: During our audit testing we noted that the District submitted a claim through SPI invoicing for 2,200 laptops ($858,814 in equipment) that exceeded the allowable amount of equipment for reimbursement through the Emergency Connectivity Fund to satisfy the District's unmet need. Plan: Management will develop a process with the Information Services Department to determine that the District is meeting all grant requirements, including measuring unmet need, in order to fully comply with the terms and conditions of a funding vehicle. Anticipated Date of Completion: 6/30/2023 Assistant Superintendent of Finance & Operations/CSBO Management Response: See above

View Audit 48515 Questioned Costs: $1

Finding 47091 (2022-001)

Material Weakness 2022

Riverview Community School District

MI

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement proc...

Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement procedures to require federally funded construction contracts be reviewed for compliance with federal requirements. Anticipated completion date is June 30, 2023.

View Audit 41538

Finding 47061 (2022-002)

Material Weakness 2022

Cameron County School District

PA

Internal Control / Segregation of Duties

Year ended June 30, 2022 Major Federal Award Programs ? Internal Control over Compliance 2022-002 ? Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, unde...

Year ended June 30, 2022 Major Federal Award Programs ? Internal Control over Compliance 2022-002 ? Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: Carl Mitchell, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2023 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost-effective approach to prepare such information.

View Audit 51284

Finding 47058 (2022-001)

Significant Deficiency 2022

Fraternity House, Inc.

CA

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

On July 01, 2022 Fraternity House, Inc. has employed the services of an external accounting firm to assist with the accounting duties of the organization. This will allow appropriate segregation of duties between recording of entering financial information into QuickBooks, processing disbursements, ...

On July 01, 2022 Fraternity House, Inc. has employed the services of an external accounting firm to assist with the accounting duties of the organization. This will allow appropriate segregation of duties between recording of entering financial information into QuickBooks, processing disbursements, reconciliation of the bank accounts and respective review and oversite of the accounting responsibilities.

View Audit 51274

Finding 47049 (2022-001)

Significant Deficiency 2022

Springfield Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDING 2022-001 ?Public Housing Tenant Files ? Eligibility ? Internal Control Over Tenant Files Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges the eleven (11) errors as delineated in the full 2022 FYE audit report. In 2022, the Springfield ...

FINDING 2022-001 ?Public Housing Tenant Files ? Eligibility ? Internal Control Over Tenant Files Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges the eleven (11) errors as delineated in the full 2022 FYE audit report. In 2022, the Springfield Housing Authority Public Housing program employed three (3) Asset Managers, three (3) Occupancy Specialists and one (1) Program Integrity Specialist. Due to post COVID-19 turnover and unqualified workers in the local workforce, the SHA has experienced a higher than usual turnover rate in the positions that conduct rent calculations. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. Further, during the auditor?s closeout meeting with the SHA Management team, the auditors stated that they observed that the SHA team conducted necessary file audits and identified deficiencies, however they did not observe corrections to the identified deficiencies upon staff notification. This error rate was directly attributable to the high turnover rate of Occupancy Specialists during the 2022 fiscal year. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: ? The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for public housing tenants by December 31, 2023. ? The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. ? The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2023. ? The Asset Managers, Occupancy Specialists and Program Integrity Specialist will be provided with additional internal and external training opportunities in low rent public housing rent calculations and program integrity by December 31, 2023. ? The Asset Managers will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Admissions and Continued Occupancy Plan and HUD rules and regulations by September 30, 2023. PERSON RESPONSIBLE Melissa Huffstedtler ANTICIPATED COMPLETION DATE December 31, 2023

View Audit 47515

Finding 47047 (2022-003)

Significant Deficiency 2022

City of Minneapolis

MN

Subrecipient Monitoring Reporting Significant Deficiency

Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We w...

Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We will work with our Procurement and PeopleSoft support staff to develop a process to query data for subrecipient contracts from the PeopleSoft system. This will allow staff to review which contracts are identified as subrecipients and ensure completeness of the population. Anticipated Completion Date: December 31, 2023

View Audit 47697

Finding 47007 (2022-001)

Material Weakness 2022

Hampton-Dumont Community School District

IA

Internal Control / Segregation of Duties

See Corrective Action Plan for chart/table.

View Audit 41700

Corrective Action Plans

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